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The Committee on Finance and Tax (Haridopolos) recommended the

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following amendment:

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     Senate Amendment (with title amendment)

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     Between line(s) 94 and 95,

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insert:

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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 phrase "person operating transient

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accommodations" means the person conducting the daily affairs of

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the physical facilities furnishing transient accommodations who

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is responsible for providing the services commonly associated

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with operating the facilities furnishing transient accommodations

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regardless of whether such commonly associated services are

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provided by third parties. The terms "consideration" and "rents"

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do not include payments received by unrelated persons for

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facilitating the booking of reservations for or on behalf of the

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lessees or licensees at hotels, apartment houses, roominghouses,

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timeshare 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 such consideration is

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applied to the purchase of a timeshare estate. Notwithstanding

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the provisions of paragraphs (a) and (b), the occupancy of an

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accommodation of a timeshare resort pursuant to a timeshare plan,

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a multisite timeshare plan, or an exchange transaction in an

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exchange program, as defined in chapter 721, by the owner of a

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timeshare interest or such owner's guest, which guest is not

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paying monetary consideration to the owner or to a third party

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for the benefit of the owner, is not a privilege subject to

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taxation under this section. A membership or transaction fee paid

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by a timeshare owner which does not provide the timeshare owner

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with 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 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

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county in this state may levy and impose a tourist development

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tax on the exercise within its boundaries of the taxable

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privilege described in paragraph (a), except that there shall be

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no additional levy under this section in any cities or towns

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presently imposing a municipal resort tax as authorized under

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chapter 67-930, Laws of Florida, and this section shall not in

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any way affect the powers and existence of any tourist

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development authority created pursuant to chapter 67-930, Laws of

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Florida. No county authorized to levy a convention development

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tax pursuant to s. 212.0305, or to s. 8 of chapter 84-324, Laws

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of Florida, shall be allowed to levy more than the 2-percent tax

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authorized by this section. A county may elect to levy and impose

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the tourist development tax in a subcounty special district of

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the county. However, if a county so elects to levy and impose the

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tax on a subcounty special district basis, the district shall

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embrace all or a significant contiguous portion of the county,

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

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And the title is amended as follows:

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     On line(s) 4, after the first semicolon,

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insert:

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amending s. 125.0104, F.S.; revising the list of living

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quarters or accommodations that are subject to taxation;

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providing definitions; providing for taxation of regulated

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short-term products; providing that the occupancy of an

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accommodation of a timeshare resort and membership or

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transaction fee paid by a timeshare owner are not a

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privilege subject to taxation; providing that

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consideration paid for the purchase of a timeshare license

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in a timeshare plan is rent subject to taxation;

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authorizing the Department of Revenue to establish audit

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procedures and to access for delinquent taxes; requiring

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the person operating transient accommodations to

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separately state the tax charged on a receipt or other

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documentation; providing that persons facilitating the

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booking of reservations are not required to separately

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state tax amounts charged; requiring that such amounts be

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remitted as tax and classified as county funds; specifying

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that certain provisions of the act are clarifying and

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remedial in nature and are not a basis for assessments of

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tax or for refunds of tax for periods before the effective

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date of the act;

3/24/2008  6:17:00 PM     26-05389A-08