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.
25
26 Be It Enacted by the Legislature of the State of Florida:
27
28 Section 1. Effective July 1, 2020, section 212.094, Florida
29 Statutes, is created to read:
30 212.094 Sales 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.