Florida Statutes 212.1832 – Credit for contributions to eligible nonprofit scholarship-funding organizations
Current as of: 2024 | Check for updates
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(1) As used in this section, the term:
For details, see Fla. Stat. § 775.082(3)(b), Fla. Stat. § 775.082(3)(d), Fla. Stat. § 775.082(3)(e), Fla. Stat. § 775.082(4)(b) and Fla. Stat. § 775.082(4)(a)
(a) “Designated agent” has the same meaning as in s. 212.06(10).
Attorney's Note
Under the Florida Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Felony of the first degree | up to 30 years | up to $10,000 |
| Felony of the second degree | up to 15 years | up to $10,000 |
| Felony of the third degree | up to 5 years | up to $5,000 |
| misdemeanor of the second degree | up to 60 days | up to $500 |
| misdemeanor of the first degree | up to 1 year | up to $1,000 |
Terms Used In Florida Statutes 212.1832
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Conviction: A judgement of guilt against a criminal defendant.
- dealer: as used in this chapter , includes every person who manufactures or produces tangible personal property for sale at retail; for use, consumption, or distribution; or for storage to be used or consumed in this state. See Florida Statutes 212.06
- department: means the Department of Revenue. See Florida Statutes 212.02
- Fraud: Intentional deception resulting in injury to another.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Person: includes any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number. See Florida Statutes 212.02
- rental: means leasing or renting of living quarters or sleeping or housekeeping accommodations in hotels, apartment houses, roominghouses, tourist or trailer camps and real property, the same being defined as follows:(a) Every building or other structure kept, used, maintained, or advertised as, or held out to the public to be, a place where sleeping accommodations are supplied for pay to transient or permanent guests or tenants, in which 10 or more rooms are furnished for the accommodation of such guests, and having one or more dining rooms or cafes where meals or lunches are served to such transient or permanent guests; such sleeping accommodations and dining rooms or cafes being conducted in the same building or buildings in connection therewith, shall, for the purpose of this chapter, be deemed a hotel. See Florida Statutes 212.02
- Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
- Use: means and includes the exercise of any right or power over tangible personal property incident to the ownership thereof, or interest therein, except that it does not include the sale at retail of that property in the regular course of business. See Florida Statutes 212.02
(b) “Eligible contribution” or “contribution” means a monetary contribution from a person purchasing a motor vehicle, subject to the restrictions provided in this section, to an eligible nonprofit scholarship-funding organization. The person making the contribution may not designate a specific student as the beneficiary of the contribution.(c) “Eligible nonprofit scholarship-funding organization” or “organization” has the same meaning as in s. 1002.395(2).(d) “Motor vehicle” has the same meaning as in s. 320.01(1)(a), but does not include a heavy truck, truck tractor, trailer, or motorcycle.
(2) The purchaser of a motor vehicle shall be granted a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under this section against any tax imposed by the state under this chapter and collected from the purchaser by a dealer, designated agent, or private tag agent as a result of the purchase or acquisition of a motor vehicle, except that a credit may not exceed the tax that would otherwise be collected from the purchaser by a dealer, designated agent, or private tag agent. Each eligible contribution is limited to a single payment of $105 per motor vehicle purchased at the time of purchase of a motor vehicle or a single payment of $105 per motor vehicle purchased at the time of registration of a motor vehicle that was not purchased from a dealer, except that a contribution may not exceed the state tax imposed under this chapter that would otherwise be collected from the purchaser by a dealer, designated agent, or private tag agent. Payments of contributions shall be made to a dealer at the time of purchase of a motor vehicle or to a designated agent or private tag agent at the time of registration of a motor vehicle that was not purchased from a dealer. An eligible contribution shall be accompanied by a contribution election form provided by the Department of Revenue. The form shall include, at a minimum, the following brief description of the Florida Tax Credit Scholarship Program: “THE FLORIDA TAX CREDIT SCHOLARSHIP PROGRAM PROVIDES A STUDENT THE OPPORTUNITY TO APPLY FOR A SCHOLARSHIP TO ATTEND AN ELIGIBLE PRIVATE SCHOOL OR PERSONALIZE HIS OR HER EDUCATION.” The form shall also include, at a minimum, a section allowing the consumer to designate, from all participating scholarship-funding organizations, which organization will receive his or her donation. For purposes of this subsection, the term “purchase” does not include the lease or rental of a motor vehicle.
(3) A dealer shall take a credit against any tax imposed by the state under this chapter on the purchase of a motor vehicle in an amount equal to the credit granted to the purchaser under subsection (2).
(a) A dealer, designated agent, or private tag agent shall:
1. Provide the purchaser the contribution election form, as provided by the department, at the time of purchase of a motor vehicle or at the time of registration of a motor vehicle that was not purchased from a dealer.
2. Collect eligible contributions.
3. Using a form provided by the department, which shall include the dealer’s or agent’s federal employer identification number, remit to an organization no later than the date the return filed pursuant to s. 212.11 is due the total amount of contributions made to that organization and collected during the preceding reporting period. Using the same form, the dealer or agent shall also report this information to the department no later than the date the return filed pursuant to s. 212.11 is due.
4. Report to the department on each return filed pursuant to s. 212.11 the total amount of credits granted under this section for the preceding reporting period.
(b) An eligible nonprofit scholarship-funding organization shall report to the department, on or before the 20th day of each month, the total amount of contributions received pursuant to paragraph (a) in the preceding calendar month on a form provided by the department. Such report shall include:
1. The federal employer identification number of each designated agent, private tag agent, or dealer who remitted contributions to the organization during that reporting period.
2. The amount of contributions received from each designated agent, private tag agent, or dealer during that reporting period.
(c) A person who, with the intent to unlawfully deprive or defraud the program of its moneys or the use or benefit thereof, fails to remit a contribution collected under this section is guilty of theft, punishable as follows:
1. If the total amount stolen is less than $300, the offense is a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. Upon a second conviction, the offender commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. Upon a third or subsequent conviction, the offender commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
2. If the total amount stolen is $300 or more, but less than $20,000, the offense is a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(d) A person convicted of an offense under paragraph (c) shall be ordered by the sentencing judge to make restitution to the organization in the amount that was stolen from the program.
(e) Upon a finding that a dealer failed to remit a contribution under subparagraph (a)3. for which the dealer claimed a credit pursuant to this subsection, the department shall notify the affected organizations of the dealer’s name, address, federal employer identification number, and information related to differences between credits taken by the dealer pursuant to this subsection and amounts remitted to the eligible nonprofit scholarship-funding organization under subparagraph (a)3.
(f) Any dealer, designated agent, private tag agent, or organization that fails to timely submit reports to the department as required in paragraphs (a) and (b) is subject to a penalty of $1,000 for every month, or part thereof, the report is not submitted, up to a maximum amount of $10,000. Such penalty shall be collected by the department and shall be transferred into the General Revenue Fund. Such penalty must be settled or compromised if it is determined by the department that the noncompliance is due to reasonable cause and not due to willful negligence, willful neglect, or fraud.
(4) For purposes of the distributions of tax revenue under s. 212.20, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received that is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 1002.395 applies to the credit authorized by this section.