Florida Senate - 2012                                    SB 1888
       
       
       
       By Senator Gardiner
       
       
       
       
       9-01099A-12                                           20121888__
    1                        A bill to be entitled                      
    2         An act relating to taxation of transient rentals;
    3         amending s. 212.03, F.S.; defining the terms “total
    4         rental charged,” “total consideration,”
    5         “consideration,” and “rent” for purposes relating to
    6         the tax on sales, use, and other transactions, the
    7         tourist development tax, the tourist impact tax, the
    8         convention development tax, and the municipal resort
    9         tax on the rental of transient accommodations;
   10         providing an effective date.
   11  
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Subsection (8) is added to section 212.03,
   15  Florida Statutes, to read:
   16         212.03 Transient rentals tax; rate, procedure, enforcement,
   17  exemptions.—
   18         (8) The terms “total rental charged” as used in this
   19  section, “total consideration” as used in ss. 125.0104 and
   20  125.0108, “consideration” as used in s. 212.0305, and “rent” as
   21  used in chapter 67-930, Laws of Florida, as amended, have the
   22  same meaning and include the total amount that a person licensed
   23  pursuant to ss. 509.241 and 509.242 or regulated by the
   24  Department of Business and Professional Regulation receives for
   25  the right to occupy the person’s transient accommodations.
   26         Section 2. This act shall take effect July 1, 2012.