The Florida Senate

413.4021  Pilot program participant county selection; tax collection enforcement diversion program.--The Department of Revenue, in coordination with the Florida Association of Centers for Independent Living and the Florida Prosecuting Attorneys Association, shall select four counties in which to operate the pilot program. The association and the state attorneys' offices in Duval County and the four pilot program counties shall develop and implement a tax collection enforcement diversion program, which shall collect revenue due from persons who have not remitted their collected sales tax. The criteria for referral to the tax collection enforcement diversion program shall be determined cooperatively between the state attorneys' offices in those counties and the Department of Revenue.

(1)  Notwithstanding the provisions of s. 212.20, 25 percent of the revenues collected from the tax collection enforcement diversion program shall be deposited into the operating account of the Florida Endowment Foundation for Vocational Rehabilitation, to be used to implement the personal care attendant pilot program.

(2)  The pilot program shall operate only from funds deposited into the operating account of the Florida Endowment Foundation for Vocational Rehabilitation.

(3)  The Revenue Estimating Conference shall annually project the amount of funds expected to be generated from the tax collection enforcement diversion program.

¹(4)  For the 2004-2005 fiscal year only and notwithstanding the provisions of subsection (1), 50 percent of the revenues collected from the tax collection enforcement diversion program shall be deposited into the operating account of the Florida Endowment Foundation for Vocational Rehabilitation, to be used to implement the personal care attendant pilot program and to contract with the state attorneys participating in the tax collection enforcement diversion program in an amount of not more than $50,000 for each state attorney. This subsection expires July 1, 2005.

History.--s. 2, ch. 2002-286; s. 83, ch. 2003-399; s. 71, ch. 2004-269.

¹Note.--Section 71, ch. 2004-269, amended subsection (4) "[i]n order to implement Specific Appropriations 853, 854, 892, 895, 903, 906, 915, 927, and 929 of the 2004-2005 General Appropriations Act."