FL S1250

Creates section 215.165 of Florida Statutes authorizing the Department of Revenue to accept voluntary contributions from participating businesses for construction and maintenance of state public school facilities.

Allows participating businesses to solicit and accept voluntary contributions from customers through multiple means, including at point of sale or on monthly bills, provided the business registers with the Department of Revenue beforehand.

Requires participating businesses to remit collected contributions to the Department of Revenue, which shall deposit amounts into the Public Education Capital Outlay and Debt Service Trust Fund.

Exempts amounts collected under this program from audit by the Department of Revenue.

Authorizes the Department of Revenue executive director to adopt emergency rules for implementation, effective until July 1, 2017, with the act taking effect July 1, 2014.