Bill Text: FL S1098 | 2019 | Regular Session | Engrossed

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Bill Title: Sales Tax Refund for Eligible Job Training Organizations

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2019-05-03 - Died in Messages [S1098 Detail]

Download: Florida-2019-S1098-Engrossed.html

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       SB 1098                                          First Engrossed
       
       
       
       
       
       
       
       
       20191098e1
       
    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 that eligible job training
    5         organizations are entitled to receive a refund of a
    6         specified percentage of certain sales taxes remitted
    7         to the Department of Revenue; requiring such
    8         organizations to use the refund only for specified
    9         purposes; specifying a limit on the total amount of
   10         refunds issued by the department in any state fiscal
   11         year; requiring that refunds be granted on a first
   12         come, first-served basis; specifying requirements for
   13         applying for a certain certification with the
   14         Department of Economic Opportunity; specifying
   15         requirements and procedures for the Department of
   16         Economic Opportunity in reviewing and approving
   17         applications; specifying that certifications remain
   18         valid so long as such organizations comply with
   19         certain requirements; providing that such
   20         organizations must annually apply for refunds with the
   21         Department of Revenue within a certain timeframe;
   22         providing requirements for refund applications;
   23         providing construction; requiring such organizations,
   24         under certain circumstances and at certain timeframes,
   25         to provide a specified report to the Department of
   26         Economic Opportunity; authorizing the Department of
   27         Economic Opportunity to adopt rules; requiring the
   28         Department of Economic Opportunity to notify the
   29         Department of Revenue under certain circumstances;
   30         prohibiting the Department of Revenue from issuing
   31         refunds after receiving such notifications; providing
   32         that refund overpayments and refunds issued to
   33         ineligible organizations are subject to repayment and
   34         specified interest; authorizing the Department of
   35         Revenue to adopt emergency rules; providing for
   36         expiration of the authorization; providing effective
   37         dates.
   38          
   39  Be It Enacted by the Legislature of the State of Florida:
   40  
   41         Section 1. Effective July 1, 2019, section 212.094, Florida
   42  Statutes, is created to read:
   43         212.094 Sales tax refund for eligible job training
   44  organizations.—
   45         (1) As used in this section, the term:
   46         (a) “Eligible job training organization” means an
   47  organization that:
   48         1. Is an exempt organization under s. 501(c)(3) of the
   49  Internal Revenue Code of 1986, as amended;
   50         2. Provides job training and employment services to low
   51  income persons as defined in s. 420.0004, individuals who have
   52  workplace disadvantages, or individuals with barriers to
   53  employment; and
   54         3. Is accredited by the Commission on Accreditation of
   55  Rehabilitation Facilities.
   56         (b) “Growth in employment hours” means the growth in the
   57  number of hours worked by employees at an eligible job training
   58  organization in the most recently completed state fiscal year,
   59  compared to the number of hours worked by employees at the
   60  eligible job training organization in the state fiscal year
   61  immediately before the most recently completed state fiscal
   62  year.
   63         (c) “Job training and employment services” means programs
   64  and services that are provided to improve job readiness, to
   65  assist workers in gaining employment and adapting to the
   66  changing labor market, and to help workers achieve success
   67  through self-sufficiency.
   68         (2) An eligible job training organization is entitled to a
   69  refund of 10 percent of the sales tax remitted to the department
   70  during the most recently completed state fiscal year on its
   71  sales of goods donated to the organization. The organization
   72  must reserve the refund exclusively for use in any of the
   73  following:
   74         (a) Growth in employment hours.
   75         (b) Job training and employment services to low-income
   76  persons as defined in s. 420.0004, individuals who have
   77  workplace disadvantages, and individuals with barriers to
   78  employment.
   79         (c) Job training and employment services for veterans.
   80         (3) The total amount of refunds that the department may
   81  issue under this section may not exceed $2 million in any state
   82  fiscal year. Refunds must be granted on a first-come, first
   83  served basis.
   84         (4) An organization seeking a refund under this section
   85  must first submit an application to the Department of Economic
   86  Opportunity by July 15, which sets forth that the organization
   87  meets the requirements under paragraph (1)(a) and that the
   88  refund will be used exclusively for the purposes listed in
   89  subsection (2). The organization must submit supporting
   90  information as prescribed by the Department of Economic
   91  Opportunity by rule.
   92         (5)(a) The Department of Economic Opportunity shall verify
   93  the application and notify the organization of its determination
   94  within 15 days after receiving a complete application. The
   95  Department of Economic Opportunity shall communicate its
   96  decision in writing or, if agreed to by the applicant, via e
   97  mail.
   98         (b) If the Department of Economic Opportunity approves the
   99  application, the notice sent to the eligible job training
  100  organization must include a certification that the organization
  101  is eligible to receive a refund of certain sales and use tax
  102  remitted under this chapter. The Department of Economic
  103  Opportunity shall transmit a copy of the notice and
  104  certification, if applicable, to the department.
  105         (c) Upon the Department of Economic Opportunity’s issuance
  106  of a certification, the certification remains valid so long as
  107  the eligible job training organization is in compliance with the
  108  requirements of this section.
  109         (6) An eligible job training organization certified under
  110  this section must apply to the department between August 1 and
  111  August 31 of each year to receive a refund. A copy of the
  112  certification must be included in an eligible job training
  113  organization’s first application for a refund, but is not
  114  required to be included in subsequent applications. The
  115  organization must submit any information required by the
  116  department as part of its application for the refund.
  117         (7) For purposes of this section, an eligible job training
  118  organization comprised of commonly owned and controlled entities
  119  is deemed to be a single organization.
  120         (8) By August 1 following each state fiscal year in which
  121  an eligible job training organization received a refund pursuant
  122  to subsection (2), the organization must provide a report to the
  123  Department of Economic Opportunity regarding the use of the
  124  funds in accordance with subsection (2). The report must include
  125  at least all of the following:
  126         (a) The amount of the refund used to create growth in
  127  employment hours.
  128         (b) The total growth in employment hours.
  129         (c) The amount of the refund used for job training and
  130  employment services.
  131         (d) The number of individuals who participated in job
  132  training and employment services at the eligible job training
  133  organization.
  134         (e) A statement declaring that the eligible job training
  135  organization continues to meet the requirements of this section.
  136         (9)(a) The Department of Economic Opportunity may adopt
  137  rules to administer this section, including rules for the
  138  approval and disapproval of applications.
  139         (b) If the Department of Economic Opportunity determines
  140  that an eligible job training organization no longer qualifies
  141  for the refund under this section, the Department of Economic
  142  Opportunity must notify the department by August 31. The
  143  department may not issue a refund after receiving such
  144  notification.
  145         (c) The overpayment of a refund or a refund issued to an
  146  ineligible organization is subject to repayment and interest at
  147  the rate calculated pursuant to s. 213.235.
  148         Section 2. (1) The Department of Revenue is authorized, and
  149  all conditions are deemed met, to adopt emergency rules pursuant
  150  to s. 120.54(4), Florida Statutes, for the purpose of
  151  administering this act.
  152         (2) Notwithstanding any other law, emergency rules adopted
  153  pursuant to subsection (1) are effective for 6 months after
  154  adoption and may be renewed during the pendency of procedures to
  155  adopt permanent rules addressing the subject of the emergency
  156  rules.
  157         (3) This section expires July 1, 2020.
  158         Section 3. Except as otherwise expressly provided in this
  159  act, this act shall take effect upon becoming a law.