Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. SB 376
       
       
       
       
       
       
                                Barcode 221712                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/06/2011           .                                
                                       .                                
                                       .                                
                                       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       The Committee on Budget Subcommittee on Finance and Tax (Sachs)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraphs (a) and (f) of subsection (3) of
    6  section 125.0104, Florida Statutes, are amended to read:
    7         125.0104 Tourist development tax; procedure for levying;
    8  authorized uses; referendum; enforcement.—
    9         (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
   10         (a)1. It is declared to be the intent of the Legislature
   11  that every person who rents, leases, or lets for consideration
   12  any living quarters or accommodations in any hotel, apartment
   13  hotel, motel, resort motel, apartment, apartment motel,
   14  roominghouse, mobile home park, recreational vehicle park,
   15  condominium, or timeshare resort for a term of 6 months or less
   16  is exercising a privilege which is subject to taxation under
   17  this section, unless such person rents, leases, or lets for
   18  consideration any living quarters or accommodations which are
   19  exempt according to the provisions of chapter 212.
   20         2.a. Tax is shall be due on the consideration paid for
   21  occupancy in the county pursuant to a regulated short-term
   22  product, as defined in s. 721.05, or occupancy in the county
   23  pursuant to a product that would be deemed a regulated short
   24  term product if the agreement to purchase the short-term right
   25  were executed in this state. Such tax shall be collected on the
   26  last day of occupancy within the county unless such
   27  consideration is applied to the purchase of a timeshare estate.
   28  The occupancy of an accommodation of a timeshare resort pursuant
   29  to a timeshare plan, a multisite timeshare plan, or an exchange
   30  transaction in an exchange program, as defined in s. 721.05, by
   31  the owner of a timeshare interest or such owner’s guest, which
   32  guest is not paying monetary consideration to the owner or to a
   33  third party for the benefit of the owner, is not a privilege
   34  subject to taxation under this section. A membership or
   35  transaction fee paid by a timeshare owner that does not provide
   36  the timeshare owner with the right to occupy any specific
   37  timeshare unit but merely provides the timeshare owner with the
   38  opportunity to exchange a timeshare interest through an exchange
   39  program is a service charge and not subject to taxation under
   40  this section.
   41         3.b. Consideration paid for the purchase of a timeshare
   42  license in a timeshare plan, as defined in s. 721.05, is rent
   43  subject to taxation under this section.
   44         4. As used in this section, the terms “consideration,”
   45  “rental,” and “rents” mean the amount received by a person
   46  operating transient accommodations or the owner of such
   47  accommodations for the use of any living quarters or sleeping or
   48  housekeeping accommodations in, from, or a part of, or in
   49  connection with, any hotel, apartment house, roominghouse,
   50  timeshare resort, tourist or trailer camp, mobile home park,
   51  recreational vehicle park, or condominium. The term “person
   52  operating transient accommodations” means a person conducting
   53  the daily affairs of the physical facilities furnishing
   54  transient accommodations who is responsible for providing any of
   55  the services commonly associated with operating the facilities
   56  furnishing transient accommodations, including providing
   57  physical access to such facilities, regardless of whether such
   58  commonly associated services are provided by unrelated persons.
   59  The terms “consideration,” “rental,” and “rents” do not include
   60  payments received by unrelated persons from the lessee, tenant,
   61  or customer for facilitating the booking of reservations for or
   62  on behalf of the lessees, tenants, or customers at hotels,
   63  apartment houses, roominghouses, timeshare resorts, tourist or
   64  trailer camps, mobile home parks, recreational vehicle parks, or
   65  condominiums in this state. The term “unrelated persons” means
   66  persons who are not related to the person operating transient
   67  accommodations or to the owner of such accommodations within the
   68  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
   69  Revenue Code of 1986, as amended.
   70         (f) The tourist development tax shall be charged by the
   71  person receiving the consideration for the lease or rental, and
   72  it shall be collected from the lessee, tenant, or customer at
   73  the time of payment of the consideration for such lease or
   74  rental. A person operating transient accommodations or the owner
   75  of such accommodations shall separately state the tax from the
   76  consideration charged on the receipt, invoice, or other
   77  documentation issued with respect to charges for transient
   78  accommodations. Persons who facilitate the booking of
   79  reservations who are unrelated persons with respect to a person
   80  who operates transient accommodations with respect to which the
   81  reservation is booked are not required to separately state
   82  amounts charged on the receipt, invoice, or other documentation
   83  except that such persons shall disclose all amounts charged or
   84  expected to be charged as taxes on the final receipt, invoice,
   85  or other documentation provided to the customer issued by the
   86  person facilitating the booking of the reservation. Any amounts
   87  specifically collected as tax are county funds and shall be
   88  remitted as tax.
   89         Section 2. Section 125.0108, Florida Statutes, is amended
   90  to read:
   91         125.0108 Areas of critical state concern; tourist impact
   92  tax.—
   93         (1)(a) Subject to the provisions of this section, any
   94  county creating a land authority pursuant to s. 380.0663(1) is
   95  authorized to levy by ordinance, in the area or areas within
   96  said county designated as an area of critical state concern
   97  pursuant to chapter 380, a tourist impact tax on the taxable
   98  privileges described in paragraph (2)(a) (b); however, if the
   99  area or areas of critical state concern are greater than 50
  100  percent of the land area of the county, the tax may be levied
  101  throughout the entire county. Such tax shall not be effective
  102  unless and until land development regulations and a local
  103  comprehensive plan that meet the requirements of chapter 380
  104  have become effective and such tax is approved by referendum as
  105  provided for in subsection (6) (5).
  106         (b) As used in this section, the terms “consideration,”
  107  “rental,” and “rents” mean the amount received by a person
  108  operating transient accommodations or the owner of such
  109  accommodations for the use of any living quarters or sleeping or
  110  housekeeping accommodations in, from, or a part of, or in
  111  connection with, any hotel, apartment house, roominghouse,
  112  timeshare resort, tourist or trailer camp, mobile home park,
  113  recreational vehicle park, or condominium. The term “person
  114  operating transient accommodations” means a person conducting
  115  the daily affairs of the physical facilities furnishing
  116  transient accommodations who is responsible for providing any of
  117  the services commonly associated with operating the facilities
  118  furnishing transient accommodations, including providing
  119  physical access to such facilities, regardless of whether such
  120  commonly associated services are provided by unrelated persons.
  121  The terms “consideration,” “rental,” and “rents” do not include
  122  payments received by unrelated persons from the lessee, tenant,
  123  or customer for facilitating the booking of reservations for or
  124  on behalf of the lessees, tenants, or customers at hotels,
  125  apartment houses, roominghouses, timeshare resorts, tourist or
  126  trailer camps, mobile home parks, recreational vehicle parks, or
  127  condominiums in this state. The term “unrelated persons” means
  128  persons who are not related to the person operating transient
  129  accommodations or to the owner of such accommodations within the
  130  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
  131  Revenue Code of 1986, as amended.
  132         (2)(a)(b)1. It is declared to be the intent of the
  133  Legislature that every person who rents, leases, or lets for
  134  consideration any living quarters or accommodations in any
  135  hotel, apartment hotel, motel, resort motel, apartment,
  136  apartment motel, roominghouse, mobile home park, recreational
  137  vehicle park, condominium, or timeshare resort for a term of 6
  138  months or less, unless such establishment is exempt from the tax
  139  imposed by s. 212.03, is exercising a taxable privilege on the
  140  proceeds therefrom under this section.
  141         (b)1.2.a. Tax shall be due on the consideration paid for
  142  occupancy in the county pursuant to a regulated short-term
  143  product, as defined in s. 721.05, or occupancy in the county
  144  pursuant to a product that would be deemed a regulated short
  145  term product if the agreement to purchase the short-term right
  146  were executed in this state. Such tax shall be collected on the
  147  last day of occupancy within the county unless such
  148  consideration is applied to the purchase of a timeshare estate.
  149  The occupancy of an accommodation of a timeshare resort pursuant
  150  to a timeshare plan, a multisite timeshare plan, or an exchange
  151  transaction in an exchange program, as defined in s. 721.05, by
  152  the owner of a timeshare interest or such owner’s guest, which
  153  guest is not paying monetary consideration to the owner or to a
  154  third party for the benefit of the owner, is not a privilege
  155  subject to taxation under this section. A membership or
  156  transaction fee paid by a timeshare owner that does not provide
  157  the timeshare owner with the right to occupy any specific
  158  timeshare unit but merely provides the timeshare owner with the
  159  opportunity to exchange a timeshare interest through an exchange
  160  program is a service charge and not subject to taxation under
  161  this section.
  162         2.b. Consideration paid for the purchase of a timeshare
  163  license in a timeshare plan, as defined in s. 721.05, is rent
  164  subject to taxation under this section.
  165         (c) The governing board of the county may, by passage of a
  166  resolution by four-fifths vote, repeal such tax.
  167         (d) The tourist impact tax shall be levied at the rate of 1
  168  percent of each dollar and major fraction thereof of the total
  169  consideration charged for such taxable privilege. When receipt
  170  of consideration is by way of property other than money, the tax
  171  shall be levied and imposed on the fair market value of such
  172  nonmonetary consideration.
  173         (e) The tourist impact tax shall be in addition to any
  174  other tax imposed pursuant to chapter 212 and in addition to all
  175  other taxes and fees and the consideration for the taxable
  176  privilege.
  177         (f) The tourist impact tax shall be charged by the person
  178  receiving the consideration for the taxable privilege, and it
  179  shall be collected from the lessee, tenant, or customer at the
  180  time of payment of the consideration for such taxable privilege.
  181  A person operating transient accommodations or the owner of such
  182  accommodations shall separately state the tax from the rental
  183  charged on the receipt, invoice, or other documentation issued
  184  with respect to charges for transient accommodations. Persons
  185  who facilitate the booking of reservations who are unrelated
  186  persons with respect to a person who operates transient
  187  accommodations with respect to which the reservation is booked
  188  are not required to separately state amounts charged on the
  189  receipt, invoice, or other documentation except that such
  190  persons shall disclose all amounts charged or expected to be
  191  charged as taxes on the final receipt, invoice, or other
  192  documentation provided to the customer issued by the person
  193  facilitating the booking of the reservation. Any amounts
  194  specifically collected as tax are county funds and shall be
  195  remitted as tax.
  196         (g) A county that has levied the tourist impact tax
  197  authorized by this section in an area or areas designated as an
  198  area of critical state concern for at least 20 consecutive years
  199  prior to removal of the designation may continue to levy the
  200  tourist impact tax in accordance with this section for 20 years
  201  following removal of the designation. After expiration of the
  202  20-year period, a county may continue to levy the tourist impact
  203  tax authorized by this section if the county adopts an ordinance
  204  reauthorizing levy of the tax and the continued levy of the tax
  205  is approved by referendum as provided for in subsection (6) (5).
  206         (3)(2)(a) The person receiving the consideration for such
  207  taxable privilege and the person doing business within such area
  208  or areas of critical state concern or within the entire county,
  209  as applicable, shall receive, account for, and remit the tourist
  210  impact tax to the Department of Revenue at the time and in the
  211  manner provided for persons who collect and remit taxes under
  212  chapter 212. The same duties and privileges imposed by chapter
  213  212 upon dealers in tangible property, respecting the collection
  214  and remission of tax; the making of returns; the keeping of
  215  books, records, and accounts; and compliance with the rules of
  216  the Department of Revenue in the administration of that chapter
  217  shall apply to and be binding upon all persons who are subject
  218  to the provisions of this section. However, the Department of
  219  Revenue may authorize a quarterly return and payment when the
  220  tax remitted by the dealer for the preceding quarter did not
  221  exceed $25.
  222         (b) The Department of Revenue shall keep records showing
  223  the amount of taxes collected, which records shall also include
  224  records disclosing the amount of taxes collected for and from
  225  each county in which the tax imposed and authorized by this
  226  section is applicable. These records shall be open for
  227  inspection during the regular office hours of the Department of
  228  Revenue, subject to the provisions of s. 213.053.
  229         (c) Collections received by the Department of Revenue from
  230  the tax, less costs of administration of this section, shall be
  231  paid and returned monthly to the county and the land authority
  232  in accordance with the provisions of subsection (4) (3).
  233         (d) The Department of Revenue is authorized to employ
  234  persons and incur other expenses for which funds are
  235  appropriated by the Legislature.
  236         (e) The Department of Revenue is empowered to promulgate
  237  such rules and prescribe and publish such forms as may be
  238  necessary to effectuate the purposes of this section. The
  239  department is authorized to establish audit procedures and to
  240  assess for delinquent taxes.
  241         (f) The estimated tax provisions contained in s. 212.11 do
  242  not apply to the administration of any tax levied under this
  243  section.
  244         (4)(3) All tax revenues received pursuant to this section,
  245  less administrative costs, shall be distributed as follows:
  246         (a) Fifty percent shall be transferred to the land
  247  authority to be used to purchase property in the area of
  248  critical state concern for which the revenue is generated. An
  249  amount not to exceed 5 percent may be used for administration
  250  and other costs incident to such purchases.
  251         (b) Fifty percent shall be distributed to the governing
  252  body of the county where the revenue was generated. Such
  253  proceeds shall be used to offset the loss of ad valorem taxes
  254  due to acquisitions provided for by this act.
  255         (5)(4)(a) Any person who is taxable hereunder who fails or
  256  refuses to charge and collect from the person paying for the
  257  taxable privilege the taxes herein provided, either by himself
  258  or herself or through agents or employees, is, in addition to
  259  being personally liable for the payment of the tax, guilty of a
  260  misdemeanor of the second degree, punishable as provided in s.
  261  775.082 or s. 775.083.
  262         (b) No person shall advertise or hold out to the public in
  263  any manner, directly or indirectly, that he or she will absorb
  264  all or any part of the tax; that he or she will relieve the
  265  person paying for the taxable privilege of the payment of all or
  266  any part of the tax; or that the tax will not be added to the
  267  consideration for the taxable privilege or that, when added, the
  268  tax or any part thereof will be refunded or refused, either
  269  directly or indirectly, by any method whatsoever. Any person who
  270  willfully violates any provision of this paragraph is guilty of
  271  a misdemeanor of the second degree, punishable as provided in s.
  272  775.082 or s. 775.083.
  273         (c) The tax authorized to be levied by this section shall
  274  constitute a lien on the property of the business, lessee,
  275  customer, or tenant in the same manner as, and shall be
  276  collectible as are, liens authorized and imposed in ss. 713.67,
  277  713.68, and 713.69.
  278         (6)(5) The tourist impact tax authorized by this section
  279  shall take effect only upon express approval by a majority vote
  280  of those qualified electors in the area or areas of critical
  281  state concern in the county seeking to levy such tax, voting in
  282  a referendum to be held by the governing board of such county in
  283  conjunction with a general or special election, in accordance
  284  with the provisions of law relating to elections currently in
  285  force. However, if the area or areas of critical state concern
  286  are greater than 50 percent of the land area of the county and
  287  the tax is to be imposed throughout the entire county, the tax
  288  shall take effect only upon express approval of a majority of
  289  the qualified electors of the county voting in such a
  290  referendum.
  291         (7)(6) The effective date of the levy and imposition of the
  292  tourist impact tax authorized under this section shall be the
  293  first day of the second month following approval of the
  294  ordinance by referendum or the first day of any subsequent month
  295  as may be specified in the ordinance. A certified copy of the
  296  ordinance shall include the time period and the effective date
  297  of the tax levy and shall be furnished by the county to the
  298  Department of Revenue within 10 days after passing an ordinance
  299  levying such tax and again within 10 days after approval by
  300  referendum of such tax. If applicable, the county levying the
  301  tax shall provide the Department of Revenue with a list of the
  302  businesses in the area of critical state concern where the
  303  tourist impact tax is levied by zip code or other means of
  304  identification. Notwithstanding the provisions of s. 213.053,
  305  the Department of Revenue shall assist the county in compiling
  306  such list of businesses. The tourist impact tax, if not repealed
  307  sooner pursuant to paragraph (1)(c), shall be repealed 10 years
  308  after the date the area of critical state concern designation is
  309  removed.
  310         Section 3. Paragraph (b) of subsection (1) and subsection
  311  (2) of section 212.03, Florida Statutes, are amended to read:
  312         212.03 Transient rentals tax; rate, procedure, enforcement,
  313  exemptions.—
  314         (1)
  315         (b)1. Tax shall be due on the consideration paid for
  316  occupancy in the county pursuant to a regulated short-term
  317  product, as defined in s. 721.05, or occupancy in the county
  318  pursuant to a product that would be deemed a regulated short
  319  term product if the agreement to purchase the short-term right
  320  was executed in this state. Such tax shall be collected on the
  321  last day of occupancy within the county unless such
  322  consideration is applied to the purchase of a timeshare estate.
  323  The occupancy of an accommodation of a timeshare resort pursuant
  324  to a timeshare plan, a multisite timeshare plan, or an exchange
  325  transaction in an exchange program, as defined in s. 721.05, by
  326  the owner of a timeshare interest or such owner’s guest, which
  327  guest is not paying monetary consideration to the owner or to a
  328  third party for the benefit of the owner, is not a privilege
  329  subject to taxation under this section. A membership or
  330  transaction fee paid by a timeshare owner that does not provide
  331  the timeshare owner with the right to occupy any specific
  332  timeshare unit but merely provides the timeshare owner with the
  333  opportunity to exchange a timeshare interest through an exchange
  334  program is a service charge and not subject to taxation under
  335  this section.
  336         2. Consideration paid for the purchase of a timeshare
  337  license in a timeshare plan, as defined in s. 721.05, is rent
  338  subject to taxation under this section.
  339         3. As used in this section, the terms “rent,” “rental,”
  340  “rentals,” and “rental payments” mean the amount received by a
  341  person operating transient accommodations or the owner of such
  342  accommodations for the use of any living quarters or sleeping or
  343  housekeeping accommodations in, from, or a part of, or in
  344  connection with, any hotel, apartment house, roominghouse,
  345  mobile home park, recreational vehicle park, condominium,
  346  timeshare resort, or tourist or trailer camp. The term “person
  347  operating transient accommodations” means a person conducting
  348  the daily affairs of the physical facilities furnishing
  349  transient accommodations who is responsible for providing any of
  350  the services commonly associated with operating the facilities
  351  furnishing transient accommodations, including providing
  352  physical access to such facilities, regardless of whether such
  353  commonly associated services are provided by unrelated persons.
  354  The terms “rent,” “rental,” “rentals,” and “rental payments” do
  355  not include payments received by unrelated persons from the
  356  lessee, tenant, customer, or licensee for facilitating the
  357  booking of reservations for or on behalf of the lessees,
  358  tenants, customers, or licensees at hotels, apartment houses,
  359  roominghouses, mobile home parks, recreational vehicle parks,
  360  condominiums, timeshare resorts, or tourist or trailer camps in
  361  this state. The term “unrelated persons” means persons who are
  362  not related to the person operating transient accommodations or
  363  to the owner of such accommodations within the meaning of s.
  364  1504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
  365  1986, as amended.
  366         (2) The tax provided for in this section herein shall be in
  367  addition to the total amount of the rental, shall be charged by
  368  any the lessor or person operating transient accommodations or
  369  the owner of such accommodations subject to the tax imposed
  370  under this chapter receiving the rent in and by such said rental
  371  arrangement to the lessee or person paying the rental, and shall
  372  be due and payable at the time of the receipt of such rental
  373  payment by the lessor or person operating the transient
  374  accommodations or the owner of such accommodations, as defined
  375  in this chapter, who receives said rental or payment. The owner,
  376  lessor, or person operating the transient accommodations or the
  377  owner of such accommodations receiving the rent shall remit the
  378  tax to the department the tax on the amount of the rent received
  379  by the person operating the transient accommodations or the
  380  owner of such accommodations at the times and in the manner
  381  hereinafter provided for dealers to remit taxes under this
  382  chapter. The same duties imposed by this chapter upon dealers in
  383  tangible personal property respecting the collection and
  384  remission of the tax; the making of returns; the keeping of
  385  books, records, and accounts; and the compliance with the rules
  386  and regulations of the department in the administration of this
  387  chapter shall apply to and be binding upon all persons who
  388  manage or operate hotels, apartment houses, roominghouses,
  389  tourist and trailer camps, and the rental of condominium units,
  390  and to all persons who collect or receive such rents on behalf
  391  of such owner or lessor taxable under this chapter. A person
  392  operating transient accommodations or the owner of such
  393  accommodations shall separately state the tax from the rental
  394  charged on the receipt, invoice, or other documentation issued
  395  with respect to charges for transient accommodations. Persons
  396  facilitating the booking of reservations who are unrelated to
  397  the person operating the transient accommodations in which the
  398  reservation is booked are not required to separately state
  399  amounts charged on the receipt, invoice, or other documentation
  400  except that such persons shall disclose all amounts charged or
  401  expected to be charged as taxes on the final receipt, invoice,
  402  or other documentation provided to the customer issued by the
  403  person facilitating the booking of the reservation. Any amounts
  404  specifically collected as a tax are state funds and must be
  405  remitted as tax.
  406         Section 4. Paragraphs (a) and (b) of subsection (3) of
  407  section 212.0305, Florida Statutes, are amended to read:
  408         212.0305 Convention development taxes; intent;
  409  administration; authorization; use of proceeds.—
  410         (3) APPLICATION; ADMINISTRATION; PENALTIES.—
  411         (a)1. The convention development tax on transient rentals
  412  imposed by the governing body of any county authorized to so
  413  levy shall apply to the amount of any payment made by any person
  414  to rent, lease, or use for a period of 6 months or less any
  415  living quarters or accommodations in a hotel, apartment hotel,
  416  motel, resort motel, apartment, apartment motel, roominghouse,
  417  tourist or trailer camp, mobile home park, recreational vehicle
  418  park, condominium, or timeshare resort. When receipt of
  419  consideration is by way of property other than money, the tax
  420  shall be levied and imposed on the fair market value of such
  421  nonmonetary consideration. Any payment made by a person to rent,
  422  lease, or use any living quarters or accommodations which are
  423  exempt from the tax imposed under s. 212.03 shall likewise be
  424  exempt from any tax imposed under this section.
  425         2.a. Tax shall be due on the consideration paid for
  426  occupancy in the county pursuant to a regulated short-term
  427  product, as defined in s. 721.05, or occupancy in the county
  428  pursuant to a product that would be deemed a regulated short
  429  term product if the agreement to purchase the short-term right
  430  was executed in this state. Such tax shall be collected on the
  431  last day of occupancy within the county unless such
  432  consideration is applied to the purchase of a timeshare estate.
  433  The occupancy of an accommodation of a timeshare resort pursuant
  434  to a timeshare plan, a multisite timeshare plan, or an exchange
  435  transaction in an exchange program, as defined in s. 721.05, by
  436  the owner of a timeshare interest or such owner’s guest, which
  437  guest is not paying monetary consideration to the owner or to a
  438  third party for the benefit of the owner, is not a privilege
  439  subject to taxation under this section. A membership or
  440  transaction fee paid by a timeshare owner that does not provide
  441  the timeshare owner with the right to occupy any specific
  442  timeshare unit but merely provides the timeshare owner with the
  443  opportunity to exchange a timeshare interest through an exchange
  444  program is a service charge and not subject to taxation under
  445  this section.
  446         3.b. Consideration paid for the purchase of a timeshare
  447  license in a timeshare plan, as defined in s. 721.05, is rent
  448  subject to taxation under this section.
  449         4. As used in this section, the terms “consideration,”
  450  “rental,” and “rents” mean the amount received by a person
  451  operating transient accommodations or the owner of such
  452  accommodations for the use of any living quarters or sleeping or
  453  housekeeping accommodations in, from, or a part of, or in
  454  connection with, any hotel, apartment house, roominghouse,
  455  timeshare resort, tourist or trailer camp, mobile home park,
  456  recreational vehicle park, or condominium. The term “person
  457  operating transient accommodations” means a person conducting
  458  the daily affairs of the physical facilities furnishing
  459  transient accommodations who is responsible for providing any of
  460  the services commonly associated with operating the facilities
  461  furnishing transient accommodations, including providing
  462  physical access to such facilities, regardless of whether such
  463  commonly associated services are provided by unrelated persons.
  464  The terms “consideration,” “rental,” and “rents” do not include
  465  payments received by unrelated persons from the lessee, tenant,
  466  or customer for facilitating the booking of reservations for or
  467  on behalf of the lessees, tenants, or customers at hotels,
  468  apartment houses, roominghouses, timeshare resorts, tourist or
  469  trailer camps, mobile home parks, recreational vehicle parks, or
  470  condominiums in this state. The term “unrelated persons” means
  471  persons who are not related to the person operating transient
  472  accommodations or to the owner of such accommodations within the
  473  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
  474  Revenue Code of 1986, as amended.
  475         (b) The tax shall be charged by the person receiving the
  476  consideration for the lease or rental, and the tax shall be
  477  collected from the lessee, tenant, or customer at the time of
  478  payment of the consideration for such lease or rental. A person
  479  operating transient accommodations or the owner of such
  480  accommodations shall separately state the tax from the rental
  481  charged on the receipt, invoice, or other documentation issued
  482  with respect to charges for transient accommodations. Persons
  483  facilitating the booking of reservations who are unrelated to
  484  the person operating the transient accommodations in which the
  485  reservation is booked are not required to separately state
  486  amounts charged on the receipt, invoice, or other documentation
  487  except that such persons shall disclose all amounts charged or
  488  expected to be charged as taxes on the final receipt, invoice,
  489  or other documentation provided to the customer issued by the
  490  person facilitating the booking of the reservation. Any amounts
  491  specifically collected as a tax are county funds and must be
  492  remitted as tax.
  493         Section 5. Subsection (1) of section 213.30, Florida
  494  Statutes, is amended to read:
  495         213.30 Compensation for information relating to a violation
  496  of the tax laws.—
  497         (1) The executive director of the department, pursuant to
  498  rules adopted by the department, is authorized to compensate:
  499         (a) A county government providing information to the
  500  department leading to:
  501         1. The punishment of, or collection of taxes, penalties, or
  502  interest from, any person with respect to the tax imposed by s.
  503  212.03. The amount of any payment made under this subparagraph
  504  may not exceed 10 percent of any tax, penalties, or interest
  505  collected as a result of such information.
  506         2. The identification and registration of a taxpayer who is
  507  not in compliance with the registration requirements of s.
  508  212.03. The amount of the payment made to any person who
  509  provides information to the department which results in the
  510  registration of a noncompliant taxpayer shall be $100. The
  511  reward authorized in this subparagraph shall be paid only if the
  512  noncompliant taxpayer:
  513         a. Is engaged in a bona fide taxable activity.
  514         b. Is found by the department to have an unpaid tax
  515  liability.
  516         (b) Persons providing information to the department leading
  517  to:
  518         1.(a) The punishment of, or collection of taxes, penalties,
  519  or interest from, any person with respect to the taxes
  520  enumerated in s. 213.05. The amount of any payment made under
  521  this subparagraph paragraph may not exceed 10 percent of any
  522  tax, penalties, or interest collected as a result of such
  523  information.
  524         2.(b) The identification and registration of a taxpayer who
  525  is not in compliance with the registration requirements of any
  526  tax statute that is listed in s. 213.05. The amount of the
  527  payment made to any person who provides information to the
  528  department which results in the registration of a noncompliant
  529  taxpayer shall be $100. The reward authorized in this
  530  subparagraph paragraph shall be paid only if the noncompliant
  531  taxpayer:
  532         a.1. Conducts business from a permanent, fixed location.;
  533         b.2. Is engaged in a bona fide taxable activity.; and
  534         c.3. Is found by the department to have an unpaid tax
  535  liability.
  536         Section 6. Sections 1 and 3 of chapter 67-930, Laws of
  537  Florida, as amended, are amended to read:
  538         Section 1. All cities and towns, in counties of the state
  539  having a population of not less than three hundred thirty
  540  thousand (330,000) and not more than three hundred forty
  541  thousand (340,000) and in counties having a population of more
  542  than nine hundred thousand (900,000), according to the latest
  543  official decennial census, whose charter specifically provides
  544  now or whose charter is so amended prior to January 1, 1968, for
  545  the levy of the exact tax as herein set forth, are hereby given
  546  the right, power and authority by ordinance or impose, levy and
  547  collect a tax within their corporate limits, to be known as a
  548  municipal resort tax, upon the rent of every occupancy of a room
  549  or rooms in any hotel, motel, apartment house, rooming house,
  550  tourist or trailer camp, as the same are defined in part I,
  551  chapter 212, Florida Statutes, and upon the retail sale price of
  552  all items of food or beverages sold at retail, and of alcoholic
  553  beverages sold at retail for consumption on the premises, at any
  554  place of business required by law to be licensed by the state
  555  hotel and restaurant commission or by the state beverage
  556  department; provided, however, this tax shall not apply to those
  557  sales the amount of which is less than fifty cents (50¢) nor to
  558  sales of food or beverages delivered to a person’s home under a
  559  contract providing for deliveries on a regular schedule when the
  560  price of each meal is less than $10 ten dollars. As used in this
  561  section, the term “rent” means the amount received by a person
  562  operating transient accommodations or the owner of such
  563  accommodations for the use of any living quarters or sleeping or
  564  housekeeping accommodations in, from, or a part of, or in
  565  connection with, any hotel, apartment hotel, motel, resort
  566  motel, apartment, roominghouse, timeshare resort, tourist or
  567  trailer camp, mobile home park, recreational vehicle park, or
  568  condominium. The term “person operating transient
  569  accommodations” means a person conducting the daily affairs of
  570  the physical facilities furnishing transient accommodations who
  571  is responsible for providing any of the services commonly
  572  associated with operating the facilities furnishing transient
  573  accommodations, including providing physical access to such
  574  facilities, regardless of whether such commonly associated
  575  services are provided by unrelated persons. The term “rent” does
  576  not include payments received by unrelated persons from the
  577  lessee, tenant, or customer for facilitating the booking of
  578  reservations for or on behalf of the lessees, tenants, or
  579  customers at hotels, apartment hotels, motels, resort motels,
  580  apartments, roominghouses, timeshare resorts, tourist or trailer
  581  camps, mobile home parks, recreational vehicle parks, or
  582  condominiums in this state. The term “unrelated persons” means
  583  persons who are not related to the person operating transient
  584  accommodations or to the owner of such accommodations, within
  585  the meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
  586  Revenue Code of 1986, as amended.
  587         Section 3. The tax imposed by this act shall be collected
  588  from the person paying said rent of said retail sales price and
  589  shall be paid by such person for the use of the city or town to
  590  the person operating transient accommodations or to the owner of
  591  such accommodations collecting and receiving the rent or the
  592  retail sales price at the time of the payment thereof. It shall
  593  be the duty of every person operating transient accommodations
  594  or the owner of such accommodations renting a room or rooms, as
  595  herein provided, and of every person selling at retail food or
  596  beverages, or alcoholic beverages for consumption on the
  597  premises, as herein provided, in acting as the tax collection
  598  medium or agency of the city or town, to collect from the person
  599  paying the rent or the retail sales price, for the use of the
  600  city or town, the tax imposed and levied pursuant to this act,
  601  and to report and pay over to the city or town all such taxes
  602  imposed, levied and collected, in accordance with the accounting
  603  and other provisions of the enacted ordinance. All cities and
  604  towns collecting a resort tax pursuant to the provisions of this
  605  act shall have the same duties and privileges as the Department
  606  of Revenue under part I of chapter 212, Florida Statutes, and
  607  may use any power granted to the Department of Revenue under
  608  part I of chapter 212, Florida Statutes, including enforcement
  609  and collection procedures and penalties imposed by part I of
  610  chapter 212, Florida Statutes, which shall be binding upon all
  611  persons and entities that are subject to the provisions of this
  612  act with regard to the municipal resort tax. A person operating
  613  transient accommodations or the owner of such accommodations
  614  shall separately state the tax from the rental charged on the
  615  receipt, invoice, or other documentation issued with respect to
  616  charges for transient accommodations. Persons who facilitate the
  617  booking of reservations who are unrelated persons with respect
  618  to a person who operates the transient accommodations with
  619  respect to which the reservation is booked are not required to
  620  separately state amounts charged on the receipt, invoice, or
  621  other documentation except that such persons must disclose all
  622  amounts charged or expected to be charged as taxes on the final
  623  receipt, invoice, or other documentation provided to the
  624  customer issued by the person facilitating the booking of the
  625  reservation. Any amounts specifically collected as a tax are
  626  city or town funds and shall be remitted as tax.
  627         Section 7. This act is clarifying and remedial in nature
  628  and does not provide a basis for assessments or refunds of tax
  629  for periods before July 1, 2011. This act does not affect any
  630  lawsuit existing on July 1, 2011, relating to the taxes imposed
  631  by the provisions of law amended by this act.
  632         Section 8. This act shall take effect July 1, 2011.
  633  
  634  ================= T I T L E  A M E N D M E N T ================
  635         And the title is amended as follows:
  636         Delete everything before the enacting clause
  637  and insert:
  638                        A bill to be entitled                      
  639         An act relating to the tax on sales, use, and other
  640         transactions; amending s. 125.0104, F.S.; providing
  641         definitions relating to the tourist development tax;
  642         providing requirements for separate statement of the
  643         tax; providing an exception; providing for
  644         construction; amending s. 125.0108, F.S.; providing
  645         definitions relating to the tourist impact tax;
  646         providing requirements for separate statement of the
  647         tax; providing an exception; providing for
  648         construction; amending s. 212.03, F.S.; providing
  649         definitions relating to the transient rentals tax;
  650         revising requirements for charging, collecting, and
  651         remitting the tax; providing requirements for separate
  652         statement of the tax on rental documents; amending s.
  653         212.0305, F.S.; providing definitions relating to the
  654         convention development tax; revising requirements for
  655         charging, collecting, and remitting the tax; providing
  656         requirements for separate statement of the tax on
  657         rental documents; amending s. 213.30, F.S.;
  658         authorizing the Department of Revenue to compensate
  659         county governments for providing certain information
  660         to the department; specifying a payment amount;
  661         amending ss. 1 and 3, chapter 67-930, Laws of Florida,
  662         as amended; providing definitions relating to a
  663         municipal resort tax; providing requirements for
  664         separate statement of the tax; providing an exception;
  665         providing for construction; providing an effective
  666         date.