FL H0037

Creates a registration system for businesses to solicit and collect voluntary customer contributions for public education facilities construction and maintenance through point-of-sale transactions and customer invoices.

Requires participating businesses to file monthly returns and remit collected contributions to the Department of Revenue by the 20th day of the following month, with provisions for electronic filing and funds transfer.

Directs the Department of Revenue to deposit all collected voluntary contributions into the Public Education Capital Outlay and Debt Service Trust Fund.

Exempts voluntary contributions collected by participating businesses from Department of Revenue audits.

Appropriates $59,421 in recurring funds and $136,065 in nonrecurring funds to the Department of Revenue for fiscal year 2015-2016 to implement the program; effective January 1, 2016.