| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
|
| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to the transient rentals tax; amending s. |
| 7 | 212.03, F.S.; clarifying the meaning of the term "engaging |
| 8 | in the business of renting, leasing, letting, or granting |
| 9 | a license to use transient rental accommodations" for |
| 10 | taxation purposes; expanding the definition of the terms |
| 11 | "total rental" and "total consideration"; requiring |
| 12 | persons engaged in renting certain accommodations to |
| 13 | register with the Department of Revenue as sales tax |
| 14 | dealers and collect and remit taxes; providing for resale |
| 15 | certificates and single registrations; providing intent; |
| 16 | providing amnesty for unpaid taxes, penalties, and |
| 17 | interest on transient rentals under certain circumstances; |
| 18 | authorizing the department to adopt emergency rules to |
| 19 | implement the provisions of the act; providing an |
| 20 | effective date. |
| 21 |
|
| 22 | Be It Enacted by the Legislature of the State of Florida: |
| 23 |
|
| 24 | Section 1. Subsections (8), (9), and (10) are added to |
| 25 | section 212.03, Florida Statutes, to read: |
| 26 | 212.03 Transient rentals tax; rate, procedure, |
| 27 | enforcement, exemptions.-- |
| 28 | (8) For purposes of this section, ss. 125.0104, 125.0108, |
| 29 | and 212.0305, and chapter 67-930, Laws of Florida, as amended, |
| 30 | the term "engaging in the business of renting, leasing, letting, |
| 31 | or granting a license to use transient rental accommodations" |
| 32 | includes any activity in which a person offers information about |
| 33 | the availability of accommodations to a customer, arranges for |
| 34 | the customer's occupancy of the accommodations, establishes the |
| 35 | total rental price the customer pays for the accommodations, and |
| 36 | collects the rental payments from the customer. |
| 37 | (9) The terms "total rental" as used in this section, |
| 38 | "total consideration" as used in ss. 125.0104 and 125.0108, |
| 39 | "consideration" as used in s. 212.0305, and "rent" as used in |
| 40 | chapter 67-930, Laws of Florida, as amended, have the same |
| 41 | meaning and include the total amount a customer must pay in |
| 42 | order to use or occupy a transient accommodation, including |
| 43 | service charges or fees that are a condition of occupancy, |
| 44 | except for mandatory fees imposed for the availability of |
| 45 | communications services. Charges or fees paid by a customer to |
| 46 | the person collecting the rent or consideration as a condition |
| 47 | of occupancy are included in the taxable rent or consideration |
| 48 | even if the charges or fees are separately itemized on the |
| 49 | customer's bill or are for items or services provided by a third |
| 50 | party. Charges for items or services provided to occupants of |
| 51 | transient accommodations that are not intrinsic to occupancy of |
| 52 | the accommodation, are provided only upon the election of the |
| 53 | occupant, and are separately itemized are not taxable rent or |
| 54 | consideration. |
| 55 | (10) Persons engaging in activities described in |
| 56 | subsection (8) shall register with the department as a dealer |
| 57 | and collect and remit taxes on the total rental charged to their |
| 58 | customers. Such persons shall extend an annual resale |
| 59 | certificate in lieu of paying taxes on the amounts he or she |
| 60 | pays to the owner or operator for the accommodations. The |
| 61 | department may provide by rule for a single registration by a |
| 62 | person engaged in the activities described in subsection (8) |
| 63 | rather than require separate registrations for each location |
| 64 | where transient rental accommodations are located. Such persons |
| 65 | may file consolidated returns as provided in s. 212.11(1)(e). |
| 66 | Section 2. The amendments to s. 212.03, Florida Statutes, |
| 67 | made by this act are intended to clarify existing law. |
| 68 | Section 3. Amnesty for registration and remittance of |
| 69 | tax.-- |
| 70 | (1) The state shall provide an amnesty for unpaid taxes, |
| 71 | penalties, and interest imposed under chapter 125, Florida |
| 72 | Statutes, chapter 212, Florida Statutes, or chapter 67-930, Laws |
| 73 | of Florida, as amended, on transient rentals if the following |
| 74 | requirements are met: |
| 75 | (a) The rentals subject to amnesty were made prior to July |
| 76 | 1, 2005. |
| 77 | (b) The rental payments were collected by persons who are |
| 78 | not owners, operators, or managers of the transient rental |
| 79 | facilities or their agents. |
| 80 | (c) The person who collected the rental payments registers |
| 81 | with the Department of Revenue to pay taxes on transient rentals |
| 82 | on or before July 1, 2005. |
| 83 | (d) The person who collected the rental payments applies |
| 84 | for amnesty within 3 months after July 1, 2005, pursuant to |
| 85 | rules of the Department of Revenue. |
| 86 | (2) The amnesty is not available for taxes, penalties, or |
| 87 | interest that have been assessed if the assessment is final and |
| 88 | has not been timely challenged, or for any taxes, penalties, or |
| 89 | interest that have been paid to the department unless the |
| 90 | payment is the subject of an assessment that is not final or |
| 91 | that has been timely challenged. |
| 92 | (3) The amnesty is not available for tax billed to or |
| 93 | collected from the consumer who pays for occupancy of the |
| 94 | transient rental facility. The amnesty applies, however, to such |
| 95 | amounts to the extent that the person who collected the rental |
| 96 | payments can document that such taxes were remitted to the owner |
| 97 | or operator of the transient rental facility. |
| 98 | (4) The Department of Revenue may adopt emergency rules |
| 99 | under ss. 120.536(1) and 120.54(4), Florida Statutes, to |
| 100 | implement the provisions of this act. Such rules may provide |
| 101 | forms and procedures for applying for amnesty, for reporting the |
| 102 | rentals for which amnesty is sought, and for ensuring the |
| 103 | applicant's ongoing commitment to registration, collection, and |
| 104 | remittance of the taxes imposed by state law on transient |
| 105 | rentals. Notwithstanding any other provision of law, the |
| 106 | emergency rules shall remain effective until 6 months after the |
| 107 | date of adoption of the rule or the date of final resolution of |
| 108 | all amnesty applications filed pursuant to this section, |
| 109 | whichever occurs later, and may be renewed during the pendency |
| 110 | of procedures to adopt rules addressing the subject of the |
| 111 | emergency rules. |
| 112 | Section 4. This act shall take effect July 1, 2005. |