Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS for SB 1838
029086
Senate
.
.
.
.
.
House
1
Senator Geller moved the following amendment to amendment
2
(306956):
3
4
Senate Amendment (with directory and title amendments)
5
Delete line(s) 610-641
6
and insert:
7
(5)(2) The tax provided for herein shall be in addition to
8
the total amount of the rental, shall be charged by the lessor or
9
person receiving the rent in and by said rental arrangement to
10
the lessee or person paying the rental, and shall be due and
11
payable at the time of the receipt of such rental payment by the
12
lessor or person, as defined in this chapter, who receives said
13
rental or payment. The owner, lessor, or person receiving the
14
rent shall remit the tax to the department at the times and in
15
the manner hereinafter provided for dealers to remit taxes under
16
this chapter. The same duties imposed by this chapter upon
17
dealers in tangible personal property respecting the collection
18
and remission of the tax; the making of returns; the keeping of
19
books, records, and accounts; and the compliance with the rules
20
and regulations of the department in the administration of this
21
chapter shall apply to and be binding upon all persons who manage
22
or operate hotels, apartment houses, roominghouses, tourist and
23
trailer camps, and the rental of condominium units, and to all
24
persons who collect or receive such rents on behalf of such owner
25
or lessor taxable under this chapter.
26
27
28
29
30
31
32
================ T I T L E A M E N D M E N T ================
33
And the title is amended as follows:
34
Delete line(s) 2247-2253
35
and insert:
36
in a timeshare plan is rent subject to taxation;
37
specifying
4/25/2008 12:39:00 PM FT.31.08752
CODING: Words stricken are deletions; words underlined are additions.