Florida Senate - 2008 SENATOR AMENDMENT

Bill No. CS for SB 1838

029086

CHAMBER ACTION

Senate

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House



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Senator Geller moved the following amendment to amendment

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(306956):

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     Senate Amendment (with directory and title amendments)

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     Delete line(s) 610-641

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and insert:

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     (5)(2) The tax provided for herein shall be in addition to

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the total amount of the rental, shall be charged by the lessor or

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person receiving the rent in and by said rental arrangement to

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the lessee or person paying the rental, and shall be due and

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payable at the time of the receipt of such rental payment by the

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lessor or person, as defined in this chapter, who receives said

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rental or payment. The owner, lessor, or person receiving the

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rent shall remit the tax to the department at the times and in

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the manner hereinafter provided for dealers to remit taxes under

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this chapter. The same duties imposed by this chapter upon

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dealers in tangible personal property respecting the collection

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and remission of the tax; the making of returns; the keeping of

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books, records, and accounts; and the compliance with the rules

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and regulations of the department in the administration of this

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chapter shall apply to and be binding upon all persons who manage

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or operate hotels, apartment houses, roominghouses, tourist and

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trailer camps, and the rental of condominium units, and to all

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persons who collect or receive such rents on behalf of such owner

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or lessor taxable under this chapter.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete line(s) 2247-2253

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and insert:

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in a timeshare plan is rent subject to taxation;

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specifying

4/25/2008  12:39:00 PM     FT.31.08752

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