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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) 206 and 207,

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insert:

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     Section 5.  Section 212.03, Florida Statutes, is amended to

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read:

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     212.03  Transient rentals tax; rate, procedure, enforcement,

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exemptions.--

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     (1)  It is hereby declared to be the legislative intent that

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every person is exercising a taxable privilege who engages in the

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business of renting, leasing, letting, or granting a license to

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use 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, or tourist or trailer camp,

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mobile home park, recreational vehicle park, condominium, or

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timeshare resort. However, any person who rents, leases, lets, or

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grants a license to others to use, occupy, or enter upon any

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living quarters or sleeping or housekeeping accommodations in

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apartment houses, roominghouses, tourist camps, or trailer camps,

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mobile home park, recreational vehicle park, condominium, or

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timeshare resort, and who exclusively enters into a bona fide

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written agreement for continuous residence for longer than 6

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months in duration at such property is not exercising a taxable

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privilege. For the exercise of such taxable privilege, a tax is

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hereby levied in an amount equal to 6 percent of and on the total

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rental charged for such living quarters or sleeping or

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housekeeping accommodations by the person charging or collecting

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the rental. Such tax shall apply to hotels, apartment houses,

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roominghouses, or tourist or trailer camps, mobile home parks,

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recreational vehicle parks, condominiums, or timeshare resorts

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whether or not these facilities have there is in connection with

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any of the same any dining rooms, cafes, or other places where

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meals or lunches are sold or served to guests.

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     (2) As used in this section, the terms "rent," "rental,"

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"rentals," and "rental payments" mean the amount received by a

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person operating transient accommodations for the use or securing

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of any living quarters or sleeping or housekeeping accommodations

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in, from, or a part of, or in connection with any hotel,

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apartment house, roominghouse, mobile home park, recreational

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vehicle park, condominium, timeshare resort, or tourist or

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trailer camp. 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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mobile home parks, recreational vehicle parks, condominiums,

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timeshare resorts, or tourist or trailer camps 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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     (3) Tax shall be due on the consideration paid for

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occupancy in this state pursuant to a regulated short-term

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product, as defined in chapter 721, or occupancy in this state

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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 was

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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 state unless such consideration is

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applied to the purchase of a timeshare estate. Notwithstanding

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the provisions of subsections (1) and (2), 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 tax.

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     (4) 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 tax under this section.

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

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

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person operating transient accommodations subject to the tax

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under this chapter receiving the rent in and by said rental

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arrangement to the lessee or person paying the rental, and shall

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be due and payable at the time of the receipt of such rental

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payment by the lessor or person operating transient

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accommodations, as defined in this chapter, who receives said

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rental or payment. The owner, lessor, or person operating

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transient accommodations receiving the rent shall remit the tax

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to the department on the amount of rent received at the times and

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in the manner hereinafter provided for dealers to remit taxes

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under this chapter. The same duties imposed by this chapter upon

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dealers in tangible personal property respecting the collection

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

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

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and regulations of the department in the administration of this

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

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or operate hotels, apartment houses, roominghouses, tourist and

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

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

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or lessor taxable under this chapter. The person operating

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transient accommodations shall separately state the tax from the

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rental charged on the receipt, invoice, or other documentation

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issued with respect to charges for transient accommodations.

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Persons facilitating the booking of reservations who are

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unrelated to the person operating the transient accommodations in

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which the reservation is booked are not required to separately

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state amounts charged on the receipt, invoice, or other

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documentation issued by the person facilitating the booking of

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the reservation. Any amounts specifically collected as a tax are

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state funds and must be remitted as tax.

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     (6)(3) When rentals are received by way of property, goods,

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wares, merchandise, services, or other things of value, the tax

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shall be at the rate of 6 percent of the value of the property,

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goods, wares, merchandise, services, or other things of value.

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     (7)(4) The tax levied by this section shall not apply to,

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be imposed upon, or collected from any person who shall have

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entered into a bona fide written lease for longer than 6 months

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in duration for continuous residence at any one hotel, apartment

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house, roominghouse, tourist or trailer camp, or condominium, or

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to any person who shall reside continuously longer than 6 months

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at any one hotel, apartment house, roominghouse, tourist or

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trailer camp, or condominium and shall have paid the tax levied

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by this section for 6 months of residence in any one hotel,

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roominghouse, apartment house, tourist or trailer camp, or

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condominium. Notwithstanding other provisions of this chapter, no

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tax shall be imposed upon rooms provided guests when there is no

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consideration involved between the guest and the public lodging

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establishment. Further, any person who, on the effective date of

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this act, has resided continuously for 6 months at any one hotel,

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apartment house, roominghouse, tourist or trailer camp, or

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condominium, or, if less than 6 months, has paid the tax imposed

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herein until he or she shall have resided continuously for 6

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months, shall thereafter be exempt, so long as such person shall

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continuously reside at such location. The Department of Revenue

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shall have the power to reform the rental contract for the

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purposes of this chapter if the rental payments are collected in

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other than equal daily, weekly, or monthly amounts so as to

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reflect the actual consideration to be paid in the future for the

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right of occupancy during the first 6 months.

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     (8)(5) The tax imposed by this section shall constitute a

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lien on the property of the lessee or rentee of any sleeping

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accommodations in the same manner as and shall be collectible as

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are liens authorized and imposed by ss. 713.68 and 713.69.

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     (9)(6) It is the legislative intent that every person is

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engaging in a taxable privilege who leases or rents parking or

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storage spaces for motor vehicles in parking lots or garages, who

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leases or rents docking or storage spaces for boats in boat docks

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or marinas, or who leases or rents tie-down or storage space for

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aircraft at airports. For the exercise of this privilege, a tax

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is hereby levied at the rate of 6 percent on the total rental

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charged.

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     (10)(7)(a) Full-time students enrolled in an institution

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offering postsecondary education and military personnel currently

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on active duty who reside in the facilities described in

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subsection (1) shall be exempt from the tax imposed by this

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section. The department shall be empowered to determine what

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shall be deemed acceptable proof of full-time enrollment. The

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exemption contained in this subsection shall apply irrespective

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of any other provisions of this section. The tax levied by this

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section shall not apply to or be imposed upon or collected on the

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basis of rentals to any person who resides in any building or

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group of buildings intended primarily for lease or rent to

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persons as their permanent or principal place of residence.

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     (b)  It is the intent of the Legislature that this

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subsection provide tax relief for persons who rent living

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accommodations rather than own their homes, while still providing

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a tax on the rental of lodging facilities that primarily serve

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transient guests.

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     (c)  The rental of facilities, as defined in s.

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212.02(10)(f), which are intended primarily for rental as a

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principal or permanent place of residence is exempt from the tax

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imposed by this chapter. The rental of such facilities that

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primarily serve transient guests is not exempt by this

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subsection. In the application of this law, or in making any

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determination against the exemption, the department shall

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consider the facility as primarily serving transient guests

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unless the facility owner makes a verified declaration on a form

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prescribed by the department that more than half of the total

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rental units available are occupied by tenants who have a

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continuous residence in excess of 3 months. The owner of a

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facility declared to be exempt by this paragraph must make a

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determination of the taxable status of the facility at the end of

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the owner's accounting year using any consecutive 3-month period

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at least one month of which is in the accounting year. The owner

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must use a selected consecutive 3-month period during each annual

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redetermination. In the event that an exempt facility no longer

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qualifies for exemption by this paragraph, the owner must notify

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the department on a form prescribed by the department by the 20th

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day of the first month of the owner's next succeeding accounting

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year that the facility no longer qualifies for such exemption.

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The tax levied by this section shall apply to the rental of

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facilities that no longer qualify for exemption under this

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paragraph beginning the first day of the owner's next succeeding

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accounting year. The provisions of this paragraph do not apply to

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mobile home lots regulated under chapter 723.

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     (d)  The rental of living accommodations in migrant labor

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camps is not taxable under this section. "Migrant labor camps"

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are defined as one or more buildings or structures, tents,

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trailers, or vehicles, or any portion thereof, together with the

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land appertaining thereto, established, operated, or used as

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living quarters for seasonal, temporary, or migrant workers.

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     Section 6.  Subsection (3) of section 212.0305, Florida

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Statutes, is amended to read:

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     212.0305  Convention development taxes; intent;

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administration; authorization; use of proceeds.--

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     (3)  APPLICATION; ADMINISTRATION; PENALTIES.--

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     (a)  The convention development tax on transient rentals

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imposed by the governing body of any county authorized to so levy

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shall apply to the amount of any payment made by any person to

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rent, lease, or use for a period of 6 months or less any living

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quarters or accommodations in a hotel, apartment hotel, motel,

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resort motel, apartment, apartment motel, roominghouse, timeshare

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resort, tourist or trailer camp, mobile home park, recreational

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vehicle park, or condominium. When receipt of consideration is by

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way of property other than money, the tax shall be levied and

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imposed on the fair market value of such nonmonetary

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consideration. Any payment made by a person to rent, lease, or

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use any living quarters or accommodations which are exempt from

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the tax imposed under s. 212.03 shall likewise be exempt from any

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tax imposed under this section.

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     (b) As used in this section, the terms "payment" and

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"consideration" mean the amount received by a person operating

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transient accommodations for the use or securing the use of any

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living quarters or sleeping or housekeeping accommodations in,

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from, or a part of, or in connection with any hotel, apartment

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house, roominghouse, timeshare resort, or tourist or trailer

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camp. The phrase "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, mobile home

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parks, recreational vehicle parks, condominiums, timeshare

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resorts, or tourist or trailer camps in this state. "Unrelated

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person" means a person who is not in the same affiliated group of

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corporations pursuant to s. 1504 of the Internal Revenue Code of

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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 was

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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 paragraph (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 tax.

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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 tax under this section.

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     (e)(b) The tax shall be charged by the person receiving the

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consideration for the lease or rental, and the tax shall be

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collected from the lessee, tenant, or customer at the time of

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payment of the consideration for such lease or rental. The person

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operating transient accommodations shall separately state the tax

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from the rental charged on the receipt, invoice, or other

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documentation issued with respect to charges for transient

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accommodations. Persons facilitating the booking of reservations

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who are unrelated to the person operating the transient

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accommodations in which the reservation is booked are not

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required to separately state amounts charged on the receipt,

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invoice, or other documentation issued by the person facilitating

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the booking of the reservation. Any amounts specifically

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collected as a tax are county funds and must be remitted as tax.

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     (f)(c) 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 at the time and in the manner provided for persons

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who collect and remit taxes under s. 212.03. The same duties and

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privileges imposed by this chapter upon dealers in tangible

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property respecting the collection and remission of tax; the

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making of returns; the keeping of books, records, and accounts;

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and compliance with the rules of the department in the

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administration of this chapter apply to and are binding upon all

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persons who are subject to the provisions of this section.

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However, the department may authorize a quarterly return and

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payment when the tax remitted by the dealer for the preceding

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quarter did not exceed $25.

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     (g)(d) The department shall keep records showing the amount

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of taxes collected, which records shall disclose the taxes

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collected from each county in which a local government resort tax

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is levied. These records shall be subject to the provisions of s.

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213.053 and are confidential and exempt from the provisions of s.

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119.07(1).

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     (h)(e) The collections received by the department from the

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tax, less costs of administration, shall be paid and returned

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monthly to the county which imposed the tax, for use by the

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county as provided in this section. Such receipts shall be placed

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in a specific trust fund or funds created by the county.

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     (i)(f) The department shall adopt promulgate such rules and

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shall prescribe and publish such forms as may be necessary to

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effectuate the purposes of this section. The department is

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authorized to establish audit procedures and to assess for

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delinquent taxes.

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     (j)(g) The estimated tax provisions contained in s. 212.11

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do not apply to the administration of any tax levied under this

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section.

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     (k)(h) Any person taxable under this section who, either by

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himself or herself or through the person's agents or employees,

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fails or refuses to charge and collect the taxes herein provided

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from the person paying any rental or lease is, in addition to

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being personally liable for the payment of the tax, guilty of a

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misdemeanor of the first degree, punishable as provided in s.

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775.082 or s. 775.083.

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     (l)(i) A No person may not shall advertise or hold out to

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the public in any manner, directly or indirectly, that he or she

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will absorb all or any part of the tax; that he or she will

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relieve the person paying the rental of the payment of all or any

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part of the tax; or that the tax will not be added to the rental

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or lease consideration or, if added, that the tax or any part

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thereof will be refunded or refused, either directly or

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indirectly, by any method whatsoever. Any person who willfully

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violates any provision of this paragraph is guilty of a

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misdemeanor of the first degree, punishable as provided in s.

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775.082 or s. 775.083.

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     (m)(j) The tax shall constitute a lien on the property of

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the lessee, customer, or tenant in the same manner as, and shall

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be collectible as are, liens authorized and imposed by ss.

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713.67, 713.68, and 713.69.

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     (n)(k) Any tax levied pursuant to this section shall be in

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addition to any other tax imposed pursuant to this chapter and in

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addition to all other taxes and fees and the consideration for

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the rental or lease.

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     (o)(l) The department shall administer the taxes levied

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herein as increases in the rate of the tax authorized in s.

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125.0104. The department shall collect and enforce the provisions

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of this section and s. 125.0104 in conjunction with each other in

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those counties authorized to levy the taxes authorized herein.

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The department shall distribute the proceeds received from the

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taxes levied pursuant to this section and s. 125.0104 in

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proportion to the rates of the taxes authorized to the

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appropriate trust funds as provided by law. In the event of

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underpayment of the total amount due by a taxpayer pursuant to

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this section and s. 125.0104, the department shall distribute the

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amount received in proportion to the rates of the taxes

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authorized to the appropriate trust funds as provided by law and

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the penalties and interest due on both of said taxes shall be

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applicable.

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     Section 7. The amendments made by this act to ss. 212.03

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and 212.0305, Florida Statutes, are intended as clarifying and

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remedial in nature and are not a basis for assessments of tax for

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periods before July 1, 2008, or for refunds of tax for periods

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before July 1, 2008.

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     Section 8.  Paragraph (a) of subsection (1) of section

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212.031, Florida Statutes, is amended to read:

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     212.031  Tax on rental or license fee for use of real

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property.--

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     (1)(a)  It is declared to be the legislative intent that

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every person is exercising a taxable privilege who engages in the

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business of renting, leasing, letting, or granting a license for

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the use of any real property unless such property is:

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     1.  Assessed as agricultural property under s. 193.461.

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     2.  Used exclusively as dwelling units.

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     3.  Property subject to tax on parking, docking, or storage

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spaces under s. 212.03(9) s. 212.03(6).

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     4.  Recreational property or the common elements of a

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condominium when subject to a lease between the developer or

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owner thereof and the condominium association in its own right or

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as agent for the owners of individual condominium units or the

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owners of individual condominium units. However, only the lease

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payments on such property shall be exempt from the tax imposed by

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this chapter, and any other use made by the owner or the

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condominium association shall be fully taxable under this

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chapter.

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     5.  A public or private street or right-of-way and poles,

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conduits, fixtures, and similar improvements located on such

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streets or rights-of-way, occupied or used by a utility or

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provider of communications services, as defined by s. 202.11, for

386

utility or communications or television purposes. For purposes of

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this subparagraph, the term "utility" means any person providing

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utility services as defined in s. 203.012. This exception also

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applies to property, wherever located, on which the following are

390

placed: towers, antennas, cables, accessory structures, or

391

equipment, not including switching equipment, used in the

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provision of mobile communications services as defined in s.

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202.11. For purposes of this chapter, towers used in the

394

provision of mobile communications services, as defined in s.

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202.11, are considered to be fixtures.

396

     6.  A public street or road which is used for transportation

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purposes.

398

     7.  Property used at an airport exclusively for the purpose

399

of aircraft landing or aircraft taxiing or property used by an

400

airline for the purpose of loading or unloading passengers or

401

property onto or from aircraft or for fueling aircraft.

402

     8.a.  Property used at a port authority, as defined in s.

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315.02(2), exclusively for the purpose of oceangoing vessels or

404

tugs docking, or such vessels mooring on property used by a port

405

authority for the purpose of loading or unloading passengers or

406

cargo onto or from such a vessel, or property used at a port

407

authority for fueling such vessels, or to the extent that the

408

amount paid for the use of any property at the port is based on

409

the charge for the amount of tonnage actually imported or

410

exported through the port by a tenant.

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     b.  The amount charged for the use of any property at the

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port in excess of the amount charged for tonnage actually

413

imported or exported shall remain subject to tax except as

414

provided in sub-subparagraph a.

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     9.  Property used as an integral part of the performance of

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qualified production services. As used in this subparagraph, the

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term "qualified production services" means any activity or

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service performed directly in connection with the production of a

419

qualified motion picture, as defined in s. 212.06(1)(b), and

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includes:

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     a.  Photography, sound and recording, casting, location

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managing and scouting, shooting, creation of special and optical

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effects, animation, adaptation (language, media, electronic, or

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otherwise), technological modifications, computer graphics, set

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and stage support (such as electricians, lighting designers and

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operators, greensmen, prop managers and assistants, and grips),

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wardrobe (design, preparation, and management), hair and makeup

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(design, production, and application), performing (such as

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acting, dancing, and playing), designing and executing stunts,

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coaching, consulting, writing, scoring, composing,

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choreographing, script supervising, directing, producing,

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transmitting dailies, dubbing, mixing, editing, cutting, looping,

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printing, processing, duplicating, storing, and distributing;

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     b.  The design, planning, engineering, construction,

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alteration, repair, and maintenance of real or personal property

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including stages, sets, props, models, paintings, and facilities

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principally required for the performance of those services listed

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in sub-subparagraph a.; and

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     c.  Property management services directly related to

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property used in connection with the services described in sub-

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subparagraphs a. and b.

442

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This exemption will inure to the taxpayer upon presentation of

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the certificate of exemption issued to the taxpayer under the

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provisions of s. 288.1258.

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     10.  Leased, subleased, licensed, or rented to a person

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providing food and drink concessionaire services within the

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premises of a convention hall, exhibition hall, auditorium,

449

stadium, theater, arena, civic center, performing arts center,

450

publicly owned recreational facility, or any business operated

451

under a permit issued pursuant to chapter 550. A person providing

452

retail concessionaire services involving the sale of food and

453

drink or other tangible personal property within the premises of

454

an airport shall be subject to tax on the rental of real property

455

used for that purpose, but shall not be subject to the tax on any

456

license to use the property. For purposes of this subparagraph,

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the term "sale" shall not include the leasing of tangible

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personal property.

459

     11.  Property occupied pursuant to an instrument calling for

460

payments which the department has declared, in a Technical

461

Assistance Advisement issued on or before March 15, 1993, to be

462

nontaxable pursuant to rule 12A-1.070(19)(c), Florida

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Administrative Code; provided that this subparagraph shall only

464

apply to property occupied by the same person before and after

465

the execution of the subject instrument and only to those

466

payments made pursuant to such instrument, exclusive of renewals

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and extensions thereof occurring after March 15, 1993.

468

     12.  Rented, leased, subleased, or licensed to a

469

concessionaire by a convention hall, exhibition hall, auditorium,

470

stadium, theater, arena, civic center, performing arts center, or

471

publicly owned recreational facility, during an event at the

472

facility, to be used by the concessionaire to sell souvenirs,

473

novelties, or other event-related products. This subparagraph

474

applies only to that portion of the rental, lease, or license

475

payment which is based on a percentage of sales and not based on

476

a fixed price. This subparagraph is repealed July 1, 2009.

477

     13.  Property used or occupied predominantly for space

478

flight business purposes. As used in this subparagraph, "space

479

flight business" means the manufacturing, processing, or assembly

480

of a space facility, space propulsion system, space vehicle,

481

satellite, or station of any kind possessing the capacity for

482

space flight, as defined by s. 212.02(23), or components thereof,

483

and also means the following activities supporting space flight:

484

vehicle launch activities, flight operations, ground control or

485

ground support, and all administrative activities directly

486

related thereto. Property shall be deemed to be used or occupied

487

predominantly for space flight business purposes if more than 50

488

percent of the property, or improvements thereon, is used for one

489

or more space flight business purposes. Possession by a landlord,

490

lessor, or licensor of a signed written statement from the

491

tenant, lessee, or licensee claiming the exemption shall relieve

492

the landlord, lessor, or licensor from the responsibility of

493

collecting the tax, and the department shall look solely to the

494

tenant, lessee, or licensee for recovery of such tax if it

495

determines that the exemption was not applicable.

496

     Section 9.  Subsection (6) of section 213.015, Florida

497

Statutes, is amended to read:

498

     213.015  Taxpayer rights.--There is created a Florida

499

Taxpayer's Bill of Rights to guarantee that the rights, privacy,

500

and property of Florida taxpayers are adequately safeguarded and

501

protected during tax assessment, collection, and enforcement

502

processes administered under the revenue laws of this state. The

503

Taxpayer's Bill of Rights compiles, in one document, brief but

504

comprehensive statements which explain, in simple, nontechnical

505

terms, the rights and obligations of the Department of Revenue

506

and taxpayers. Section 192.0105 provides additional rights

507

afforded to payors of property taxes and assessments. The rights

508

afforded taxpayers to ensure that their privacy and property are

509

safeguarded and protected during tax assessment and collection

510

are available only insofar as they are implemented in other parts

511

of the Florida Statutes or rules of the Department of Revenue.

512

The rights so guaranteed Florida taxpayers in the Florida

513

Statutes and the departmental rules are:

514

     (6)  The right to be informed of impending collection

515

actions which require sale or seizure of property or freezing of

516

assets, except jeopardy assessments, and the right to at least 30

517

days' notice in which to pay the liability or seek further review

518

(see ss. 198.20, 199.262, 201.16, 206.075, 206.24, 211.125(5),

519

212.03(5), 212.0305(3)(m) 212.0305(3)(j), 212.04(7), 212.14(1),

520

213.73(3), 213.731, and 220.739).

521

522

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

523

And the title is amended as follows:

524

     On line(s) 10, after the first semicolon,

525

insert:

526

amending ss. 212.03 and 212.0305, F.S.; revising the list

527

of living quarters or sleeping or housekeeping

528

accommodations that are subject to taxation; providing

529

definitions; providing for taxation of regulated short-

530

term products; providing that the occupancy of an

531

accommodation of a timeshare resort and membership or

532

transaction fee paid by a timeshare owner is not a

533

privilege subject to taxation; providing that

534

consideration paid for the purchase of a timeshare license

535

in a timeshare plan is rent subject to taxation; requiring

536

the person operating transient accommodations to

537

separately state the tax charged on a receipt or other

538

documentation; providing that persons facilitating the

539

booking of reservations are not required to separately

540

state tax amounts charged; requiring that such amounts be

541

remitted as tax and classified as county funds; specifying

542

that certain provisions of the act are clarifying and

543

remedial in nature and are not a basis for assessments of

544

tax or for refunds of tax for periods before the effective

545

date of the act; amending ss. 212.031 and 213.015, F.S.;

546

conforming cross-references;

3/24/2008  6:07:00 PM     26-05411A-08