Florida Senate - 2020                                     SB 654
       By Senator Lee
       20-00318-20                                            2020654__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax refund for eligible job
    3         training organizations; creating s. 212.094, F.S.;
    4         defining terms; providing a sales tax refund for
    5         eligible job training organizations; specifying the
    6         percentage of sales tax remitted on certain sales
    7         which may be refunded to such organizations; limiting
    8         the use of the refund by such organizations to certain
    9         purposes; specifying an annual limit on refunds issued
   10         by the Department of Revenue and the priority of
   11         granting refunds; specifying requirements and
   12         procedures for applying for certification with and
   13         approving certification by the Department of Economic
   14         Opportunity; specifying requirements and procedures
   15         for applying for the refund with the Department of
   16         Revenue; providing construction; requiring
   17         organizations receiving refunds to provide specified
   18         reports to the Department of Economic Opportunity;
   19         authorizing the Department of Economic Opportunity to
   20         adopt rules; providing requirements and procedures
   21         relating to ineligible organizations; authorizing the
   22         Department of Revenue to adopt emergency rules;
   23         providing for expiration of the authorization;
   24         providing effective dates.
   26  Be It Enacted by the Legislature of the State of Florida:
   28         Section 1. Effective July 1, 2020, section 212.094, Florida
   29  Statutes, is created to read:
   30         212.094Sales tax refund for eligible job training
   31  organizations.—
   32         (1)As used in this section, the term:
   33         (a)“Eligible job training organization” means an
   34  organization that:
   35         1.Is an exempt organization under s. 501(c)(3) of the
   36  Internal Revenue Code of 1986, as amended;
   37         2.Provides job training and employment services to low
   38  income persons as defined in s. 420.0004, individuals who have
   39  workplace disadvantages, or individuals with barriers to
   40  employment; and
   41         3.Is accredited by the Commission on Accreditation of
   42  Rehabilitation Facilities.
   43         (b)“Growth in employment hours” means the growth in the
   44  number of hours worked by employees at an eligible job training
   45  organization in the most recently completed state fiscal year,
   46  compared to the number of hours worked by employees at the
   47  eligible job training organization in the state fiscal year
   48  immediately before the most recently completed state fiscal
   49  year.
   50         (c)“Job training and employment services” means programs
   51  and services that are provided to improve job readiness, to
   52  assist workers in gaining employment and adapting to the
   53  changing labor market, and to help workers achieve success
   54  through self-sufficiency.
   55         (2)An eligible job training organization is entitled to a
   56  refund of 10 percent of the sales tax remitted to the department
   57  during the most recently completed state fiscal year on its
   58  sales of goods donated to the organization. The organization
   59  must reserve the refund exclusively for use in any of the
   60  following:
   61         (a)Growth in employment hours.
   62         (b)Job training and employment services to low-income
   63  persons as defined in s. 420.0004, individuals who have
   64  workplace disadvantages, and individuals with barriers to
   65  employment.
   66         (c)Job training and employment services for veterans.
   67         (3)The total amount of refunds that the department may
   68  issue under this section may not exceed $2 million in any state
   69  fiscal year. Refunds must be granted on a first-come, first
   70  served basis.
   71         (4)An organization seeking a refund under this section
   72  must first submit an application to the Department of Economic
   73  Opportunity by July 15 which sets forth that the organization
   74  meets the requirements under paragraph (1)(a) and that the
   75  refund will be used exclusively for the purposes listed in
   76  subsection (2). The organization must submit supporting
   77  information as prescribed by the Department of Economic
   78  Opportunity by rule.
   79         (5)(a)The Department of Economic Opportunity shall verify
   80  the application and notify the organization of its determination
   81  within 15 days after receiving a complete application. The
   82  Department of Economic Opportunity shall communicate its
   83  decision in writing or, if agreed to by the applicant, via e
   84  mail.
   85         (b) If the Department of Economic Opportunity approves the
   86  application, the notice sent to the eligible job training
   87  organization must include a certification that the organization
   88  is eligible to receive a refund of certain sales and use tax
   89  remitted under this chapter. The Department of Economic
   90  Opportunity shall transmit a copy of the notice and
   91  certification, if applicable, to the department.
   92         (c) Upon the Department of Economic Opportunity’s issuance
   93  of a certification, the certification remains valid so long as
   94  the eligible job training organization is in compliance with the
   95  requirements of this section.
   96         (6)An eligible job training organization certified under
   97  this section must apply to the department between August 1 and
   98  August 31 of each year to receive a refund. A copy of the
   99  certification must be included in an eligible job training
  100  organization’s first application for a refund, but is not
  101  required to be included in subsequent applications. The
  102  organization must submit any information required by the
  103  department as part of its application for the refund.
  104         (7)For purposes of this section, an eligible job training
  105  organization comprised of commonly owned and controlled entities
  106  is deemed to be a single organization.
  107         (8)By August 1 following each state fiscal year in which
  108  an eligible job training organization received a refund pursuant
  109  to subsection (2), the organization must provide a report to the
  110  Department of Economic Opportunity regarding the use of the
  111  funds in accordance with subsection (2). The report must include
  112  at least all of the following:
  113         (a)The amount of the refund used to create growth in
  114  employment hours.
  115         (b)The total growth in employment hours.
  116         (c)The amount of the refund used for job training and
  117  employment services.
  118         (d)The number of individuals who participated in job
  119  training and employment services at the eligible job training
  120  organization.
  121         (e)A statement declaring that the eligible job training
  122  organization continues to meet the requirements of this section.
  123         (9)(a)The Department of Economic Opportunity may adopt
  124  rules to administer this section, including rules for the
  125  approval and disapproval of applications.
  126         (b)If the Department of Economic Opportunity determines
  127  that an eligible job training organization no longer qualifies
  128  for the refund under this section, the Department of Economic
  129  Opportunity must notify the department by August 31. The
  130  department may not issue a refund after receiving such
  131  notification.
  132         (c) The overpayment of a refund or a refund issued to an
  133  ineligible organization is subject to repayment and interest at
  134  the rate calculated pursuant to s. 213.235.
  135         Section 2. (1) The Department of Revenue is authorized, and
  136  all conditions are deemed met, to adopt emergency rules pursuant
  137  to s. 120.54(4), Florida Statutes, for the purpose of
  138  administering this act.
  139         (2) Notwithstanding any other law, emergency rules adopted
  140  pursuant to subsection (1) are effective for 6 months after
  141  adoption and may be renewed during the pendency of procedures to
  142  adopt permanent rules addressing the subject of the emergency
  143  rules.
  144         (3) This section expires July 1, 2021.
  145         Section 3. Except as otherwise expressly provided in this
  146  act, this act shall take effect upon becoming a law.