Florida Senate - 2011                          SENATOR AMENDMENT
       Bill No. CS for SB 376
       
       
       
       
       
       
                                Barcode 461576                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       Senator Altman moved the following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 87 - 610
    4  and insert:
    5  The terms “consideration,” “rental,” and “rents” do not include
    6  payments from a lessee, tenant, or customer for facilitating the
    7  booking of reservations for or on behalf of the lessee, tenant,
    8  or customer at a hotel, apartment house, roominghouse, timeshare
    9  resort, tourist or trailer camp, mobile home park, recreational
   10  vehicle park, or condominium in this state; however, if the
   11  payment for facilitating the booking of the reservations is by a
   12  related party, the “consideration,” “rental,” or “rents” shall
   13  at all times be equal to or more than the “consideration,”
   14  “rental,” or “rents” available to an “unrelated person” for the
   15  equivalent accommodations. The term “unrelated person” means
   16  persons who are not related to the person operating transient
   17  accommodations or to the owner of such accommodations within the
   18  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
   19  Revenue Code of 1986, as amended.
   20         (f) The tourist development tax shall be charged by the
   21  person receiving the consideration for the lease or rental, and
   22  it shall be collected from the lessee, tenant, or customer, or
   23  the person facilitating the booking of the reservation at the
   24  time of payment of the consideration for such lease or rental. A
   25  person operating transient accommodations or the owner of such
   26  accommodations shall separately state the tax from the rental
   27  charged on the receipt, invoice, or other documentation issued
   28  with respect to charges for transient accommodations. Persons
   29  who facilitate the booking of reservations who are unrelated
   30  persons with respect to a person who operates transient
   31  accommodations with respect to which the reservation is booked
   32  shall separately state, prior to occupancy of the room, the
   33  estimated amounts to be charged as taxes by the person operating
   34  the transient accommodation or the owner of such accommodation
   35  on the final receipt, invoice, or other documentation provided
   36  to the customer by the person facilitating the booking of the
   37  reservation. Any amounts specifically collected as tax are
   38  county funds and shall be remitted as tax.
   39         Section 2. Section 125.0108, Florida Statutes, is amended
   40  to read:
   41         125.0108 Areas of critical state concern; tourist impact
   42  tax.—
   43         (1)(a) Subject to the provisions of this section, any
   44  county creating a land authority pursuant to s. 380.0663(1) is
   45  authorized to levy by ordinance, in the area or areas within
   46  said county designated as an area of critical state concern
   47  pursuant to chapter 380, a tourist impact tax on the taxable
   48  privileges described in paragraph (2)(a) (b); however, if the
   49  area or areas of critical state concern are greater than 50
   50  percent of the land area of the county, the tax may be levied
   51  throughout the entire county. Such tax shall not be effective
   52  unless and until land development regulations and a local
   53  comprehensive plan that meet the requirements of chapter 380
   54  have become effective and such tax is approved by referendum as
   55  provided for in subsection (6) (5).
   56         (b) As used in this section, the terms “consideration,”
   57  “rental,” and “rents” mean the amount received by a person
   58  operating transient accommodations or the owner of such
   59  accommodations for the use of any living quarters or sleeping or
   60  housekeeping accommodations in, from, or a part of, or in
   61  connection with, any hotel, apartment house, roominghouse,
   62  timeshare resort, tourist or trailer camp, mobile home park,
   63  recreational vehicle park, or condominium. The term “person
   64  operating transient accommodations” means a person conducting
   65  the daily affairs of the physical facilities furnishing
   66  transient accommodations who is responsible for providing any of
   67  the services commonly associated with operating the facilities
   68  furnishing transient accommodations, including providing
   69  physical access to such facilities, regardless of whether such
   70  commonly associated services are provided by unrelated persons.
   71  The terms “consideration,” “rental,” and “rents” do not include
   72  payments from a lessee, tenant, or customer for facilitating the
   73  booking of reservations for or on behalf of the lessee, tenant,
   74  or customer at a hotel, apartment house, roominghouse, timeshare
   75  resort, tourist or trailer camp, mobile home park, recreational
   76  vehicle park, or condominium in this state; however, if the
   77  payment for facilitating the booking of the reservations is by a
   78  related party, the “consideration,” “rental,” or “rents” shall
   79  at all times be equal to or more than the “consideration,”
   80  “rental,” or “rents” available to an “unrelated person” for the
   81  equivalent accommodations. The term “unrelated person” means
   82  persons who are not related to the person operating transient
   83  accommodations or to the owner of such accommodations within the
   84  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
   85  Revenue Code of 1986, as amended.
   86         (2)(a)(b)1. It is declared to be the intent of the
   87  Legislature that every person who rents, leases, or lets for
   88  consideration any living quarters or accommodations in any
   89  hotel, apartment hotel, motel, resort motel, apartment,
   90  apartment motel, roominghouse, mobile home park, recreational
   91  vehicle park, condominium, or timeshare resort for a term of 6
   92  months or less, unless such establishment is exempt from the tax
   93  imposed by s. 212.03, is exercising a taxable privilege on the
   94  proceeds therefrom under this section.
   95         (b)1.2.a. Tax shall be due on the consideration paid for
   96  occupancy in the county pursuant to a regulated short-term
   97  product, as defined in s. 721.05, or occupancy in the county
   98  pursuant to a product that would be deemed a regulated short
   99  term product if the agreement to purchase the short-term right
  100  were executed in this state. Such tax shall be collected on the
  101  last day of occupancy within the county unless such
  102  consideration is applied to the purchase of a timeshare estate.
  103  The occupancy of an accommodation of a timeshare resort pursuant
  104  to a timeshare plan, a multisite timeshare plan, or an exchange
  105  transaction in an exchange program, as defined in s. 721.05, by
  106  the owner of a timeshare interest or such owner’s guest, which
  107  guest is not paying monetary consideration to the owner or to a
  108  third party for the benefit of the owner, is not a privilege
  109  subject to taxation under this section. A membership or
  110  transaction fee paid by a timeshare owner that does not provide
  111  the timeshare owner with the right to occupy any specific
  112  timeshare unit but merely provides the timeshare owner with the
  113  opportunity to exchange a timeshare interest through an exchange
  114  program is a service charge and not subject to taxation under
  115  this section.
  116         2.b. Consideration paid for the purchase of a timeshare
  117  license in a timeshare plan, as defined in s. 721.05, is rent
  118  subject to taxation under this section.
  119         (c) The governing board of the county may, by passage of a
  120  resolution by four-fifths vote, repeal such tax.
  121         (d) The tourist impact tax shall be levied at the rate of 1
  122  percent of each dollar and major fraction thereof of the total
  123  consideration charged for such taxable privilege. When receipt
  124  of consideration is by way of property other than money, the tax
  125  shall be levied and imposed on the fair market value of such
  126  nonmonetary consideration.
  127         (e) The tourist impact tax shall be in addition to any
  128  other tax imposed pursuant to chapter 212 and in addition to all
  129  other taxes and fees and the consideration for the taxable
  130  privilege.
  131         (f) The tourist impact tax shall be charged by the person
  132  receiving the consideration for the taxable privilege, and it
  133  shall be collected from the lessee, tenant, or customer, or the
  134  person facilitating the booking of the reservation at the time
  135  of payment of the consideration for such taxable privilege. A
  136  person operating transient accommodations or the owner of such
  137  accommodations shall separately state the tax from the rental
  138  charged on the receipt, invoice, or other documentation issued
  139  with respect to charges for transient accommodations. Persons
  140  who facilitate the booking of reservations who are unrelated
  141  persons with respect to a person who operates transient
  142  accommodations with respect to which the reservation is booked
  143  shall separately state, prior to occupancy of the room, the
  144  estimated amounts to be charged as taxes by the person operating
  145  the transient accommodation or the owner of such accommodation
  146  on the final receipt, invoice, or other documentation provided
  147  to the customer by the person facilitating the booking of the
  148  reservation. Any amounts specifically collected as tax are
  149  county funds and shall be remitted as tax.
  150         (g) A county that has levied the tourist impact tax
  151  authorized by this section in an area or areas designated as an
  152  area of critical state concern for at least 20 consecutive years
  153  prior to removal of the designation may continue to levy the
  154  tourist impact tax in accordance with this section for 20 years
  155  following removal of the designation. After expiration of the
  156  20-year period, a county may continue to levy the tourist impact
  157  tax authorized by this section if the county adopts an ordinance
  158  reauthorizing levy of the tax and the continued levy of the tax
  159  is approved by referendum as provided for in subsection (6) (5).
  160         (3)(2)(a) The person receiving the consideration for such
  161  taxable privilege and the person doing business within such area
  162  or areas of critical state concern or within the entire county,
  163  as applicable, shall receive, account for, and remit the tourist
  164  impact tax to the Department of Revenue at the time and in the
  165  manner provided for persons who collect and remit taxes under
  166  chapter 212. The same duties and privileges imposed by chapter
  167  212 upon dealers in tangible property, respecting the collection
  168  and remission of tax; the making of returns; the keeping of
  169  books, records, and accounts; and compliance with the rules of
  170  the Department of Revenue in the administration of that chapter
  171  shall apply to and be binding upon all persons who are subject
  172  to the provisions of this section. However, the Department of
  173  Revenue may authorize a quarterly return and payment when the
  174  tax remitted by the dealer for the preceding quarter did not
  175  exceed $25.
  176         (b) The Department of Revenue shall keep records showing
  177  the amount of taxes collected, which records shall also include
  178  records disclosing the amount of taxes collected for and from
  179  each county in which the tax imposed and authorized by this
  180  section is applicable. These records shall be open for
  181  inspection during the regular office hours of the Department of
  182  Revenue, subject to the provisions of s. 213.053.
  183         (c) Collections received by the Department of Revenue from
  184  the tax, less costs of administration of this section, shall be
  185  paid and returned monthly to the county and the land authority
  186  in accordance with the provisions of subsection (4) (3).
  187         (d) The Department of Revenue is authorized to employ
  188  persons and incur other expenses for which funds are
  189  appropriated by the Legislature.
  190         (e) The Department of Revenue is empowered to promulgate
  191  such rules and prescribe and publish such forms as may be
  192  necessary to effectuate the purposes of this section. The
  193  department is authorized to establish audit procedures and to
  194  assess for delinquent taxes.
  195         (f) The estimated tax provisions contained in s. 212.11 do
  196  not apply to the administration of any tax levied under this
  197  section.
  198         (4)(3) All tax revenues received pursuant to this section,
  199  less administrative costs, shall be distributed as follows:
  200         (a) Fifty percent shall be transferred to the land
  201  authority to be used to purchase property in the area of
  202  critical state concern for which the revenue is generated. An
  203  amount not to exceed 5 percent may be used for administration
  204  and other costs incident to such purchases.
  205         (b) Fifty percent shall be distributed to the governing
  206  body of the county where the revenue was generated. Such
  207  proceeds shall be used to offset the loss of ad valorem taxes
  208  due to acquisitions provided for by this act.
  209         (5)(4)(a) Any person who is taxable hereunder who fails or
  210  refuses to charge and collect from the person paying for the
  211  taxable privilege the taxes herein provided, either by himself
  212  or herself or through agents or employees, is, in addition to
  213  being personally liable for the payment of the tax, guilty of a
  214  misdemeanor of the second degree, punishable as provided in s.
  215  775.082 or s. 775.083.
  216         (b) No person shall advertise or hold out to the public in
  217  any manner, directly or indirectly, that he or she will absorb
  218  all or any part of the tax; that he or she will relieve the
  219  person paying for the taxable privilege of the payment of all or
  220  any part of the tax; or that the tax will not be added to the
  221  consideration for the taxable privilege or that, when added, the
  222  tax or any part thereof will be refunded or refused, either
  223  directly or indirectly, by any method whatsoever. Any person who
  224  willfully violates any provision of this paragraph is guilty of
  225  a misdemeanor of the second degree, punishable as provided in s.
  226  775.082 or s. 775.083.
  227         (c) The tax authorized to be levied by this section shall
  228  constitute a lien on the property of the business, lessee,
  229  customer, or tenant in the same manner as, and shall be
  230  collectible as are, liens authorized and imposed in ss. 713.67,
  231  713.68, and 713.69.
  232         (6)(5) The tourist impact tax authorized by this section
  233  shall take effect only upon express approval by a majority vote
  234  of those qualified electors in the area or areas of critical
  235  state concern in the county seeking to levy such tax, voting in
  236  a referendum to be held by the governing board of such county in
  237  conjunction with a general or special election, in accordance
  238  with the provisions of law relating to elections currently in
  239  force. However, if the area or areas of critical state concern
  240  are greater than 50 percent of the land area of the county and
  241  the tax is to be imposed throughout the entire county, the tax
  242  shall take effect only upon express approval of a majority of
  243  the qualified electors of the county voting in such a
  244  referendum.
  245         (7)(6) The effective date of the levy and imposition of the
  246  tourist impact tax authorized under this section shall be the
  247  first day of the second month following approval of the
  248  ordinance by referendum or the first day of any subsequent month
  249  as may be specified in the ordinance. A certified copy of the
  250  ordinance shall include the time period and the effective date
  251  of the tax levy and shall be furnished by the county to the
  252  Department of Revenue within 10 days after passing an ordinance
  253  levying such tax and again within 10 days after approval by
  254  referendum of such tax. If applicable, the county levying the
  255  tax shall provide the Department of Revenue with a list of the
  256  businesses in the area of critical state concern where the
  257  tourist impact tax is levied by zip code or other means of
  258  identification. Notwithstanding the provisions of s. 213.053,
  259  the Department of Revenue shall assist the county in compiling
  260  such list of businesses. The tourist impact tax, if not repealed
  261  sooner pursuant to paragraph (1)(c), shall be repealed 10 years
  262  after the date the area of critical state concern designation is
  263  removed.
  264         Section 3. Paragraph (b) of subsection (1) and subsection
  265  (2) of section 212.03, Florida Statutes, are amended to read:
  266         212.03 Transient rentals tax; rate, procedure, enforcement,
  267  exemptions.—
  268         (1)
  269         (b)1. Tax shall be due on the consideration paid for
  270  occupancy in the county pursuant to a regulated short-term
  271  product, as defined in s. 721.05, or occupancy in the county
  272  pursuant to a product that would be deemed a regulated short
  273  term product if the agreement to purchase the short-term right
  274  was executed in this state. Such tax shall be collected on the
  275  last day of occupancy within the county unless such
  276  consideration is applied to the purchase of a timeshare estate.
  277  The occupancy of an accommodation of a timeshare resort pursuant
  278  to a timeshare plan, a multisite timeshare plan, or an exchange
  279  transaction in an exchange program, as defined in s. 721.05, by
  280  the owner of a timeshare interest or such owner’s guest, which
  281  guest is not paying monetary consideration to the owner or to a
  282  third party for the benefit of the owner, is not a privilege
  283  subject to taxation under this section. A membership or
  284  transaction fee paid by a timeshare owner that does not provide
  285  the timeshare owner with the right to occupy any specific
  286  timeshare unit but merely provides the timeshare owner with the
  287  opportunity to exchange a timeshare interest through an exchange
  288  program is a service charge and not subject to taxation under
  289  this section.
  290         2. Consideration paid for the purchase of a timeshare
  291  license in a timeshare plan, as defined in s. 721.05, is rent
  292  subject to taxation under this section.
  293         3. As used in this section, the terms “rent,” “rental,”
  294  “rentals,” and “rental payments” mean the amount received by a
  295  person operating transient accommodations or the owner of such
  296  accommodations for the use of any living quarters or sleeping or
  297  housekeeping accommodations in, from, or a part of, or in
  298  connection with, any hotel, apartment house, roominghouse,
  299  mobile home park, recreational vehicle park, condominium,
  300  timeshare resort, or tourist or trailer camp. The term “person
  301  operating transient accommodations” means a person conducting
  302  the daily affairs of the physical facilities furnishing
  303  transient accommodations who is responsible for providing any of
  304  the services commonly associated with operating the facilities
  305  furnishing transient accommodations, including providing
  306  physical access to such facilities, regardless of whether such
  307  commonly associated services are provided by unrelated persons.
  308  The terms “rent,” “rental,” “rentals,” and “rental payments” do
  309  not include a payment from a lessee, tenant, or customer for
  310  facilitating the booking of reservations for or on behalf of the
  311  lessee, tenant, customer, or licensee for facilitating the
  312  booking of a reservation for or on behalf of the lessee, tenant,
  313  customer, or licensee at a hotel, apartment house, roominghouse,
  314  timeshare resort, tourist or trailer camp, mobile home park,
  315  recreational vehicle park, or condominium in this state;
  316  however, if the payment for facilitating the booking of the
  317  reservations is by a related party, the “consideration,”
  318  “rental,” or “rents” shall at all times be equal to or more than
  319  the “consideration,” “rental,” or “rents” available to an
  320  “unrelated person” for the equivalent accommodations. The term
  321  “unrelated means persons who are not related to the person
  322  operating transient accommodations or to the owner of such
  323  accommodations within the meaning of s. 1504, s. 267(b), or s.
  324  707(b) of the Internal Revenue Code of 1986, as amended.
  325         (2) The tax provided for in this section herein shall be in
  326  addition to the total amount of the rental, shall be charged by
  327  any the lessor or person operating transient accommodations or
  328  the owner of such accommodations subject to the tax imposed
  329  under this chapter receiving the rent in and by such said rental
  330  arrangement to the lessee or person paying the rental, and shall
  331  be due and payable at the time of the receipt of such rental
  332  payment by the lessor or person operating the transient
  333  accommodations or the owner of such accommodations, as defined
  334  in this chapter, who receives said rental or payment. The owner,
  335  lessor, or person operating the transient accommodations or the
  336  owner of such accommodations receiving the rent shall remit the
  337  tax to the department the tax on the amount of the rent received
  338  by the person operating the transient accommodations or the
  339  owner of such accommodations at the times and in the manner
  340  hereinafter provided for dealers to remit taxes under this
  341  chapter. The same duties imposed by this chapter upon dealers in
  342  tangible personal property respecting the collection and
  343  remission of the tax; the making of returns; the keeping of
  344  books, records, and accounts; and the compliance with the rules
  345  and regulations of the department in the administration of this
  346  chapter shall apply to and be binding upon all persons who
  347  manage or operate hotels, apartment houses, roominghouses,
  348  tourist and trailer camps, and the rental of condominium units,
  349  and to all persons who collect or receive such rents on behalf
  350  of such owner or lessor taxable under this chapter. A person
  351  operating transient accommodations or the owner of such
  352  accommodations shall separately state the tax from the rental
  353  charged on the receipt, invoice, or other documentation issued
  354  with respect to charges for transient accommodations. Persons
  355  facilitating the booking of reservations who are unrelated to
  356  the person operating the transient accommodations in which the
  357  reservation is booked shall separately state, prior to occupancy
  358  of the room, the estimated amounts to be charged as taxes by the
  359  person operating the transient accommodation or the owner of
  360  such accommodation on the final receipt, invoice, or other
  361  documentation provided to the customer by the person
  362  facilitating the booking of the reservation. Any amounts
  363  specifically collected as a tax are state funds and must be
  364  remitted as tax.
  365         Section 4. Paragraphs (a) and (b) of subsection (3) of
  366  section 212.0305, Florida Statutes, are amended to read:
  367         212.0305 Convention development taxes; intent;
  368  administration; authorization; use of proceeds.—
  369         (3) APPLICATION; ADMINISTRATION; PENALTIES.—
  370         (a)1. The convention development tax on transient rentals
  371  imposed by the governing body of any county authorized to so
  372  levy shall apply to the amount of any payment made by any person
  373  to rent, lease, or use for a period of 6 months or less any
  374  living quarters or accommodations in a hotel, apartment hotel,
  375  motel, resort motel, apartment, apartment motel, roominghouse,
  376  tourist or trailer camp, mobile home park, recreational vehicle
  377  park, condominium, or timeshare resort. When receipt of
  378  consideration is by way of property other than money, the tax
  379  shall be levied and imposed on the fair market value of such
  380  nonmonetary consideration. Any payment made by a person to rent,
  381  lease, or use any living quarters or accommodations which are
  382  exempt from the tax imposed under s. 212.03 shall likewise be
  383  exempt from any tax imposed under this section.
  384         2.a. Tax shall be due on the consideration paid for
  385  occupancy in the county pursuant to a regulated short-term
  386  product, as defined in s. 721.05, or occupancy in the county
  387  pursuant to a product that would be deemed a regulated short
  388  term product if the agreement to purchase the short-term right
  389  was executed in this state. Such tax shall be collected on the
  390  last day of occupancy within the county unless such
  391  consideration is applied to the purchase of a timeshare estate.
  392  The occupancy of an accommodation of a timeshare resort pursuant
  393  to a timeshare plan, a multisite timeshare plan, or an exchange
  394  transaction in an exchange program, as defined in s. 721.05, by
  395  the owner of a timeshare interest or such owner’s guest, which
  396  guest is not paying monetary consideration to the owner or to a
  397  third party for the benefit of the owner, is not a privilege
  398  subject to taxation under this section. A membership or
  399  transaction fee paid by a timeshare owner that does not provide
  400  the timeshare owner with the right to occupy any specific
  401  timeshare unit but merely provides the timeshare owner with the
  402  opportunity to exchange a timeshare interest through an exchange
  403  program is a service charge and not subject to taxation under
  404  this section.
  405         3.b. Consideration paid for the purchase of a timeshare
  406  license in a timeshare plan, as defined in s. 721.05, is rent
  407  subject to taxation under this section.
  408         4. As used in this section, the terms “consideration,”
  409  “rental,” and “rents” mean the amount received by a person
  410  operating transient accommodations or the owner of such
  411  accommodations for the use of any living quarters or sleeping or
  412  housekeeping accommodations in, from, or a part of, or in
  413  connection with, any hotel, apartment house, roominghouse,
  414  timeshare resort, tourist or trailer camp, mobile home park,
  415  recreational vehicle park, or condominium. The term “person
  416  operating transient accommodations” means a person conducting
  417  the daily affairs of the physical facilities furnishing
  418  transient accommodations who is responsible for providing any of
  419  the services commonly associated with operating the facilities
  420  furnishing transient accommodations, including providing
  421  physical access to such facilities, regardless of whether such
  422  commonly associated services are provided by unrelated persons.
  423  The terms “consideration,” “rental,” and “rents” do not include
  424  payments from a lessee, tenant, or customer for facilitating the
  425  booking of reservations for or on behalf of the lessee, tenant,
  426  or customer at a hotel, apartment house, roominghouse, timeshare
  427  resort, tourist or trailer camp, mobile home park, recreational
  428  vehicle park, or condominium in this state; however, if the
  429  payment for facilitating the booking of the reservations is by a
  430  related party, the “consideration,” “rental,” or “rents” shall
  431  at all times be equal to or more than the “consideration,”
  432  “rental,” or “rents” available to an “unrelated person” for the
  433  equivalent accommodations. The term “unrelated person” means
  434  persons who are not related to the person operating transient
  435  accommodations or to the owner of such accommodations within the
  436  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
  437  Revenue Code of 1986, as amended.
  438         (b) The tax shall be charged by the person receiving the
  439  consideration for the lease or rental, and the tax shall be
  440  collected from the lessee, tenant, or customer, or the person
  441  facilitating the booking of the reservation at the time of
  442  payment of the consideration for such lease or rental. A person
  443  operating transient accommodations or the owner of such
  444  accommodations shall separately state the tax from the rental
  445  charged on the receipt, invoice, or other documentation issued
  446  with respect to charges for transient accommodations. Persons
  447  facilitating the booking of reservations who are unrelated to
  448  the person operating the transient accommodations in which the
  449  reservation is booked shall separately state, prior to occupancy
  450  of the room, the estimated amounts to be charged as taxes by the
  451  person operating the transient accommodation or the owner of
  452  such accommodation on the final receipt, invoice, or other
  453  documentation provided to the customer by the person
  454  facilitating the booking of the reservation. Any amounts
  455  specifically collected as a tax are county funds and must be
  456  remitted as tax.
  457         Section 5. Subsection (1) of section 213.30, Florida
  458  Statutes, is amended to read:
  459         213.30 Compensation for information relating to a violation
  460  of the tax laws.—
  461         (1) The executive director of the department, pursuant to
  462  rules adopted by the department, is authorized to compensate:
  463         (a) A county government providing information to the
  464  department leading to:
  465         1. The punishment of, or collection of taxes, penalties, or
  466  interest from, any person with respect to the tax imposed by s.
  467  212.03. The amount of any payment made under this subparagraph
  468  may not exceed 10 percent of any tax, penalties, or interest
  469  collected as a result of such information.
  470         2. The identification and registration of a taxpayer who is
  471  not in compliance with the registration requirements of s.
  472  212.03. The amount of the payment made to any person who
  473  provides information to the department which results in the
  474  registration of a noncompliant taxpayer shall be $100. The
  475  reward authorized in this subparagraph shall be paid only if the
  476  noncompliant taxpayer:
  477         a. Is engaged in a bona fide taxable activity.
  478         b. Is found by the department to have an unpaid tax
  479  liability.
  480         (b) Persons providing information to the department leading
  481  to:
  482         1.(a) The punishment of, or collection of taxes, penalties,
  483  or interest from, any person with respect to the taxes
  484  enumerated in s. 213.05. The amount of any payment made under
  485  this subparagraph paragraph may not exceed 10 percent of any
  486  tax, penalties, or interest collected as a result of such
  487  information.
  488         2.(b) The identification and registration of a taxpayer who
  489  is not in compliance with the registration requirements of any
  490  tax statute that is listed in s. 213.05. The amount of the
  491  payment made to any person who provides information to the
  492  department which results in the registration of a noncompliant
  493  taxpayer shall be $100. The reward authorized in this
  494  subparagraph paragraph shall be paid only if the noncompliant
  495  taxpayer:
  496         a.1. Conducts business from a permanent, fixed location.;
  497         b.2. Is engaged in a bona fide taxable activity.; and
  498         c.3. Is found by the department to have an unpaid tax
  499  liability.
  500         Section 6. Sections 1 and 3 of chapter 67-930, Laws of
  501  Florida, as amended, are amended to read:
  502         Section 1. All cities and towns, in counties of the state
  503  having a population of not less than three hundred thirty
  504  thousand (330,000) and not more than three hundred forty
  505  thousand (340,000) and in counties having a population of more
  506  than nine hundred thousand (900,000), according to the latest
  507  official decennial census, whose charter specifically provides
  508  now or whose charter is so amended prior to January 1, 1968, for
  509  the levy of the exact tax as herein set forth, are hereby given
  510  the right, power and authority by ordinance or impose, levy and
  511  collect a tax within their corporate limits, to be known as a
  512  municipal resort tax, upon the rent of every occupancy of a room
  513  or rooms in any hotel, motel, apartment house, rooming house,
  514  tourist or trailer camp, as the same are defined in part I,
  515  chapter 212, Florida Statutes, and upon the retail sale price of
  516  all items of food or beverages sold at retail, and of alcoholic
  517  beverages sold at retail for consumption on the premises, at any
  518  place of business required by law to be licensed by the state
  519  hotel and restaurant commission or by the state beverage
  520  department; provided, however, this tax shall not apply to those
  521  sales the amount of which is less than fifty cents (50¢) nor to
  522  sales of food or beverages delivered to a person’s home under a
  523  contract providing for deliveries on a regular schedule when the
  524  price of each meal is less than $10 ten dollars. As used in this
  525  section, the term “rent” means the amount received by a person
  526  operating transient accommodations or the owner of such
  527  accommodations for the use of any living quarters or sleeping or
  528  housekeeping accommodations in, from, or a part of, or in
  529  connection with, any hotel, apartment hotel, motel, resort
  530  motel, apartment, roominghouse, timeshare resort, tourist or
  531  trailer camp, mobile home park, recreational vehicle park, or
  532  condominium. The term “person operating transient
  533  accommodations” means a person conducting the daily affairs of
  534  the physical facilities furnishing transient accommodations who
  535  is responsible for providing any of the services commonly
  536  associated with operating the facilities furnishing transient
  537  accommodations, including providing physical access to such
  538  facilities, regardless of whether such commonly associated
  539  services are provided by unrelated persons. The term “rent” does
  540  not include a payment from a lessee, tenant, or customer for
  541  facilitating the booking of reservations for or on behalf of the
  542  lessee, tenant, customer, or licensee for facilitating the
  543  booking of a reservation for or on behalf of the lessee, tenant,
  544  customer, or licensee at a hotel, apartment house, roominghouse,
  545  timeshare resort, tourist or trailer camp, mobile home park,
  546  recreational vehicle park, or condominium in this state;
  547  however, if the payment for facilitating the booking of the
  548  reservations is by a related party, the “consideration,”
  549  “rental,” or “rents” shall at all times be equal to or more than
  550  the “consideration,” “rental,” or “rents” available to an
  551  “unrelated person” for the equivalent accommodations. The term
  552  “unrelated persons” means