Florida Senate - 2018 COMMITTEE AMENDMENT
Bill No. CS for SB 1450
Ì9067626Î906762
LEGISLATIVE ACTION
Senate . House
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Appropriations Subcommittee on Transportation, Tourism, and
Economic Development (Steube) recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Section 212.099, Florida Statutes, is created to
6 read:
7 212.099 Sales tax refund for eligible job training
8 organizations.—
9 (1) As used in this section, the term:
10 (a) “Eligible job training organization” means an
11 organization that:
12 1. Is an exempt organization under s. 501(c)(3) of the
13 Internal Revenue Code of 1986, as amended;
14 2. Provides job training and employment services to low
15 income persons, as defined in s. 420.0004(11), individuals who
16 have workplace disadvantages, or individuals with barriers to
17 employment; and
18 3. Is accredited by the Commission on Accreditation of
19 Rehabilitation Facilities.
20 (b) “Growth in employment hours” means the growth in the
21 number of hours worked by employees at the eligible job training
22 organization in the most recently completed state fiscal year
23 compared with the number of hours worked by employees at the
24 eligible job training organization in the state fiscal year
25 immediately prior to the most recently completed state fiscal
26 year.
27 (c) “Job training and employment services” means programs
28 and services that are provided to improve job readiness, assist
29 workers in gaining employment and adapting to the changing labor
30 market, and achieve worker success through self-sufficiency.
31 (2) An eligible job training organization is entitled to a
32 refund of 10 percent of the sales tax remitted to the department
33 during the most recently completed state fiscal year on its
34 sales of goods donated to the organization. The organization
35 must reserve the refund exclusively for use in any of the
36 following:
37 (a) Growth in employment hours;
38 (b) Job training and employment services to low-income
39 persons, as defined in s. 420.0004(11), individuals who have
40 workplace disadvantages, and individuals with barriers to
41 employment; or
42 (c) Job training and employment services for veterans.
43 (3) The total amount of refunds that the department may
44 issue under this section may not exceed $2 million in any state
45 fiscal year. Refunds must be granted on a first-come, first
46 served basis.
47 (4) An eligible job training organization seeking a refund
48 under this section must first submit an application to the
49 Department of Economic Opportunity by July 15, which sets forth
50 that the organization meets the requirements under paragraph
51 (1)(a) and that the refund will be used exclusively for the
52 purposes listed in subsection (2). The organization must submit
53 supporting information as prescribed by the Department of
54 Economic Opportunity by rule.
55 (5)(a) The Department of Economic Opportunity must verify
56 the application and notify the organization of its determination
57 within 15 days of receiving a complete application. The decision
58 of the Department of Economic Opportunity must be in writing or,
59 if agreed to by the applicant, electronic mail.
60 (b) If the Department of Economic Opportunity makes a
61 determination to approve the application, then the notice sent
62 to the eligible job training organization must include a
63 certification that the organization is eligible to receive a
64 refund of certain sales and use tax remitted under this chapter.
65 The Department of Economic Opportunity shall transmit a copy of
66 the notice and certification, if applicable, to the department.
67 (c) Upon the Department of Economic Opportunity’s issuance
68 of a certification, such certification remains in effect so long
69 as the eligible job training organization is in compliance with
70 the requirements of this section.
71 (6) An eligible job training organization certified under
72 this section must apply to the department between August 1 and
73 August 31 of each year to receive a refund. The first time that
74 an organization submits an application for a refund to the
75 department the application must be accompanied by a copy of the
76 certification. Subsequent applications by an organization do not
77 need to include the certification. The organization must submit
78 any information required by the department as part of the
79 application for the refund.
80 (7) For purposes of this section, an eligible job training
81 organization comprised of commonly owned and controlled entities
82 is deemed to be a single organization.
83 (8) By August 1 following each state fiscal year in which
84 an eligible job training organization received a refund pursuant
85 to subsection (2), the organization must provide a report to the
86 Department of Economic Opportunity about the use of such funds
87 as required in subsection (2). The report must include at least
88 all of the following:
89 (a) The amount of the refund used to create growth in
90 employment hours.
91 (b) The total growth in employment hours.
92 (c) The amount of the refund used for job training and
93 employment services.
94 (d) The number of individuals who participated in job
95 training and employment services at the eligible job training
96 organization.
97 (e) A statement declaring that the eligible job training
98 organization continues to meet the requirements of this section.
99 (9) Administration.—
100 (a) The Department of Economic Opportunity may adopt rules
101 to administer this section, including rules for the approval and
102 disapproval of applications.
103 (b) If the Department of Economic Opportunity determines
104 that an eligible job training organization no longer qualifies
105 for the refund under this section, the Department of Economic
106 Opportunity must notify the department immediately. The
107 department may not issue a refund after receiving such
108 notification.
109 (c) Notwithstanding s. 95.091(3)(a)6.b., the department may
110 audit any refund within 4 years after the date of which a refund
111 is granted. The overpayment of a refund or a refund issued to an
112 ineligible organization is subject to repayment and interest at
113 the rate calculated pursuant to s. 213.235.
114 Section 2. This act shall take effect July 1, 2018.
115
116 ================= T I T L E A M E N D M E N T ================
117 And the title is amended as follows:
118 Delete everything before the enacting clause
119 and insert:
120 A bill to be entitled
121 An act relating to a sales tax refund for eligible job
122 training organizations; creating s. 212.099, F.S.;
123 providing definitions; authorizing eligible
124 organizations to receive a refund of a specified
125 amount of certain sales taxes collected if such amount
126 is used for certain purposes; specifying the annual
127 maximum allowable tax refund for such organizations;
128 providing requirements for receiving the refund;
129 authorizing the Department of Economic Opportunity to
130 certify organizations; authorizing the Department of
131 Revenue to audit, within a certain timeframe, any
132 refund issued; providing the applicable interest rate
133 on overpayments and payments to ineligible
134 organizations; providing that an eligible organization
135 comprised of commonly owned and controlled entities is
136 a single organization; requiring eligible
137 organizations to provide a report to the Department of
138 Economic Opportunity; providing an effective date.