Florida Senate - 2011                          SENATOR AMENDMENT
       Bill No. CS for SB 376
       
       
       
       
       
       
                                Barcode 697920                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       Senator Latvala moved the following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 97 - 492
    4  and insert:
    5  Revenue Code of 1986, as amended. The terms “consideration,”
    6  “rental,” and “rents” include payments received by unrelated
    7  persons from the lessee, tenant, or customer for facilitating
    8  the booking of reservations for or on behalf of the lessees,
    9  tenants, or customers at hotels, apartment houses,
   10  roominghouses, timeshare resorts, tourist or trailer camps,
   11  mobile home parks, recreational vehicle parks, or condominiums
   12  in this state. The term “unrelated persons” means persons who
   13  are not related to the person operating transient accommodations
   14  or to the owner of such accommodations within the meaning of s.
   15  1504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
   16  1986, as amended.
   17         (f) The tourist development tax shall be charged by the
   18  person receiving the consideration for the lease or rental, and
   19  it shall be collected from the lessee, tenant, or customer at
   20  the time of payment of the consideration for such lease or
   21  rental. A person operating transient accommodations or the owner
   22  of such accommodations shall separately state the tax from the
   23  consideration charged on the receipt, invoice, or other
   24  documentation issued with respect to charges for transient
   25  accommodations. Persons who facilitate the booking of
   26  reservations who are unrelated persons with respect to a person
   27  who operates transient accommodations with respect to which the
   28  reservation is booked are not required to separately state
   29  amounts charged on the receipt, invoice, or other documentation
   30  except that such persons shall disclose all amounts charged or
   31  expected to be charged as taxes on the final receipt, invoice,
   32  or other documentation provided to the customer issued by the
   33  person facilitating the booking of the reservation. Any amounts
   34  specifically collected as tax are county funds and shall be
   35  remitted as tax.
   36         Section 2. Section 125.0108, Florida Statutes, is amended
   37  to read:
   38         125.0108 Areas of critical state concern; tourist impact
   39  tax.—
   40         (1)(a) Subject to the provisions of this section, any
   41  county creating a land authority pursuant to s. 380.0663(1) is
   42  authorized to levy by ordinance, in the area or areas within
   43  said county designated as an area of critical state concern
   44  pursuant to chapter 380, a tourist impact tax on the taxable
   45  privileges described in paragraph (2)(a) (b); however, if the
   46  area or areas of critical state concern are greater than 50
   47  percent of the land area of the county, the tax may be levied
   48  throughout the entire county. Such tax shall not be effective
   49  unless and until land development regulations and a local
   50  comprehensive plan that meet the requirements of chapter 380
   51  have become effective and such tax is approved by referendum as
   52  provided for in subsection (6) (5).
   53         (b) As used in this section, the terms “consideration,”
   54  “rental,” and “rents” mean the amount received by a person
   55  operating transient accommodations or the owner of such
   56  accommodations for the use of any living quarters or sleeping or
   57  housekeeping accommodations in, from, or a part of, or in
   58  connection with, any hotel, apartment house, roominghouse,
   59  timeshare resort, tourist or trailer camp, mobile home park,
   60  recreational vehicle park, or condominium. The term “person
   61  operating transient accommodations” means a person conducting
   62  the daily affairs of the physical facilities furnishing
   63  transient accommodations who is responsible for providing any of
   64  the services commonly associated with operating the facilities
   65  furnishing transient accommodations, including providing
   66  physical access to such facilities, regardless of whether such
   67  commonly associated services are provided by unrelated persons.
   68  The terms “consideration,” “rental,” and “rents” include
   69  payments received by unrelated persons from the lessee, tenant,
   70  or customer for facilitating the booking of reservations for or
   71  on behalf of the lessees, tenants, or customers at hotels,
   72  apartment houses, roominghouses, timeshare resorts, tourist or
   73  trailer camps, mobile home parks, recreational vehicle parks, or
   74  condominiums in this state. The term “unrelated persons” means
   75  persons who are not related to the person operating transient
   76  accommodations or to the owner of such accommodations within the
   77  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
   78  Revenue Code of 1986, as amended.
   79         (2)(a)(b)1. It is declared to be the intent of the
   80  Legislature that every person who rents, leases, or lets for
   81  consideration any living quarters or accommodations in any
   82  hotel, apartment hotel, motel, resort motel, apartment,
   83  apartment motel, roominghouse, mobile home park, recreational
   84  vehicle park, condominium, or timeshare resort for a term of 6
   85  months or less, unless such establishment is exempt from the tax
   86  imposed by s. 212.03, is exercising a taxable privilege on the
   87  proceeds therefrom under this section.
   88         (b)1.2.a. Tax shall be due on the consideration paid for
   89  occupancy in the county pursuant to a regulated short-term
   90  product, as defined in s. 721.05, or occupancy in the county
   91  pursuant to a product that would be deemed a regulated short
   92  term product if the agreement to purchase the short-term right
   93  were executed in this state. Such tax shall be collected on the
   94  last day of occupancy within the county unless such
   95  consideration is applied to the purchase of a timeshare estate.
   96  The occupancy of an accommodation of a timeshare resort pursuant
   97  to a timeshare plan, a multisite timeshare plan, or an exchange
   98  transaction in an exchange program, as defined in s. 721.05, by
   99  the owner of a timeshare interest or such owner’s guest, which
  100  guest is not paying monetary consideration to the owner or to a
  101  third party for the benefit of the owner, is not a privilege
  102  subject to taxation under this section. A membership or
  103  transaction fee paid by a timeshare owner that does not provide
  104  the timeshare owner with the right to occupy any specific
  105  timeshare unit but merely provides the timeshare owner with the
  106  opportunity to exchange a timeshare interest through an exchange
  107  program is a service charge and not subject to taxation under
  108  this section.
  109         2.b. Consideration paid for the purchase of a timeshare
  110  license in a timeshare plan, as defined in s. 721.05, is rent
  111  subject to taxation under this section.
  112         (c) The governing board of the county may, by passage of a
  113  resolution by four-fifths vote, repeal such tax.
  114         (d) The tourist impact tax shall be levied at the rate of 1
  115  percent of each dollar and major fraction thereof of the total
  116  consideration charged for such taxable privilege. When receipt
  117  of consideration is by way of property other than money, the tax
  118  shall be levied and imposed on the fair market value of such
  119  nonmonetary consideration.
  120         (e) The tourist impact tax shall be in addition to any
  121  other tax imposed pursuant to chapter 212 and in addition to all
  122  other taxes and fees and the consideration for the taxable
  123  privilege.
  124         (f) The tourist impact tax shall be charged by the person
  125  receiving the consideration for the taxable privilege, and it
  126  shall be collected from the lessee, tenant, or customer at the
  127  time of payment of the consideration for such taxable privilege.
  128  A person operating transient accommodations or the owner of such
  129  accommodations shall separately state the tax from the rental
  130  charged on the receipt, invoice, or other documentation issued
  131  with respect to charges for transient accommodations. Persons
  132  who facilitate the booking of reservations who are unrelated
  133  persons with respect to a person who operates transient
  134  accommodations with respect to which the reservation is booked
  135  are not required to separately state amounts charged on the
  136  receipt, invoice, or other documentation except that such
  137  persons shall disclose all amounts charged or expected to be
  138  charged as taxes on the final receipt, invoice, or other
  139  documentation provided to the customer issued by the person
  140  facilitating the booking of the reservation. Any amounts
  141  specifically collected as tax are county funds and shall be
  142  remitted as tax.
  143         (g) A county that has levied the tourist impact tax
  144  authorized by this section in an area or areas designated as an
  145  area of critical state concern for at least 20 consecutive years
  146  prior to removal of the designation may continue to levy the
  147  tourist impact tax in accordance with this section for 20 years
  148  following removal of the designation. After expiration of the
  149  20-year period, a county may continue to levy the tourist impact
  150  tax authorized by this section if the county adopts an ordinance
  151  reauthorizing levy of the tax and the continued levy of the tax
  152  is approved by referendum as provided for in subsection (6) (5).
  153         (3)(2)(a) The person receiving the consideration for such
  154  taxable privilege and the person doing business within such area
  155  or areas of critical state concern or within the entire county,
  156  as applicable, shall receive, account for, and remit the tourist
  157  impact tax to the Department of Revenue at the time and in the
  158  manner provided for persons who collect and remit taxes under
  159  chapter 212. The same duties and privileges imposed by chapter
  160  212 upon dealers in tangible property, respecting the collection
  161  and remission of tax; the making of returns; the keeping of
  162  books, records, and accounts; and compliance with the rules of
  163  the Department of Revenue in the administration of that chapter
  164  shall apply to and be binding upon all persons who are subject
  165  to the provisions of this section. However, the Department of
  166  Revenue may authorize a quarterly return and payment when the
  167  tax remitted by the dealer for the preceding quarter did not
  168  exceed $25.
  169         (b) The Department of Revenue shall keep records showing
  170  the amount of taxes collected, which records shall also include
  171  records disclosing the amount of taxes collected for and from
  172  each county in which the tax imposed and authorized by this
  173  section is applicable. These records shall be open for
  174  inspection during the regular office hours of the Department of
  175  Revenue, subject to the provisions of s. 213.053.
  176         (c) Collections received by the Department of Revenue from
  177  the tax, less costs of administration of this section, shall be
  178  paid and returned monthly to the county and the land authority
  179  in accordance with the provisions of subsection (4) (3).
  180         (d) The Department of Revenue is authorized to employ
  181  persons and incur other expenses for which funds are
  182  appropriated by the Legislature.
  183         (e) The Department of Revenue is empowered to promulgate
  184  such rules and prescribe and publish such forms as may be
  185  necessary to effectuate the purposes of this section. The
  186  department is authorized to establish audit procedures and to
  187  assess for delinquent taxes.
  188         (f) The estimated tax provisions contained in s. 212.11 do
  189  not apply to the administration of any tax levied under this
  190  section.
  191         (4)(3) All tax revenues received pursuant to this section,
  192  less administrative costs, shall be distributed as follows:
  193         (a) Fifty percent shall be transferred to the land
  194  authority to be used to purchase property in the area of
  195  critical state concern for which the revenue is generated. An
  196  amount not to exceed 5 percent may be used for administration
  197  and other costs incident to such purchases.
  198         (b) Fifty percent shall be distributed to the governing
  199  body of the county where the revenue was generated. Such
  200  proceeds shall be used to offset the loss of ad valorem taxes
  201  due to acquisitions provided for by this act.
  202         (5)(4)(a) Any person who is taxable hereunder who fails or
  203  refuses to charge and collect from the person paying for the
  204  taxable privilege the taxes herein provided, either by himself
  205  or herself or through agents or employees, is, in addition to
  206  being personally liable for the payment of the tax, guilty of a
  207  misdemeanor of the second degree, punishable as provided in s.
  208  775.082 or s. 775.083.
  209         (b) No person shall advertise or hold out to the public in
  210  any manner, directly or indirectly, that he or she will absorb
  211  all or any part of the tax; that he or she will relieve the
  212  person paying for the taxable privilege of the payment of all or
  213  any part of the tax; or that the tax will not be added to the
  214  consideration for the taxable privilege or that, when added, the
  215  tax or any part thereof will be refunded or refused, either
  216  directly or indirectly, by any method whatsoever. Any person who
  217  willfully violates any provision of this paragraph is guilty of
  218  a misdemeanor of the second degree, punishable as provided in s.
  219  775.082 or s. 775.083.
  220         (c) The tax authorized to be levied by this section shall
  221  constitute a lien on the property of the business, lessee,
  222  customer, or tenant in the same manner as, and shall be
  223  collectible as are, liens authorized and imposed in ss. 713.67,
  224  713.68, and 713.69.
  225         (6)(5) The tourist impact tax authorized by this section
  226  shall take effect only upon express approval by a majority vote
  227  of those qualified electors in the area or areas of critical
  228  state concern in the county seeking to levy such tax, voting in
  229  a referendum to be held by the governing board of such county in
  230  conjunction with a general or special election, in accordance
  231  with the provisions of law relating to elections currently in
  232  force. However, if the area or areas of critical state concern
  233  are greater than 50 percent of the land area of the county and
  234  the tax is to be imposed throughout the entire county, the tax
  235  shall take effect only upon express approval of a majority of
  236  the qualified electors of the county voting in such a
  237  referendum.
  238         (7)(6) The effective date of the levy and imposition of the
  239  tourist impact tax authorized under this section shall be the
  240  first day of the second month following approval of the
  241  ordinance by referendum or the first day of any subsequent month
  242  as may be specified in the ordinance. A certified copy of the
  243  ordinance shall include the time period and the effective date
  244  of the tax levy and shall be furnished by the county to the
  245  Department of Revenue within 10 days after passing an ordinance
  246  levying such tax and again within 10 days after approval by
  247  referendum of such tax. If applicable, the county levying the
  248  tax shall provide the Department of Revenue with a list of the
  249  businesses in the area of critical state concern where the
  250  tourist impact tax is levied by zip code or other means of
  251  identification. Notwithstanding the provisions of s. 213.053,
  252  the Department of Revenue shall assist the county in compiling
  253  such list of businesses. The tourist impact tax, if not repealed
  254  sooner pursuant to paragraph (1)(c), shall be repealed 10 years
  255  after the date the area of critical state concern designation is
  256  removed.
  257         Section 3. Paragraph (b) of subsection (1) and subsection
  258  (2) of section 212.03, Florida Statutes, are amended to read:
  259         212.03 Transient rentals tax; rate, procedure, enforcement,
  260  exemptions.—
  261         (1)
  262         (b)1. Tax shall be due on the consideration paid for
  263  occupancy in the county pursuant to a regulated short-term
  264  product, as defined in s. 721.05, or occupancy in the county
  265  pursuant to a product that would be deemed a regulated short
  266  term product if the agreement to purchase the short-term right
  267  was executed in this state. Such tax shall be collected on the
  268  last day of occupancy within the county unless such
  269  consideration is applied to the purchase of a timeshare estate.
  270  The occupancy of an accommodation of a timeshare resort pursuant
  271  to a timeshare plan, a multisite timeshare plan, or an exchange
  272  transaction in an exchange program, as defined in s. 721.05, by
  273  the owner of a timeshare interest or such owner’s guest, which
  274  guest is not paying monetary consideration to the owner or to a
  275  third party for the benefit of the owner, is not a privilege
  276  subject to taxation under this section. A membership or
  277  transaction fee paid by a timeshare owner that does not provide
  278  the timeshare owner with the right to occupy any specific
  279  timeshare unit but merely provides the timeshare owner with the
  280  opportunity to exchange a timeshare interest through an exchange
  281  program is a service charge and not subject to taxation under
  282  this section.
  283         2. Consideration paid for the purchase of a timeshare
  284  license in a timeshare plan, as defined in s. 721.05, is rent
  285  subject to taxation under this section.
  286         3. As used in this section, the terms “rent,” “rental,”
  287  “rentals,” and “rental payments” mean the amount received by a
  288  person operating transient accommodations or the owner of such
  289  accommodations for the use of any living quarters or sleeping or
  290  housekeeping accommodations in, from, or a part of, or in
  291  connection with, any hotel, apartment house, roominghouse,
  292  mobile home park, recreational vehicle park, condominium,
  293  timeshare resort, or tourist or trailer camp. The term “person
  294  operating transient accommodations” means a person conducting
  295  the daily affairs of the physical facilities furnishing
  296  transient accommodations who is responsible for providing any of
  297  the services commonly associated with operating the facilities
  298  furnishing transient accommodations, including providing
  299  physical access to such facilities, regardless of whether such
  300  commonly associated services are provided by unrelated persons.
  301  The terms “rent,” “rental,” “rentals,” and “rental payments”
  302  include payments received by unrelated persons from the lessee,
  303  tenant, customer, or licensee for facilitating the booking of
  304  reservations for or on behalf of the lessees, tenants,
  305  customers, or licensees at hotels, apartment houses,
  306  roominghouses, mobile home parks, recreational vehicle parks,
  307  condominiums, timeshare resorts, or tourist or trailer camps in
  308  this state. The term “unrelated persons” means persons who are
  309  not related to the person operating transient accommodations or
  310  to the owner of such accommodations within the meaning of s.
  311  1504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
  312  1986, as amended.
  313         (2) The tax provided for in this section herein shall be in
  314  addition to the total amount of the rental, shall be charged by
  315  any the lessor or person operating transient accommodations or
  316  the owner of such accommodations subject to the tax imposed
  317  under this chapter receiving the rent in and by such said rental
  318  arrangement to the lessee or person paying the rental, and shall
  319  be due and payable at the time of the receipt of such rental
  320  payment by the lessor or person operating the transient
  321  accommodations or the owner of such accommodations, as defined
  322  in this chapter, who receives said rental or payment. The owner,
  323  lessor, or person operating the transient accommodations or the
  324  owner of such accommodations receiving the rent shall remit the
  325  tax to the department the tax on the amount of the rent received
  326  by the person operating the transient accommodations or the
  327  owner of such accommodations at the times and in the manner
  328  hereinafter provided for dealers to remit taxes under this
  329  chapter. The same duties imposed by this chapter upon dealers in
  330  tangible personal property respecting the collection and
  331  remission of the tax; the making of returns; the keeping of
  332  books, records, and accounts; and the compliance with the rules
  333  and regulations of the department in the administration of this
  334  chapter shall apply to and be binding upon all persons who
  335  manage or operate hotels, apartment houses, roominghouses,
  336  tourist and trailer camps, and the rental of condominium units,
  337  and to all persons who collect or receive such rents on behalf
  338  of such owner or lessor taxable under this chapter. A person
  339  operating transient accommodations or the owner of such
  340  accommodations shall separately state the tax from the rental
  341  charged on the receipt, invoice, or other documentation issued
  342  with respect to charges for transient accommodations. Persons
  343  facilitating the booking of reservations who are unrelated to
  344  the person operating the transient accommodations in which the
  345  reservation is booked are not required to separately state
  346  amounts charged on the receipt, invoice, or other documentation
  347  except that such persons shall disclose all amounts charged or
  348  expected to be charged as taxes on the final receipt, invoice,
  349  or other documentation provided to the customer issued by the
  350  person facilitating the booking of the reservation. Any amounts
  351  specifically collected as a tax are state funds and must be
  352  remitted as tax.
  353         Section 4. Paragraphs (a) and (b) of subsection (3) of
  354  section 212.0305, Florida Statutes, are amended to read:
  355         212.0305 Convention development taxes; intent;
  356  administration; authorization; use of proceeds.—
  357         (3) APPLICATION; ADMINISTRATION; PENALTIES.—
  358         (a)1. The convention development tax on transient rentals
  359  imposed by the governing body of any county authorized to so
  360  levy shall apply to the amount of any payment made by any person
  361  to rent, lease, or use for a period of 6 months or less any
  362  living quarters or accommodations in a hotel, apartment hotel,
  363  motel, resort motel, apartment, apartment motel, roominghouse,
  364  tourist or trailer camp, mobile home park, recreational vehicle
  365  park, condominium, or timeshare resort. When receipt of
  366  consideration is by way of property other than money, the tax
  367  shall be levied and imposed on the fair market value of such
  368  nonmonetary consideration. Any payment made by a person to rent,
  369  lease, or use any living quarters or accommodations which are
  370  exempt from the tax imposed under s. 212.03 shall likewise be
  371  exempt from any tax imposed under this section.
  372         2.a. Tax shall be due on the consideration paid for
  373  occupancy in the county pursuant to a regulated short-term
  374  product, as defined in s. 721.05, or occupancy in the county
  375  pursuant to a product that would be deemed a regulated short
  376  term product if the agreement to purchase the short-term right
  377  was executed in this state. Such tax shall be collected on the
  378  last day of occupancy within the county unless such
  379  consideration is applied to the purchase of a timeshare estate.
  380  The occupancy of an accommodation of a timeshare resort pursuant
  381  to a timeshare plan, a multisite timeshare plan, or an exchange
  382  transaction in an exchange program, as defined in s. 721.05, by
  383  the owner of a timeshare interest or such owner’s guest, which
  384  guest is not paying monetary consideration to the owner or to a
  385  third party for the benefit of the owner, is not a privilege
  386  subject to taxation under this section. A membership or
  387  transaction fee paid by a timeshare owner that does not provide
  388  the timeshare owner with the right to occupy any specific
  389  timeshare unit but merely provides the timeshare owner with the
  390  opportunity to exchange a timeshare interest through an exchange
  391  program is a service charge and not subject to taxation under
  392  this section.
  393         3.b. Consideration paid for the purchase of a timeshare
  394  license in a timeshare plan, as defined in s. 721.05, is rent
  395  subject to taxation under this section.
  396         4. As used in this section, the terms “consideration,”
  397  “rental,” and “rents” mean the amount received by a person
  398  operating transient accommodations or the owner of such
  399  accommodations for the use of any living quarters or sleeping or
  400  housekeeping accommodations in, from, or a part of, or in
  401  connection with, any hotel, apartment house, roominghouse,
  402  timeshare resort, tourist or trailer camp, mobile home park,
  403  recreational vehicle park, or condominium. The term “person
  404  operating transient accommodations” means a person conducting
  405  the daily affairs of the physical facilities furnishing
  406  transient accommodations who is responsible for providing any of
  407  the services commonly associated with operating the facilities
  408  furnishing transient accommodations, including providing
  409  physical access to such facilities, regardless of whether such
  410  commonly associated services are provided by unrelated persons.
  411  The terms “consideration,” “rental,” and “rents” include