Florida Senate - 2011                          SENATOR AMENDMENT
       Bill No. CS for CS for HB 493
       
       
       
       
       
       
                                Barcode 645818                          
       
                              LEGISLATIVE ACTION                        
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       Senator Sachs moved the following:
       
    1         Senate Amendment to Amendment (683960) (with title
    2  amendment)
    3  
    4         Between lines 4 and 5
    5  insert:
    6         Section 1. Section 125.0108, Florida Statutes, is amended
    7  to read:
    8         125.0108 Areas of critical state concern; tourist impact
    9  tax.—
   10         (1)(a) Subject to the provisions of this section, any
   11  county creating a land authority pursuant to s. 380.0663(1) is
   12  authorized to levy by ordinance, in the area or areas within
   13  said county designated as an area of critical state concern
   14  pursuant to chapter 380, a tourist impact tax on the taxable
   15  privileges described in paragraph (2)(a) (b); however, if the
   16  area or areas of critical state concern are greater than 50
   17  percent of the land area of the county, the tax may be levied
   18  throughout the entire county. Such tax shall not be effective
   19  unless and until land development regulations and a local
   20  comprehensive plan that meet the requirements of chapter 380
   21  have become effective and such tax is approved by referendum as
   22  provided for in subsection (6) (5).
   23         (b) As used in this section, the terms “consideration,”
   24  “rental,” and “rents” mean the amount received by a person
   25  operating transient accommodations or the owner of such
   26  accommodations for the use of any living quarters or sleeping or
   27  housekeeping accommodations in, from, or a part of, or in
   28  connection with, any hotel, apartment house, roominghouse,
   29  timeshare resort, tourist or trailer camp, mobile home park,
   30  recreational vehicle park, or condominium. The term “person
   31  operating transient accommodations” means a person conducting
   32  the daily affairs of the physical facilities furnishing
   33  transient accommodations who is responsible for providing any of
   34  the services commonly associated with operating the facilities
   35  furnishing transient accommodations, including providing
   36  physical access to such facilities, regardless of whether such
   37  commonly associated services are provided by unrelated persons.
   38  The terms “consideration,” “rental,” and “rents” do not include
   39  payments received by unrelated persons from the lessee, tenant,
   40  or customer for facilitating the booking of reservations for or
   41  on behalf of the lessees, tenants, or customers at hotels,
   42  apartment houses, roominghouses, timeshare resorts, tourist or
   43  trailer camps, mobile home parks, recreational vehicle parks, or
   44  condominiums in this state. The term “unrelated persons” means
   45  persons who are not related to the person operating transient
   46  accommodations or to the owner of such accommodations within the
   47  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
   48  Revenue Code of 1986, as amended.
   49         (2)(a)(b)1. It is declared to be the intent of the
   50  Legislature that every person who rents, leases, or lets for
   51  consideration any living quarters or accommodations in any
   52  hotel, apartment hotel, motel, resort motel, apartment,
   53  apartment motel, roominghouse, mobile home park, recreational
   54  vehicle park, condominium, or timeshare resort for a term of 6
   55  months or less, unless such establishment is exempt from the tax
   56  imposed by s. 212.03, is exercising a taxable privilege on the
   57  proceeds therefrom under this section.
   58         (b)1.2.a. Tax shall be due on the consideration paid for
   59  occupancy in the county pursuant to a regulated short-term
   60  product, as defined in s. 721.05, or occupancy in the county
   61  pursuant to a product that would be deemed a regulated short
   62  term product if the agreement to purchase the short-term right
   63  were executed in this state. Such tax shall be collected on the
   64  last day of occupancy within the county unless such
   65  consideration is applied to the purchase of a timeshare estate.
   66  The occupancy of an accommodation of a timeshare resort pursuant
   67  to a timeshare plan, a multisite timeshare plan, or an exchange
   68  transaction in an exchange program, as defined in s. 721.05, by
   69  the owner of a timeshare interest or such owner’s guest, which
   70  guest is not paying monetary consideration to the owner or to a
   71  third party for the benefit of the owner, is not a privilege
   72  subject to taxation under this section. A membership or
   73  transaction fee paid by a timeshare owner that does not provide
   74  the timeshare owner with the right to occupy any specific
   75  timeshare unit but merely provides the timeshare owner with the
   76  opportunity to exchange a timeshare interest through an exchange
   77  program is a service charge and not subject to taxation under
   78  this section.
   79         2.b. Consideration paid for the purchase of a timeshare
   80  license in a timeshare plan, as defined in s. 721.05, is rent
   81  subject to taxation under this section.
   82         (c) The governing board of the county may, by passage of a
   83  resolution by four-fifths vote, repeal such tax.
   84         (d) The tourist impact tax shall be levied at the rate of 1
   85  percent of each dollar and major fraction thereof of the total
   86  consideration charged for such taxable privilege. When receipt
   87  of consideration is by way of property other than money, the tax
   88  shall be levied and imposed on the fair market value of such
   89  nonmonetary consideration.
   90         (e) The tourist impact tax shall be in addition to any
   91  other tax imposed pursuant to chapter 212 and in addition to all
   92  other taxes and fees and the consideration for the taxable
   93  privilege.
   94         (f) The tourist impact tax shall be charged by the person
   95  receiving the consideration for the taxable privilege, and it
   96  shall be collected from the lessee, tenant, or customer at the
   97  time of payment of the consideration for such taxable privilege.
   98  A person operating transient accommodations or the owner of such
   99  accommodations shall separately state the tax from the rental
  100  charged on the receipt, invoice, or other documentation issued
  101  with respect to charges for transient accommodations. Persons
  102  who facilitate the booking of reservations who are unrelated
  103  persons with respect to a person who operates transient
  104  accommodations with respect to which the reservation is booked
  105  are not required to separately state amounts charged on the
  106  receipt, invoice, or other documentation except that such
  107  persons shall disclose all amounts charged or expected to be
  108  charged as taxes on the final receipt, invoice, or other
  109  documentation provided to the customer issued by the person
  110  facilitating the booking of the reservation. Any amounts
  111  specifically collected as tax are county funds and shall be
  112  remitted as tax.
  113         (g) A county that has levied the tourist impact tax
  114  authorized by this section in an area or areas designated as an
  115  area of critical state concern for at least 20 consecutive years
  116  prior to removal of the designation may continue to levy the
  117  tourist impact tax in accordance with this section for 20 years
  118  following removal of the designation. After expiration of the
  119  20-year period, a county may continue to levy the tourist impact
  120  tax authorized by this section if the county adopts an ordinance
  121  reauthorizing levy of the tax and the continued levy of the tax
  122  is approved by referendum as provided for in subsection (6) (5).
  123         (3)(2)(a) The person receiving the consideration for such
  124  taxable privilege and the person doing business within such area
  125  or areas of critical state concern or within the entire county,
  126  as applicable, shall receive, account for, and remit the tourist
  127  impact tax to the Department of Revenue at the time and in the
  128  manner provided for persons who collect and remit taxes under
  129  chapter 212. The same duties and privileges imposed by chapter
  130  212 upon dealers in tangible property, respecting the collection
  131  and remission of tax; the making of returns; the keeping of
  132  books, records, and accounts; and compliance with the rules of
  133  the Department of Revenue in the administration of that chapter
  134  shall apply to and be binding upon all persons who are subject
  135  to the provisions of this section. However, the Department of
  136  Revenue may authorize a quarterly return and payment when the
  137  tax remitted by the dealer for the preceding quarter did not
  138  exceed $25.
  139         (b) The Department of Revenue shall keep records showing
  140  the amount of taxes collected, which records shall also include
  141  records disclosing the amount of taxes collected for and from
  142  each county in which the tax imposed and authorized by this
  143  section is applicable. These records shall be open for
  144  inspection during the regular office hours of the Department of
  145  Revenue, subject to the provisions of s. 213.053.
  146         (c) Collections received by the Department of Revenue from
  147  the tax, less costs of administration of this section, shall be
  148  paid and returned monthly to the county and the land authority
  149  in accordance with the provisions of subsection (4) (3).
  150         (d) The Department of Revenue is authorized to employ
  151  persons and incur other expenses for which funds are
  152  appropriated by the Legislature.
  153         (e) The Department of Revenue is empowered to promulgate
  154  such rules and prescribe and publish such forms as may be
  155  necessary to effectuate the purposes of this section. The
  156  department is authorized to establish audit procedures and to
  157  assess for delinquent taxes.
  158         (f) The estimated tax provisions contained in s. 212.11 do
  159  not apply to the administration of any tax levied under this
  160  section.
  161         (4)(3) All tax revenues received pursuant to this section,
  162  less administrative costs, shall be distributed as follows:
  163         (a) Fifty percent shall be transferred to the land
  164  authority to be used to purchase property in the area of
  165  critical state concern for which the revenue is generated. An
  166  amount not to exceed 5 percent may be used for administration
  167  and other costs incident to such purchases.
  168         (b) Fifty percent shall be distributed to the governing
  169  body of the county where the revenue was generated. Such
  170  proceeds shall be used to offset the loss of ad valorem taxes
  171  due to acquisitions provided for by this act.
  172         (5)(4)(a) Any person who is taxable hereunder who fails or
  173  refuses to charge and collect from the person paying for the
  174  taxable privilege the taxes herein provided, either by himself
  175  or herself or through agents or employees, is, in addition to
  176  being personally liable for the payment of the tax, guilty of a
  177  misdemeanor of the second degree, punishable as provided in s.
  178  775.082 or s. 775.083.
  179         (b) No person shall advertise or hold out to the public in
  180  any manner, directly or indirectly, that he or she will absorb
  181  all or any part of the tax; that he or she will relieve the
  182  person paying for the taxable privilege of the payment of all or
  183  any part of the tax; or that the tax will not be added to the
  184  consideration for the taxable privilege or that, when added, the
  185  tax or any part thereof will be refunded or refused, either
  186  directly or indirectly, by any method whatsoever. Any person who
  187  willfully violates any provision of this paragraph is guilty of
  188  a misdemeanor of the second degree, punishable as provided in s.
  189  775.082 or s. 775.083.
  190         (c) The tax authorized to be levied by this section shall
  191  constitute a lien on the property of the business, lessee,
  192  customer, or tenant in the same manner as, and shall be
  193  collectible as are, liens authorized and imposed in ss. 713.67,
  194  713.68, and 713.69.
  195         (6)(5) The tourist impact tax authorized by this section
  196  shall take effect only upon express approval by a majority vote
  197  of those qualified electors in the area or areas of critical
  198  state concern in the county seeking to levy such tax, voting in
  199  a referendum to be held by the governing board of such county in
  200  conjunction with a general or special election, in accordance
  201  with the provisions of law relating to elections currently in
  202  force. However, if the area or areas of critical state concern
  203  are greater than 50 percent of the land area of the county and
  204  the tax is to be imposed throughout the entire county, the tax
  205  shall take effect only upon express approval of a majority of
  206  the qualified electors of the county voting in such a
  207  referendum.
  208         (7)(6) The effective date of the levy and imposition of the
  209  tourist impact tax authorized under this section shall be the
  210  first day of the second month following approval of the
  211  ordinance by referendum or the first day of any subsequent month
  212  as may be specified in the ordinance. A certified copy of the
  213  ordinance shall include the time period and the effective date
  214  of the tax levy and shall be furnished by the county to the
  215  Department of Revenue within 10 days after passing an ordinance
  216  levying such tax and again within 10 days after approval by
  217  referendum of such tax. If applicable, the county levying the
  218  tax shall provide the Department of Revenue with a list of the
  219  businesses in the area of critical state concern where the
  220  tourist impact tax is levied by zip code or other means of
  221  identification. Notwithstanding the provisions of s. 213.053,
  222  the Department of Revenue shall assist the county in compiling
  223  such list of businesses. The tourist impact tax, if not repealed
  224  sooner pursuant to paragraph (1)(c), shall be repealed 10 years
  225  after the date the area of critical state concern designation is
  226  removed.
  227         (8) If a court of competent jurisdiction finds that an
  228  entity or person obligated to collect taxes under this section
  229  knowingly and with fraudulent intent failed to remit taxes to
  230  the county, the taxes due and owing shall be trebled.
  231  
  232  ================= T I T L E  A M E N D M E N T ================
  233         And the title is amended as follows:
  234         Between lines 118 and 119
  235  insert:
  236         amending s. 125.0108, F.S.; providing definitions
  237         relating to the tourist impact tax; providing
  238         requirements for separate statement of the tax;
  239         providing an exception; providing for construction;
  240         providing that if a court of competent jurisdiction
  241         finds that an entity or person obligated to collect
  242         taxes under this section knowingly and with fraudulent
  243         intent failed to remit taxes to the county, the taxes
  244         due and owing shall be trebled;