| 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), paragraph (d) of subsection |
| 6 | (5), paragraphs (a) and (d) of subsection (6), and paragraph (c) |
| 7 | of subsection (10) of section 125.0104, Florida Statutes, are |
| 8 | amended to read: |
| 9 | 125.0104 Tourist development tax; procedure for levying; |
| 10 | authorized uses; referendum; enforcement.-- |
| 11 | (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-- |
| 12 | (a) It is declared to be the intent of the Legislature |
| 13 | that every person who rents, leases, or lets for consideration |
| 14 | any living quarters or accommodations in any hotel, apartment |
| 15 | hotel, motel, resort motel, apartment, apartment motel, |
| 16 | roominghouse, mobile home park, recreational vehicle park, or |
| 17 | condominium, or timeshare resort for a term of 6 months or less |
| 18 | is exercising a privilege which is subject to taxation under |
| 19 | this section, unless such person rents, leases, or lets for |
| 20 | consideration any living quarters or accommodations which are |
| 21 | exempt according to the provisions of chapter 212. |
| 22 | (b) As used in this section, the terms "consideration," |
| 23 | "rental," and "rent" mean the amount received by a person |
| 24 | operating transient accommodations for the use or securing the |
| 25 | use of any living quarters or sleeping or housekeeping |
| 26 | accommodations that are part of, in, from, or in connection with |
| 27 | any hotel, apartment house, roominghouse, timeshare resort, |
| 28 | tourist or trailer camp, mobile home park, recreational vehicle |
| 29 | park, or condominium. The term "person operating transient |
| 30 | accommodations" means the person conducting the daily affairs of |
| 31 | the physical facilities furnishing transient accommodations who |
| 32 | is responsible for providing the services commonly associated |
| 33 | with operating the facilities furnishing transient |
| 34 | accommodations regardless of whether such commonly associated |
| 35 | services are provided by third parties. The terms |
| 36 | "consideration," "rental," and "rent" do not include payments |
| 37 | received by an unrelated person for facilitating the booking of |
| 38 | reservations for or on behalf of a lessee or licensee at a |
| 39 | hotel, apartment house, roominghouse, timeshare resort, tourist |
| 40 | or trailer camp, mobile home park, recreational vehicle park, or |
| 41 | condominium in this state. The term "unrelated person" means a |
| 42 | person who is not in the same affiliated group of corporations |
| 43 | pursuant to s. 1504 of the Internal Revenue Code of 1986, as |
| 44 | 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 paragraphs (a) and (b), the occupancy of an |
| 54 | accommodation of a timeshare resort pursuant to a timeshare |
| 55 | plan, a multisite timeshare plan, or an exchange transaction in |
| 56 | an exchange program as defined in s. 721.05 by the owner of a |
| 57 | timeshare interest or such owner's guest, which guest is not |
| 58 | paying monetary consideration to the owner or to a third party |
| 59 | for the benefit of the owner, is not a privilege subject to |
| 60 | taxation under this section. A membership or transaction fee |
| 61 | paid by a timeshare owner that does not provide the timeshare |
| 62 | owner with a right to occupy any specific timeshare unit but |
| 63 | merely provides the timeshare owner with an opportunity to |
| 64 | exchange a timeshare interest through an exchange program is a |
| 65 | service charge and is 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) Subject to the provisions of this section, any |
| 70 | county in this state may levy and impose a tourist development |
| 71 | tax on the exercise within its boundaries of the taxable |
| 72 | privilege described in paragraph (a), except that there shall be |
| 73 | no additional levy under this section in any cities or towns |
| 74 | presently imposing a municipal resort tax as authorized under |
| 75 | chapter 67-930, Laws of Florida, and this section shall not in |
| 76 | any way affect the powers and existence of any tourist |
| 77 | development authority created pursuant to chapter 67-930, Laws |
| 78 | of Florida. No county authorized to levy a convention |
| 79 | development tax pursuant to s. 212.0305, or to s. 8 of chapter |
| 80 | 84-324, Laws of Florida, shall be allowed to levy more than the |
| 81 | 2-percent tax authorized by this section. A county may elect to |
| 82 | levy and impose the tourist development tax in a subcounty |
| 83 | special district of the county. However, if a county so elects |
| 84 | to levy and impose the tax on a subcounty special district |
| 85 | basis, the district shall embrace all or a significant |
| 86 | contiguous portion of the county, and the county shall assist |
| 87 | the Department of Revenue in identifying the rental units |
| 88 | subject to tax in the district. |
| 89 | (f)(c) The tourist development tax shall be levied, |
| 90 | imposed, and set by the governing board of the county at a rate |
| 91 | of 1 percent or 2 percent of each dollar and major fraction of |
| 92 | each dollar of the total consideration charged for such lease or |
| 93 | rental. When receipt of consideration is by way of property |
| 94 | other than money, the tax shall be levied and imposed on the |
| 95 | fair market value of such nonmonetary consideration. |
| 96 | (g)(d) In addition to any 1-percent or 2-percent tax |
| 97 | imposed under paragraph (f) (c), the governing board of the |
| 98 | county may levy, impose, and set an additional 1 percent of each |
| 99 | dollar above the tax rate set under paragraph (f) (c) by the |
| 100 | extraordinary vote of the governing board for the purposes set |
| 101 | forth in subsection (5) or by referendum approval by the |
| 102 | registered electors within the county or subcounty special |
| 103 | district. No county shall levy, impose, and set the tax |
| 104 | authorized under this paragraph unless the county has imposed |
| 105 | the 1-percent or 2-percent tax authorized under paragraph (f) |
| 106 | (c) for a minimum of 3 years prior to the effective date of the |
| 107 | levy and imposition of the tax authorized by this paragraph. |
| 108 | Revenues raised by the additional tax authorized under this |
| 109 | paragraph shall not be used for debt service on or refinancing |
| 110 | of existing facilities as specified in subparagraph (5)(a)1. |
| 111 | unless approved by a resolution adopted by an extraordinary |
| 112 | majority of the total membership of the governing board of the |
| 113 | county. If the 1-percent or 2-percent tax authorized in |
| 114 | paragraph (f) (c) is levied within a subcounty special taxing |
| 115 | district, the additional tax authorized in this paragraph shall |
| 116 | only be levied therein. The provisions of paragraphs (4)(a)-(d) |
| 117 | shall not apply to the adoption of the additional tax authorized |
| 118 | in this paragraph. The effective date of the levy and imposition |
| 119 | of the tax authorized under this paragraph shall be the first |
| 120 | day of the second month following approval of the ordinance by |
| 121 | the governing board or the first day of any subsequent month as |
| 122 | may be specified in the ordinance. A certified copy of such |
| 123 | ordinance shall be furnished by the county to the Department of |
| 124 | Revenue within 10 days after approval of such ordinance. |
| 125 | (h)(e) The tourist development tax shall be in addition to |
| 126 | any other tax imposed pursuant to chapter 212 and in addition to |
| 127 | all other taxes and fees and the consideration for the rental or |
| 128 | lease. |
| 129 | (i)(f) The tourist development tax shall be charged by the |
| 130 | person receiving the consideration for the lease or rental, and |
| 131 | it shall be collected from the lessee, tenant, or customer at |
| 132 | the time of payment of the consideration for such lease or |
| 133 | rental. |
| 134 | (j)(g) The person receiving the consideration for such |
| 135 | rental or lease shall receive, account for, and remit the tax to |
| 136 | the Department of Revenue at the time and in the manner provided |
| 137 | for persons who collect and remit taxes under s. 212.03. The |
| 138 | same duties and privileges imposed by chapter 212 upon dealers |
| 139 | in tangible property, respecting the collection and remission of |
| 140 | tax; the making of returns; the keeping of books, records, and |
| 141 | accounts; and compliance with the rules of the Department of |
| 142 | Revenue in the administration of that chapter shall apply to and |
| 143 | be binding upon all persons who are subject to the provisions of |
| 144 | this section. However, the Department of Revenue may authorize a |
| 145 | quarterly return and payment when the tax remitted by the dealer |
| 146 | for the preceding quarter did not exceed $25. |
| 147 | (k)(h) The Department of Revenue shall keep records |
| 148 | showing the amount of taxes collected, which records shall also |
| 149 | include records disclosing the amount of taxes collected for and |
| 150 | from each county in which the tax authorized by this section is |
| 151 | applicable. These records shall be open for inspection during |
| 152 | the regular office hours of the Department of Revenue, subject |
| 153 | to the provisions of s. 213.053. |
| 154 | (l)(i) Collections received by the Department of Revenue |
| 155 | from the tax, less costs of administration of this section, |
| 156 | shall be paid and returned monthly to the county which imposed |
| 157 | the tax, for use by the county in accordance with the provisions |
| 158 | of this section. They shall be placed in the county tourist |
| 159 | development trust fund of the respective county, which shall be |
| 160 | established by each county as a condition precedent to receipt |
| 161 | of such funds. |
| 162 | (m)(j) The Department of Revenue may is authorized to |
| 163 | employ persons and incur other expenses for which funds are |
| 164 | appropriated by the Legislature. |
| 165 | (n)(k) The Department of Revenue shall adopt promulgate |
| 166 | such rules and shall prescribe and publish such forms as may be |
| 167 | necessary to effectuate the purposes of this section. The |
| 168 | department may establish audit procedures and assess for |
| 169 | delinquent taxes. A person operating transient accommodations |
| 170 | shall state the tax separately from the rental charged on the |
| 171 | receipt, invoice, or other documentation issued with respect to |
| 172 | charges for transient accommodations. A person facilitating the |
| 173 | booking of reservations who is unrelated to the person operating |
| 174 | the transient accommodations in which the reservation is booked |
| 175 | is not required to separately state amounts charged on the |
| 176 | receipt, invoice, or other documentation issued by the person |
| 177 | facilitating the booking of the reservation. Any amounts |
| 178 | specifically collected as a tax are county funds and shall be |
| 179 | remitted as tax. |
| 180 | (o)(l) In addition to any other tax which is imposed |
| 181 | pursuant to this section, a county may impose up to an |
| 182 | additional 1-percent tax on the exercise of the privilege |
| 183 | described in paragraph (a) by majority vote of the governing |
| 184 | board of the county in order to: |
| 185 | 1. Pay the debt service on bonds issued to finance the |
| 186 | construction, reconstruction, or renovation of a professional |
| 187 | sports franchise facility, or the acquisition, construction, |
| 188 | reconstruction, or renovation of a retained spring training |
| 189 | franchise facility, either publicly owned and operated, or |
| 190 | publicly owned and operated by the owner of a professional |
| 191 | sports franchise or other lessee with sufficient expertise or |
| 192 | financial capability to operate such facility, and to pay the |
| 193 | planning and design costs incurred prior to the issuance of such |
| 194 | bonds. |
| 195 | 2. Pay the debt service on bonds issued to finance the |
| 196 | construction, reconstruction, or renovation of a convention |
| 197 | center, and to pay the planning and design costs incurred prior |
| 198 | to the issuance of such bonds. |
| 199 | 3. Pay the operation and maintenance costs of a convention |
| 200 | center for a period of up to 10 years. Only counties that have |
| 201 | elected to levy the tax for the purposes authorized in |
| 202 | subparagraph 2. may use the tax for the purposes enumerated in |
| 203 | this subparagraph. Any county that elects to levy the tax for |
| 204 | the purposes authorized in subparagraph 2. after July 1, 2000, |
| 205 | may use the proceeds of the tax to pay the operation and |
| 206 | maintenance costs of a convention center for the life of the |
| 207 | bonds. |
| 208 | 4. Promote and advertise tourism in the State of Florida |
| 209 | and nationally and internationally; however, if tax revenues are |
| 210 | expended for an activity, service, venue, or event, the |
| 211 | activity, service, venue, or event shall have as one of its main |
| 212 | purposes the attraction of tourists as evidenced by the |
| 213 | promotion of the activity, service, venue, or event to tourists. |
| 214 |
|
| 215 | The provision of paragraph (e) (b) which prohibits any county |
| 216 | authorized to levy a convention development tax pursuant to s. |
| 217 | 212.0305 from levying more than the 2-percent tax authorized by |
| 218 | this section, and the provisions of paragraphs (4)(a)-(d), shall |
| 219 | not apply to the additional tax authorized in this paragraph. |
| 220 | The effective date of the levy and imposition of the tax |
| 221 | authorized under this paragraph shall be the first day of the |
| 222 | second month following approval of the ordinance by the |
| 223 | governing board or the first day of any subsequent month as may |
| 224 | be specified in the ordinance. A certified copy of such |
| 225 | ordinance shall be furnished by the county to the Department of |
| 226 | Revenue within 10 days after approval of such ordinance. |
| 227 | (p)(m)1. In addition to any other tax which is imposed |
| 228 | pursuant to this section, a high tourism impact county may |
| 229 | impose an additional 1-percent tax on the exercise of the |
| 230 | privilege described in paragraph (a) by extraordinary vote of |
| 231 | the governing board of the county. The tax revenues received |
| 232 | pursuant to this paragraph shall be used for one or more of the |
| 233 | authorized uses pursuant to subsection (5). |
| 234 | 2. A county is considered to be a high tourism impact |
| 235 | county after the Department of Revenue has certified to such |
| 236 | county that the sales subject to the tax levied pursuant to this |
| 237 | section exceeded $600 million during the previous calendar year, |
| 238 | or were at least 18 percent of the county's total taxable sales |
| 239 | under chapter 212 where the sales subject to the tax levied |
| 240 | pursuant to this section were a minimum of $200 million, except |
| 241 | that no county authorized to levy a convention development tax |
| 242 | pursuant to s. 212.0305 shall be considered a high tourism |
| 243 | impact county. Once a county qualifies as a high tourism impact |
| 244 | county, it shall retain this designation for the period the tax |
| 245 | is levied pursuant to this paragraph. |
| 246 | 3. The provisions of paragraphs (4)(a)-(d) shall not apply |
| 247 | to the adoption of the additional tax authorized in this |
| 248 | paragraph. The effective date of the levy and imposition of the |
| 249 | tax authorized under this paragraph shall be the first day of |
| 250 | the second month following approval of the ordinance by the |
| 251 | governing board or the first day of any subsequent month as may |
| 252 | be specified in the ordinance. A certified copy of such |
| 253 | ordinance shall be furnished by the county to the Department of |
| 254 | Revenue within 10 days after approval of such ordinance. |
| 255 | (q)(n) In addition to any other tax that is imposed under |
| 256 | this section, a county that has imposed the tax under paragraph |
| 257 | (o) (l) may impose an additional tax that is no greater than 1 |
| 258 | percent on the exercise of the privilege described in paragraph |
| 259 | (a) by a majority plus one vote of the membership of the board |
| 260 | of county commissioners in order to: |
| 261 | 1. Pay the debt service on bonds issued to finance: |
| 262 | a. The construction, reconstruction, or renovation of a |
| 263 | facility either publicly owned and operated, or publicly owned |
| 264 | and operated by the owner of a professional sports franchise or |
| 265 | other lessee with sufficient expertise or financial capability |
| 266 | to operate such facility, and to pay the planning and design |
| 267 | costs incurred prior to the issuance of such bonds for a new |
| 268 | professional sports franchise as defined in s. 288.1162. |
| 269 | b. The acquisition, construction, reconstruction, or |
| 270 | renovation of a facility either publicly owned and operated, or |
| 271 | publicly owned and operated by the owner of a professional |
| 272 | sports franchise or other lessee with sufficient expertise or |
| 273 | financial capability to operate such facility, and to pay the |
| 274 | planning and design costs incurred prior to the issuance of such |
| 275 | bonds for a retained spring training franchise. |
| 276 | 2. Promote and advertise tourism in the State of Florida |
| 277 | and nationally and internationally; however, if tax revenues are |
| 278 | expended for an activity, service, venue, or event, the |
| 279 | activity, service, venue, or event shall have as one of its main |
| 280 | purposes the attraction of tourists as evidenced by the |
| 281 | promotion of the activity, service, venue, or event to tourists. |
| 282 |
|
| 283 | A county that imposes the tax authorized in this paragraph may |
| 284 | not expend any ad valorem tax revenues for the acquisition, |
| 285 | construction, reconstruction, or renovation of a facility for |
| 286 | which tax revenues are used pursuant to subparagraph 1. The |
| 287 | provision of paragraph (e) (b) which prohibits any county |
| 288 | authorized to levy a convention development tax pursuant to s. |
| 289 | 212.0305 from levying more than the 2-percent tax authorized by |
| 290 | this section shall not apply to the additional tax authorized by |
| 291 | this paragraph in counties which levy convention development |
| 292 | taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not |
| 293 | apply to the adoption of the additional tax authorized in this |
| 294 | paragraph. The effective date of the levy and imposition of the |
| 295 | tax authorized under this paragraph is the first day of the |
| 296 | second month following approval of the ordinance by the board of |
| 297 | county commissioners or the first day of any subsequent month |
| 298 | specified in the ordinance. A certified copy of such ordinance |
| 299 | shall be furnished by the county to the Department of Revenue |
| 300 | within 10 days after approval of the ordinance. |
| 301 | (5) AUTHORIZED USES OF REVENUE.-- |
| 302 | (d) Any use of the local option tourist development tax |
| 303 | revenues collected pursuant to this section for a purpose not |
| 304 | expressly authorized by paragraph (3)(o)(l) or paragraph |
| 305 | (3)(q)(n) or paragraph (a), paragraph (b), or paragraph (c) of |
| 306 | this subsection is expressly prohibited. |
| 307 | (6) REFERENDUM.-- |
| 308 | (a) No ordinance enacted by any county levying the tax |
| 309 | authorized by paragraphs (3)(e)(b) and (f) (c) shall take effect |
| 310 | until the ordinance levying and imposing the tax has been |
| 311 | approved in a referendum election by a majority of the electors |
| 312 | voting in such election in the county or by a majority of the |
| 313 | electors voting in the subcounty special tax district affected |
| 314 | by the tax. |
| 315 | (d) In any case where a referendum levying and imposing |
| 316 | the tax has been approved pursuant to this section and 15 |
| 317 | percent of the electors in the county or 15 percent of the |
| 318 | electors in the subcounty special district in which the tax is |
| 319 | levied file a petition with the board of county commissioners |
| 320 | for a referendum to repeal the tax, the board of county |
| 321 | commissioners shall cause an election to be held for the repeal |
| 322 | of the tax which election shall be subject only to the |
| 323 | outstanding bonds for which the tax has been pledged. However, |
| 324 | the repeal of the tax shall not be effective with respect to any |
| 325 | portion of taxes initially levied in November 1989, which has |
| 326 | been pledged or is being used to support bonds under paragraph |
| 327 | (3)(g)(d) or paragraph (3)(o)(l) until the retirement of those |
| 328 | bonds. |
| 329 | (10) LOCAL ADMINISTRATION OF TAX.-- |
| 330 | (c) A county adopting an ordinance providing for the |
| 331 | collection and administration of the tax on a local basis shall |
| 332 | also adopt an ordinance electing either to assume all |
| 333 | responsibility for auditing the records and accounts of dealers, |
| 334 | and assessing, collecting, and enforcing payments of delinquent |
| 335 | taxes, or to delegate such authority to the Department of |
| 336 | Revenue. If the county elects to assume such responsibility, it |
| 337 | shall be bound by all rules promulgated by the Department of |
| 338 | Revenue pursuant to paragraph (3)(n)(k), as well as those rules |
| 339 | pertaining to the sales and use tax on transient rentals imposed |
| 340 | by s. 212.03. The county may use any power granted in this |
| 341 | section to the department to determine the amount of tax, |
| 342 | penalties, and interest to be paid by each dealer and to enforce |
| 343 | payment of such tax, penalties, and interest. The county may use |
| 344 | a certified public accountant licensed in this state in the |
| 345 | administration of its statutory duties and responsibilities. |
| 346 | Such certified public accountants are bound by the same |
| 347 | confidentiality requirements and subject to the same penalties |
| 348 | as the county under s. 213.053. If the county delegates such |
| 349 | authority to the department, the department shall distribute any |
| 350 | collections so received, less costs of administration, to the |
| 351 | county. The amount deducted for costs of administration by the |
| 352 | department shall be used only for those costs which are solely |
| 353 | and directly attributable to auditing, assessing, collecting, |
| 354 | processing, and enforcing payments of delinquent taxes |
| 355 | authorized in this section. If a county elects to delegate such |
| 356 | authority to the department, the department shall audit only |
| 357 | those businesses in the county that it audits pursuant to |
| 358 | chapter 212. |
| 359 | Section 11. The amendments made by this act to section |
| 360 | 125.0104, Florida Statutes, are intended to be clarifying and |
| 361 | remedial in nature and are not a basis for assessments of tax |
| 362 | for periods before July 1, 2008, or for refunds of tax for |
| 363 | periods before July 1, 2008. |
| 364 |
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| 365 |
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| 366 |
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| 367 |
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| 368 | ----------------------------------------------------- |
| 369 | T I T L E A M E N D M E N T |
| 370 | Remove line 62 and insert: |
| 371 | in Florida; amending s. 125.0104, F.S.; revising the list |
| 372 | of living quarters or accommodations the rental or lease |
| 373 | of which is subject to the tourist development tax; |
| 374 | providing definitions; providing for taxation of regulated |
| 375 | short-term products; providing that the occupancy of a |
| 376 | timeshare resort and membership or transaction fee paid by |
| 377 | a timeshare owner are not a privilege subject to taxation; |
| 378 | providing that consideration paid for the purchase of a |
| 379 | timeshare license in a timeshare plan is rent subject to |
| 380 | taxation; authorizing the Department of Revenue to |
| 381 | establish audit procedures and to assess for delinquent |
| 382 | taxes; requiring the person operating transient |
| 383 | accommodations to separately state the tax charged on a |
| 384 | receipt or other documentation; providing that persons |
| 385 | facilitating the booking of reservations are not required |
| 386 | to separately state tax amounts charged; requiring that |
| 387 | such amounts be remitted as tax and classified as county |
| 388 | funds; specifying that certain provisions of the act are |
| 389 | clarifying and remedial in nature and are not a basis for |
| 390 | assessments of tax or for refunds of tax for periods |
| 391 | before the effective date of the act; providing an |
| 392 | effective date. |