HB 655

1
A bill to be entitled
2An act relating to the transient rentals tax; amending s.
3212.03, F.S.; clarifying the meaning of the term "engaging
4in the business of renting, leasing, letting, or granting
5a license to use transient rental accommodations" for
6taxation purposes; expanding the definition of the terms
7"total rental" and "total consideration"; requiring
8persons engaged in renting certain accommodations to
9register with the Department of Revenue as sales tax
10dealers and collect and remit taxes; providing
11registration requirements; providing tax collection and
12remittance requirements; providing tax proceeds
13distribution requirements; providing intent; providing
14amnesty for unpaid taxes, penalties, and interest on
15transient rentals under certain circumstances; authorizing
16the department to adopt emergency rules to implement the
17provisions of the act; providing an effective date.
18
19Be It Enacted by the Legislature of the State of Florida:
20
21     Section 1.  Subsections (8), (9), and (10) are added to
22section 212.03, Florida Statutes, to read:
23     212.03  Transient rentals tax; rate, procedure,
24enforcement, exemptions.--
25     (8)  For purposes of this section, ss. 125.0104, 125.0108,
26and 212.0305, and chapter 67-930, Laws of Florida, as amended,
27the term "engaging in the business of renting, leasing, letting,
28or granting a license to use transient rental accommodations"
29includes any activity in which a person offers information about
30the availability of accommodations to a customer, arranges for
31the customer's occupancy of the accommodations, establishes the
32total rental price the customer pays for the accommodations, and
33collects the rental payments from the customer.
34     (9)  The terms "total rental" as used in this section,
35"total consideration" as used in ss. 125.0104 and 125.0108,
36"consideration" as used in s. 212.0305, and "rent" as used in
37chapter 67-930, Laws of Florida, as amended, have the same
38meaning and include the total amount a customer must pay in
39order to use or occupy a transient accommodation, including
40service charges or fees that are a condition of occupancy,
41except for mandatory fees imposed for the availability of
42communications services. Charges or fees paid by a customer to
43the person collecting the rent or consideration as a condition
44of occupancy are included in the taxable rent or consideration
45even if the charges or fees are separately itemized on the
46customer's bill or are for items or services provided by a third
47party. Charges for items or services provided to occupants of
48transient accommodations that are not intrinsic to occupancy of
49the accommodation are provided only upon the election of the
50occupant and are separately itemized are not taxable rent or
51consideration.
52     (10)  Each person engaging in activities described in
53subsection (8) shall register with the department as a dealer
54and collect and remit taxes on the total rental charged to his
55or her customers. Such registration shall consist of a single,
56state-level registration, regardless of the number of facilities
57at which that person handles accommodations or the number of
58local taxing jurisdictions in which the facilities are located.
59Such person shall extend an annual resale certificate in lieu of
60paying taxes on the amounts he or she pays to the owner or
61operator for the accommodations. Notwithstanding any election
62made by a county to self-administer local taxes under chapter
63125, s. 212.0305, or chapter 67-930, Laws of Florida, as
64amended, each dealer shall collect and remit to the department
65any tax imposed under chapter 125, s. 212.0305, or chapter 67-
66930, Laws of Florida, as amended, and shall separately report
67and identify each such tax to the department, by jurisdiction,
68on a form prescribed by the department. The department shall
69distribute any such tax imposed and collected under chapter 125,
70s. 212.0305, or chapter 67-930, Laws of Florida, as amended, to
71the local jurisdiction imposing the tax in accordance with the
72information provided on the form.
73     Section 2.  The amendments to s. 212.03, Florida Statutes,
74made by this act are intended to clarify existing law.
75     Section 3.  Amnesty for registration and remittance of
76tax.--
77     (1)  The state shall provide an amnesty for unpaid taxes,
78penalties, and interest imposed under chapter 125, Florida
79Statutes, chapter 212, Florida Statutes, or chapter 67-930, Laws
80of Florida, as amended, on transient rentals if the following
81requirements are met:
82     (a)  The rentals subject to amnesty were made prior to July
831, 2006.
84     (b)  The rental payments were collected by persons who are
85not owners, operators, or managers of the transient rental
86facilities or their agents.
87     (c)  The person who collected the rental payments registers
88with the Department of Revenue to pay taxes on transient rentals
89by October 1, 2006.
90     (d)  The person who collected the rental payments applies
91for amnesty by October 1, 2006, pursuant to rules of the
92Department of Revenue.
93     (2)  The amnesty is not available for taxes, penalties, or
94interest that have been assessed if the assessment is final and
95has not been timely challenged, or for any taxes, penalties, or
96interest that have been paid to the department or other
97jurisdiction unless the payment is the subject of an assessment
98that is not final or that has been timely challenged.
99     (3)  The amnesty is not available for tax billed to or
100collected from the consumer who pays for occupancy of the
101transient rental facility. The amnesty applies, however, to such
102amounts to the extent that the person who collected the rental
103payments can document that such taxes were remitted to the owner
104or operator of the transient rental facility.
105     (4)  The Department of Revenue may adopt emergency rules
106under ss. 120.536(1) and 120.54(4), Florida Statutes, to
107implement the provisions of this act. Such rules may provide
108forms and procedures for applying for amnesty, for reporting the
109rentals for which amnesty is sought, and for ensuring the
110applicant's ongoing commitment to registration, collection, and
111remittance of the taxes imposed by state law on transient
112rentals. Notwithstanding any other provision of law, the
113emergency rules shall remain effective until 6 months after the
114date of adoption of the rule or the date of final resolution of
115all amnesty applications filed pursuant to this section,
116whichever occurs later, and may be renewed during the pendency
117of procedures to adopt rules addressing the subject of the
118emergency rules.
119     Section 4.  This act shall take effect July 1, 2006.


CODING: Words stricken are deletions; words underlined are additions.