Florida Senate - 2015 CS for CS for SB 118 By the Committees on Fiscal Policy; and Finance and Tax; and Senators Hays and Gaetz 594-04446-15 2015118c2 1 A bill to be entitled 2 An act relating to voluntary contributions for public 3 education facilities; creating s. 215.165, F.S.; 4 authorizing a participating business that registers 5 with the Department of Revenue to solicit and collect 6 contributions from its customers for the construction 7 and maintenance of public education facilities; 8 providing registration requirements; requiring the 9 department to issue a certificate and taxpayer 10 identification number to a participating business; 11 requiring a participating business to file a return 12 and remit contributions to the department within a 13 specified timeframe; providing that contributions 14 become state funds at the moment of collection by a 15 participating business; requiring the department to 16 deposit contributions into the Public Education 17 Capital Outlay and Debt Service Trust Fund; 18 authorizing the department to adopt rules establishing 19 forms and procedures; providing that certain 20 provisions of law regarding the authority to audit and 21 make assessments and the maintenance of books and 22 records apply to the collection and remittance of 23 voluntary contributions; providing that certain 24 provisions of law regarding interest and penalties, 25 estimated tax liability, and a dealer’s credit for 26 collections do not apply to such collections and 27 remittances; authorizing the department to conduct an 28 audit of voluntary contributions or undertake 29 enforcement proceedings under certain circumstances; 30 requiring the department to provide written 31 notification to a participating business if the 32 department finds during an audit that voluntary 33 contributions were not remitted; providing for the 34 remittance of unremitted contributions without penalty 35 or interest within a specified period; providing for 36 penalties and interest on contributions that are not 37 remitted within the specified period; authorizing 38 participating businesses to deduct a specified 39 percentage, up to a certain maximum amount, of the 40 voluntary contributions collected to compensate 41 themselves for certain expenses; amending s. 1013.65, 42 F.S.; including voluntary contributions as a source of 43 funding for the Public Education Capital Outlay and 44 Debt Service Trust Fund; authorizing the executive 45 director of the department to adopt emergency rules; 46 providing that such rules are effective for a 47 specified period; providing for expiration; providing 48 an appropriation; providing an effective date. 49 50 Be It Enacted by the Legislature of the State of Florida: 51 52 Section 1. Section 215.165, Florida Statutes, is created to 53 read: 54 215.165 Voluntary contributions for public education 55 facilities.—A business that registers with the Department of 56 Revenue as a participating business may solicit and collect 57 voluntary contributions from its customers for the construction 58 and maintenance of public education facilities. Such 59 contributions may be solicited and collected through any means, 60 including point-of-sale transactions and monthly customer 61 invoices. 62 (1) To register as a participating business, the business 63 must provide the department with its name, physical address, 64 mailing address, telephone number, e-mail address, and federal 65 employer identification number. Upon receipt of this 66 information, the department shall issue to the participating 67 business a certificate indicating that the business is 68 registered with the department for the collection of voluntary 69 contributions and providing a taxpayer identification number to 70 be used by the business for returns under this section. The 71 department may issue this certificate electronically or by 72 United States mail. 73 (2) By the 20th day of each month that immediately follows 74 a month in which voluntary contributions were collected, a 75 participating business shall file a return with, and remit the 76 contributions collected during the prior month to, the 77 department. If the 20th day is a Saturday, Sunday, or legal 78 holiday, the return and voluntary contributions are due on the 79 next business day. A participating business may file a return 80 that is initiated by electronic means and may remit voluntary 81 contributions by electronic funds transfer. A return is not 82 required for a period in which voluntary contributions were not 83 collected. A participating business may correct an error in a 84 prior remittance by adjusting the amount remitted on a future 85 return. 86 (3)(a) A participating business shall provide the following 87 information on each return: 88 1. The information required under subsection (1). 89 2. The taxpayer identification number issued by the 90 department. 91 3. The amount of voluntary contributions collected and the 92 amount of any adjustment to such contributions. 93 4. The amount of voluntary contributions being remitted. 94 (b) If the department receives a return from a business 95 that has not registered as a participating business, the 96 department shall deposit the voluntary contributions pursuant to 97 subsection (4) and shall register the business as a 98 participating business with the information included on the 99 return. 100 (4) Voluntary contributions become state funds at the 101 moment of collection by a participating business and are not 102 receipts of the participating business. The department shall 103 deposit voluntary contributions remitted under this section into 104 the Public Education Capital Outlay and Debt Service Trust Fund. 105 (5) The department may adopt rules to establish forms and 106 procedures for filing returns and remitting voluntary 107 contributions, which may include the use of existing or new 108 forms. 109 (6) The provisions of chapter 212 regarding the authority 110 to audit and make assessments and the maintenance of books and 111 records apply to the collection and remittance of voluntary 112 contributions by participating businesses under this section. 113 The provisions of chapters 212 and 213 regarding interest and 114 penalties, estimated tax liability, and a dealer’s credit for 115 collecting taxes or fees do not apply to such collections and 116 remittances, except as provided in paragraphs (a) and (b). The 117 department may not conduct an audit of voluntary contributions 118 or undertake enforcement proceedings under this subsection 119 unless the participating business is otherwise undergoing an 120 audit for another area of tax. 121 (a) If the department engages in an audit of a 122 participating business under this subsection and finds that 123 voluntary contributions received by the participating business 124 were not remitted to the department, the department shall 125 provide written notification to the participating business of 126 the deficiency. The participating business may remit the 127 unremitted contributions to the department at any time up to 90 128 days after the department provides written notification of the 129 deficiency without incurring any penalty or interest on the 130 unremitted contributions. If the unremitted contributions are 131 not provided to the department for deposit within the 90-day 132 period, the unremitted amount is subject to the penalty imposed 133 under s. 212.12 and interest imposed under s. 213.235, beginning 134 with the 91st day and continuing until the collected amounts are 135 remitted. For purposes of this subsection, the administrative 136 collection processing fee imposed under s. 213.24 does not 137 apply. 138 (b) For the purpose of compensating participating 139 businesses for the maintenance of books and records, the filing 140 of returns, and the proper accounting and remitting of 141 contributions, participating businesses collecting voluntary 142 contributions under this section may deduct 2.5 percent of the 143 first $1,200 in voluntary contributions remitted on each return 144 to the department, up to a maximum deduction of $30 per return. 145 Section 2. Paragraph (a) of subsection (2) of section 146 1013.65, Florida Statutes, is amended to read: 147 1013.65 Educational and ancillary plant construction funds; 148 Public Education Capital Outlay and Debt Service Trust Fund; 149 allocation of funds.— 150 (2)(a) The Public Education Capital Outlay and Debt Service 151 Trust Fund shall be comprised of the following sources, which 152 are hereby appropriated to the trust fund: 153 1. Proceeds, premiums, and accrued interest from the sale 154 of public education bonds and that portion of the revenues 155 accruing from the gross receipts tax as provided by s. 9(a)(2), 156 Art. XII of the State Constitution, as amended, interest on 157 investments, and federal interest subsidies. 158 2. General revenue funds appropriated to the fund for 159 educational capital outlay purposes. 160 3. All capital outlay funds previously appropriated and 161 certified forward pursuant to s. 216.301. 162 4. Deposits from voluntary contributions collected pursuant 163 to s. 215.165. 164 Section 3. (1) The executive director of the Department of 165 Revenue is authorized, and all conditions are deemed to be met, 166 to adopt emergency rules pursuant to s. 120.54(4), Florida 167 Statutes, for the purpose of implementing this act. 168 (2) Notwithstanding any other provision of law, emergency 169 rules adopted pursuant to subsection (1) are effective for 6 170 months after adoption and may be renewed during the pendency of 171 procedures to adopt permanent rules addressing the subject of 172 the emergency rules. 173 (3) This section expires July 1, 2018. 174 Section 4. For the 2015-2016 fiscal year, the sums of 175 $59,421 in recurring funds and $136,065 in nonrecurring funds 176 are appropriated from the General Revenue Fund to the Department 177 of Revenue for the purpose of implementing the provisions of 178 this act. 179 Section 5. This act shall take effect January 1, 2016.