Texas 2015 - 84th Regular

Texas Senate Bill SB1225 Compare Versions

Only one version of the bill is available at this time.

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1	1	84R9913 ADM-D
2	2	By: Seliger S.B. No. 1225
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the retention and use of sales tax revenue collected by
8	8	certain retailers to provide job training and placement services to
9	9	certain persons.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended
12	12	by adding Section 151.433 to read as follows:
13	13	Sec. 151.433. USE OF SALES TAX COLLECTIONS FOR JOB TRAINING
14	14	AND PLACEMENT. (a) In this section:
15	15	(1) "Qualifying organization" means a retailer
16	16	certified by the comptroller under Subsection (b).
17	17	(2) "Workforce training community center" means a
18	18	retailer that:
19	19	(A) is exempt from the payment of federal income
20	20	taxes under Section 501(a), Internal Revenue Code of 1986, by being
21	21	listed as an exempt organization under Section 501(c)(3) of that
22	22	code;
23	23	(B) collects and remits to the comptroller sales
24	24	taxes imposed on the sale of donated goods;
25	25	(C) has a core mission of assisting persons with
26	26	disabilities or other barriers to employment with job training and
27	27	placement services and uses a majority of its revenue to provide
28	28	those services;
29	29	(D) is affiliated with a national or statewide
30	30	organization; and
31	31	(E) has annual sales of at least $1 million.
32	32	(b) A retailer may apply to the comptroller for
33	33	certification as a qualifying organization under this section. If
34	34	the comptroller determines that the applicant meets the
35	35	requirements to be a workforce training community center, the
36	36	comptroller shall certify the applicant as a qualifying
37	37	organization.
38	38	(c) Notwithstanding any other law, a qualifying
39	39	organization is not required to remit to the comptroller and may
40	40	retain 50 percent of the sales taxes imposed under this chapter and
41	41	collected by the organization on sales during the period in which
42	42	the qualifying organization holds a certification under Subsection
43	43	(b). The qualifying organization must show the amount retained on a
44	44	tax report required by this chapter in addition to the information
45	45	required by Section 151.406.
46	46	(d) A qualifying organization shall continue to remit to the
47	47	comptroller sales taxes imposed by a political subdivision of this
48	48	state and collected on sales with respect to which the qualifying
49	49	organization retains sales taxes as authorized by Subsection (c).
50	50	(e) The reimbursement authorized by Section 151.423 and the
51	51	deduction authorized by Section 151.424 do not apply with respect
52	52	to the amount of sales taxes retained as authorized by Subsection
53	53	(c).
54	54	(f) Except as provided by Subsection (g), a qualifying
55	55	organization shall use money retained as authorized by Subsection
56	56	(c) only to:
57	57	(1) provide a variety of job training and placement
58	58	services to persons with two or more disabilities or other barriers
59	59	to employment, including low educational attainment, a criminal
60	60	record, homelessness, and veteran status;
61	61	(2) develop an individualized written training and
62	62	employment plan for each person assisted to ensure appropriate and
63	63	successful job placement; and
64	64	(3) monitor job retention for each person placed for
65	65	the first 90 days of employment and provide additional services as
66	66	needed to support job retention or acquisition of a different job.
67	67	(g) In its first year of certification, a qualifying
68	68	organization may use money retained as authorized by Subsection (c)
69	69	to improve its infrastructure and otherwise prepare to provide
70	70	services described by Subsection (f). This subsection does not
71	71	apply to the period after a qualifying organization's certification
72	72	is renewed under Subsection (m).
73	73	(h) After the period described by Subsection (g), for every
74	74	$10,000 in sales tax collections retained under this section a
75	75	qualifying organization:
76	76	(1) shall provide job training and placement services
77	77	to at least three persons, including services related to
78	78	job-seeking skills and vocational skills training, job placement,
79	79	job coaching, and post-employment support; and
80	80	(2) must successfully place an average of at least
81	81	2.25 persons in jobs.
82	82	(i) Subject to Subsection (j), a retailer that is certified
83	83	as a qualifying organization retains that certification until the
84	84	third anniversary of the date of certification. At any time after
85	85	the period described by Subsection (g) during the certification
86	86	period, the comptroller may, and at the conclusion of the
87	87	certification period the comptroller shall, require the qualifying
88	88	organization to demonstrate, in a manner prescribed by the
89	89	comptroller, that the qualifying organization:
90	90	(1) has not used any tax collections retained under
91	91	this section for a purpose other than a purpose described by
92	92	Subsection (f) after the first year of certification; and
93	93	(2) is successfully meeting or has successfully met,
94	94	as applicable, the requirements described by Subsection (h).
95	95	(j) The comptroller, after written notice and a hearing, may
96	96	revoke a certification issued to a retailer that fails to comply
97	97	with this chapter or a rule adopted under this chapter. A retailer
98	98	whose certification the comptroller proposes to revoke under this
99	99	section is entitled to 20 days' written notice of the time and place
100	100	of the hearing on the revocation. The notice must state the reason
101	101	the comptroller is seeking to revoke the retailer's certification.
102	102	At the hearing the retailer must show cause why the retailer's
103	103	certification should not be revoked.
104	104	(k) The comptroller shall give written notice of the
105	105	revocation of a certification under Subsection (j) to the retailer
106	106	that was certified under this section. The notice may be sent by
107	107	mail to the retailer's address as shown in the comptroller's
108	108	records.
109	109	(l) The comptroller shall require an organization whose
110	110	certification was revoked under Subsection (j) to remit an amount
111	111	of tax collections retained under this section in the comptroller's
112	112	discretion, but not to exceed $3,333 per person not successfully
113	113	placed in a job in accordance with Subsection (h)(2).
114	114	(m) A retailer that is certified as a qualifying
115	115	organization may apply to renew the certification. The comptroller
116	116	may renew a retailer's certification only if the retailer has
117	117	complied with all requirements during the applicant's
118	118	certification period and with any other requirements for renewal as
119	119	prescribed by rules adopted by the comptroller.
120	120	SECTION 2. The change in law made by this Act does not
121	121	affect tax liability accruing before the effective date of this
122	122	Act. That liability continues in effect as if this Act had not been
123	123	enacted, and the former law is continued in effect for the
124	124	collection of taxes due and for civil and criminal enforcement of
125	125	the liability for those taxes.
126	126	SECTION 3. This Act takes effect September 1, 2015.