Florida Senate - 2018 CS for SB 1450 By the Committee on Commerce and Tourism; and Senator Steube 577-02600-18 20181450c1 1 A bill to be entitled 2 An act relating to a sales tax refund for eligible job 3 training organizations; creating s. 212.099, F.S.; 4 providing definitions; authorizing eligible 5 organizations to receive a refund of a specified 6 amount of certain sales taxes collected if such amount 7 is used for certain purposes relating to job training 8 and employment services; specifying the annual maximum 9 allowable tax refund for such organizations; providing 10 requirements for receiving the refund; authorizing the 11 Department of Economic Opportunity to certify 12 organizations; authorizing the Department of Revenue 13 to audit, within a certain timeframe, any refund 14 issued; providing the applicable interest rate on 15 overpayments and payments to ineligible organizations; 16 providing that an eligible organization comprised of 17 commonly owned and controlled entities is a single 18 organization; requiring eligible organizations to 19 provide an annual report to the Department of Economic 20 Opportunity; providing an effective date. 21 22 Be It Enacted by the Legislature of the State of Florida: 23 24 Section 1. Section 212.099, Florida Statutes, is created to 25 read: 26 212.099 Sales tax refund for eligible job training 27 organizations.— 28 (1) As used in this section, the term: 29 (a) “Eligible job training organization” means an 30 organization that: 31 1. Is an exempt organization under s. 501(c)(3) of the 32 Internal Revenue Code of 1986, as amended; 33 2. Provides job training and employment services to low 34 income persons, as defined in s. 420.0004(11), individuals who 35 have workplace disadvantages, or individuals with barriers to 36 employment; 37 3. Is accredited by the Commission on Accreditation of 38 Rehabilitation Facilities; and 39 4. Is certified by the Department of Economic Opportunity 40 as meeting the requirements of this section. 41 (b) “Growth in employment hours” means the annual growth in 42 the number of hours worked by employees in the current year 43 compared with the number of hours worked by employees in the 44 previous year. 45 (c) “Job training and employment services” means programs 46 and services that are provided to improve job readiness, assist 47 workers in gaining employment and adapting to the changing labor 48 market, and achieve worker success through self-sufficiency. 49 (2) An eligible job training organization is entitled to a 50 refund of 10 percent of the sales tax remitted to the department 51 during the prior state fiscal year on its sales of goods donated 52 to the organization. The refund must be reserved exclusively for 53 use in any of the following: 54 (a) Growth in employment hours; 55 (b) Job training and employment services to low-income 56 persons, as defined in s. 420.0004(11), individuals who have 57 workplace disadvantages, and individuals with barriers to 58 employment; or 59 (c) Job training and employment services for veterans. 60 (3) The total amount of refunds issued under this section 61 may not exceed $2 million in any state fiscal year granted on a 62 first-come, first-served basis. 63 (4) An eligible job training organization seeking a refund 64 under this section must submit an initial application to the 65 Department of Economic Opportunity by July 15, which sets forth 66 that the organization meets the requirements under paragraph 67 (1)(a) and that the refund will be used exclusively for the 68 purposes listed in subsection (2). The organization may submit 69 supporting information as prescribed by rule. 70 (5) The Department of Economic Opportunity must verify the 71 application and notify the organization of its determination 72 within 15 days of receiving the application. If the Department 73 of Economic Opportunity approves the application, it must send 74 to the eligible job training organization a notice that 75 indicates its certification to receive a refund of certain sales 76 and use tax remitted under this chapter. Upon the Department of 77 Economic Opportunity’s issuance of a certification, such 78 certification remains in effect so long as the eligible job 79 training organization is in compliance with the requirements of 80 this section. 81 (6) An eligible job training organization certified under 82 this section must apply to the department between August 1 and 83 August 31 of each year to receive a refund. The first 84 application for a refund submitted to the department must be 85 accompanied by a copy of the certification. 86 (7) For purposes of this section, an eligible job training 87 organization comprised of commonly owned and controlled entities 88 is deemed to be a single organization. 89 (8) By July 15 of each year, an eligible job training 90 organization must provide a report to the Department of Economic 91 Opportunity which describes the use of the amount refunded. The 92 report must include all of the following: 93 (a) The amount of the refund used to create growth in 94 employment hours. 95 (b) The total annual growth in employment hours. 96 (c) The amount of the refund used for job training and 97 employment services. 98 (d) The number of individuals who participated in job 99 training and employment services at the eligible job training 100 organization for the fiscal year in which the requested funds 101 were remitted to the department. 102 (e) A statement declaring that the eligible job training 103 organization continues to meet the requirements of this section. 104 (9) Administration.— 105 (a) The Department of Economic Opportunity may adopt rules 106 to administer this section, including rules for the approval and 107 disapproval of applications. 108 (b) The decision of the Department of Economic Opportunity 109 must be in writing or, if agreed to by the applicant, electronic 110 mail. Upon approval, the Department of Economic Opportunity 111 shall transmit a copy of the decision to the department. 112 (c) If the Department of Economic Opportunity determines 113 that an eligible job training organization no longer qualifies 114 for the refund under this section, the Department of Economic 115 Opportunity must notify the department immediately. The 116 department may not issue a refund after receiving such 117 notification. 118 (d) Notwithstanding s. 95.091(3)(a)6.b., the department may 119 audit any refund within 4 years after the date of which a refund 120 is granted. The overpayment of a refund or a refund issued to an 121 ineligible organization is subject to repayment and interest at 122 the rate calculated pursuant to s. 213.235. 123 Section 2. This act shall take effect July 1, 2018.