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