| 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. Paragraph (b) of subsection (1) and paragraph |
| 6 | (e) of subsection (2) of section 125.0108, Florida Statutes, are |
| 7 | amended to read: |
| 8 | 125.0108 Areas of critical state concern; tourist impact |
| 9 | tax.-- |
| 10 | (1) |
| 11 | (b)1. It is declared to be the intent of the Legislature |
| 12 | that every person who rents, leases, or lets for consideration |
| 13 | any living quarters or accommodations in any hotel, apartment |
| 14 | hotel, motel, resort motel, apartment, apartment motel, |
| 15 | roominghouse, mobile home park, recreational vehicle park, or |
| 16 | condominium, or timeshare resort for a term of 6 months or less, |
| 17 | unless such establishment is exempt from the tax imposed by s. |
| 18 | 212.03, is exercising a taxable privilege on the proceeds |
| 19 | therefrom under this section. |
| 20 | 2. As used in this section, the terms "consideration," |
| 21 | "rental," and "rent" mean the amount received by a person |
| 22 | operating transient accommodations for the use or securing the |
| 23 | use of any living quarters or sleeping or housekeeping |
| 24 | accommodations that are part of, in, from, or in connection with |
| 25 | any hotel, apartment house, roominghouse, timeshare resort, |
| 26 | tourist or trailer camp, mobile home park, recreational vehicle |
| 27 | park, or condominium. The term "person operating transient |
| 28 | accommodations" means the person conducting the daily affairs of |
| 29 | the physical facilities furnishing transient accommodations who |
| 30 | is responsible for providing the services commonly associated |
| 31 | with operating the facilities furnishing transient |
| 32 | accommodations regardless of whether such commonly associated |
| 33 | services are provided by third parties. The terms |
| 34 | "consideration," "rental" and "rent" do not include payments |
| 35 | received by an unrelated person for facilitating the booking of |
| 36 | reservations for or on behalf of a lessee or licensee at a |
| 37 | hotel, apartment house, rooming house, timeshare resort, tourist |
| 38 | or trailer camp, mobile home park, recreational vehicle park, or |
| 39 | condominium in this state. The term "unrelated person" means a |
| 40 | person who is not in the same affiliated group of corporations |
| 41 | pursuant to s. 1504 of the Internal Revenue Code of 1986, as |
| 42 | amended. |
| 43 | 3. Tax shall be due on the consideration paid for |
| 44 | occupancy in the county pursuant to a regulated short-term |
| 45 | product as defined in s. 721.05 or occupancy in the county |
| 46 | pursuant to a product that would be deemed a regulated short- |
| 47 | term product if the agreement to purchase the short-term product |
| 48 | were executed in this state. Such tax shall be collected on the |
| 49 | last day of occupancy within the county unless the consideration |
| 50 | is applied to the purchase of a timeshare estate. |
| 51 | Notwithstanding subparagraphs 1. and 2., the occupancy of an |
| 52 | accommodation of a timeshare resort pursuant to a timeshare |
| 53 | plan, a multisite timeshare plan, or an exchange transaction in |
| 54 | an exchange program as defined in s. 721.05 by the owner of a |
| 55 | timeshare interest or such owner's guest, which guest is not |
| 56 | paying monetary consideration to the owner or to a third party |
| 57 | for the benefit of the owner, is not a privilege subject to |
| 58 | taxation under this section. A membership or transaction fee |
| 59 | paid by a timeshare owner that does not provide the timeshare |
| 60 | owner with a right to occupy any specific timeshare unit but |
| 61 | merely provides the timeshare owner with an opportunity to |
| 62 | exchange a timeshare interest through an exchange program is a |
| 63 | service charge and is not subject to taxation. |
| 64 | 4. Consideration paid for the purchase of a timeshare |
| 65 | license in a timeshare plan as defined in s. 721.05 is rent |
| 66 | subject to taxation under this section. |
| 67 | (2) |
| 68 | (e) The Department of Revenue shall adopt is empowered to |
| 69 | promulgate such rules and prescribe and publish such forms as |
| 70 | may be necessary to effectuate the purposes of this section. The |
| 71 | department may is authorized to establish audit procedures and |
| 72 | to assess for delinquent taxes. A person operating transient |
| 73 | accommodations shall state the tax separately from the rental |
| 74 | charged on the receipt, invoice, or other documentation issued |
| 75 | with respect to charges for transient accommodations. A person |
| 76 | facilitating the booking of reservations who is unrelated to the |
| 77 | person operating the transient accommodations in which the |
| 78 | reservation is booked is not required to separately state |
| 79 | amounts charged on the receipt, invoice, or other documentation |
| 80 | issued by the person facilitating the booking of the |
| 81 | reservation. Any amounts specifically collected as a tax are |
| 82 | county funds and shall be remitted as tax. |
| 83 | Section 11. The amendments made by this act to section |
| 84 | 125.0108, Florida Statutes, are intended to be clarifying and |
| 85 | remedial in nature and are not a basis for assessments of tax |
| 86 | for periods before July 1, 2008, or for refunds of tax for |
| 87 | periods before July 1, 2008. |
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| 92 | ----------------------------------------------------- |
| 93 | T I T L E A M E N D M E N T |
| 94 | Remove line 62 and insert: |
| 95 | in Florida; amending s. 125.0108, F.S.; revising the list |
| 96 | of living quarters or accommodations the rental or lease |
| 97 | of which is subject to taxation; providing definitions; |
| 98 | providing for taxation of regulated short-term products; |
| 99 | providing that the occupancy of a timeshare resort and |
| 100 | membership or transaction fee paid by a timeshare owner |
| 101 | are not a privilege subject to taxation; providing that |
| 102 | consideration paid for the purchase of a timeshare license |
| 103 | in a timeshare plan is rent subject to taxation; |
| 104 | authorizing the department to establish audit procedures |
| 105 | and assess for delinquent taxes; requiring the person |
| 106 | operating transient accommodations to separately state the |
| 107 | tax charged on a receipt or other documentation; providing |
| 108 | that persons facilitating the booking of reservations are |
| 109 | not required to separately state tax amounts charged; |
| 110 | requiring that such amounts be remitted as tax and |
| 111 | classified as county funds; specifying that certain |
| 112 | provisions of the act are clarifying and remedial in |
| 113 | nature and are not a basis for assessments of tax or for |
| 114 | refunds of tax for periods before the effective date of |
| 115 | the act; providing an effective date. |