Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS for SB 1838
306956
Senate
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House
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Senator Haridopolos moved the following amendment:
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Senate Amendment (with title amendment)
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Delete everything after the enacting clause
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and insert:
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Section 1. Paragraph (a) of subsection (2) of section
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72.011, Florida Statutes, is amended to read:
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72.011 Jurisdiction of circuit courts in specific tax
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matters; administrative hearings and appeals; time for commencing
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action; parties; deposits.--
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(2)(a) An action may not be brought to contest an
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assessment of any tax, interest, or penalty assessed under a
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section or chapter specified in subsection (1) if the petition is
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postmarked or the action is filed more than 60 days after the
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date the assessment becomes final. An action may not be brought
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to contest a denial of refund of any tax, interest, or penalty
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paid under a section or chapter specified in subsection (1) if
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the petition is postmarked or the action is filed more than 60
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days after the date the denial becomes final.
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Section 2. Subsection (3) of section 125.0104, Florida
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Statutes, is amended to read:
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125.0104 Tourist development tax; procedure for levying;
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authorized uses; referendum; enforcement.--
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(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--
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(a) It is declared to be the intent of the Legislature that
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every person who rents, leases, or lets for consideration any
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living quarters or accommodations in any hotel, apartment hotel,
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motel, resort motel, apartment, apartment motel, roominghouse,
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mobile home park, recreational vehicle park, or condominium, or
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timeshare resort for a term of 6 months or less is exercising a
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privilege which is subject to taxation under this section, unless
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such person rents, leases, or lets for consideration any living
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quarters or accommodations which are exempt according to the
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provisions of chapter 212.
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(b) As used in this section, the terms "consideration,"
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"rental," and "rents" mean the amount received by a person
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operating transient accommodations for the use or securing the
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use of any living quarters or sleeping or housekeeping
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accommodations in, from, or a part of, or in connection with any
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hotel, apartment house, roominghouse, timeshare resort, tourist
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or trailer camp, mobile home park, recreational vehicle park, or
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condominium. The term "person operating transient accommodations"
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means the person conducting the daily affairs of the physical
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facilities furnishing transient accommodations who is responsible
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for providing the services commonly associated with operating the
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facilities furnishing transient accommodations regardless of
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whether such commonly associated services are provided by third
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parties. The terms "consideration" and "rents" do not include
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payments received by unrelated persons for facilitating the
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booking of reservations for or on behalf of the lessees or
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licensees at hotels, apartment houses, roominghouses, timeshare
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resorts, tourist or trailer camps, mobile home parks,
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recreational vehicle parks, or condominiums in this state.
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"Unrelated person" means a person who is not in the same
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affiliated group of corporations pursuant to s. 1504 of the
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Internal Revenue Code of 1986, as amended.
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(c) Tax shall be due on the consideration paid for
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occupancy in the county pursuant to a regulated short-term
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product, as defined in chapter 721, or occupancy in the county
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pursuant to a product that would be deemed a regulated short-term
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product if the agreement to purchase the short-term right were
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executed in this state. Such tax shall be collected on the last
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day of occupancy within the county unless the consideration is
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applied to the purchase of a timeshare estate. Notwithstanding
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paragraphs (a) and (b), the occupancy of an accommodation of a
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timeshare resort pursuant to a timeshare plan, a multisite
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timeshare plan, or an exchange transaction in an exchange
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program, as defined in chapter 721, by the owner of a timeshare
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interest or such owner's guest, which guest is not paying
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monetary consideration to the owner or to a third party for the
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benefit of the owner, is not a privilege subject to taxation
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under this section. A membership or transaction fee paid by a
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timeshare owner which does not provide the timeshare owner with
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the right to occupy any specific timeshare unit but merely
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provides the timeshare owner with the opportunity to exchange a
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timeshare interest through an exchange program is a service
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charge and is not subject to taxation.
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(d) Consideration paid for the purchase of a timeshare
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license in a timeshare plan, as defined in chapter 721, is rent
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subject to taxation under this section.
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(e)(b) Subject to the provisions of this section, any county
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in this state may levy and impose a tourist development tax on the
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exercise within its boundaries of the taxable privilege described
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in paragraph (a), except that there shall be no additional levy
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under this section in any cities or towns presently imposing a
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municipal resort tax as authorized under chapter 67-930, Laws of
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Florida, and this section shall not in any way affect the powers
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and existence of any tourist development authority created pursuant
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to chapter 67-930, Laws of Florida. No county authorized to levy a
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convention development tax pursuant to s. 212.0305, or to s. 8 of
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chapter 84-324, Laws of Florida, shall be allowed to levy more than
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the 2-percent tax authorized by this section. A county may elect to
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levy and impose the tourist development tax in a subcounty special
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district of the county. However, if a county so elects to levy and
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impose the tax on a subcounty special district basis, the district
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shall embrace all or a significant contiguous portion of the
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county, and the county shall assist the Department of Revenue in
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identifying the rental units subject to tax in the district.
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(f)(c) The tourist development tax shall be levied,
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imposed, and set by the governing board of the county at a rate
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of 1 percent or 2 percent of each dollar and major fraction of
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each dollar of the total consideration charged for such lease or
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rental. When receipt of consideration is by way of property other
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than money, the tax shall be levied and imposed on the fair
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market value of such nonmonetary consideration.
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(g)(d) In addition to any 1-percent or 2-percent tax
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imposed under paragraph (f) (c), the governing board of the
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county may levy, impose, and set an additional 1 percent of each
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dollar above the tax rate set under paragraph (f) (c) by the
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extraordinary vote of the governing board for the purposes set
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forth in subsection (5) or by referendum approval by the
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registered electors within the county or subcounty special
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district. No county shall levy, impose, and set the tax
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authorized under this paragraph unless the county has imposed the
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1-percent or 2-percent tax authorized under paragraph (f) (c) for
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a minimum of 3 years prior to the effective date of the levy and
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imposition of the tax authorized by this paragraph. Revenues
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raised by the additional tax authorized under this paragraph
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shall not be used for debt service on or refinancing of existing
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facilities as specified in subparagraph (5)(a)1. unless approved
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by a resolution adopted by an extraordinary majority of the total
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membership of the governing board of the county. If the 1-percent
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or 2-percent tax authorized in paragraph (f) (c) is levied within
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a subcounty special taxing district, the additional tax
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authorized in this paragraph shall only be levied therein. The
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provisions of paragraphs (4)(a)-(d) shall not apply to the
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adoption of the additional tax authorized in this paragraph. The
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effective date of the levy and imposition of the tax authorized
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under this paragraph shall be the first day of the second month
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following approval of the ordinance by the governing board or the
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first day of any subsequent month as may be specified in the
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ordinance. A certified copy of such ordinance shall be furnished
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by the county to the Department of Revenue within 10 days after
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approval of such ordinance.
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(h)(e) The tourist development tax shall be in addition to
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any other tax imposed pursuant to chapter 212 and in addition to
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all other taxes and fees and the consideration for the rental or
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lease.
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(i)(f) The tourist development tax shall be charged by the
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person receiving the consideration for the lease or rental, and
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it shall be collected from the lessee, tenant, or customer at the
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time of payment of the consideration for such lease or rental.
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(j)(g) The person receiving the consideration for such
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rental or lease shall receive, account for, and remit the tax to
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the Department of Revenue at the time and in the manner provided
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for persons who collect and remit taxes under s. 212.03. The same
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duties and privileges imposed by chapter 212 upon dealers in
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tangible property, respecting the collection and remission of
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tax; the making of returns; the keeping of books, records, and
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accounts; and compliance with the rules of the Department of
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Revenue in the administration of that chapter shall apply to and
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be binding upon all persons who are subject to the provisions of
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this section. However, the Department of Revenue may authorize a
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quarterly return and payment when the tax remitted by the dealer
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for the preceding quarter did not exceed $25.
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(k)(h) The Department of Revenue shall keep records showing
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the amount of taxes collected, which records shall also include
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records disclosing the amount of taxes collected for and from
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each county in which the tax authorized by this section is
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applicable. These records shall be open for inspection during the
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regular office hours of the Department of Revenue, subject to the
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provisions of s. 213.053.
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(l)(i) Collections received by the Department of Revenue
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from the tax, less costs of administration of this section, shall
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be paid and returned monthly to the county which imposed the tax,
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for use by the county in accordance with the provisions of this
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section. They shall be placed in the county tourist development
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trust fund of the respective county, which shall be established
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by each county as a condition precedent to receipt of such funds.
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(m)(j) The Department of Revenue may is authorized to
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employ persons and incur other expenses for which funds are
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appropriated by the Legislature.
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(n)(k) The Department of Revenue shall adopt promulgate
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such rules and shall prescribe and publish such forms as may be
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necessary to effectuate the purposes of this section. The
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department may establish audit procedures to assess for
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delinquent taxes. The person operating transient accommodations
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shall state the tax separately from the rental charged on the
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receipt, invoice, or other documentation issued with respect to
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charges for transient accommodations. Persons facilitating the
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booking of reservations who are unrelated to the person operating
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the transient accommodations in which the reservation is booked
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are not required to separately state amounts charged on the
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receipt, invoice, or other documentation issued by the person
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facilitating the booking of the reservation. Any amounts
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specifically collected as a tax are county funds and must be
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remitted as tax.
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(o)(l) In addition to any other tax which is imposed
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pursuant to this section, a county may impose up to an additional
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1-percent tax on the exercise of the privilege described in
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paragraph (a) by majority vote of the governing board of the
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county in order to:
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1. Pay the debt service on bonds issued to finance the
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construction, reconstruction, or renovation of a professional
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sports franchise facility, or the acquisition, construction,
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reconstruction, or renovation of a retained spring training
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franchise facility, either publicly owned and operated, or
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publicly owned and operated by the owner of a professional sports
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franchise or other lessee with sufficient expertise or financial
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capability to operate such facility, and to pay the planning and
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design costs incurred prior to the issuance of such bonds.
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2. Pay the debt service on bonds issued to finance the
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construction, reconstruction, or renovation of a convention
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center, and to pay the planning and design costs incurred prior
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to the issuance of such bonds.
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3. Pay the operation and maintenance costs of a convention
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center for a period of up to 10 years. Only counties that have
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elected to levy the tax for the purposes authorized in
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subparagraph 2. may use the tax for the purposes enumerated in
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this subparagraph. Any county that elects to levy the tax for the
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purposes authorized in subparagraph 2. after July 1, 2000, may
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use the proceeds of the tax to pay the operation and maintenance
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costs of a convention center for the life of the bonds.
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4. Acquire, construct, extend, enlarge, remodel, repair,
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improve, maintain, operate, or promote one or more publicly owned
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and operated sports stadiums, arenas, or other sports venues
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within the boundaries of a county that is designated as high
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tourism impact county pursuant to subparagraph (p)2.
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5.4. Promote and advertise tourism in the State of Florida
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and nationally and internationally; however, if tax revenues are
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expended for an activity, service, venue, or event, the activity,
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service, venue, or event shall have as one of its main purposes
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the attraction of tourists as evidenced by the promotion of the
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activity, service, venue, or event to tourists.
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The provision of paragraph (e) (b) which prohibits any county
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authorized to levy a convention development tax pursuant to s.
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212.0305 from levying more than the 2-percent tax authorized by
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this section, and the provisions of paragraphs (4)(a)-(d), shall
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not apply to the additional tax authorized in this paragraph. The
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effective date of the levy and imposition of the tax authorized
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under this paragraph shall be the first day of the second month
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following approval of the ordinance by the governing board or the
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first day of any subsequent month as may be specified in the
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ordinance. A certified copy of such ordinance shall be furnished
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by the county to the Department of Revenue within 10 days after
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approval of such ordinance.
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(p)(m)1. In addition to any other tax which is imposed
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pursuant to this section, a high tourism impact county may impose
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an additional 1-percent tax on the exercise of the privilege
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described in paragraph (a) by extraordinary vote of the governing
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board of the county. The tax revenues received pursuant to this
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paragraph shall be used for one or more of the authorized uses
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pursuant to subsection (5).
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2. A county is considered to be a high tourism impact
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county after the Department of Revenue has certified to such
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county that the sales subject to the tax levied pursuant to this
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section exceeded $600 million during the previous calendar year,
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or were at least 18 percent of the county's total taxable sales
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under chapter 212 where the sales subject to the tax levied
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pursuant to this section were a minimum of $200 million, except
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that no county authorized to levy a convention development tax
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pursuant to s. 212.0305 shall be considered a high tourism impact
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county. Once a county qualifies as a high tourism impact county,
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it shall retain this designation for the period the tax is levied
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pursuant to this paragraph.
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3. The provisions of paragraphs (4)(a)-(d) shall not apply
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to the adoption of the additional tax authorized in this
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paragraph. The effective date of the levy and imposition of the
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tax authorized under this paragraph shall be the first day of the
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second month following approval of the ordinance by the governing
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board or the first day of any subsequent month as may be
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specified in the ordinance. A certified copy of such ordinance
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shall be furnished by the county to the Department of Revenue
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within 10 days after approval of such ordinance.
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(q)(n) In addition to any other tax that is imposed under
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this section, a county that has imposed the tax under paragraph
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(o) (l) may impose an additional tax that is no greater than 1
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percent on the exercise of the privilege described in paragraph
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(a) by a majority plus one vote of the membership of the board of
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county commissioners in order to:
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1. Pay the debt service on bonds issued to finance:
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a. The construction, reconstruction, or renovation of a
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facility either publicly owned and operated, or publicly owned
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and operated by the owner of a professional sports franchise or
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other lessee with sufficient expertise or financial capability to
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operate such facility, and to pay the planning and design costs
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incurred prior to the issuance of such bonds for a new
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professional sports franchise as defined in s. 288.1162.
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b. The acquisition, construction, reconstruction, or
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renovation of a facility either publicly owned and operated, or
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publicly owned and operated by the owner of a professional sports
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franchise or other lessee with sufficient expertise or financial
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capability to operate such facility, and to pay the planning and
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design costs incurred prior to the issuance of such bonds for a
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retained spring training franchise.
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2. Promote and advertise tourism in the State of Florida
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and nationally and internationally; however, if tax revenues are
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expended for an activity, service, venue, or event, the activity,
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service, venue, or event shall have as one of its main purposes
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the attraction of tourists as evidenced by the promotion of the
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activity, service, venue, or event to tourists.
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A county that imposes the tax authorized in this paragraph may
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not expend any ad valorem tax revenues for the acquisition,
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construction, reconstruction, or renovation of a facility for
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which tax revenues are used pursuant to subparagraph 1. The
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provision of paragraph (e) (b) which prohibits any county
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authorized to levy a convention development tax pursuant to s.
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212.0305 from levying more than the 2-percent tax authorized by
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this section shall not apply to the additional tax authorized by
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this paragraph in counties which levy convention development
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taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not
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apply to the adoption of the additional tax authorized in this
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paragraph. The effective date of the levy and imposition of the
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tax authorized under this paragraph is the first day of the
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second month following approval of the ordinance by the board of
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county commissioners or the first day of any subsequent month
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specified in the ordinance. A certified copy of such ordinance
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shall be furnished by the county to the Department of Revenue
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within 10 days after approval of the ordinance.
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Section 3. The amendments made by this act to s. 125.0104,
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Florida Statutes, are intended as clarifying and remedial in
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nature and are not a basis for assessments of tax for periods
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before July 1, 2008, or for refunds of tax for periods before
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July 1, 2008.
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Section 4. Subsections (1), (2), and (6) of section
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125.0108, Florida Statutes, are amended to read:
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125.0108 Areas of critical state concern; tourist impact
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tax.--
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(1)(a) Subject to the provisions of this section, any
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county creating a land authority pursuant to s. 380.0663(1) is
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authorized to levy by ordinance, in the area or areas within said
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county designated as an area of critical state concern pursuant
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to chapter 380, a tourist impact tax on the taxable privileges
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described in paragraph (b); however, if the area or areas of
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critical state concern are greater than 50 percent of the land
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area of the county, the tax may be levied throughout the entire
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county. Such tax shall not be effective unless and until land
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development regulations and a local comprehensive plan that meet
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the requirements of chapter 380 have become effective and such
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tax is approved by referendum as provided for in subsection (5).
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(b) It is declared to be the intent of the Legislature that
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every person who rents, leases, or lets for consideration any
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living quarters or accommodations in any hotel, apartment hotel,
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motel, resort motel, apartment, apartment motel, roominghouse,
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mobile home park, recreational vehicle park, or condominium for a
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term of 6 months or less, unless such establishment is exempt
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from the tax imposed by s. 212.03, is exercising a taxable
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privilege on the proceeds therefrom under this section.
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(c) As used in this section, the terms "consideration,"
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"rental," and "rents" mean the amount received by a person
343
operating transient accommodations for the use or securing the
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use of any living quarters or sleeping or housekeeping
345
accommodations in, from, or a part of, or in connection with any
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hotel, apartment hotel, motel, resort motel, apartment, apartment
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hotel, roominghouse, timeshare resort, tourist or trailer camp,
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mobile home park, recreational vehicle park, or condominium. The
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term "person operating transient accommodations" means the person
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conducting the daily affairs of the physical facilities
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furnishing transient accommodations who is responsible for
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providing the services commonly associated with operating the
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facilities furnishing transient accommodations regardless of
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whether such commonly associated services are provided by third
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parties. The terms "consideration" and "rents" do not include
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payments received by unrelated persons for facilitating the
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booking of reservations for or on behalf of the lessees or
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licensees at hotels, apartment hotels, motels, resort motels,
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apartments, apartment hotels, roominghouses, timeshare resorts,
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tourist or trailer camps, mobile home parks, recreational vehicle
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parks, or condominiums in this state. "Unrelated person" means a
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person who is not in the same affiliated group of corporations
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pursuant to s. 1504 of the Internal Revenue Code of 1986, as
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amended.
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(d) Tax shall be due on the consideration paid for
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occupancy in the county pursuant to a regulated short-term
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product, as defined in chapter 721, or occupancy in the county
368
pursuant to a product that would be deemed a regulated short-term
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product if the agreement to purchase the short-term right were
370
executed in this state. Such tax shall be collected on the last
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day of occupancy within the county unless the consideration is
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applied to the purchase of a timeshare estate. Notwithstanding
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paragraphs (b) and (c), the occupancy of an accommodation of a
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timeshare resort pursuant to a timeshare plan, a multisite
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timeshare plan, or an exchange transaction in an exchange
376
program, as defined in chapter 721, by the owner of a timeshare
377
interest or such owner's guest, which guest is not paying
378
monetary consideration to the owner or to a third party for the
379
benefit of the owner, is not a privilege subject to taxation
380
under this section. A membership or transaction fee paid by a
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timeshare owner which does not provide the timeshare owner with
382
the right to occupy any specific timeshare unit but merely
383
provides the timeshare owner with the opportunity to exchange a
384
timeshare interest through an exchange program is a service
385
charge and is not subject to taxation.
386
(e) Consideration paid for the purchase of a timeshare
387
license in a timeshare plan, as defined in chapter 721, is rent
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subject to taxation under this section.
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(f)(c) The governing board of the county may, by passage of
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a resolution by four-fifths vote, repeal such tax.
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(g)(d) The tourist impact tax shall be levied at the rate
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of 1 percent of each dollar and major fraction thereof of the
393
total consideration charged for such taxable privilege. When
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receipt of consideration is by way of property other than money,
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the tax shall be levied and imposed on the fair market value of
396
such nonmonetary consideration.
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(h)(e) The tourist impact tax shall be in addition to any
398
other tax imposed pursuant to chapter 212 and in addition to all
399
other taxes and fees and the consideration for the taxable
400
privilege.
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(i)(f) The tourist impact tax shall be charged by the
402
person receiving the consideration for the taxable privilege, and
403
it shall be collected from the lessee, tenant, or customer at the
404
time of payment of the consideration for such taxable privilege.
405
(j)(g) A county that has levied the tourist impact tax
406
authorized by this section in an area or areas designated as an
407
area of critical state concern for at least 20 consecutive years
408
prior to removal of the designation may continue to levy the
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tourist impact tax in accordance with this section for 20 years
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following removal of the designation. After expiration of the 20-
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year period, a county may continue to levy the tourist impact tax
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authorized by this section if the county adopts an ordinance
413
reauthorizing levy of the tax and the continued levy of the tax
414
is approved by referendum as provided for in subsection (5).
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(2)(a) The person receiving the consideration for such
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taxable privilege and the person doing business within such area
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or areas of critical state concern or within the entire county,
418
as applicable, shall receive, account for, and remit the tourist
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impact tax to the Department of Revenue at the time and in the
420
manner provided for persons who collect and remit taxes under
421
chapter 212. The same duties and privileges imposed by chapter
422
212 upon dealers in tangible property, respecting the collection
423
and remission of tax; the making of returns; the keeping of
424
books, records, and accounts; and compliance with the rules of
425
the Department of Revenue in the administration of that chapter
426
shall apply to and be binding upon all persons who are subject to
427
the provisions of this section. However, the Department of
428
Revenue may authorize a quarterly return and payment when the tax
429
remitted by the dealer for the preceding quarter did not exceed
430
$25.
431
(b) The Department of Revenue shall keep records showing
432
the amount of taxes collected, which records shall also include
433
records disclosing the amount of taxes collected for and from
434
each county in which the tax imposed and authorized by this
435
section is applicable. These records shall be open for inspection
436
during the regular office hours of the Department of Revenue,
437
subject to the provisions of s. 213.053.
438
(c) Collections received by the Department of Revenue from
439
the tax, less costs of administration of this section, shall be
440
paid and returned monthly to the county and the land authority in
441
accordance with the provisions of subsection (3).
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(d) The Department of Revenue is authorized to employ
443
persons and incur other expenses for which funds are appropriated
444
by the Legislature.
445
(e) The Department of Revenue is empowered to promulgate
446
such rules and prescribe and publish such forms as may be
447
necessary to effectuate the purposes of this section. The
448
department is authorized to establish audit procedures and to
449
assess for delinquent taxes. The person operating transient
450
accommodations shall state the tax separately from the rental
451
charged on the receipt, invoice, or other documentation issued
452
with respect to charges for transient accommodations. Persons
453
facilitating the booking of reservations who are unrelated to the
454
person operating the transient accommodations in which the
455
reservation is booked are not required to separately state
456
amounts charged on the receipt, invoice, or other documentation
457
issued by the person facilitating the booking of the reservation.
458
Any amounts specifically collected as a tax are county funds and
459
must be remitted as tax.
460
(f) The estimated tax provisions contained in s. 212.11 do
461
not apply to the administration of any tax levied under this
462
section.
463
(6) The effective date of the levy and imposition of the
464
tourist impact tax authorized under this section shall be the
465
first day of the second month following approval of the ordinance
466
by referendum or the first day of any subsequent month as may be
467
specified in the ordinance. A certified copy of the ordinance
468
shall include the time period and the effective date of the tax
469
levy and shall be furnished by the county to the Department of
470
Revenue within 10 days after passing an ordinance levying such
471
tax and again within 10 days after approval by referendum of such
472
tax. If applicable, the county levying the tax shall provide the
473
Department of Revenue with a list of the businesses in the area
474
of critical state concern where the tourist impact tax is levied
475
by zip code or other means of identification. Notwithstanding the
476
provisions of s. 213.053, the Department of Revenue shall assist
477
the county in compiling such list of businesses. The tourist
478
impact tax, if not repealed sooner pursuant to paragraph
479
(1)(f)(c), shall be repealed 10 years after the date the area of
480
critical state concern designation is removed.
481
Section 5. The amendments made by this act to s. 125.0108,
482
Florida Statutes, are intended as clarifying and remedial in
483
nature and are not a basis for assessments of tax for periods
484
before July 1, 2008, or for refunds of tax for periods before
485
July 1, 2008.
486
Section 6. Section 196.192, Florida Statutes, is amended to
487
read:
488
196.192 Exemptions from ad valorem taxation.--Subject to
489
the provisions of this chapter:
490
(1) All property owned by an exempt entity, including an
491
educational institution, and used exclusively for exempt purposes
492
shall be totally exempt from ad valorem taxation.
493
(2) All property owned by an exempt entity, including an
494
educational institution, and used predominantly for exempt
495
purposes shall be exempted from ad valorem taxation to the extent
496
of the ratio that such predominant use bears to the nonexempt
497
use.
498
(3) All tangible personal property loaned or leased by a
499
natural person, by a trust holding property for a natural person,
500
or by an exempt entity to an exempt entity for public display or
501
exhibition on a recurrent schedule is exempt from ad valorem
502
taxation if the property is loaned or leased for no consideration
503
or for nominal consideration.
504
505
For purposes of this section, each use to which the property is
506
being put must be considered in granting an exemption from ad
507
valorem taxation, including any economic use in addition to any
508
physical use. For purposes of this section, property owned by a
509
limited liability company, the sole member of which is an exempt
510
entity, shall be treated as if the property were owned directly
511
by the exempt entity. This section does not apply in determining
512
the exemption for property owned by governmental units pursuant
513
to s. 196.199.
514
Section 7. Subsection (6) of section 201.02, Florida
515
Statutes, is amended to read:
516
201.02 Tax on deeds and other instruments relating to real
517
property or interests in real property.--
518
(6) Taxes imposed by this section shall not apply to any
519
assignment, transfer, or other disposition, or any document,
520
which arises out of a transfer of real property from a nonprofit
521
organization to the Board of Trustees of the Internal Improvement
522
Trust Fund, to any state agency, to any water management
523
district, or to any local government. For purposes of this
524
subsection, "nonprofit organization" means an organization whose
525
purpose is the preservation of natural resources and which is
526
exempt from federal income tax under s. 501(c)(3) of the Internal
527
Revenue Code. The following notation must be placed on the
528
document assigning, transferring, or otherwise disposing of the
529
property, adjacent to the official record stamp of the county, at
530
the time of its recording in the public records: "This document
531
is exempt from documentary stamp tax pursuant to s. 201.02(6),
532
F.S." The Department of Revenue shall provide a form, or a place
533
on an existing form, for the nonprofit organization to indicate
534
its exempt status.
535
Section 8. Section 212.03, Florida Statutes, is amended to
536
read:
537
212.03 Transient rentals tax; rate, procedure, enforcement,
538
exemptions.--
539
(1) It is hereby declared to be the legislative intent that
540
every person is exercising a taxable privilege who engages in the
541
business of renting, leasing, letting, or granting a license to
542
use any living quarters or sleeping or housekeeping
543
accommodations in, from, or a part of, or in connection with any
544
hotel, apartment house, roominghouse, or tourist or trailer camp,
545
mobile home park, recreational vehicle park, condominium, or
546
timeshare resort. However, any person who rents, leases, lets, or
547
grants a license to others to use, occupy, or enter upon any
548
living quarters or sleeping or housekeeping accommodations in
549
apartment houses, roominghouses, tourist camps, or trailer camps,
550
mobile home park, recreational vehicle park, condominium, or
551
timeshare resort, and who exclusively enters into a bona fide
552
written agreement for continuous residence for longer than 6
553
months in duration at such property is not exercising a taxable
554
privilege. For the exercise of such taxable privilege, a tax is
555
hereby levied in an amount equal to 6 percent of and on the total
556
rental charged for such living quarters or sleeping or
557
housekeeping accommodations by the person charging or collecting
558
the rental. Such tax shall apply to hotels, apartment houses,
559
roominghouses, or tourist or trailer camps, mobile home parks,
560
recreational vehicle parks, condominiums, or timeshare resorts
561
whether or not these facilities have there is in connection with
562
any of the same any dining rooms, cafes, or other places where
563
meals or lunches are sold or served to guests.
564
(2) As used in this section, the terms "rent," "rental,"
565
"rentals," and "rental payments" mean the amount received by a
566
person operating transient accommodations for the use or securing
567
of any living quarters or sleeping or housekeeping accommodations
568
in, from, or a part of, or in connection with any hotel,
569
apartment house, roominghouse, mobile home park, recreational
570
vehicle park, condominium, timeshare resort, or tourist or
571
trailer camp. The phrase "person operating transient
572
accommodations" means the person conducting the daily affairs of
573
the physical facilities furnishing transient accommodations who
574
is responsible for providing the services commonly associated
575
with operating the facilities furnishing transient accommodations
576
regardless of whether such commonly associated services are
577
provided by third parties. The terms "consideration" and "rents"
578
do not include payments received by unrelated persons for
579
facilitating the booking of reservations for or on behalf of the
580
lessees or licensees at hotels, apartment houses, roominghouses,
581
mobile home parks, recreational vehicle parks, condominiums,
582
timeshare resorts, or tourist or trailer camps in this state.
583
"Unrelated person" means a person who is not in the same
584
affiliated group of corporations pursuant to s. 1504 of the
585
Internal Revenue Code of 1986, as amended.
586
(3) Tax shall be due on the consideration paid for
587
occupancy in this state pursuant to a regulated short-term
588
product, as defined in chapter 721, or occupancy in this state
589
pursuant to a product that would be deemed a regulated short-term
590
product if the agreement to purchase the short-term right was
591
executed in this state. Such tax shall be collected on the last
592
day of occupancy within the state unless such consideration is
593
applied to the purchase of a timeshare estate. Notwithstanding
594
subsections (1) and (2), the occupancy of an accommodation of a
595
timeshare resort pursuant to a timeshare plan, a multisite
596
timeshare plan, or an exchange transaction in an exchange
597
program, as defined in chapter 721, by the owner of a timeshare
598
interest or such owner's guest, which guest is not paying
599
monetary consideration to the owner or to a third party for the
600
benefit of the owner, is not a privilege subject to taxation
601
under this section. A membership or transaction fee paid by a
602
timeshare owner which does not provide the timeshare owner with
603
the right to occupy any specific timeshare unit but merely
604
provides the timeshare owner with the opportunity to exchange a
605
timeshare interest through an exchange program is a service
606
charge and not subject to tax.
607
(4) Consideration paid for the purchase of a timeshare
608
license in a timeshare plan, as defined in chapter 721, is rent
609
subject to tax under this section.
610
(5)(2) The tax provided for herein shall be in addition to
611
the total amount of the rental, shall be charged by the lessor or
612
person operating transient accommodations subject to the tax
613
under this chapter receiving the rent in and by said rental
614
arrangement to the lessee or person paying the rental, and shall
615
be due and payable at the time of the receipt of such rental
616
payment by the lessor or person operating transient
617
accommodations, as defined in this chapter, who receives said
618
rental or payment. The owner, lessor, or person operating
619
transient accommodations receiving the rent shall remit the tax
620
to the department on the amount of rent received at the times and
621
in the manner hereinafter provided for dealers to remit taxes
622
under this chapter. The same duties imposed by this chapter upon
623
dealers in tangible personal property respecting the collection
624
and remission of the tax; the making of returns; the keeping of
625
books, records, and accounts; and the compliance with the rules
626
and regulations of the department in the administration of this
627
chapter shall apply to and be binding upon all persons who manage
628
or operate hotels, apartment houses, roominghouses, tourist and
629
trailer camps, and the rental of condominium units, and to all
630
persons who collect or receive such rents on behalf of such owner
631
or lessor taxable under this chapter. The person operating
632
transient accommodations shall separately state the tax from the
633
rental charged on the receipt, invoice, or other documentation
634
issued with respect to charges for transient accommodations.
635
Persons facilitating the booking of reservations who are
636
unrelated to the person operating the transient accommodations in
637
which the reservation is booked are not required to separately
638
state amounts charged on the receipt, invoice, or other
639
documentation issued by the person facilitating the booking of
640
the reservation. Any amounts specifically collected as a tax are
641
state funds and must be remitted as tax.
642
(6)(3) When rentals are received by way of property, goods,
643
wares, merchandise, services, or other things of value, the tax
644
shall be at the rate of 6 percent of the value of the property,
645
goods, wares, merchandise, services, or other things of value.
646
(7)(4) The tax levied by this section shall not apply to,
647
be imposed upon, or collected from any person who shall have
648
entered into a bona fide written lease for longer than 6 months
649
in duration for continuous residence at any one hotel, apartment
650
house, roominghouse, tourist or trailer camp, or condominium, or
651
to any person who shall reside continuously longer than 6 months
652
at any one hotel, apartment house, roominghouse, tourist or
653
trailer camp, or condominium and shall have paid the tax levied
654
by this section for 6 months of residence in any one hotel,
655
roominghouse, apartment house, tourist or trailer camp, or
656
condominium. Notwithstanding other provisions of this chapter, no
657
tax shall be imposed upon rooms provided guests when there is no
658
consideration involved between the guest and the public lodging
659
establishment. Further, any person who, on the effective date of
660
this act, has resided continuously for 6 months at any one hotel,
661
apartment house, roominghouse, tourist or trailer camp, or
662
condominium, or, if less than 6 months, has paid the tax imposed
663
herein until he or she shall have resided continuously for 6
664
months, shall thereafter be exempt, so long as such person shall
665
continuously reside at such location. The Department of Revenue
666
shall have the power to reform the rental contract for the
667
purposes of this chapter if the rental payments are collected in
668
other than equal daily, weekly, or monthly amounts so as to
669
reflect the actual consideration to be paid in the future for the
670
right of occupancy during the first 6 months.
671
(8)(5) The tax imposed by this section shall constitute a
672
lien on the property of the lessee or rentee of any sleeping
673
accommodations in the same manner as and shall be collectible as
674
are liens authorized and imposed by ss. 713.68 and 713.69.
675
(9)(6) It is the legislative intent that every person is
676
engaging in a taxable privilege who leases or rents parking or
677
storage spaces for motor vehicles in parking lots or garages, who
678
leases or rents docking or storage spaces for boats in boat docks
679
or marinas, or who leases or rents tie-down or storage space for
680
aircraft at airports. For the exercise of this privilege, a tax
681
is hereby levied at the rate of 6 percent on the total rental
682
charged.
683
(10)(7)(a) Full-time students enrolled in an institution
684
offering postsecondary education and military personnel currently
685
on active duty who reside in the facilities described in
686
subsection (1) shall be exempt from the tax imposed by this
687
section. The department shall be empowered to determine what
688
shall be deemed acceptable proof of full-time enrollment. The
689
exemption contained in this subsection shall apply irrespective
690
of any other provisions of this section. The tax levied by this
691
section shall not apply to or be imposed upon or collected on the
692
basis of rentals to any person who resides in any building or
693
group of buildings intended primarily for lease or rent to
694
persons as their permanent or principal place of residence.
695
(b) It is the intent of the Legislature that this
696
subsection provide tax relief for persons who rent living
697
accommodations rather than own their homes, while still providing
698
a tax on the rental of lodging facilities that primarily serve
699
transient guests.
700
(c) The rental of facilities, as defined in s.
701
212.02(10)(f), which are intended primarily for rental as a
702
principal or permanent place of residence is exempt from the tax
703
imposed by this chapter. The rental of such facilities that
704
primarily serve transient guests is not exempt by this
705
subsection. In the application of this law, or in making any
706
determination against the exemption, the department shall
707
consider the facility as primarily serving transient guests
708
unless the facility owner makes a verified declaration on a form
709
prescribed by the department that more than half of the total
710
rental units available are occupied by tenants who have a
711
continuous residence in excess of 3 months. The owner of a
712
facility declared to be exempt by this paragraph must make a
713
determination of the taxable status of the facility at the end of
714
the owner's accounting year using any consecutive 3-month period
715
at least one month of which is in the accounting year. The owner
716
must use a selected consecutive 3-month period during each annual
717
redetermination. In the event that an exempt facility no longer
718
qualifies for exemption by this paragraph, the owner must notify
719
the department on a form prescribed by the department by the 20th
720
day of the first month of the owner's next succeeding accounting
721
year that the facility no longer qualifies for such exemption.
722
The tax levied by this section shall apply to the rental of
723
facilities that no longer qualify for exemption under this
724
paragraph beginning the first day of the owner's next succeeding
725
accounting year. The provisions of this paragraph do not apply to
726
mobile home lots regulated under chapter 723.
727
(d) The rental of living accommodations in migrant labor
728
camps is not taxable under this section. "Migrant labor camps"
729
are defined as one or more buildings or structures, tents,
730
trailers, or vehicles, or any portion thereof, together with the
731
land appertaining thereto, established, operated, or used as
732
living quarters for seasonal, temporary, or migrant workers.
733
Section 9. Subsection (3) of section 212.0305, Florida
734
Statutes, is amended to read:
735
212.0305 Convention development taxes; intent;
736
administration; authorization; use of proceeds.--
737
(3) APPLICATION; ADMINISTRATION; PENALTIES.--
738
(a) The convention development tax on transient rentals
739
imposed by the governing body of any county authorized to so levy
740
shall apply to the amount of any payment made by any person to
741
rent, lease, or use for a period of 6 months or less any living
742
quarters or accommodations in a hotel, apartment hotel, motel,
743
resort motel, apartment, apartment motel, roominghouse, timeshare
744
resort, tourist or trailer camp, mobile home park, recreational
745
vehicle park, or condominium. When receipt of consideration is by
746
way of property other than money, the tax shall be levied and
747
imposed on the fair market value of such nonmonetary
748
consideration. Any payment made by a person to rent, lease, or
749
use any living quarters or accommodations which are exempt from
750
the tax imposed under s. 212.03 shall likewise be exempt from any
751
tax imposed under this section.
752
(b) As used in this section, the terms "payment" and
753
"consideration" mean the amount received by a person operating
754
transient accommodations for the use or securing the use of any
755
living quarters or sleeping or housekeeping accommodations in,
756
from, or a part of, or in connection with any hotel, apartment
757
house, roominghouse, timeshare resort, or tourist or trailer
758
camp. The phrase "person operating transient accommodations"
759
means the person conducting the daily affairs of the physical
760
facilities furnishing transient accommodations who is responsible
761
for providing the services commonly associated with operating the
762
facilities furnishing transient accommodations regardless of
763
whether such commonly associated services are provided by third
764
parties. The terms "consideration" and "rents" do not include
765
payments received by unrelated persons for facilitating the
766
booking of reservations for or on behalf of the lessees or
767
licensees at hotels, apartment houses, roominghouses, mobile home
768
parks, recreational vehicle parks, condominiums, timeshare
769
resorts, or tourist or trailer camps in this state. "Unrelated
770
person" means a person who is not in the same affiliated group of
771
corporations pursuant to s. 1504 of the Internal Revenue Code of
772
1986, as amended.
773
(c) Tax shall be due on the consideration paid for
774
occupancy in the county pursuant to a regulated short-term
775
product, as defined in chapter 721, or occupancy in the county
776
pursuant to a product that would be deemed a regulated short-term
777
product if the agreement to purchase the short-term right was
778
executed in this state. Such tax shall be collected on the last
779
day of occupancy within the county unless such consideration is
780
applied to the purchase of a timeshare estate. Notwithstanding
781
the provisions of paragraph (b), the occupancy of an
782
accommodation of a timeshare resort pursuant to a timeshare plan,
783
a multisite timeshare plan, or an exchange transaction in an
784
exchange program, as defined in chapter 721, by the owner of a
785
timeshare interest or such owner's guest, which guest is not
786
paying monetary consideration to the owner or to a third party
787
for the benefit of the owner, is not a privilege subject to
788
taxation under this section. A membership or transaction fee paid
789
by a timeshare owner which does not provide the timeshare owner
790
with the right to occupy any specific timeshare unit but merely
791
provides the timeshare owner with the opportunity to exchange a
792
timeshare interest through an exchange program is a service
793
charge and not subject to tax.
794
(d) Consideration paid for the purchase of a timeshare
795
license in a timeshare plan, as defined in chapter 721, is rent
796
subject to tax under this section.
797
(e)(b) The tax shall be charged by the person receiving the
798
consideration for the lease or rental, and the tax shall be
799
collected from the lessee, tenant, or customer at the time of
800
payment of the consideration for such lease or rental. The person
801
operating transient accommodations shall separately state the tax
802
from the rental charged on the receipt, invoice, or other
803
documentation issued with respect to charges for transient
804
accommodations. Persons facilitating the booking of reservations
805
who are unrelated to the person operating the transient
806
accommodations in which the reservation is booked are not
807
required to separately state amounts charged on the receipt,
808
invoice, or other documentation issued by the person facilitating
809
the booking of the reservation. Any amounts specifically
810
collected as a tax are county funds and must be remitted as tax.
811
(f)(c) The person receiving the consideration for such
812
rental or lease shall receive, account for, and remit the tax to
813
the department at the time and in the manner provided for persons
814
who collect and remit taxes under s. 212.03. The same duties and
815
privileges imposed by this chapter upon dealers in tangible
816
property respecting the collection and remission of tax; the
817
making of returns; the keeping of books, records, and accounts;
818
and compliance with the rules of the department in the
819
administration of this chapter apply to and are binding upon all
820
persons who are subject to the provisions of this section.
821
However, the department may authorize a quarterly return and
822
payment when the tax remitted by the dealer for the preceding
823
quarter did not exceed $25.
824
(g)(d) The department shall keep records showing the amount
825
of taxes collected, which records shall disclose the taxes
826
collected from each county in which a local government resort tax
827
is levied. These records shall be subject to the provisions of s.
828
213.053 and are confidential and exempt from the provisions of s.
829
119.07(1).
830
(h)(e) The collections received by the department from the
831
tax, less costs of administration, shall be paid and returned
832
monthly to the county which imposed the tax, for use by the
833
county as provided in this section. Such receipts shall be placed
834
in a specific trust fund or funds created by the county.
835
(i)(f) The department shall adopt promulgate such rules and
836
shall prescribe and publish such forms as may be necessary to
837
effectuate the purposes of this section. The department is
838
authorized to establish audit procedures and to assess for
839
delinquent taxes.
840
(j)(g) The estimated tax provisions contained in s. 212.11
841
do not apply to the administration of any tax levied under this
842
section.
843
(k)(h) Any person taxable under this section who, either by
844
himself or herself or through the person's agents or employees,
845
fails or refuses to charge and collect the taxes herein provided
846
from the person paying any rental or lease is, in addition to
847
being personally liable for the payment of the tax, guilty of a
848
misdemeanor of the first degree, punishable as provided in s.
849
775.082 or s. 775.083.
850
(l)(i) A No person may not shall advertise or hold out to
851
the public in any manner, directly or indirectly, that he or she
852
will absorb all or any part of the tax; that he or she will
853
relieve the person paying the rental of the payment of all or any
854
part of the tax; or that the tax will not be added to the rental
855
or lease consideration or, if added, that the tax or any part
856
thereof will be refunded or refused, either directly or
857
indirectly, by any method whatsoever. Any person who willfully
858
violates any provision of this paragraph is guilty of a
859
misdemeanor of the first degree, punishable as provided in s.
860
775.082 or s. 775.083.
861
(m)(j) The tax shall constitute a lien on the property of
862
the lessee, customer, or tenant in the same manner as, and shall
863
be collectible as are, liens authorized and imposed by ss.
864
713.67, 713.68, and 713.69.
865
(n)(k) Any tax levied pursuant to this section shall be in
866
addition to any other tax imposed pursuant to this chapter and in
867
addition to all other taxes and fees and the consideration for
868
the rental or lease.
869
(o)(l) The department shall administer the taxes levied
870
herein as increases in the rate of the tax authorized in s.
871
125.0104. The department shall collect and enforce the provisions
872
of this section and s. 125.0104 in conjunction with each other in
873
those counties authorized to levy the taxes authorized herein.
874
The department shall distribute the proceeds received from the
875
taxes levied pursuant to this section and s. 125.0104 in
876
proportion to the rates of the taxes authorized to the
877
appropriate trust funds as provided by law. In the event of
878
underpayment of the total amount due by a taxpayer pursuant to
879
this section and s. 125.0104, the department shall distribute the
880
amount received in proportion to the rates of the taxes
881
authorized to the appropriate trust funds as provided by law and
882
the penalties and interest due on both of said taxes shall be
883
applicable.
884
Section 10. The amendments made by this act to ss. 212.03
885
and 212.0305, Florida Statutes, are intended as clarifying and
886
remedial in nature and are not a basis for assessments of tax for
887
periods before July 1, 2008, or for refunds of tax for periods
888
before July 1, 2008.
889
Section 11. Paragraph (a) of subsection (1) of section
890
212.031, Florida Statutes, is amended to read:
891
212.031 Tax on rental or license fee for use of real
892
property.--
893
(1)(a) It is declared to be the legislative intent that
894
every person is exercising a taxable privilege who engages in the
895
business of renting, leasing, letting, or granting a license for
896
the use of any real property unless such property is:
897
1. Assessed as agricultural property under s. 193.461.
898
2. Used exclusively as dwelling units.
899
3. Property subject to tax on parking, docking, or storage
900
spaces under s. 212.03(9) s. 212.03(6).
901
4. Recreational property or the common elements of a
902
condominium when subject to a lease between the developer or
903
owner thereof and the condominium association in its own right or
904
as agent for the owners of individual condominium units or the
905
owners of individual condominium units. However, only the lease
906
payments on such property shall be exempt from the tax imposed by
907
this chapter, and any other use made by the owner or the
908
condominium association shall be fully taxable under this
909
chapter.
910
5. A public or private street or right-of-way and poles,
911
conduits, fixtures, and similar improvements located on such
912
streets or rights-of-way, occupied or used by a utility or
913
provider of communications services, as defined by s. 202.11, for
914
utility or communications or television purposes. For purposes of
915
this subparagraph, the term "utility" means any person providing
916
utility services as defined in s. 203.012. This exception also
917
applies to property, wherever located, on which the following are
918
placed: towers, antennas, cables, accessory structures, or
919
equipment, not including switching equipment, used in the
920
provision of mobile communications services as defined in s.
921
202.11. For purposes of this chapter, towers used in the
922
provision of mobile communications services, as defined in s.
923
202.11, are considered to be fixtures.
924
6. A public street or road which is used for transportation
925
purposes.
926
7. Property used at an airport exclusively for the purpose
927
of aircraft landing or aircraft taxiing or property used by an
928
airline for the purpose of loading or unloading passengers or
929
property onto or from aircraft or for fueling aircraft.
930
8.a. Property used at a port authority, as defined in s.
931
315.02(2), exclusively for the purpose of oceangoing vessels or
932
tugs docking, or such vessels mooring on property used by a port
933
authority for the purpose of loading or unloading passengers or
934
cargo onto or from such a vessel, or property used at a port
935
authority for fueling such vessels, or to the extent that the
936
amount paid for the use of any property at the port is based on
937
the charge for the amount of tonnage actually imported or
938
exported through the port by a tenant.
939
b. The amount charged for the use of any property at the
940
port in excess of the amount charged for tonnage actually
941
imported or exported shall remain subject to tax except as
942
provided in sub-subparagraph a.
943
9. Property used as an integral part of the performance of
944
qualified production services. As used in this subparagraph, the
945
term "qualified production services" means any activity or
946
service performed directly in connection with the production of a
947
qualified motion picture, as defined in s. 212.06(1)(b), and
948
includes:
949
a. Photography, sound and recording, casting, location
950
managing and scouting, shooting, creation of special and optical
951
effects, animation, adaptation (language, media, electronic, or
952
otherwise), technological modifications, computer graphics, set
953
and stage support (such as electricians, lighting designers and
954
operators, greensmen, prop managers and assistants, and grips),
955
wardrobe (design, preparation, and management), hair and makeup
956
(design, production, and application), performing (such as
957
acting, dancing, and playing), designing and executing stunts,
958
coaching, consulting, writing, scoring, composing,
959
choreographing, script supervising, directing, producing,
960
transmitting dailies, dubbing, mixing, editing, cutting, looping,
961
printing, processing, duplicating, storing, and distributing;
962
b. The design, planning, engineering, construction,
963
alteration, repair, and maintenance of real or personal property
964
including stages, sets, props, models, paintings, and facilities
965
principally required for the performance of those services listed
966
in sub-subparagraph a.; and
967
c. Property management services directly related to
968
property used in connection with the services described in sub-
969
subparagraphs a. and b.
970
971
This exemption will inure to the taxpayer upon presentation of
972
the certificate of exemption issued to the taxpayer under the
973
provisions of s. 288.1258.
974
10. Leased, subleased, licensed, or rented to a person
975
providing food and drink concessionaire services within the
976
premises of a convention hall, exhibition hall, auditorium,
977
stadium, theater, arena, civic center, performing arts center,
978
publicly owned recreational facility, or any business operated
979
under a permit issued pursuant to chapter 550. A person providing
980
retail concessionaire services involving the sale of food and
981
drink or other tangible personal property within the premises of
982
an airport shall be subject to tax on the rental of real property
983
used for that purpose, but shall not be subject to the tax on any
984
license to use the property. For purposes of this subparagraph,
985
the term "sale" shall not include the leasing of tangible
986
personal property.
987
11. Property occupied pursuant to an instrument calling for
988
payments which the department has declared, in a Technical
989
Assistance Advisement issued on or before March 15, 1993, to be
990
nontaxable pursuant to rule 12A-1.070(19)(c), Florida
991
Administrative Code; provided that this subparagraph shall only
992
apply to property occupied by the same person before and after
993
the execution of the subject instrument and only to those
994
payments made pursuant to such instrument, exclusive of renewals
995
and extensions thereof occurring after March 15, 1993.
996
12. Rented, leased, subleased, or licensed to a
997
concessionaire by a convention hall, exhibition hall, auditorium,
998
stadium, theater, arena, civic center, performing arts center, or
999
publicly owned recreational facility, during an event at the
1000
facility, to be used by the concessionaire to sell souvenirs,
1001
novelties, or other event-related products. This subparagraph
1002
applies only to that portion of the rental, lease, or license
1003
payment which is based on a percentage of sales and not based on
1004
a fixed price. This subparagraph is repealed July 1, 2009.
1005
13. Property used or occupied predominantly for space
1006
flight business purposes. As used in this subparagraph, "space
1007
flight business" means the manufacturing, processing, or assembly
1008
of a space facility, space propulsion system, space vehicle,
1009
satellite, or station of any kind possessing the capacity for
1010
space flight, as defined by s. 212.02(23), or components thereof,
1011
and also means the following activities supporting space flight:
1012
vehicle launch activities, flight operations, ground control or
1013
ground support, and all administrative activities directly
1014
related thereto. Property shall be deemed to be used or occupied
1015
predominantly for space flight business purposes if more than 50
1016
percent of the property, or improvements thereon, is used for one
1017
or more space flight business purposes. Possession by a landlord,
1018
lessor, or licensor of a signed written statement from the
1019
tenant, lessee, or licensee claiming the exemption shall relieve
1020
the landlord, lessor, or licensor from the responsibility of
1021
collecting the tax, and the department shall look solely to the
1022
tenant, lessee, or licensee for recovery of such tax if it
1023
determines that the exemption was not applicable.
1024
Section 12. Present paragraph (f) of subsection (7) of
1025
section 212.055, Florida Statutes, is redesignated as paragraph
1026
(g), and a new paragraph (f) is added to that subsection, to
1027
read:
1028
212.055 Discretionary sales surtaxes; legislative intent;
1029
authorization and use of proceeds.--It is the legislative intent
1030
that any authorization for imposition of a discretionary sales
1031
surtax shall be published in the Florida Statutes as a subsection
1032
of this section, irrespective of the duration of the levy. Each
1033
enactment shall specify the types of counties authorized to levy;
1034
the rate or rates which may be imposed; the maximum length of
1035
time the surtax may be imposed, if any; the procedure which must
1036
be followed to secure voter approval, if required; the purpose
1037
for which the proceeds may be expended; and such other
1038
requirements as the Legislature may provide. Taxable transactions
1039
and administrative procedures shall be as provided in s. 212.054.
1040
(7) VOTER-APPROVED INDIGENT CARE SURTAX.--
1041
(f) Notwithstanding any provision of this subsection except
1042
paragraphs (b) and (g), a hospital surtax may be levied upon
1043
approval of a referendum by the electors in a county that has
1044
more than one independent special hospital district and a
1045
population of fewer than 50,000 residents, not including inmates
1046
and patients residing in institutions operated by the Federal
1047
Government, the Department of Corrections, the Department of
1048
Health, or the Department of Children and Family Services.
1049
Subject to the cap in paragraph (g), the surtax may be levied at
1050
a rate not to exceed 1 percent.
1051
1. At least 90 days before submitting the referendum to the
1052
voters, the governing body of the county shall certify to the
1053
Department of Revenue the populations of each special hospital
1054
district. If the surtax referendum is approved, the surtax
1055
proceeds shall be allocated to each district in proportion to the
1056
relative populations certified by the county governing body.
1057
2. In addition to the uses authorized by this subsection,
1058
an independent special hospital district may pledge surtax
1059
proceeds to service new or existing bond indebtedness and may use
1060
surtax proceeds to pay the direct costs incurred to finance,
1061
plan, construct, or reconstruct a public or not-for-profit
1062
hospital in the county; the land acquisition, land improvement,
1063
design, engineering costs, equipment, and furnishing costs
1064
related to the hospital; or the direct costs associated
1065
therewith. An independent hospital district may use the services
1066
of the Division of Bond Finance of the State Board of
1067
Administration pursuant to the State Bond Act to issue bonds
1068
under this paragraph.
1069
3. Any county having a population of fewer than 50,000
1070
residents at the time bonds authorized in this paragraph are
1071
issued shall retain the authority granted under this paragraph
1072
throughout the term of such bonds, including the term of any
1073
refinancing bonds, regardless of any subsequent increase in
1074
population which results in the county having 50,000 or more
1075
residents.
1076
4. If the indebtedness issued by one hospital district
1077
expires before the indebtedness issued by the other hospital
1078
district, the full amount of the surtax proceeds shall be applied
1079
to service the remaining indebtedness until it is extinguished.
1080
Section 13. Paragraph (b) of subsection (1) and subsection
1081
(3) of section 212.07, Florida Statutes, are amended to read:
1082
212.07 Sales, storage, use tax; tax added to purchase
1083
price; dealer not to absorb; liability of purchasers who cannot
1084
prove payment of the tax; penalties; general exemptions.--
1085
(1)
1086
(b) A resale must be in strict compliance with s. 212.18
1087
and the rules and regulations, and any dealer who makes a sale
1088
for resale which is not in strict compliance with s. 212.18 and
1089
the rules and regulations shall himself or herself be liable for
1090
and pay the tax. Any dealer who makes a sale for resale shall
1091
document the exempt nature of the transaction, as established by
1092
rules promulgated by the department, by retaining a copy of the
1093
purchaser's resale certificate. In lieu of maintaining a copy of
1094
the certificate, a dealer may document, prior to the time of
1095
sale, an authorization number provided telephonically or
1096
electronically by the department, or by such other means
1097
established by rule of the department. The dealer may rely on a
1098
resale certificate issued pursuant to s. 212.18(3)(d) s.
1099
212.18(3)(c), valid at the time of receipt from the purchaser,
1100
without seeking annual verification of the resale certificate if
1101
the dealer makes recurring sales to a purchaser in the normal
1102
course of business on a continual basis. For purposes of this
1103
paragraph, "recurring sales to a purchaser in the normal course
1104
of business" refers to a sale in which the dealer extends credit
1105
to the purchaser and records the debt as an account receivable,
1106
or in which the dealer sells to a purchaser who has an
1107
established cash or C.O.D. account, similar to an open credit
1108
account. For purposes of this paragraph, purchases are made from
1109
a selling dealer on a continual basis if the selling dealer
1110
makes, in the normal course of business, sales to the purchaser
1111
no less frequently than once in every 12-month period. A dealer
1112
may, through the informal protest provided for in s. 213.21 and
1113
the rules of the Department of Revenue, provide the department
1114
with evidence of the exempt status of a sale. Consumer
1115
certificates of exemption executed by those exempt entities that
1116
were registered with the department at the time of sale, resale
1117
certificates provided by purchasers who were active dealers at
1118
the time of sale, and verification by the department of a
1119
purchaser's active dealer status at the time of sale in lieu of a
1120
resale certificate shall be accepted by the department when
1121
submitted during the protest period, but may not be accepted in
1122
any proceeding under chapter 120 or any circuit court action
1123
instituted under chapter 72.
1124
(3)(a) A Any dealer who fails, neglects, or refuses to
1125
collect the tax or fees imposed under this chapter herein
1126
provided, either by himself or herself or through the dealer's
1127
agents or employees, is, in addition to the penalty of being
1128
liable for and paying the tax or fees himself or herself, commits
1129
guilty of a misdemeanor of the first degree, punishable as
1130
provided in s. 775.082 or s. 775.083.
1131
(b) A dealer who willfully fails to collect the tax or fees
1132
imposed under this chapter after the department provides notice
1133
of the duty to collect the tax or fees shall, in addition to
1134
being liable for and paying the tax or fees and for any other
1135
penalties provided by law, be liable for a specific penalty of
1136
100 percent of any uncollected tax or fees and, upon conviction,
1137
for fine and punishment as provided in s. 775.082, s. 775.083, or
1138
s. 775.084:
1139
1. If the total amount of uncollected taxes or fees is less
1140
than $300, the first offense is a misdemeanor of the second
1141
degree, the second offense is a misdemeanor of the first degree,
1142
and the third and all subsequent offenses are felonies of the
1143
third degree.
1144
2. If the total amount of the uncollected taxes or fees is
1145
$300 or more but less than $20,000, the offense is a felony of
1146
the third degree.
1147
3. If the total amount of the uncollected taxes or fees is
1148
$20,000 or more but less than $100,000, the offense is a felony
1149
of the second degree.
1150
4. If the total amount of the uncollected taxes or fees is
1151
$100,000 or more, the offense is a felony of the first degree.
1152
(c) For the purposes of this subsection, "willful" means a
1153
voluntary, intentional violation of a known legal duty.
1154
(d) The department shall give written notice of the duty to
1155
collect taxes or fees to the dealer by personal service; or by
1156
sending notice to the dealer by registered mail, to the dealer's
1157
last known address; or by both personal service and mailing.
1158
Section 14. Paragraph (g) of subsection (5) of section
1159
212.08, Florida Statutes, is amended to read:
1160
212.08 Sales, rental, use, consumption, distribution, and
1161
storage tax; specified exemptions.--The sale at retail, the
1162
rental, the use, the consumption, the distribution, and the
1163
storage to be used or consumed in this state of the following are
1164
hereby specifically exempt from the tax imposed by this chapter.
1165
(5) EXEMPTIONS; ACCOUNT OF USE.--
1166
(g) Building materials used in the rehabilitation of real
1167
property located in an enterprise zone.--
1168
1. Building materials used in the rehabilitation of real
1169
property located in an enterprise zone are shall be exempt from
1170
the tax imposed by this chapter upon an affirmative showing to
1171
the satisfaction of the department that the items have been used
1172
for the rehabilitation of real property located in an enterprise
1173
zone. Except as provided in subparagraph 2., this exemption
1174
inures to the owner, lessee, or lessor at the time of the
1175
rehabilitated real property located in an enterprise zone is
1176
rehabilitated, but only through a refund of previously paid
1177
taxes. To receive a refund pursuant to this paragraph, the owner,
1178
lessee, or lessor of the rehabilitated real property located in
1179
an enterprise zone must file an application under oath with the
1180
governing body or enterprise zone development agency having
1181
jurisdiction over the enterprise zone where the business is
1182
located, as applicable. A single application for refund may be
1183
submitted for multiple, contiguous parcels that were parts of a
1184
single parcel that was divided as part of the rehabilitation of
1185
the property. All other requirements of this paragraph apply to
1186
each parcel on an individual basis. The application must include,
1187
which includes:
1188
a. The name and address of the person claiming the refund.
1189
b. An address and assessment roll parcel number of the
1190
rehabilitated real property in an enterprise zone for which a
1191
refund of previously paid taxes is being sought.
1192
c. A description of the improvements made to accomplish the
1193
rehabilitation of the real property.
1194
d. A copy of a valid the building permit issued by the
1195
county or municipal building department for the rehabilitation of
1196
the real property.
1197
e. A sworn statement, under the penalty of perjury, from
1198
the general contractor, licensed in this state, with whom the
1199
applicant contracted to make the improvements necessary to
1200
rehabilitate accomplish the rehabilitation of the real property,
1201
which statement lists the building materials used in the
1202
rehabilitation of the real property, the actual cost of the
1203
building materials, and the amount of sales tax paid in this
1204
state on the building materials. If In the event that a general
1205
contractor has not been used, the applicant shall provide the
1206
this information in a sworn statement, under the penalty of
1207
perjury. Copies of the invoices which evidence the purchase of
1208
the building materials used in the such rehabilitation and the
1209
payment of sales tax on the building materials shall be attached
1210
to the sworn statement provided by the general contractor or by
1211
the applicant. Unless the actual cost of building materials used
1212
in the rehabilitation of real property and the payment of sales
1213
taxes due are thereon is documented by a general contractor or by
1214
the applicant in this manner, the cost of such building materials
1215
shall be an amount equal to 40 percent of the increase in
1216
assessed value for ad valorem tax purposes.
1217
f. The identifying number assigned pursuant to s. 290.0065
1218
to the enterprise zone in which the rehabilitated real property
1219
is located.
1220
g. A certification by the local building code inspector
1221
that the improvements necessary for rehabilitating to accomplish
1222
the rehabilitation of the real property are substantially
1223
completed.
1224
h. Whether the business is a small business as defined by
1225
s. 288.703(1).
1226
i. If applicable, the name and address of each permanent
1227
employee of the business, including, for each employee who is a
1228
resident of an enterprise zone, the identifying number assigned
1229
pursuant to s. 290.0065 to the enterprise zone in which the
1230
employee resides.
1231
2. This exemption inures to a municipality city, county,
1232
other governmental unit or agency, or nonprofit community-based
1233
organization through a refund of previously paid taxes if the
1234
building materials used in the rehabilitation of real property
1235
located in an enterprise zone are paid for from the funds of a
1236
community development block grant, State Housing Initiatives
1237
Partnership Program, or similar grant or loan program. To receive
1238
a refund of previously paid taxes pursuant to this paragraph, a
1239
municipality city, county, other governmental unit or agency, or
1240
nonprofit community-based organization must file an application
1241
that which includes the same information required to be provided
1242
in subparagraph 1. by an owner, lessee, or lessor of
1243
rehabilitated real property. In addition, the application must
1244
include a sworn statement signed by the chief executive officer
1245
of the municipality city, county, other governmental unit or
1246
agency, or nonprofit community-based organization seeking a
1247
refund which states that the building materials for which a
1248
refund is sought were paid for from the funds of a community
1249
development block grant, State Housing Initiatives Partnership
1250
Program, or similar grant or loan program.
1251
3. Within 10 working days after receipt of an application,
1252
the governing body or enterprise zone development agency shall
1253
review the application to determine if it contains all the
1254
information required under pursuant to subparagraph 1. or
1255
subparagraph 2. and meets the criteria set out in this paragraph.
1256
The governing body or agency shall certify all applications that
1257
contain the required information required pursuant to
1258
subparagraph 1. or subparagraph 2. and meet the criteria set out
1259
in this paragraph as eligible to receive a refund. If applicable,
1260
the governing body or agency shall also certify that if 20
1261
percent of the employees of the business are residents of an
1262
enterprise zone, excluding temporary and part-time employees. The
1263
certification must shall be in writing, and a copy of the
1264
certification shall be transmitted to the executive director of
1265
the department of Revenue. The applicant is shall be responsible
1266
for forwarding a certified application to the department within
1267
the time specified in subparagraph 4.
1268
4. An application for a refund pursuant to this paragraph
1269
must be submitted to the department within 6 months after the
1270
rehabilitation of the property is deemed to be substantially
1271
completed by the local building code inspector or by October 1
1272
September 1 after the rehabilitated property is first subject to
1273
assessment.
1274
5. Only Not more than one exemption through a refund of
1275
previously paid taxes for the rehabilitation of real property is
1276
allowed shall be permitted for any single parcel of property
1277
unless there is a change in ownership, a new lessor, or a new
1278
lessee of the real property. A No refund may not shall be granted
1279
pursuant to this paragraph unless the amount to be refunded
1280
exceeds $500. The No refund may not granted pursuant to this
1281
paragraph shall exceed the lesser of 97 percent of the Florida
1282
sales or use tax paid on the cost of the building materials used
1283
in the rehabilitation of the real property as determined pursuant
1284
to sub-subparagraph 1.e. or $5,000, or, if at least no less than
1285
20 percent of the employees of the business are residents of an
1286
enterprise zone, excluding temporary and part-time employees, the
1287
amount of refund may granted pursuant to this paragraph shall not
1288
exceed the lesser of 97 percent of the sales tax paid on the cost
1289
of such building materials or $10,000. A refund approved pursuant
1290
to this paragraph must shall be made within 30 days after of
1291
formal approval by the department of the application for the
1292
refund. This subparagraph shall apply retroactively to July 1,
1293
2005.
1294
6. The department shall adopt rules governing the manner
1295
and form of refund applications and may establish guidelines as
1296
to the requisites for an affirmative showing of qualification for
1297
exemption under this paragraph.
1298
7. The department shall deduct an amount equal to 10
1299
percent of each refund granted under the provisions of this
1300
paragraph from the amount transferred into the Local Government
1301
Half-cent Sales Tax Clearing Trust Fund pursuant to s. 212.20 for
1302
the county area in which the rehabilitated real property is
1303
located and shall transfer that amount to the General Revenue
1304
Fund.
1305
8. For the purposes of the exemption provided in this
1306
paragraph:
1307
a. "Building materials" means tangible personal property
1308
that which becomes a component part of improvements to real
1309
property.
1310
b. "Real property" has the same meaning as in s. 192.001
1311
provided in s. 192.001(12).
1312
c. "Rehabilitation of real property" means the
1313
reconstruction, renovation, restoration, rehabilitation,
1314
construction, or expansion of improvements to real property.
1315
d. "Substantially completed" has the same meaning as
1316
provided in s. 192.042(1).
1317
9. This paragraph expires on the date specified in s.
1318
290.016 for the expiration of the Florida Enterprise Zone Act.
1319
Section 15. Paragraph (d) of subsection (2) of section
1320
212.12, Florida Statutes, is amended to read:
1321
212.12 Dealer's credit for collecting tax; penalties for
1322
noncompliance; powers of Department of Revenue in dealing with
1323
delinquents; brackets applicable to taxable transactions; records
1324
required.--
1325
(2)
1326
(d) Any person who makes a false or fraudulent return with
1327
a willful intent to evade payment of any tax or fee imposed under
1328
this chapter; any person who, after the department's delivery of
1329
a written notice to the person's last known address specifically
1330
alerting the person of the requirement to register the person's
1331
business as a dealer, intentionally fails to register the
1332
business; and any person who, after the department's delivery of
1333
a written notice to the person's last known address specifically
1334
alerting the person of the requirement to collect tax on specific
1335
transactions, intentionally fails to collect such tax, shall, in
1336
addition to the other penalties provided by law, be liable for a
1337
specific penalty of 100 percent of any unreported or any
1338
uncollected tax or fee and, upon conviction, for fine and
1339
punishment as provided in s. 775.082, s. 775.083, or s. 775.084.
1340
Delivery of written notice may be made by certified mail, or by
1341
the use of such other method as is documented as being necessary
1342
and reasonable under the circumstances. The civil and criminal
1343
penalties imposed herein for failure to comply with a written
1344
notice alerting the person of the requirement to register the
1345
person's business as a dealer or to collect tax on specific
1346
transactions shall not apply if the person timely files a written
1347
challenge to such notice in accordance with procedures
1348
established by the department by rule or the notice fails to
1349
clearly advise that failure to comply with or timely challenge
1350
the notice will result in the imposition of the civil and
1351
criminal penalties imposed herein.
1352
1. If the total amount of unreported or uncollected taxes
1353
or fees is less than $300, the first offense resulting in
1354
conviction is a misdemeanor of the second degree, the second
1355
offense resulting in conviction is a misdemeanor of the first
1356
degree, and the third and all subsequent offenses resulting in
1357
conviction is a misdemeanor of the first degree, and the third
1358
and all subsequent offenses resulting in conviction are felonies
1359
of the third degree.
1360
2. If the total amount of unreported or uncollected taxes
1361
or fees is $300 or more but less than $20,000, the offense is a
1362
felony of the third degree.
1363
3. If the total amount of unreported or uncollected taxes
1364
or fees is $20,000 or more but less than $100,000, the offense is
1365
a felony of the second degree.
1366
4. If the total amount of unreported or uncollected taxes
1367
or fees is $100,000 or more, the offense is a felony of the first
1368
degree.
1369
Section 16. Paragraphs (c), (d), and (e) of subsection (3)
1370
of section 212.18, Florida Statutes, are renumbered as paragraphs
1371
(d), (e), and (f), respectively, and paragraph (b) of that
1372
subsection is amended, to read:
1373
212.18 Administration of law; registration of dealers;
1374
rules.--
1375
(3)
1376
(b) The department, upon receipt of such application, shall
1377
will grant to the applicant a separate certificate of
1378
registration for each place of business, which certificate may be
1379
canceled by the department or its designated assistants for any
1380
failure by the certificateholder to comply with any of the
1381
provisions of this chapter. The certificate is not assignable and
1382
is valid only for the person, firm, copartnership, or corporation
1383
to which issued. The certificate must be placed in a conspicuous
1384
place in the business or businesses for which it is issued and
1385
must be displayed at all times. Except as provided in this
1386
subsection, no person shall engage in business as a dealer or in
1387
leasing, renting, or letting of or granting licenses in living
1388
quarters or sleeping or housekeeping accommodations in hotels,
1389
apartment houses, roominghouses, tourist or trailer camps, or
1390
real property as hereinbefore defined, nor shall any person sell
1391
or receive anything of value by way of admissions, without first
1392
having obtained such a certificate or after such certificate has
1393
been canceled; no person shall receive any license from any
1394
authority within the state to engage in any such business without
1395
first having obtained such a certificate or after such
1396
certificate has been canceled. The engaging in the business of
1397
selling or leasing tangible personal property or services or as a
1398
dealer, as defined in this chapter, or the engaging in leasing,
1399
renting, or letting of or granting licenses in living quarters or
1400
sleeping or housekeeping accommodations in hotels, apartment
1401
houses, roominghouses, or tourist or trailer camps that are
1402
taxable under this chapter, or real property, or the engaging in
1403
the business of selling or receiving anything of value by way of
1404
admissions, without such certificate first being obtained or
1405
after such certificate has been canceled by the department, is
1406
prohibited.
1407
(c)1. The failure or refusal of any person, firm,
1408
copartnership, or corporation to register so qualify when
1409
required hereunder is a misdemeanor of the first degree,
1410
punishable as provided in s. 775.082 or s. 775.083, or subject to
1411
injunctive proceedings as provided by law. Such failure or
1412
refusal also subjects the offender to a $100 initial registration
1413
fee in lieu of the $5 registration fee authorized in paragraph
1414
(a). However, the department may waive the increase in the
1415
registration fee if it determines is determined by the department
1416
that the failure to register was due to reasonable cause and not
1417
to willful negligence, willful neglect, or fraud.
1418
2. Any person who willfully fails to register after the
1419
department provides notice of the duty to register as a dealer
1420
for the purpose of engaging in or conducting business in the
1421
state, commits a felony of the third degree, punishable as
1422
provided in s. 775.082, s. 775.083, or s. 775.084.
1423
a. For the purposes of this section, "willful" means a
1424
voluntary, intentional violation of a known legal duty.
1425
b. The department shall give written notice of the duty to
1426
register to the person by personal service, by sending notice by
1427
registered mail to the person's last known address, or by
1428
personal service and mailing.
1429
Section 17. Subsection (6) of section 213.015, Florida
1430
Statutes, is amended to read:
1431
213.015 Taxpayer rights.--There is created a Florida
1432
Taxpayer's Bill of Rights to guarantee that the rights, privacy,
1433
and property of Florida taxpayers are adequately safeguarded and
1434
protected during tax assessment, collection, and enforcement
1435
processes administered under the revenue laws of this state. The
1436
Taxpayer's Bill of Rights compiles, in one document, brief but
1437
comprehensive statements which explain, in simple, nontechnical
1438
terms, the rights and obligations of the Department of Revenue
1439
and taxpayers. Section 192.0105 provides additional rights
1440
afforded to payors of property taxes and assessments. The rights
1441
afforded taxpayers to ensure that their privacy and property are
1442
safeguarded and protected during tax assessment and collection
1443
are available only insofar as they are implemented in other parts
1444
of the Florida Statutes or rules of the Department of Revenue.
1445
The rights so guaranteed Florida taxpayers in the Florida
1446
Statutes and the departmental rules are:
1447
(6) The right to be informed of impending collection
1448
actions which require sale or seizure of property or freezing of
1449
assets, except jeopardy assessments, and the right to at least 30
1450
days' notice in which to pay the liability or seek further review
1451
(see ss. 198.20, 199.262, 201.16, 206.075, 206.24, 211.125(5),
1452
212.03(5), 212.0305(3)(m) 212.0305(3)(j), 212.04(7), 212.14(1),
1453
213.73(3), 213.731, and 220.739).
1454
Section 18. Paragraph (a) of subsection (2), subsection
1455
(5), and paragraph (d) of subsection (8) of section 213.053,
1456
Florida Statutes, are amended, paragraph (z) is added to
1457
subsection (8) of that section, and subsection (19) is added to
1458
that section, to read:
1459
213.053 Confidentiality and information sharing.--
1460
(2)(a) All information contained in returns, reports,
1461
accounts, or declarations received by the department, including
1462
investigative reports and information, and including letters of
1463
technical advice, telephone numbers, and electronic mail
1464
addresses collected and maintained by the department for the
1465
purpose of communicating with taxpayers, is confidential except
1466
for official purposes and is exempt from s. 119.07(1).
1467
(5) Nothing contained in this section shall prevent the
1468
department from:
1469
(a) Publishing statistics so classified as to prevent the
1470
identification of particular accounts, reports, declarations, or
1471
returns.; or
1472
(b) Using telephone, electronic mail, facsimile, or other
1473
electronic means to:
1474
1. Distribute tax information regarding changes in law, tax
1475
rates, or interest rates, or other information that is not
1476
specific to a particular taxpayer;
1477
2. Provide reminders of due dates;
1478
3. Respond to a taxpayer that has provided and authorized
1479
the department to use an electronic mail address that does not
1480
support encryption; or
1481
4. Request taxpayers to contact the department Disclosing to
1482
the Chief Financial Officer the names and addresses of those
1483
taxpayers who have claimed an exemption pursuant to former s.
1484
199.185(1)(i) or a deduction pursuant to s. 220.63(5).
1485
(8) Notwithstanding any other provision of this section,
1486
the department may provide:
1487
(d) Information relating to chapter 212 and chapter 509
1488
Names, addresses, and sales tax registration information to the
1489
Division of Hotels and Restaurants of the Department of Business
1490
and Professional Regulation in the conduct of its official
1491
duties.
1492
(z) Names and taxpayer identification numbers relating to
1493
information sharing agreements with financial institutions
1494
pursuant to s. 213.0532.
1495
1496
Disclosure of information under this subsection shall be pursuant
1497
to a written agreement between the executive director and the
1498
agency. Such agencies, governmental or nongovernmental, shall be
1499
bound by the same requirements of confidentiality as the
1500
Department of Revenue. Breach of confidentiality is a misdemeanor
1501
of the first degree, punishable as provided by s. 775.082 or s.
1502
775.083.
1503
(19) The department may publish a list of taxpayers against
1504
whom it has issued a warrant or filed a judgment lien against a
1505
taxpayer's property if the taxpayers are delinquent in the
1506
payment of any tax, fee, penalty, interest, or surcharge
1507
administered by the department. The list shall identify each
1508
taxpayer by name, address, amounts and types of taxes, fees, or
1509
surcharges and the employer identification number or other
1510
taxpayer identification number.
1511
(a) The list shall be available for public inspection at
1512
the department or by other means of publication, including the
1513
Internet. The department may provide a copy of the list to any
1514
agency of the state for similar publication.
1515
(b) The department shall update the list at least monthly
1516
to reflect payments for resolution of deficiencies and to
1517
otherwise add or remove taxpayers from the list.
1518
(c) The department may adopt rules for the administration
1519
of this subsection.
1520
Section 19. Section 213.0532, Florida Statutes, is created
1521
to read:
1522
213.0532 Agreements with financial institutions.--
1523
(1) As used in this section, the term:
1524
(a) "Financial institution" means:
1525
1. A depository institution as defined in 12 U.S.C. s.
1526
1813(c);
1527
2. An institution-affiliated party as defined in 12 U.S.C.
1528
s. 1813(u);
1529
3. Any federal credit union or state credit union as
1530
defined in 12 U.S.C. s. 1752, including an institution-affiliated
1531
party of such a credit union as defined in 12 U.S.C s. 1786(r);
1532
and
1533
4. Any benefit association, insurance company, safe-deposit
1534
company, money market mutual fund, or similar entity authorized
1535
to do business in this state.
1536
(b) "Account" means a demand deposit account, checking or
1537
negotiable withdrawal order account, savings account, time
1538
deposit account, or money-market mutual fund account.
1539
(c) "Department" means the Department of Revenue.
1540
(d) "Obligor" means any person against whose property the
1541
department has issued a warrant or filed a judgment lien
1542
certificate.
1543
(e) "Person" has the same meaning as in s. 212.02.
1544
(2) The department shall request information and assistance
1545
from a financial institution as necessary to enforce the tax laws
1546
of the state. Pursuant to such purpose, financial institutions
1547
doing business in the state shall enter into agreements with the
1548
department to develop and operate a data match system, using an
1549
automated data exchange to the maximum extent feasible, in which
1550
the financial institution must provide for each calendar quarter
1551
the name, record address, social security number or other
1552
taxpayer identification number, average daily account balance,
1553
and other identifying information for:
1554
(a) Each obligor who maintains an account at the financial
1555
institution as identified to the institution by the department by
1556
name and social security number or other taxpayer identification
1557
number; or
1558
(b) At the financial institution's option, each person who
1559
maintains an account at the institution.
1560
1561
The department shall use the information received pursuant to
1562
this section only for the purpose of enforcing the collection of
1563
taxes and fees administered by the department.
1564
(3) The department shall, to the extent possible and in
1565
compliance with state and federal law, administer this section in
1566
conjunction with s. 409.25657 in order to avoid duplication and
1567
reduce the burden on financial institutions.
1568
(4) The department shall pay a reasonable fee to the
1569
financial institution for conducting the data match provided for
1570
in this section, which may not exceed actual costs incurred by
1571
the financial institution.
1572
(5) A financial institution is not required to provide
1573
notice to its customers and is not liable to any person for:
1574
(a) Disclosure to the department of any information
1575
required under this section.
1576
(b) Encumbering or surrendering any assets held by the
1577
financial institution in response to a notice of lien or levy
1578
issued by the department.
1579
(c) Disclosing any information in connection with a data
1580
match.
1581
(d) Any other action taken in good faith to comply with the
1582
requirements of this section.
1583
(6) Any financial records obtained pursuant to this section
1584
may be disclosed only for the purpose of, and to the extent
1585
necessary to administer and enforce, the tax laws of this state.
1586
(7) The department may adopt rules establishing the
1587
procedures and requirements for conducting automated data matches
1588
with financial institutions under this section.
1589
Section 20. Section 213.25, Florida Statutes, is amended to
1590
read:
1591
213.25 Refunds; credits; right of setoff.-- If In any
1592
instance that a taxpayer has a refund or credit due for an
1593
overpayment of taxes assessed under chapter 443 or any of the
1594
chapters specified in s. 72.011(1), the department may reduce
1595
such refund or credit to the extent of any billings not subject
1596
to protest under chapter 443 or s. 213.21 for the same or any
1597
other tax owed by the same taxpayer.
1598
Section 21. Subsection (8) of section 213.67, Florida
1599
Statutes, is amended to read:
1600
213.67 Garnishment.--
1601
(8) An action may not be brought to contest a notice of
1602
intent to levy under chapter 120 or in circuit court if the
1603
petition is postmarked or the action is filed more, later than 21
1604
days after the date of receipt of the notice of intent to levy.
1605
Section 22. Section 213.691, Florida Statutes, is created to
1606
read:
1607
213.691 Integrated warrants and judgment lien
1608
certificates.--In addition to the department's authority to issue
1609
warrants and file judgment lien certificates for any unpaid tax,
1610
fee, or surcharge it administers, the department may issue a
1611
single integrated warrant and file a single integrated judgment
1612
lien certificate evidencing a taxpayer's total liability for all
1613
taxes, fees, or surcharges administered by the department. Each
1614
integrated warrant or integrated judgment lien certificate issued
1615
or filed must separately identify and itemize the total amount
1616
due for each tax, fee, or surcharge, including any related
1617
interest and penalty. In order for a taxpayer's total liability
1618
to be included in an integrated warrant or judgment lien
1619
certificate, the department must have authority to file a warrant
1620
or judgment lien certificate for each tax, fee, or surcharge.
1621
Section 23. Section 213.692, Florida Statutes, is created
1622
to read:
1623
213.692 Integrated enforcement authority.--
1624
(1) If a taxpayer is delinquent in the payment of any tax,
1625
fee, or surcharge administered by the department, the department
1626
may revoke all of the taxpayer's certificates of registration,
1627
permits, or licenses issued by the department. For the purposes
1628
of this section, a taxpayer is considered delinquent only if the
1629
department has issued a warrant or filed a judgment lien
1630
certificate against the taxpayer's property.
1631
(a) Prior to revocation of the taxpayer's certificates of
1632
registration, permits, or licenses, the department must schedule
1633
an informal conference, which the taxpayer is required to attend
1634
and at which the taxpayer may present evidence regarding the
1635
department's intended revocation or may enter into a compliance
1636
agreement with the department. The department must provide
1637
written notice to the taxpayer at the taxpayer's last known
1638
address of its intended action and the time, place, and date of
1639
the scheduled informal conference. The department shall issue an
1640
administrative complaint under chapter 120 if the taxpayer fails
1641
to attend the department's informal conference, fails to enter
1642
into a compliance agreement with the department, or fails to
1643
comply with the executed compliance agreement.
1644
(b) A taxpayer whose certificates of registration, permits,
1645
or licenses have been revoked may not be issued a new certificate
1646
of registration, permit, or license unless:
1647
1. The taxpayer's outstanding liabilities have been
1648
satisfied; or
1649
2. The department enters into a written agreement with the
1650
taxpayer regarding the liability and, as part of such agreement,
1651
agrees to issue a new certificate of registration, permit, or
1652
license to the taxpayer.
1653
(c) The department shall require a cash deposit, bond, or
1654
other security as a condition of issuing a new certificate of
1655
registration pursuant to the requirements of s. 212.14(4).
1656
(d) If the department issues a warrant or files a judgment
1657
lien certificate in connection with a jeopardy assessment, the
1658
procedures specified in s. 213.732 must be complied with prior to
1659
or in conjunction with those provided in this section.
1660
(2) The department may adopt rules to administer this
1661
section.
1662
Section 24. The Executive Director of the Department of
1663
Revenue is authorized, and all conditions are deemed met, to
1664
adopt emergency rules under ss. 120.563(1) and 120.54(4), Florida
1665
Statutes, to administer s. 213.692, Florida Statutes.
1666
Notwithstanding any other provision of law, the emergency rules
1667
shall remain effective for 6 months after the date of their
1668
adoption and may be renewed during the pendency of procedures to
1669
adopt rules addressing the subject of the emergency rules.
1670
Section 25. Section 213.758, Florida Statutes, is created to
1671
read:
1672
213.758 Transfer of tax liabilities.--
1673
(1) As used in this section, the term:
1674
(a) "Involuntary transfers" means transfers made without
1675
the consent of the transferor, including, but not limited to:
1676
1. Transfers that occur due to the foreclosure of a
1677
security interest issued to a person who is not an insider as
1678
defined by s. 726.102;
1679
2. Transfers that result from eminent domain and
1680
condemnation actions;
1681
3. Transfers made under the authority of chapter 61,
1682
chapter 702, chapter 727, or the United States Bankruptcy Code;
1683
4. Transfers to financial institutions, as defined in s.
1684
655.005, when the transfer is made in satisfaction of the
1685
transferor's debt to the financial institution; and
1686
5. Transfers to third parties to the extent that the
1687
proceeds are used to satisfy the transferor's indebtedness to a
1688
financial institution, as defined in s. 655.005. If the third
1689
party receives assets worth more than the indebtedness, the
1690
transfer of the excess shall not be deemed an involuntary
1691
transfer.
1692
(b) "Transfer" means every mode, direct or indirect, with
1693
or without consideration, of disposing of or parting with a
1694
business or stock of goods, and includes, but is not limited to,
1695
assigning, conveying, devising, gifting, granting, or selling.
1696
(2) Any taxpayer who is liable for any tax, interest, or
1697
penalty administered by the department in accordance with chapter
1698
443 or s. 72.011(1), excluding corporate income tax, and who
1699
quits the business without the benefit of a purchaser,
1700
successors, or assigns or without transferring the business or
1701
stock of goods to a transferee, shall make a final return and
1702
full payment within 15 days after quitting the business. A
1703
taxpayer failing to file a final return and make payment may not
1704
engage in any business in the state until the final return has
1705
been filed and the all tax, interest, and penalties due have been
1706
paid. If requested by the department, the Department of Legal
1707
Affairs may proceed by injunction to prevent further business
1708
activity until such tax, interest, or penalties are paid, and a
1709
temporary injunction enjoining further business activity shall be
1710
granted without notice by any court of competent jurisdiction.
1711
(3) Any taxpayer liable for any tax, interest, or penalty
1712
levied under chapter 443 or any of the chapters specified in s.
1713
213.05, excluding corporate income tax, who transfers the
1714
taxpayer's business or stock of goods, shall file a final return
1715
and make full payment within 15 days after the date of transfer.
1716
(4) Unless a taxpayer who transfers a business or stock of
1717
goods provides a receipt or certificate from the department to
1718
the transferee showing that the taxpayer has no further liability
1719
for tax, interest, or penalty, the transferee shall pay the tax,
1720
interest, or penalty due or, if consideration is part of the
1721
transfer, withhold a sufficient portion of the purchase money to
1722
pay the taxes, interest, or penalties due.
1723
(a) If the transferee withholds any portion of the
1724
consideration pursuant to this subsection, the transferee shall
1725
pay that portion of the consideration to the department within 30
1726
days after the date of transfer.
1727
(b) If the consideration withheld is insufficient, the
1728
transferee is liable for the remaining amount owed.
1729
(c) Any transferee acquiring the business or stock of goods
1730
who fails to pay the tax, interest, and penalty due shall be
1731
denied the right to engage in any business in the state until the
1732
tax, interest, and penalty have been paid. If requested by the
1733
department, the Department of Legal Affairs may proceed by
1734
injunction to prevent further business activity until such tax,
1735
interest, and penalties are paid, and a temporary injunction
1736
enjoining further business activity shall be granted without
1737
notice by any court of competent jurisdiction.
1738
(d) This subsection does not apply to transfers in which
1739
parts of the business or stock of goods are transferred to
1740
various taxpayers unless more than 50 percent of the business or
1741
stock of goods are transferred to one taxpayer or a group of
1742
taxpayers acting in concert.
1743
(5) A receipt or certificate from the department does not,
1744
without an audit of the transferring taxpayer's books and records
1745
by the department, guarantee that there is not a tax deficiency
1746
owed to the state from operation of the transferring taxpayer's
1747
business. To secure protection from transferee liability under
1748
this section, the transferring taxpayer or the transferee may
1749
request an audit of the transferring taxpayer's books and
1750
records. The department may charge for the cost of the audit if
1751
the department has not yet issued a notice of intent to audit at
1752
the time the department receives the request to perform the
1753
audit.
1754
(6) The transferee of a business or stock of goods is
1755
jointly and severally liable with any former owner for the
1756
payment of the taxes, interest, or penalties accruing and unpaid
1757
on account of the operation of the business by any former owner
1758
up to the fair market value of the property transferred or the
1759
total purchase price, whichever is higher.
1760
(7) This section does not apply to involuntary transfers.
1761
(8) After notice by the department of transferee liability
1762
under this section, the taxpayer shall have 60 days within which
1763
to file an action as provided in chapter 72.
1764
(9) The department may adopt rules necessary to administer
1765
and enforce this section.
1766
Section 26. Paragraph (j) is added to subsection (3) of
1767
section 220.193, Florida Statutes, to read:
1768
220.193 Florida renewable energy production credit.--
1769
(3) An annual credit against the tax imposed by this
1770
section shall be allowed to a taxpayer, based on the taxpayer's
1771
production and sale of electricity from a new or expanded Florida
1772
renewable energy facility. For a new facility, the credit shall
1773
be based on the taxpayer's sale of the facility's entire
1774
electrical production. For an expanded facility, the credit shall
1775
be based on the increases in the facility's electrical production
1776
that are achieved after May 1, 2006.
1777
(j) The credit shall be allowed to a corporation that owns
1778
a partnership or limited liability company that has elected to be
1779
treated as a partnership for federal income tax purposes when the
1780
partnership or limited liability company produces and sells
1781
electricity from a new or expanded renewable energy facility. If
1782
the partnership or limited liability company that produces or
1783
sells the electricity is owned by more than one corporation, the
1784
value of the credit shall be prorated among the owners in the
1785
same manner as items of income and expense are prorated for
1786
federal income tax purposes. If an entity applies for a credit
1787
that the entity received by a pass through, the application must
1788
identify the taxpayer that passed through the credit, all
1789
taxpayers that received the credit, the percentage of the credit
1790
that passes through to each recipient, and such other information
1791
as the department requires.
1792
Section 27. It is the intent of the Legislature that s.
1793
220.193(3)(j), Florida Statutes, as created by this act, is
1794
remedial in nature and applies retroactively to the effective
1795
date of the law establishing the credit.
1796
Section 28. Subsection (2) of section 220.21, Florida
1797
Statutes, is amended to read:
1798
220.21 Returns and records; regulations.--
1799
(2) A taxpayer who is required to file its federal income
1800
tax return by electronic means on a separate or consolidated
1801
basis shall also file returns required by this chapter by
1802
electronic means. Pursuant to For the reasons described in s.
1803
213.755(9), the department may waive the requirement to file a
1804
return by electronic means for taxpayers that are unable to
1805
comply despite good faith efforts or due to circumstances beyond
1806
the taxpayer's reasonable control. The provisions of this
1807
subsection are in addition to the requirements of s. 213.755 to
1808
electronically file returns and remit payments required under
1809
this chapter. The department may prescribe by rule the format and
1810
instructions necessary for electronic filing to ensure a full
1811
collection of taxes due. In addition to the authority granted
1812
under s. 213.755, the acceptable method of transfer, the method,
1813
form, and content of the electronic data interchange, and the
1814
means, if any, by which the taxpayer is will be provided with an
1815
acknowledgment may be prescribed by the department. If the
1816
taxpayer fails In the case of any failure to comply with the
1817
electronic filing requirements of this subsection, a penalty
1818
shall be added to the amount of tax due with the such return
1819
equal to 5 percent of the amount of such tax for the first 30
1820
days the return is not filed electronically, with an additional 5
1821
percent of such tax for each additional month or fraction
1822
thereof, not to exceed $250 in the aggregate. The department may
1823
settle or compromise the penalty pursuant to s. 213.21. This
1824
penalty is in addition to any other penalty that may be
1825
applicable and shall be assessed, collected, and paid in the same
1826
manner as taxes.
1827
Section 29. Subsection (2) of section 220.21, Florida
1828
Statutes, as amended by this act, shall take effect and apply to
1829
returns due on or after January 1, 2008.
1830
Section 30. Paragraph (c) of subsection (1) of section
1831
336.021, Florida Statutes, is amended to read:
1832
336.021 County transportation system; levy of ninth-cent
1833
fuel tax on motor fuel and diesel fuel.--
1834
(1)
1835
(c) Local option taxes collected on sales or use of diesel
1836
fuel in this state shall be distributed in the following manner:
1837
1. The fiscal year of July 1, 1995, through June 30, 1996,
1838
shall be the base year for all distributions.
1839
2. Each year the tax collected, less the service and
1840
administrative charges enumerated in s. 215.20 and the allowances
1841
allowed under s. 206.91, on the number of gallons reported, up to
1842
the total number of gallons reported in the base year, shall be
1843
distributed to each county using the distribution percentage
1844
calculated for the base year.
1845
3. After the distribution of taxes pursuant to subparagraph
1846
4. 2., additional taxes available for distribution shall first be
1847
distributed pursuant to this subparagraph. A distribution shall
1848
be made to each county in which a qualified new retail station is
1849
located. A qualified new retail station is a retail station that
1850
began operation after June 30, 1996, and that has sales of diesel
1851
fuel exceeding 50 percent of the sales of diesel fuel reported in
1852
the county in which it is located during the 1995-1996 state
1853
fiscal year. The determination of whether a new retail station is
1854
qualified shall be based on the total gallons of diesel fuel sold
1855
at the station during each full month of operation during the 12-
1856
month period ending January 31, divided by the number of full
1857
months of operation during those 12 months, and the result
1858
multiplied by 12. The amount distributed pursuant to this
1859
subparagraph to each county in which a qualified new retail
1860
station is located shall equal the local option taxes due on the
1861
gallons of diesel fuel sold by the new retail station during the
1862
year ending January 31, less the service charges enumerated in s.
1863
215.20 and the dealer allowance provided for by s. 206.91.
1864
Gallons of diesel fuel sold at the qualified new retail station
1865
shall be certified to the department by the county requesting the
1866
additional distribution by June 15, 1997, and by March 1 in each
1867
subsequent year. The certification shall include the beginning
1868
inventory, fuel purchases and sales, and the ending inventory for
1869
the new retail station for each month of operation during the
1870
year, the original purchase invoices for the period, and any
1871
other information the department deems reasonable and necessary
1872
to establish the certified gallons. The department may review and
1873
audit the retail dealer's records provided to a county to
1874
establish the gallons sold by the new retail station.
1875
Notwithstanding the provisions of this subparagraph, when more
1876
than one county qualifies for a distribution pursuant to this
1877
subparagraph and the requested distributions exceed the total
1878
taxes available for distribution, each county shall receive a
1879
prorated share of the moneys available for distribution.
1880
4. After the distribution of taxes pursuant to subparagraph
1881
2. 3., all additional taxes available for distribution, with the
1882
exception of subparagraph 3., shall be distributed based on
1883
vehicular diesel fuel storage capacities in each county pursuant
1884
to this subparagraph. The total vehicular diesel fuel storage
1885
capacity shall be established for each fiscal year based on the
1886
registration of facilities with the Department of Environmental
1887
Protection as required by s. 376.303 for the following facility
1888
types: retail stations, fuel user/nonretail, state government,
1889
local government, and county government. Each county shall
1890
receive a share of the total taxes available for distribution
1891
pursuant to this subparagraph equal to a fraction, the numerator
1892
of which is the storage capacity located within the county for
1893
vehicular diesel fuel in the facility types listed in this
1894
subparagraph and the denominator of which is the total statewide
1895
storage capacity for vehicular diesel fuel in those facility
1896
types. The vehicular diesel fuel storage capacity for each county
1897
and facility type shall be that established by the Department of
1898
Environmental Protection by June 1, 1997, for the 1996-1997
1899
fiscal year, and by January 31 for each succeeding fiscal year.
1900
The storage capacities so established shall be final. The storage
1901
capacity for any new retail station for which a county receives a
1902
distribution pursuant to subparagraph 3. shall not be included
1903
in the calculations pursuant to this subparagraph.
1904
Section 31. Paragraph (b) of subsection (2) of section
1905
443.1215, Florida Statutes, is amended to read:
1906
443.1215 Employers.--
1907
(2)
1908
(b) In determining whether an employing unit for which
1909
service, other than agricultural labor, is also performed is an
1910
employer under paragraph (1)(a), paragraph (1)(b), paragraph
1911
(1)(c), or subparagraph (1)(d)2., the wages earned or the
1912
employment of an employee performing service in agricultural
1913
labor may not be taken into account. If an employing unit is
1914
determined to be an employer of agricultural labor, the employing
1915
unit is considered an employer for purposes of paragraph (1)(a)
1916
subsection (1).
1917
Section 32. Subsection (2) of section 443.1316, Florida
1918
Statutes, is amended to read:
1919
443.1316 Unemployment tax collection services; interagency
1920
agreement.--
1921
(2)(a) The Department of Revenue is considered to be
1922
administering a revenue law of this state when the department
1923
implements this chapter, or otherwise provides unemployment tax
1924
collection services, under contract with the Agency for Workforce
1925
Innovation through the interagency agreement.
1926
(3)(b) Sections 213.015(1)-(3), (5)-(7), (9)-(19), and
1927
(21); 213.018; 213.025; 213.051; 213.053; 213.0535; 213.055;
1928
213.071; 213.10; 213.21(4); 213.2201; 213.23; 213.24; 213.25;
1929
213.27; 213.28; 213.285; 213.34(1), (3), and (4); 213.37; 213.50;
1930
213.67; 213.69; 213.691; 213.692; 213.73; 213.733; 213.74; and
1931
213.757, and 213.758 apply to the collection of unemployment
1932
contributions and reimbursements by the Department of Revenue
1933
unless prohibited by federal law.
1934
Section 33. Subsection (1) and paragraph (a) of subsection
1935
(3) of section 443.141, Florida Statutes, are amended to read:
1936
443.141 Collection of contributions and reimbursements.--
1937
(1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
1938
ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.--
1939
(a) Interest.--Contributions or reimbursements unpaid on
1940
the date due shall bear interest at the rate of 1 percent per
1941
month from and after that date until payment plus accrued
1942
interest is received by the tax collection service provider,
1943
unless the service provider finds that the employing unit has or
1944
had good reason for failure to pay the contributions or
1945
reimbursements when due. Interest collected under this subsection
1946
must be paid into the Special Employment Security Administration
1947
Trust Fund.
1948
(b) Penalty for delinquent, erroneous, incomplete, or
1949
insufficient reports.--
1950
1. An employing unit that fails to file a any report
1951
required by the Agency for Workforce Innovation or its tax
1952
collection service provider, in accordance with rules for
1953
administering this chapter, shall pay to the tax collection
1954
service provider for each delinquent report the sum of $25 for
1955
each 30 days or fraction thereof that the employing unit is
1956
delinquent, unless the agency or its service provider, whichever
1957
required the report, finds that the employing unit has or had
1958
good reason for failure to file the report. The agency or its
1959
service provider may assess penalties only through the date of
1960
the issuance of the final assessment notice. However, additional
1961
penalties accrue if the delinquent report is subsequently filed.
1962
2. An employing unit that files an erroneous, incomplete,
1963
or insufficient report required by the Agency for Workforce
1964
Innovation, or its tax collection service provider, shall pay a
1965
penalty of $50 or 10 percent of any tax due, whichever is
1966
greater, which is added to any tax, penalty, or interest
1967
otherwise due. This penalty may not exceed $300 per report and
1968
shall be waived if the employing unit shall file an accurate,
1969
complete, and sufficient report within 30 days after the agency
1970
or its tax collection service provider issues a penalty notice to
1971
the employing unit, however, the department is required to waive
1972
this penalty no more than twice in a 12-month period. For
1973
purposes of this chapter, an "erroneous, incomplete, or
1974
insufficient report" is one so lacking in information,
1975
completeness, or arrangement that the report cannot be readily
1976
understood, verified, or reviewed. This includes, but is not
1977
limited to, reports having missing wage or employee information,
1978
missing or incorrect social security numbers, or illegible
1979
entries; reports submitted in a format that was not approved by
1980
the agency or its tax collection service provider; and those
1981
showing gross wages that do not equal the total of each
1982
individual's wage.
1983
3.2. Sums collected as penalties under this paragraph
1984
subparagraph 1. must be deposited in the Special Employment
1985
Security Administration Trust Fund.
1986
4.3. The penalty and interest for a delinquent, erroneous,
1987
incomplete, or insufficient report may be waived if when the
1988
penalty or interest is inequitable. The provisions of s.
1989
213.24(1) apply to any penalty or interest that is imposed under
1990
this paragraph section.
1991
(c) Application of partial payments.--If When a delinquency
1992
exists in the employment record of an employer not in bankruptcy,
1993
a partial payment less than the total delinquency amount shall be
1994
applied to the employment record as the payor directs. In the
1995
absence of specific direction, the partial payment shall be
1996
applied to the payor's employment record as prescribed in the
1997
rules of the Agency for Workforce Innovation or the state agency
1998
providing tax collection services.
1999
(3) COLLECTION PROCEEDINGS.--
2000
(a) Lien for payment of contributions or reimbursements.--
2001
1. There is created a lien in favor of the tax collection
2002
service provider upon all the property, both real and personal,
2003
of any employer liable for payment of any contribution or
2004
reimbursement levied and imposed under this chapter for the
2005
amount of the contributions or reimbursements due, together with
2006
any interest, costs, and penalties. If any contribution or
2007
reimbursement levied imposed under this chapter or any portion of
2008
that contribution, reimbursement, interest, or penalty is not
2009
paid within 60 days after becoming delinquent, the tax collection
2010
service provider may subsequently issue a notice of lien that may
2011
be filed in the office of the clerk of the circuit court of the
2012
any county in which the delinquent employer owns property or
2013
conducts has conducted business. The notice of lien must include
2014
the periods for which the contributions, reimbursements,
2015
interest, or penalties are demanded and the amounts due. A copy
2016
of the notice of lien must be mailed to the employer at her or
2017
his last known address. The notice of lien may not be issued and
2018
recorded until 15 days after the date the assessment becomes
2019
final under subsection (2). Upon presentation of the notice of
2020
lien, the clerk of the circuit court shall record it in a book
2021
maintained for that purpose, and the amount of the notice of
2022
lien, together with the cost of recording and interest accruing
2023
upon the amount of the contribution or reimbursement, becomes a
2024
lien upon the title to and interest, whether legal or equitable,
2025
in any real property, chattels real, or personal property of the
2026
employer against whom the notice of lien is issued, in the same
2027
manner as a judgment of the circuit court docketed in the office
2028
of the circuit court clerk, with execution issued to the sheriff
2029
for levy. This lien is prior, preferred, and superior to all
2030
mortgages or other liens filed, recorded, or acquired after the
2031
notice of lien is filed. Upon the payment of the amounts due, or
2032
upon determination by the tax collection service provider that
2033
the notice of lien was erroneously issued, the lien is satisfied
2034
when the service provider acknowledges in writing that the lien
2035
is fully satisfied. A lien's satisfaction does not need to be
2036
acknowledged before any notary or other public officer, and the
2037
signature of the director of the tax collection service provider
2038
or his or her designee is conclusive evidence of the satisfaction
2039
of the lien, which satisfaction shall be recorded by the clerk of
2040
the circuit court who receives the fees for those services.
2041
2. The tax collection service provider may subsequently
2042
issue a warrant directed to any sheriff in this state, commanding
2043
him or her to levy upon and sell any real or personal property of
2044
the employer liable for any amount under this chapter within his
2045
or her jurisdiction, for payment, with the added penalties and
2046
interest and the costs of executing the warrant, together with
2047
the costs of the clerk of the circuit court in recording and
2048
docketing the notice of lien, and to return the warrant to the
2049
service provider with payment. The warrant may only be issued and
2050
enforced for all amounts due to the tax collection service
2051
provider on the date the warrant is issued, together with
2052
interest accruing on the contribution or reimbursement due from
2053
the employer to the date of payment at the rate provided in this
2054
section. In the event of sale of any assets of the employer,
2055
however, priorities under the warrant shall be determined in
2056
accordance with the priority established by any notices of lien
2057
filed by the tax collection service provider and recorded by the
2058
clerk of the circuit court. The sheriff shall execute the warrant
2059
in the same manner prescribed by law for executions issued by the
2060
clerk of the circuit court for judgments of the circuit court.
2061
The sheriff is entitled to the same fees for executing the
2062
warrant as for a writ of execution out of the circuit court, and
2063
these fees must be collected in the same manner.
2064
3. The lien created under this paragraph shall expire 10
2065
years after the notice of lien is recorded, and an action may not
2066
be commenced to collect the tax after the expiration of the lien.
2067
Section 34. Paragraph (c) is added to subsection (6) of
2068
section 509.261, Florida Statutes, to read:
2069
509.261 Revocation or suspension of licenses; fines;
2070
procedure.--
2071
(6) The division may fine, suspend, or revoke the license
2072
of any public lodging establishment or public food service
2073
establishment when:
2074
(c) The licensee is delinquent in the payment of any tax,
2075
fee, or surcharge, including penalty and interest, imposed or
2076
administered under chapter 212, and the Department of Revenue has
2077
issued a warrant or filed a judgment lien certificate against the
2078
licensee's property.
2079
Section 35. Paragraph (b) of subsection (5) of section
2080
624.509, Florida Statutes, is amended to read:
2081
624.509 Premium tax; rate and computation.--
2082
(5)
2083
(b) For purposes of this subsection:
2084
1. The term "salaries" does not include amounts paid as
2085
commissions.
2086
2. The term "employees" does not include independent
2087
contractors or any person whose duties require that the person
2088
hold a valid license under the Florida Insurance Code, except
2089
adjusters, managing general agents, and service representatives,
2090
as defined in s. 626.015.
2091
3. The term "net tax" means the tax imposed by this section
2092
after applying the calculations and credits set forth in
2093
subsection (4).
2094
4. An affiliated group of corporations that created a
2095
service company within its affiliated group on July 30, 2002,
2096
shall allocate the salary of each service company employee
2097
covered by contracts with affiliated group members to the
2098
companies for which the employees perform services. The salary
2099
allocation is based on the amount of time during the tax year
2100
that the individual employee spends performing services or
2101
otherwise working for each company over the total amount of time
2102
the employee spends performing services or otherwise working for
2103
all companies. The total amount of salary allocated to an
2104
insurance company within the affiliated group shall be included
2105
as that insurer's employee salaries for purposes of this section.
2106
a. Except as provided in subparagraph (a)2., the term
2107
"affiliated group of corporations" means two or more corporations
2108
that are entirely owned by a single corporation and that
2109
constitute an affiliated group of corporations as defined in s.
2110
1504(a) of the Internal Revenue Code.
2111
b. The term "service company" means a separate corporation
2112
within the affiliated group of corporations whose employees
2113
provide services to affiliated group members and which are
2114
treated as service company employees for unemployment
2115
compensation and common law purposes. The holding company of an
2116
affiliated group may not qualify as a service company. An
2117
insurance company may not qualify as a service company.
2118
c. If an insurance company fails to substantiate, whether
2119
by means of adequate records or otherwise, its eligibility to
2120
claim the service company exception under this section, or its
2121
salary allocation under this section, no credit shall be allowed.
2122
5. A service company that is a subsidiary of a mutual
2123
insurance holding company, which mutual insurance holding company
2124
was in existence on or before January 1, 2000, shall allocate the
2125
salary of each service company employee covered by contracts with
2126
members of the mutual insurance holding company system to the
2127
companies for which the employees perform services. The salary
2128
allocation is based on the ratio of the amount of time during the
2129
tax year which the individual employee spends performing services
2130
or otherwise working for each company to the total amount of time
2131
the employee spends performing services or otherwise working for
2132
all companies. The total amount of salary allocated to an
2133
insurance company within the mutual insurance holding company
2134
system shall be included as that insurer's employee salaries for
2135
purposes of this section. However, this subparagraph does not
2136
apply for any tax year unless funds sufficient to offset the
2137
anticipated salary credits have been appropriated to the General
2138
Revenue Fund prior to the due date of the final return for that
2139
year.
2140
a. The term "mutual insurance holding company system" means
2141
two or more corporations that are subsidiaries of a mutual
2142
insurance holding company and in compliance with part IV of
2143
chapter 628.
2144
b. The term "service company" means a separate corporation
2145
within the mutual insurance holding company system whose
2146
employees provide services to other members of the mutual
2147
insurance holding company system and are treated as service
2148
company employees for unemployment compensation and common-law
2149
purposes. The mutual insurance holding company may not qualify as
2150
a service company.
2151
c. If an insurance company fails to substantiate, whether
2152
by means of adequate records or otherwise, its eligibility to
2153
claim the service company exception under this section, or its
2154
salary allocation under this section, no credit shall be allowed.
2155
Section 36. Section 695.22, Florida Statutes, is amended to
2156
read:
2157
695.22 Daily schedule of deeds and conveyances filed for
2158
record to be furnished property appraiser.--After October 1,
2159
1945, the several clerks of the circuit courts shall keep and
2160
furnish to the respective county property appraisers in the
2161
counties where such instruments are recorded a daily schedule of
2162
the aforesaid deeds and conveyances so filed for recordation, in
2163
which schedule shall be set forth the name of the grantor or
2164
grantors, the names and addresses of each grantee, the actual
2165
purchase price or other valuable consideration paid for the
2166
property conveyed, and a description of the land as specified in
2167
each instrument so filed.
2168
Section 37. Paragraph (g) is added to subsection (1) of
2169
section 695.26, Florida Statutes, to read:
2170
695.26 Requirements for recording instruments affecting
2171
real property.--
2172
(1) No instrument by which the title to real property or
2173
any interest therein is conveyed, assigned, encumbered, or
2174
otherwise disposed of shall be recorded by the clerk of the
2175
circuit court unless:
2176
(g) The actual purchase price or other valuable
2177
consideration paid for the real property or interest conveyed,
2178
assigned, encumbered, or otherwise disposed is legibly printed,
2179
typewritten, or stamped upon the instrument.
2180
Section 38. Section 213.054, Florida Statutes, is repealed.
2181
Section 39. Except as otherwise expressly provided in this
2182
act and except for this section, which shall take effect upon
2183
becoming a law, this act shall take effect July 1, 2008.
2184
2185
================ T I T L E A M E N D M E N T ================
2186
And the title is amended as follows:
2187
Delete everything before the enacting clause
2188
and insert:
2189
A bill to be entitled
2190
An act relating to tax administration; amending s. 72.011,
2191
F.S.; revising the time for commencing actions to contest
2192
a tax matter; amending s. 125.0104, F.S.; revising the
2193
list of living quarters or accommodations that are subject
2194
to taxation; providing definitions; providing for taxation
2195
of regulated short-term products; providing that the
2196
occupancy of a timeshare resort and membership or
2197
transaction fee paid by a timeshare owner are not a
2198
privilege subject to taxation; providing that
2199
consideration paid for the purchase of a timeshare license
2200
in a timeshare plan is rent subject to taxation;
2201
authorizing the Department of Revenue to establish audit
2202
procedures and to access for delinquent taxes; requiring
2203
the person operating transient accommodations to
2204
separately state the tax charged on a receipt or other
2205
documentation; providing that persons facilitating the
2206
booking of reservations are not required to separately
2207
state tax amounts charged; requiring that such amounts be
2208
remitted as tax and classified as county funds; providing
2209
additional specified uses for certain tourist tax revenue
2210
by certain counties; specifying that certain provisions of
2211
the act are clarifying and remedial in nature and are not
2212
a basis for assessments of tax or for refunds of tax for
2213
periods before the effective date of the act; amending s.
2214
125.0108, F.S.; revising the list of living quarters or
2215
accommodations that are subject to taxation; providing
2216
definitions; providing for taxation of regulated short-
2217
term products; providing that the occupancy of a timeshare
2218
resort and membership or transaction fee paid by a
2219
timeshare owner are not a privilege subject to taxation;
2220
providing that consideration paid for the purchase of a
2221
timeshare license in a timeshare plan is rent subject to
2222
taxation; authorizing the Department of Revenue to
2223
establish audit procedures and to access for delinquent
2224
taxes; requiring the person operating transient
2225
accommodations to separately state the tax charged on a
2226
receipt or other documentation; providing that persons
2227
facilitating the booking of reservations are not required
2228
to separately state tax amounts charged; requiring that
2229
such amounts be remitted as tax and classified as county
2230
funds; specifying that certain provisions of the act are
2231
clarifying and remedial in nature and are not a basis for
2232
assessments of tax or for refunds of tax for periods
2233
before the effective date of the act; amending s. 196.192,
2234
F.S.; providing that educational institutions owned by
2235
exempt entities are also exempt from ad valorem taxation;
2236
amending s. 201.02, F.S.; requiring a notation indicating
2237
a nonprofit's exemption from the documentary stamp tax;
2238
amending ss. 212.03 and 212.0305, F.S.; revising the list
2239
of living quarters or sleeping or housekeeping
2240
accommodations that are subject to taxation; providing
2241
definitions; providing for taxation of regulated short-
2242
term products; providing that the occupancy of an
2243
accommodation of a timeshare resort and membership or
2244
transaction fee paid by a timeshare owner is not a
2245
privilege subject to taxation; providing that
2246
consideration paid for the purchase of a timeshare license
2247
in a timeshare plan is rent subject to taxation; requiring
2248
the person operating transient accommodations to
2249
separately state the tax charged on a receipt or other
2250
documentation; providing that persons facilitating the
2251
booking of reservations are not required to separately
2252
state tax amounts charged; requiring that such amounts be
2253
remitted as tax and classified as county funds; specifying
2254
that certain provisions of the act are clarifying and
2255
remedial in nature and are not a basis for assessments of
2256
tax or for refunds of tax for periods before the effective
2257
date of the act; amending s. 212.031, F.S.; conforming a
2258
cross-reference; amending s. 212.055, F.S.; authorizing
2259
certain counties to levy a hospital surtax subject to
2260
referendum approval; providing for the allocation and uses
2261
of the surtax proceeds; amending s. 212.07, F.S.;
2262
conforming a cross-reference; providing penalties for
2263
knowingly failing to collect taxes due; amending s.
2264
212.08, F.S.; revising provisions relating to the tax
2265
exemption for building materials used to rehabilitate real
2266
property in enterprise zones; amending s. 212.12, F.S.;
2267
revising penalties for failing to report taxes due;
2268
amending s. 212.18, F.S.; revising penalties for failing
2269
to register as a dealer; amending s. 213.015, F.S.;
2270
conforming a cross-reference; amending s. 213.053, F.S.;
2271
revising provisions relating to confidentiality;
2272
authorizing the Department of Revenue to send certain
2273
general information to taxpayers by electronic means;
2274
deleting a provision that allows the disclosure of certain
2275
information to the Chief Financial Officer; authorizing
2276
the department to provide taxpayer information to the
2277
Division of Hotels and Restaurants; providing an
2278
additional exception from the public-records exemption;
2279
authorizing the Department of Revenue to publish a list of
2280
delinquent taxpayers; authorizing the department to adopt
2281
rules; creating s. 213.0532, F.S.; providing definitions;
2282
requiring financial institutions to enter into agreements
2283
with the department to conduct data matches to identify
2284
delinquent taxpayers; providing definitions; requiring the
2285
department to pay a fee to cover the cost to the
2286
institution; providing immunity from liability for certain
2287
actions by the institution; authorizing the department to
2288
institute civil actions; authorizing the department to
2289
adopt rules; amending s. 213.25, F.S.; clarifying that the
2290
department's authority to reduce tax refunds or credits by
2291
the amount of other taxes owed applies to unemployment
2292
compensation taxes; amending s. 213.67, F.S.; revising the
2293
time for commencing actions to contest a tax levy;
2294
creating s. 213.691, F.S.; authorizing the Department of
2295
Revenue to issue or file integrated warrants and judgment
2296
lien certificates; creating s. 213.692, F.S.; authorizing
2297
the department to file a single consolidated tax warrant
2298
for multiple taxes due and to revoke a taxpayer's
2299
certificate of registration if the taxpayer owes any taxes
2300
to the state; requiring a cash deposit or other security
2301
for issuing a new certificate of registration; authorizing
2302
the department to adopt rules; authorizing emergency
2303
rules; creating s. 213.758, F.S.; providing definitions;
2304
assigning tax liability when property is transferred;
2305
requiring a taxpayer who quits the business without
2306
benefit of a purchaser to make a final return and full
2307
payment within a specified period; providing for the
2308
Department of Legal Affairs to issue an injunction;
2309
specifying a transferee's liability for tax, interest, and
2310
penalties; authorizing the Department of Revenue to adopt
2311
rules; amending s. 220.193, F.S.; allowing a corporation
2312
that owns a partnership or limited liability company that
2313
produces and sells electricity from a new or expanded
2314
renewable energy facility to claim a renewable energy
2315
production credit; providing for proration among multiple
2316
owners; providing for retroactive application; amending s.
2317
220.21, F.S.; revising provisions relating to the
2318
electronic filing of corporate taxes; providing for
2319
retroactivity; amending s. 336.021, F.S.; revising the
2320
order for distributing the local option fuel tax revenues;
2321
amending s. 443.1215, F.S.; revising a cross-reference;
2322
amending s. 443.1316, F.S.; conforming provisions to
2323
changes made by the act; amending s. 443.141, F.S.;
2324
providing penalties for erroneous, incomplete, or
2325
insufficient unemployment compensation tax reports filed
2326
by employers; providing a statute of limitation on liens
2327
for the collection of unpaid unemployment taxes; amending
2328
s. 509.261, F.S.; authorizing the Division of Hotels and
2329
Restaurants to fine, suspend, or revoke a license for
2330
violating state tax laws; amending s. 624.509, F.S.;
2331
deleting the alternative salary tax credit calculation for
2332
mutual holding companies; amending s. 695.22, F.S.;
2333
requiring the actual purchase price to be included on
2334
deeds and conveyances filed for record; amending s.
2335
695.26, F.S.; requiring the actual purchase price to be
2336
shown on an instrument by which the title to real property
2337
or any interest therein is conveyed; repealing s. 213.054,
2338
F.S., relating to a report naming persons who claim a
2339
deduction for the net earnings of an international banking
2340
facility; providing for retroactive application of
2341
specified provisions; providing effective dates.
4/24/2008 7:52:00 PM 26-08669-08
CODING: Words stricken are deletions; words underlined are additions.