Senate Bill sb2558

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    Florida Senate - 2005                                  SB 2558

    By Senator Dawson





    29-1498-05                                              See HB

  1                      A bill to be entitled

  2         An act relating to the transient rentals tax;

  3         amending s. 212.03, F.S.; clarifying the

  4         meaning of the term "engaging in the business

  5         of renting, leasing, letting, or granting a

  6         license to use transient rental accommodations"

  7         for taxation purposes; expanding the definition

  8         of the term "taxable rent or consideration";

  9         requiring persons engaged in renting certain

10         accommodations to register with the Department

11         of Revenue as sales tax dealers and collect and

12         remit taxes; providing that the registered

13         owners or operators of certain accommodations

14         may agree in writing to report and remit taxes

15         on behalf of the person engaged in renting the

16         accommodations; providing intent; providing

17         amnesty for unpaid taxes, penalties, and

18         interest on transient rentals under certain

19         circumstances; authorizing the department to

20         adopt emergency rules to implement the amnesty;

21         providing an effective date.

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23  Be It Enacted by the Legislature of the State of Florida:

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25         Section 1.  Subsections (8), (9), and (10) are added to

26  section 212.03, Florida Statutes, to read:

27         212.03  Transient rentals tax; rate, procedure,

28  enforcement, exemptions.--

29         (8)  For purposes of this section and ss. 125.0104,

30  125.0108, and 212.0305, the term "engaging in the business of

31  renting, leasing, letting, or granting a license to use

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    Florida Senate - 2005                                  SB 2558
    29-1498-05                                              See HB




 1  transient rental accommodations" includes any activity in

 2  which a person offers information about the availability of

 3  accommodations to a customer, arranges for the customer's

 4  occupancy of the accommodations, establishes the total rental

 5  price the customer pays for the accommodations, or collects

 6  the rental payments from the customer.

 7         (9)  The terms "total rent" as used in this section,

 8  "total consideration" as used in ss. 125.0104 and 125.0108,

 9  and "consideration" as used in s. 212.0305 have the same

10  meaning and include the total amount a customer must pay in

11  order to use or occupy a transient accommodation, including

12  service charges or fees that are a condition of occupancy,

13  except for mandatory fees imposed for the availability of

14  communications services. Charges or fees paid by a customer to

15  the person collecting the rent or consideration as a condition

16  of occupancy are included in the taxable rent or consideration

17  even if the charges or fees are separately itemized on the

18  customer's bill or are for items or services provided by a

19  third party. Charges for items or services provided to

20  occupants of transient accommodations that are not intrinsic

21  to occupancy of the accommodation, are provided only upon the

22  election of the occupant, and are separately itemized are not

23  taxable rent or consideration.

24         (10)  Persons engaging in activities described in

25  subsection (8) shall register with the department and collect

26  and remit taxes on the total rent charged to their customers,

27  unless the registered owners or operators of the

28  accommodations agree in writing to report and remit taxes on

29  their behalf. Any written agreement must require the person

30  collecting the rent to report total taxable sales and taxes

31  due and pay the taxes collected to the owner or operator by

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    Florida Senate - 2005                                  SB 2558
    29-1498-05                                              See HB




 1  the last day of the month in which the customer pays the rent

 2  or the last day of the month in which the customer completes

 3  the occupancy of the accommodation. The owner or operator

 4  shall report and remit the taxes with the owner or operator's

 5  return that is due in the month following the month in which

 6  the taxes are paid to the owner or operator. The owner or

 7  operator is not liable for any tax, penalty, or interest due

 8  as a result of the failure of the person who arranged the

 9  occupancy and collected the rent to accurately report and

10  remit the taxes imposed by this section or by ss. 125.0104,

11  125.0108, and 212.0305. If the owner or operator does not

12  agree to report and remit taxes on behalf of the person who

13  rents the accommodations as provided in subsection (8), that

14  person shall extend his or her annual resale certificate in

15  lieu of paying taxes on the amounts he or she pays to the

16  owner or operator for the accommodations. The department may

17  provide by rule for a single registration by a person engaged

18  in the activities described in subsection (8) rather than

19  require separate registrations for each location where

20  transient rental accommodations are located. Such person may

21  file consolidated returns as provided in s. 212.11(1)(e).

22         Section 2.  The amendments to section 212.03, Florida

23  Statutes, made by this act are intended to clarify existing

24  law.

25         Section 3.  Amnesty for registration and remittance of

26  tax.--

27         (1)  The state shall provide an amnesty for unpaid

28  taxes, penalties, and interest imposed under chapter 125 or

29  chapter 212, Florida Statutes, on transient rentals if the

30  following requirements are met:

31  

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    Florida Senate - 2005                                  SB 2558
    29-1498-05                                              See HB




 1         (a)  The rentals subject to amnesty were made prior to

 2  July 1, 2005.

 3         (b)  The rental payments were collected by persons who

 4  are not owners, operators, or managers of the transient rental

 5  facilities or their agents.

 6         (c)  The person who collected the rental payments

 7  registers with the Department of Revenue to pay taxes on

 8  transient rentals on or before July 1, 2005.

 9         (d)  The person who collected the rental payments

10  applies for amnesty within 3 months after July 1, 2005,

11  pursuant to rules of the Department of Revenue.

12         (2)  The amnesty is not available for taxes, penalties,

13  or interest assessed if the assessment is final and has not

14  been timely challenged, or for any taxes, penalties, or

15  interest that have been paid to the department unless the

16  payment is the subject of an assessment that is not final or

17  that has been timely challenged.

18         (3)  The amnesty is not available for tax billed to or

19  collected from the consumer who pays for occupancy of the

20  transient rental facility. The amnesty applies, however, to

21  such amounts to the extent that the person who collected the

22  rental payments can document that such taxes were remitted to

23  the owner or operator of the transient rental facility.

24         (4)  The Department of Revenue may adopt emergency

25  rules under sections 120.536(1) and 120.54(4), Florida

26  Statutes, to implement the amnesty. Such rules may provide

27  forms and procedures for applying for amnesty, for reporting

28  the rentals for which amnesty is sought, and for ensuring the

29  applicant's ongoing commitment to registration, collection,

30  and remittance of the taxes imposed by state law on transient

31  rentals. Notwithstanding any other law to the contrary, the

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    Florida Senate - 2005                                  SB 2558
    29-1498-05                                              See HB




 1  emergency rules shall remain effective until 6 months after

 2  the date of adoption of the rule or he date of final

 3  resolution of all amnesty applications filed pursuant to this

 4  section, whichever occurs later.

 5         Section 4.  This act shall take effect July 1, 2005.

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