Florida Senate - 2018 CS for CS for SB 1450 By the Committees on Appropriations; and Commerce and Tourism; and Senator Steube 576-04116-18 20181450c2 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; specifying the annual 8 maximum allowable tax refund for such organizations; 9 providing requirements for receiving the refund; 10 authorizing the Department of Economic Opportunity to 11 certify organizations; authorizing the Department of 12 Revenue to audit, within a certain timeframe, any 13 refund issued; providing the applicable interest rate 14 on overpayments and payments to ineligible 15 organizations; providing that an eligible organization 16 comprised of commonly owned and controlled entities is 17 a single organization; requiring eligible 18 organizations to provide a report to the Department of 19 Economic Opportunity; providing an effective date. 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1. Section 212.099, Florida Statutes, is created to 24 read: 25 212.099 Sales tax refund for eligible job training 26 organizations.— 27 (1) As used in this section, the term: 28 (a) “Eligible job training organization” means an 29 organization that: 30 1. Is an exempt organization under s. 501(c)(3) of the 31 Internal Revenue Code of 1986, as amended; 32 2. Provides job training and employment services to low 33 income persons, as defined in s. 420.0004(11), individuals who 34 have workplace disadvantages, or individuals with barriers to 35 employment; and 36 3. Is accredited by the Commission on Accreditation of 37 Rehabilitation Facilities. 38 (b) “Growth in employment hours” means the growth in the 39 number of hours worked by employees at the eligible job training 40 organization in the most recently completed state fiscal year 41 compared with the number of hours worked by employees at the 42 eligible job training organization in the state fiscal year 43 immediately prior to the most recently completed state fiscal 44 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 most recently completed state fiscal year on its 52 sales of goods donated to the organization. The organization 53 must reserve the refund exclusively for use in any of the 54 following: 55 (a) Growth in employment hours; 56 (b) Job training and employment services to low-income 57 persons, as defined in s. 420.0004(11), individuals who have 58 workplace disadvantages, and individuals with barriers to 59 employment; or 60 (c) Job training and employment services for veterans. 61 (3) The total amount of refunds that the department may 62 issue under this section may not exceed $2 million in any state 63 fiscal year. Refunds must be granted on a first-come, first 64 served basis. 65 (4) An eligible job training organization seeking a refund 66 under this section must first submit an application to the 67 Department of Economic Opportunity by July 15, which sets forth 68 that the organization meets the requirements under paragraph 69 (1)(a) and that the refund will be used exclusively for the 70 purposes listed in subsection (2). The organization must submit 71 supporting information as prescribed by the Department of 72 Economic Opportunity by rule. 73 (5)(a) The Department of Economic Opportunity must verify 74 the application and notify the organization of its determination 75 within 15 days of receiving a complete application. The decision 76 of the Department of Economic Opportunity must be in writing or, 77 if agreed to by the applicant, electronic mail. 78 (b) If the Department of Economic Opportunity makes a 79 determination to approve the application, then the notice sent 80 to the eligible job training organization must include a 81 certification that the organization is eligible to receive a 82 refund of certain sales and use tax remitted under this chapter. 83 The Department of Economic Opportunity shall transmit a copy of 84 the notice and certification, if applicable, to the department. 85 (c) Upon the Department of Economic Opportunity’s issuance 86 of a certification, such certification remains in effect so long 87 as the eligible job training organization is in compliance with 88 the requirements of this section. 89 (6) An eligible job training organization certified under 90 this section must apply to the department between August 1 and 91 August 31 of each year to receive a refund. The first time that 92 an organization submits an application for a refund to the 93 department the application must be accompanied by a copy of the 94 certification. Subsequent applications by an organization do not 95 need to include the certification. The organization must submit 96 any information required by the department as part of the 97 application for the refund. 98 (7) For purposes of this section, an eligible job training 99 organization comprised of commonly owned and controlled entities 100 is deemed to be a single organization. 101 (8) By August 1 following each state fiscal year in which 102 an eligible job training organization received a refund pursuant 103 to subsection (2), the organization must provide a report to the 104 Department of Economic Opportunity about the use of such funds 105 as required in subsection (2). The report must include at least 106 all of the following: 107 (a) The amount of the refund used to create growth in 108 employment hours. 109 (b) The total growth in employment hours. 110 (c) The amount of the refund used for job training and 111 employment services. 112 (d) The number of individuals who participated in job 113 training and employment services at the eligible job training 114 organization. 115 (e) A statement declaring that the eligible job training 116 organization continues to meet the requirements of this section. 117 (9) Administration.— 118 (a) The Department of Economic Opportunity may adopt rules 119 to administer this section, including rules for the approval and 120 disapproval of applications. 121 (b) If the Department of Economic Opportunity determines 122 that an eligible job training organization no longer qualifies 123 for the refund under this section, the Department of Economic 124 Opportunity must notify the department immediately. The 125 department may not issue a refund after receiving such 126 notification. 127 (c) Notwithstanding s. 95.091(3)(a)6.b., the department may 128 audit any refund within 4 years after the date of which a refund 129 is granted. The overpayment of a refund or a refund issued to an 130 ineligible organization is subject to repayment and interest at 131 the rate calculated pursuant to s. 213.235. 132 Section 2. This act shall take effect July 1, 2018.