| 1 | Representative Attkisson offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 434 and 435, insert: |
| 5 | Section 10. Subsection (3) and paragraph (c) of subsection |
| 6 | (5) of section 212.0305, Florida Statutes, are amended to read: |
| 7 | 212.0305 Convention development taxes; intent; |
| 8 | administration; authorization; use of proceeds.-- |
| 9 | (3) APPLICATION; ADMINISTRATION; PENALTIES.-- |
| 10 | (a) The convention development tax on transient rentals |
| 11 | imposed by the governing body of any county authorized to so |
| 12 | levy shall apply to the amount of any payment made by any person |
| 13 | to rent, lease, or use for a period of 6 months or less any |
| 14 | living quarters or accommodations in a hotel, apartment hotel, |
| 15 | motel, resort motel, apartment, apartment motel, roominghouse, |
| 16 | timeshare resort, tourist or trailer camp, mobile home park, |
| 17 | recreational vehicle park, or condominium. When receipt of |
| 18 | consideration is by way of property other than money, the tax |
| 19 | shall be levied and imposed on the fair market value of such |
| 20 | nonmonetary consideration. Any payment made by a person to rent, |
| 21 | lease, or use any living quarters or accommodations which are |
| 22 | exempt from the tax imposed under s. 212.03 shall likewise be |
| 23 | exempt from any tax imposed under this section. |
| 24 | (b) As used in this section, the terms "payment" and |
| 25 | "consideration" mean the amount received by a person operating |
| 26 | transient accommodations for the use or securing the use of any |
| 27 | living quarters or sleeping or housekeeping accommodations that |
| 28 | are part of, in, from, or in connection with any hotel, |
| 29 | apartment house, roominghouse, timeshare resort, or tourist or |
| 30 | trailer camp. The term "person operating transient |
| 31 | accommodations" means the person conducting the daily affairs of |
| 32 | the physical facilities furnishing transient accommodations who |
| 33 | is responsible for providing the services commonly associated |
| 34 | with operating the facilities furnishing transient |
| 35 | accommodations regardless of whether such commonly associated |
| 36 | services are provided by third parties. The terms "payment" and |
| 37 | "consideration" do not include payments received by an unrelated |
| 38 | person for facilitating the booking of reservations for or on |
| 39 | behalf of a lessee or licensee at a hotel, apartment house, |
| 40 | roominghouse, mobile home park, recreational vehicle park, |
| 41 | condominium, timeshare resort, or tourist or trailer camp in |
| 42 | this state. The term "unrelated person" means a person who is |
| 43 | not in the same affiliated group of corporations pursuant to s. |
| 44 | 1504 of the Internal Revenue Code of 1986, as amended. |
| 45 | (c) Tax shall be due on the consideration paid for |
| 46 | occupancy in the county pursuant to a regulated short-term |
| 47 | product as defined in s. 721.05 or occupancy in the county |
| 48 | pursuant to a product that would be deemed a regulated short- |
| 49 | term product if the agreement to purchase the short-term product |
| 50 | were executed in this state. Such tax shall be collected on the |
| 51 | last day of occupancy within the county unless the consideration |
| 52 | is applied to the purchase of a timeshare estate. |
| 53 | Notwithstanding paragraph (b), the occupancy of an accommodation |
| 54 | of a timeshare resort pursuant to a timeshare plan, a multisite |
| 55 | timeshare plan, or an exchange transaction in an exchange |
| 56 | program as defined in s. 721.05 by the owner of a timeshare |
| 57 | interest or such owner's guest, which guest is not paying |
| 58 | monetary consideration to the owner or to a third party for the |
| 59 | benefit of the owner, is not a privilege subject to taxation |
| 60 | under this section. A membership or transaction fee paid by a |
| 61 | timeshare owner that does not provide the timeshare owner with a |
| 62 | right to occupy any specific timeshare unit but merely provides |
| 63 | the timeshare owner with an opportunity to exchange a timeshare |
| 64 | interest through an exchange program is a service charge and is |
| 65 | not subject to taxation. |
| 66 | (d) Consideration paid for the purchase of a timeshare |
| 67 | license in a timeshare plan as defined in s. 721.05 is rent |
| 68 | subject to taxation under this section. |
| 69 | (e)(b) The tax shall be charged by the person receiving |
| 70 | the consideration for the lease or rental, and the tax shall be |
| 71 | collected from the lessee, tenant, or customer at the time of |
| 72 | payment of the consideration for such lease or rental. The |
| 73 | person operating transient accommodations shall state the tax |
| 74 | separately from the rental charged on the receipt, invoice, or |
| 75 | other documentation issued with respect to charges for transient |
| 76 | accommodations. A person facilitating the booking of |
| 77 | reservations who is unrelated to the person operating the |
| 78 | transient accommodations in which the reservation is booked is |
| 79 | not required to separately state amounts charged on the receipt, |
| 80 | invoice, or other documentation issued by the person |
| 81 | facilitating the booking of the reservation. Any amounts |
| 82 | specifically collected as a tax are county funds and must be |
| 83 | remitted as tax. |
| 84 | (f)(c) The person receiving the consideration for such |
| 85 | rental or lease shall receive, account for, and remit the tax to |
| 86 | the department at the time and in the manner provided for |
| 87 | persons who collect and remit taxes under s. 212.03. The same |
| 88 | duties and privileges imposed by this chapter upon dealers in |
| 89 | tangible property respecting the collection and remission of |
| 90 | tax; the making of returns; the keeping of books, records, and |
| 91 | accounts; and compliance with the rules of the department in the |
| 92 | administration of this chapter apply to and are binding upon all |
| 93 | persons who are subject to the provisions of this section. |
| 94 | However, the department may authorize a quarterly return and |
| 95 | payment when the tax remitted by the dealer for the preceding |
| 96 | quarter did not exceed $25. |
| 97 | (g)(d) The department shall keep records showing the |
| 98 | amount of taxes collected, which records shall disclose the |
| 99 | taxes collected from each county in which a local government |
| 100 | resort tax is levied. These records shall be subject to the |
| 101 | provisions of s. 213.053 and are confidential and exempt from |
| 102 | the provisions of s. 119.07(1). |
| 103 | (h)(e) The collections received by the department from the |
| 104 | tax, less costs of administration, shall be paid and returned |
| 105 | monthly to the county which imposed the tax, for use by the |
| 106 | county as provided in this section. Such receipts shall be |
| 107 | placed in a specific trust fund or funds created by the county. |
| 108 | (i)(f) The department shall adopt promulgate such rules |
| 109 | and shall prescribe and publish such forms as may be necessary |
| 110 | to effectuate the purposes of this section. The department may |
| 111 | is authorized to establish audit procedures and to assess for |
| 112 | delinquent taxes. |
| 113 | (j)(g) The estimated tax provisions contained in s. 212.11 |
| 114 | do not apply to the administration of any tax levied under this |
| 115 | section. |
| 116 | (k)(h) Any person taxable under this section who, either |
| 117 | by himself or herself or through the person's agents or |
| 118 | employees, fails or refuses to charge and collect the taxes |
| 119 | herein provided from the person paying any rental or lease is, |
| 120 | in addition to being personally liable for the payment of the |
| 121 | tax, commits guilty of a misdemeanor of the first degree, |
| 122 | punishable as provided in s. 775.082 or s. 775.083. |
| 123 | (l)(i) A No person may not shall advertise or hold out to |
| 124 | the public in any manner, directly or indirectly, that he or she |
| 125 | will absorb all or any part of the tax; that he or she will |
| 126 | relieve the person paying the rental of the payment of all or |
| 127 | any part of the tax; or that the tax will not be added to the |
| 128 | rental or lease consideration or, if added, that the tax or any |
| 129 | part thereof will be refunded or refused, either directly or |
| 130 | indirectly, by any method whatsoever. Any person who willfully |
| 131 | violates any provision of this paragraph commits is guilty of a |
| 132 | misdemeanor of the first degree, punishable as provided in s. |
| 133 | 775.082 or s. 775.083. |
| 134 | (m)(j) The tax shall constitute a lien on the property of |
| 135 | the lessee, customer, or tenant in the same manner as, and shall |
| 136 | be collectible as are, liens authorized and imposed by ss. |
| 137 | 713.67, 713.68, and 713.69. |
| 138 | (n)(k) Any tax levied pursuant to this section shall be in |
| 139 | addition to any other tax imposed pursuant to this chapter and |
| 140 | in addition to all other taxes and fees and the consideration |
| 141 | for the rental or lease. |
| 142 | (o)(l) The department shall administer the taxes levied |
| 143 | herein as increases in the rate of the tax authorized in s. |
| 144 | 125.0104. The department shall collect and enforce the |
| 145 | provisions of this section and s. 125.0104 in conjunction with |
| 146 | each other in those counties authorized to levy the taxes |
| 147 | authorized herein. The department shall distribute the proceeds |
| 148 | received from the taxes levied pursuant to this section and s. |
| 149 | 125.0104 in proportion to the rates of the taxes authorized to |
| 150 | the appropriate trust funds as provided by law. In the event of |
| 151 | underpayment of the total amount due by a taxpayer pursuant to |
| 152 | this section and s. 125.0104, the department shall distribute |
| 153 | the amount received in proportion to the rates of the taxes |
| 154 | authorized to the appropriate trust funds as provided by law and |
| 155 | the penalties and interest due on both of said taxes shall be |
| 156 | applicable. |
| 157 | (5) LOCAL ADMINISTRATION OF TAX.-- |
| 158 | (c) A county adopting an ordinance providing for the |
| 159 | collection and administration of the tax on a local basis shall |
| 160 | also adopt an ordinance electing either to assume all |
| 161 | responsibility for auditing the records and accounts of dealers, |
| 162 | and assessing, collecting, and enforcing payments of delinquent |
| 163 | taxes, or to delegate such authority to the Department of |
| 164 | Revenue. If the county elects to assume such responsibility, it |
| 165 | shall be bound by the rules promulgated by the Department of |
| 166 | Revenue pursuant to paragraph (3)(i)(f), as well as those rules |
| 167 | pertaining to the sales and use tax on transient rentals imposed |
| 168 | by s. 212.03. The county may use any power granted in this |
| 169 | chapter to the department to determine the amount of tax, |
| 170 | penalties, and interest to be paid by each dealer and to enforce |
| 171 | payment of such tax, penalties, and interest. The county may use |
| 172 | a certified public accountant licensed in this state in the |
| 173 | administration of its statutory duties and responsibilities. |
| 174 | Such certified public accountants are bound by the same |
| 175 | confidentiality requirements and subject to the same penalties |
| 176 | as the county under s. 213.053. If the county delegates such |
| 177 | authority to the department, the department shall distribute any |
| 178 | collections so received, less costs of administration, to the |
| 179 | county. The amount deducted for costs of administration by the |
| 180 | department shall be used only for those costs which are solely |
| 181 | and directly attributable to auditing, assessing, collecting, |
| 182 | processing, and enforcing payments of delinquent taxes |
| 183 | authorized in this section. If a county elects to delegate such |
| 184 | authority to the department, the department shall audit only |
| 185 | those businesses in the county that it audits pursuant to this |
| 186 | chapter. |
| 187 | Section 11. The amendments made by this act to section |
| 188 | 212.0305, Florida Statutes, are intended to be clarifying and |
| 189 | remedial in nature and are not a basis for assessments of tax |
| 190 | for periods before July 1, 2008, or for refunds of tax for |
| 191 | periods before July 1, 2008. |
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| 196 | ----------------------------------------------------- |
| 197 | T I T L E A M E N D M E N T |
| 198 | Remove line 62 and insert: |
| 199 | in Florida; amending s. 212.0305, F.S.; revising the list |
| 200 | of living quarters or sleeping or housekeeping |
| 201 | accommodations that are subject to the convention |
| 202 | development tax; providing definitions; providing for |
| 203 | taxation of regulated short-term products; providing that |
| 204 | the occupancy of an accommodation of a timeshare resort |
| 205 | and membership or transaction fee paid by a timeshare |
| 206 | owner is not a privilege subject to taxation; providing |
| 207 | that consideration paid for the purchase of a timeshare |
| 208 | license in a timeshare plan is rent subject to taxation; |
| 209 | requiring the person operating transient accommodations to |
| 210 | separately state the tax charged on a receipt or other |
| 211 | documentation; providing that persons facilitating the |
| 212 | booking of reservations are not required to separately |
| 213 | state tax amounts charged; requiring that such amounts be |
| 214 | remitted as tax and classified as county funds; |
| 215 | authorizing the department to establish audit procedures |
| 216 | and assess for delinquent taxes; specifying that certain |
| 217 | provisions of the act are clarifying and remedial in |
| 218 | nature and are not a basis for assessments of tax or for |
| 219 | refunds of tax for periods before the effective date of |
| 220 | the act; providing an effective date. |