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Senator Haridopolos moved the following amendment:

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     Senate Amendment (with title amendment)

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     Between lines 359 and 360,

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insert:

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     Section 10.  Subsection (3) of section 125.0104, Florida

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Statutes, is amended to read:

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     125.0104  Tourist development tax; procedure for levying;

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authorized uses; referendum; enforcement.--

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     (3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.--

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     (a)  It is declared to be the intent of the Legislature that

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every person who rents, leases, or lets for consideration any

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living quarters or accommodations in any hotel, apartment hotel,

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motel, resort motel, apartment, apartment motel, roominghouse,

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mobile home park, recreational vehicle park, or condominium, or

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timeshare resort for a term of 6 months or less is exercising a

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privilege which is subject to taxation under this section, unless

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such person rents, leases, or lets for consideration any living

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quarters or accommodations which are exempt according to the

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provisions of chapter 212.

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

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"rental," and "rents" mean the amount received by a person

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operating transient accommodations for the use or securing the

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use of any living quarters or sleeping or housekeeping

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

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hotel, apartment house, roominghouse, timeshare resort, tourist

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or trailer camp, mobile home park, recreational vehicle park, or

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condominium. The term "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, timeshare

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resorts, tourist or trailer camps, mobile home parks,

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recreational vehicle parks, or condominiums in this state.

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"Unrelated person" means a person who is not in the same

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affiliated group of corporations pursuant to s. 1504 of the

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Internal Revenue Code of 1986, as amended.

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     (c) Tax shall be due on the consideration paid for

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occupancy in the county pursuant to a regulated short-term

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product, as defined in chapter 721, or occupancy in the county

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pursuant to a product that would be deemed a regulated short-term

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product if the agreement to purchase the short-term right were

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executed in this state. Such tax shall be collected on the last

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day of occupancy within the county unless the consideration is

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applied to the purchase of a timeshare estate. Notwithstanding

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

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timeshare resort pursuant to a timeshare plan, a multisite

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timeshare plan, or an exchange transaction in an exchange

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

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

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monetary consideration to the owner or to a third party for the

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

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under this section. A membership or transaction fee paid by a

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timeshare owner which does not provide the timeshare owner with

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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 is not subject to taxation.

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     (d) Consideration paid for the purchase of a timeshare

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license in a timeshare plan, as defined in chapter 721, is rent

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subject to taxation under this section.

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     (e)(b) Subject to the provisions of this section, any county

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in this state may levy and impose a tourist development tax on the

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exercise within its boundaries of the taxable privilege described

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in paragraph (a), except that there shall be no additional levy

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under this section in any cities or towns presently imposing a

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municipal resort tax as authorized under chapter 67-930, Laws of

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Florida, and this section shall not in any way affect the powers

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and existence of any tourist development authority created pursuant

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to chapter 67-930, Laws of Florida. No county authorized to levy a

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convention development tax pursuant to s. 212.0305, or to s. 8 of

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chapter 84-324, Laws of Florida, shall be allowed to levy more than

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the 2-percent tax authorized by this section. A county may elect to

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levy and impose the tourist development tax in a subcounty special

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

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impose the tax on a subcounty special district basis, the district

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shall embrace all or a significant contiguous portion of the

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county, and the county shall assist the Department of Revenue in

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identifying the rental units subject to tax in the district.

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     (f)(c) The tourist development tax shall be levied,

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imposed, and set by the governing board of the county at a rate

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of 1 percent or 2 percent of each dollar and major fraction of

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each dollar of the total consideration charged for such lease or

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rental. When receipt of consideration is by way of property other

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than money, the tax shall be levied and imposed on the fair

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market value of such nonmonetary consideration.

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     (g)(d) In addition to any 1-percent or 2-percent tax

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imposed under paragraph (f) (c), the governing board of the

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county may levy, impose, and set an additional 1 percent of each

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dollar above the tax rate set under paragraph (f) (c) by the

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extraordinary vote of the governing board for the purposes set

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forth in subsection (5) or by referendum approval by the

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registered electors within the county or subcounty special

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district. No county shall levy, impose, and set the tax

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authorized under this paragraph unless the county has imposed the

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1-percent or 2-percent tax authorized under paragraph (f) (c) for

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a minimum of 3 years prior to the effective date of the levy and

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imposition of the tax authorized by this paragraph. Revenues

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raised by the additional tax authorized under this paragraph

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shall not be used for debt service on or refinancing of existing

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facilities as specified in subparagraph (5)(a)1. unless approved

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by a resolution adopted by an extraordinary majority of the total

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membership of the governing board of the county. If the 1-percent

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or 2-percent tax authorized in paragraph (f) (c) is levied within

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a subcounty special taxing district, the additional tax

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authorized in this paragraph shall only be levied therein. The

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provisions of paragraphs (4)(a)-(d) shall not apply to the

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adoption of the additional tax authorized in this paragraph. The

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effective date of the levy and imposition of the tax authorized

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under this paragraph shall be the first day of the second month

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following approval of the ordinance by the governing board or the

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first day of any subsequent month as may be specified in the

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ordinance. A certified copy of such ordinance shall be furnished

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by the county to the Department of Revenue within 10 days after

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approval of such ordinance.

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     (h)(e) The tourist development tax shall be in addition to

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any other tax imposed pursuant to chapter 212 and in addition to

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all other taxes and fees and the consideration for the rental or

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lease.

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     (i)(f) The tourist development tax shall be charged by the

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person receiving the consideration for the lease or rental, and

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it shall be collected from the lessee, tenant, or customer at the

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time of payment of the consideration for such lease or rental.

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     (j)(g) The person receiving the consideration for such

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rental or lease shall receive, account for, and remit the tax to

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the Department of Revenue at the time and in the manner provided

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for persons who collect and remit taxes under s. 212.03. The same

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duties and privileges imposed by chapter 212 upon dealers in

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tangible property, respecting the collection and remission of

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

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accounts; and compliance with the rules of the Department of

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Revenue in the administration of that chapter shall apply to and

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be binding upon all persons who are subject to the provisions of

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this section. However, the Department of Revenue may authorize a

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quarterly return and payment when the tax remitted by the dealer

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for the preceding quarter did not exceed $25.

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     (k)(h) The Department of Revenue shall keep records showing

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the amount of taxes collected, which records shall also include

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records disclosing the amount of taxes collected for and from

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each county in which the tax authorized by this section is

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applicable. These records shall be open for inspection during the

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regular office hours of the Department of Revenue, subject to the

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provisions of s. 213.053.

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     (l)(i) Collections received by the Department of Revenue

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from the tax, less costs of administration of this section, shall

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be paid and returned monthly to the county which imposed the tax,

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for use by the county in accordance with the provisions of this

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section. They shall be placed in the county tourist development

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trust fund of the respective county, which shall be established

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by each county as a condition precedent to receipt of such funds.

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     (m)(j) The Department of Revenue may is authorized to

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employ persons and incur other expenses for which funds are

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appropriated by the Legislature.

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     (n)(k) The Department of Revenue shall adopt promulgate

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such rules and shall prescribe and publish such forms as may be

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necessary to effectuate the purposes of this section. The

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department may establish audit procedures to assess for

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delinquent taxes. The person operating transient accommodations

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shall state the tax separately from the rental charged on the

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receipt, invoice, or other documentation issued with respect to

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charges for transient accommodations. Persons facilitating the

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booking of reservations who are unrelated to the person operating

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the transient accommodations in which the reservation is booked

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are not required to separately state amounts charged on the

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receipt, invoice, or other documentation issued by the person

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facilitating the booking of the reservation. Any amounts

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specifically collected as a tax are county funds and must be

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remitted as tax.

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     (o)(l) In addition to any other tax which is imposed

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pursuant to this section, a county may impose up to an additional

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1-percent tax on the exercise of the privilege described in

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paragraph (a) by majority vote of the governing board of the

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county in order to:

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     1.  Pay the debt service on bonds issued to finance the

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construction, reconstruction, or renovation of a professional

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sports franchise facility, or the acquisition, construction,

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reconstruction, or renovation of a retained spring training

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franchise facility, either publicly owned and operated, or

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publicly owned and operated by the owner of a professional sports

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franchise or other lessee with sufficient expertise or financial

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capability to operate such facility, and to pay the planning and

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design costs incurred prior to the issuance of such bonds.

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     2.  Pay the debt service on bonds issued to finance the

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construction, reconstruction, or renovation of a convention

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center, and to pay the planning and design costs incurred prior

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to the issuance of such bonds.

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     3.  Pay the operation and maintenance costs of a convention

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center for a period of up to 10 years. Only counties that have

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elected to levy the tax for the purposes authorized in

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subparagraph 2. may use the tax for the purposes enumerated in

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this subparagraph. Any county that elects to levy the tax for the

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purposes authorized in subparagraph 2. after July 1, 2000, may

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use the proceeds of the tax to pay the operation and maintenance

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costs of a convention center for the life of the bonds.

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     4. Acquire, construct, extend, enlarge, remodel, repair,

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improve, maintain, operate, or promote one or more publicly owned

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and operated sports stadiums, arenas, or other sports venues

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within the boundaries of a county that is designated as high

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tourism impact county pursuant to subparagraph (p)2.

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     5.4. Promote and advertise tourism in the State of Florida

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and nationally and internationally; however, if tax revenues are

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expended for an activity, service, venue, or event, the activity,

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service, venue, or event shall have as one of its main purposes

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the attraction of tourists as evidenced by the promotion of the

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activity, service, venue, or event to tourists.

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The provision of paragraph (e) (b) which prohibits any county

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authorized to levy a convention development tax pursuant to s.

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212.0305 from levying more than the 2-percent tax authorized by

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this section, and the provisions of paragraphs (4)(a)-(d), shall

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not apply to the additional tax authorized in this paragraph. The

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effective date of the levy and imposition of the tax authorized

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under this paragraph shall be the first day of the second month

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following approval of the ordinance by the governing board or the

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first day of any subsequent month as may be specified in the

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ordinance. A certified copy of such ordinance shall be furnished

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by the county to the Department of Revenue within 10 days after

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approval of such ordinance.

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     (p)(m)1. In addition to any other tax which is imposed

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pursuant to this section, a high tourism impact county may impose

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an additional 1-percent tax on the exercise of the privilege

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described in paragraph (a) by extraordinary vote of the governing

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board of the county. The tax revenues received pursuant to this

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paragraph shall be used for one or more of the authorized uses

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pursuant to subsection (5).

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     2.  A county is considered to be a high tourism impact

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county after the Department of Revenue has certified to such

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county that the sales subject to the tax levied pursuant to this

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section exceeded $600 million during the previous calendar year,

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or were at least 18 percent of the county's total taxable sales

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under chapter 212 where the sales subject to the tax levied

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pursuant to this section were a minimum of $200 million, except

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that no county authorized to levy a convention development tax

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pursuant to s. 212.0305 shall be considered a high tourism impact

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county. Once a county qualifies as a high tourism impact county,

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it shall retain this designation for the period the tax is levied

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pursuant to this paragraph.

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     3.  The provisions of paragraphs (4)(a)-(d) shall not apply

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to the adoption of the additional tax authorized in this

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paragraph. The effective date of the levy and imposition of the

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tax authorized under this paragraph shall be the first day of the

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second month following approval of the ordinance by the governing

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board or the first day of any subsequent month as may be

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specified in the ordinance. A certified copy of such ordinance

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shall be furnished by the county to the Department of Revenue

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within 10 days after approval of such ordinance.

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     (q)(n) In addition to any other tax that is imposed under

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this section, a county that has imposed the tax under paragraph

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(o) (l) may impose an additional tax that is no greater than 1

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percent on the exercise of the privilege described in paragraph

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(a) by a majority plus one vote of the membership of the board of

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county commissioners in order to:

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     1.  Pay the debt service on bonds issued to finance:

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     a.  The construction, reconstruction, or renovation of a

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facility either publicly owned and operated, or publicly owned

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and operated by the owner of a professional sports franchise or

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other lessee with sufficient expertise or financial capability to

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operate such facility, and to pay the planning and design costs

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incurred prior to the issuance of such bonds for a new

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professional sports franchise as defined in s. 288.1162.

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     b.  The acquisition, construction, reconstruction, or

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renovation of a facility either publicly owned and operated, or

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publicly owned and operated by the owner of a professional sports

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franchise or other lessee with sufficient expertise or financial

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capability to operate such facility, and to pay the planning and

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design costs incurred prior to the issuance of such bonds for a

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retained spring training franchise.

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     2.  Promote and advertise tourism in the State of Florida

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and nationally and internationally; however, if tax revenues are

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expended for an activity, service, venue, or event, the activity,

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service, venue, or event shall have as one of its main purposes

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the attraction of tourists as evidenced by the promotion of the

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activity, service, venue, or event to tourists.

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A county that imposes the tax authorized in this paragraph may

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not expend any ad valorem tax revenues for the acquisition,

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construction, reconstruction, or renovation of a facility for

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which tax revenues are used pursuant to subparagraph 1. The

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provision of paragraph (e) (b) which prohibits any county

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authorized to levy a convention development tax pursuant to s.

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212.0305 from levying more than the 2-percent tax authorized by

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this section shall not apply to the additional tax authorized by

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this paragraph in counties which levy convention development

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taxes pursuant to s. 212.0305(4)(a). Subsection (4) does not

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apply to the adoption of the additional tax authorized in this

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paragraph. The effective date of the levy and imposition of the

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tax authorized under this paragraph is the first day of the

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second month following approval of the ordinance by the board of

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county commissioners or the first day of any subsequent month

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specified in the ordinance. A certified copy of such ordinance

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shall be furnished by the county to the Department of Revenue

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within 10 days after approval of the ordinance.

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     Section 11. The amendments made by this act to s. 125.0104,

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Florida Statutes, are intended as clarifying and remedial in

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nature and are not a basis for assessments of tax for periods

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

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before September 1, 2008.

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     Section 12. Subsections (1), (2), and (6) of section

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125.0108, Florida Statutes, are amended to read:

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     125.0108  Areas of critical state concern; tourist impact

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tax.--

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     (1)(a)  Subject to the provisions of this section, any

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county creating a land authority pursuant to s. 380.0663(1) is

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authorized to levy by ordinance, in the area or areas within said

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county designated as an area of critical state concern pursuant

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to chapter 380, a tourist impact tax on the taxable privileges

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described in paragraph (b); however, if the area or areas of

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critical state concern are greater than 50 percent of the land

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area of the county, the tax may be levied throughout the entire

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county. Such tax shall not be effective unless and until land

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development regulations and a local comprehensive plan that meet

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the requirements of chapter 380 have become effective and such

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tax is approved by referendum as provided for in subsection (5).

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     (b)  It is declared to be the intent of the Legislature that

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every person who rents, leases, or lets for consideration any

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living quarters or accommodations in any hotel, apartment hotel,

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motel, resort motel, apartment, apartment motel, roominghouse,

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mobile home park, recreational vehicle park, or condominium for a

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term of 6 months or less, unless such establishment is exempt

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from the tax imposed by s. 212.03, is exercising a taxable

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privilege on the proceeds therefrom under this section.

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     (c) As used in this section, the terms "consideration,"

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"rental," and "rents" mean the amount received by a person

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operating transient accommodations for the use or securing the

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use of any living quarters or sleeping or housekeeping

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

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hotel, apartment hotel, motel, resort motel, apartment, apartment

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hotel, roominghouse, timeshare resort, tourist or trailer camp,

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mobile home park, recreational vehicle park, or condominium. The

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term "person operating transient accommodations" means the person

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conducting the daily affairs of the physical facilities

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furnishing transient accommodations who is responsible for

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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 hotels, motels, resort motels,

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apartments, apartment hotels, roominghouses, timeshare resorts,

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tourist or trailer camps, mobile home parks, recreational vehicle

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parks, or condominiums in this state. "Unrelated person" means a

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person who is not in the same affiliated group of corporations

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pursuant to s. 1504 of the Internal Revenue Code of 1986, as

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amended.

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     (d) Tax shall be due on the consideration paid for

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occupancy in the county pursuant to a regulated short-term

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product, as defined in chapter 721, or occupancy in the county

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pursuant to a product that would be deemed a regulated short-term

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product if the agreement to purchase the short-term right were

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executed in this state. Such tax shall be collected on the last

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day of occupancy within the county unless the consideration is

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applied to the purchase of a timeshare estate. Notwithstanding

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paragraphs (b) and (c), the occupancy of an accommodation of a

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timeshare resort pursuant to a timeshare plan, a multisite

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timeshare plan, or an exchange transaction in an exchange

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

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

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monetary consideration to the owner or to a third party for the

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

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under this section. A membership or transaction fee paid by a

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timeshare owner which does not provide the timeshare owner with

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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 is not subject to taxation.

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     (e) Consideration paid for the purchase of a timeshare

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license in a timeshare plan, as defined in chapter 721, is rent

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subject to taxation under this section.

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     (f)(c) The governing board of the county may, by passage of

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a resolution by four-fifths vote, repeal such tax.

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     (g)(d) The tourist impact tax shall be levied at the rate

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of 1 percent of each dollar and major fraction thereof of the

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total consideration charged for such taxable privilege. When

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receipt of consideration is by way of property other than money,

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the tax shall be levied and imposed on the fair market value of

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such nonmonetary consideration.

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     (h)(e) The tourist impact tax shall be in addition to any

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other tax imposed pursuant to chapter 212 and in addition to all

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other taxes and fees and the consideration for the taxable

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privilege.

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     (i)(f) The tourist impact tax shall be charged by the

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person receiving the consideration for the taxable privilege, and

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it shall be collected from the lessee, tenant, or customer at the

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time of payment of the consideration for such taxable privilege.

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     (j)(g) A county that has levied the tourist impact tax

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authorized by this section in an area or areas designated as an

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area of critical state concern for at least 20 consecutive years

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prior to removal of the designation may continue to levy the

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tourist impact tax in accordance with this section for 20 years

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following removal of the designation. After expiration of the 20-

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year period, a county may continue to levy the tourist impact tax

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authorized by this section if the county adopts an ordinance

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reauthorizing levy of the tax and the continued levy of the tax

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is approved by referendum as provided for in subsection (5).

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     (2)(a)  The person receiving the consideration for such

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taxable privilege and the person doing business within such area

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or areas of critical state concern or within the entire county,

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as applicable, shall receive, account for, and remit the tourist

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impact tax to the Department of Revenue at the time and in the

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manner provided for persons who collect and remit taxes under

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chapter 212. The same duties and privileges imposed by chapter

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212 upon dealers in tangible property, respecting the collection

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

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

411

the Department of Revenue in the administration of that chapter

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shall apply to and be binding upon all persons who are subject to

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the provisions of this section. However, the Department of

414

Revenue may authorize a quarterly return and payment when the tax

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remitted by the dealer for the preceding quarter did not exceed

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$25.

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     (b)  The Department of Revenue shall keep records showing

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the amount of taxes collected, which records shall also include

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records disclosing the amount of taxes collected for and from

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each county in which the tax imposed and authorized by this

421

section is applicable. These records shall be open for inspection

422

during the regular office hours of the Department of Revenue,

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subject to the provisions of s. 213.053.

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     (c)  Collections received by the Department of Revenue from

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the tax, less costs of administration of this section, shall be

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paid and returned monthly to the county and the land authority in

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accordance with the provisions of subsection (3).

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     (d)  The Department of Revenue is authorized to employ

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persons and incur other expenses for which funds are appropriated

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by the Legislature.

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     (e)  The Department of Revenue is empowered to promulgate

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such rules and prescribe and publish such forms as may be

433

necessary to effectuate the purposes of this section. The

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department is authorized to establish audit procedures and to

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assess for delinquent taxes. The person operating transient

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accommodations shall state the tax separately from the rental

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charged on the receipt, invoice, or other documentation issued

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with respect to charges for transient accommodations. Persons

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facilitating the booking of reservations who are unrelated to the

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person operating the transient accommodations in which the

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reservation is booked are not required to separately state

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amounts charged on the receipt, invoice, or other documentation

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issued by the person facilitating the booking of the reservation.

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Any amounts specifically collected as a tax are county funds and

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must be remitted as tax.

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     (f)  The estimated tax provisions contained in s. 212.11 do

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not apply to the administration of any tax levied under this

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section.

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     (6)  The effective date of the levy and imposition of the

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tourist impact tax authorized under this section shall be the

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first day of the second month following approval of the ordinance

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by referendum or the first day of any subsequent month as may be

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specified in the ordinance. A certified copy of the ordinance

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shall include the time period and the effective date of the tax

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levy and shall be furnished by the county to the Department of

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Revenue within 10 days after passing an ordinance levying such

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tax and again within 10 days after approval by referendum of such

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tax. If applicable, the county levying the tax shall provide the

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Department of Revenue with a list of the businesses in the area

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of critical state concern where the tourist impact tax is levied

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by zip code or other means of identification. Notwithstanding the

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provisions of s. 213.053, the Department of Revenue shall assist

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the county in compiling such list of businesses. The tourist

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impact tax, if not repealed sooner pursuant to paragraph

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(1)(f)(c), shall be repealed 10 years after the date the area of

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critical state concern designation is removed.

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     Section 13. The amendments made by this act to s. 125.0108,

468

Florida Statutes, are intended as clarifying and remedial in

469

nature and are not a basis for assessments of tax for periods

470

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

471

before September 1, 2008.

472

     Section 14. Section 212.03, Florida Statutes, is amended to

473

read:

474

     212.03  Transient rentals tax; rate, procedure, enforcement,

475

exemptions.--

476

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

477

every person is exercising a taxable privilege who engages in the

478

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

479

use any living quarters or sleeping or housekeeping

480

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

481

hotel, apartment house, roominghouse, or tourist or trailer camp,

482

mobile home park, recreational vehicle park, condominium, or

483

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

484

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

485

living quarters or sleeping or housekeeping accommodations in

486

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

487

mobile home park, recreational vehicle park, condominium, or

488

timeshare resort, and who exclusively enters into a bona fide

489

written agreement for continuous residence for longer than 6

490

months in duration at such property is not exercising a taxable

491

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

492

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

493

rental charged for such living quarters or sleeping or

494

housekeeping accommodations by the person charging or collecting

495

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

496

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

497

recreational vehicle parks, condominiums, or timeshare resorts

498

whether or not these facilities have there is in connection with

499

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

500

meals or lunches are sold or served to guests.

501

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

502

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

503

person operating transient accommodations for the use or securing

504

of any living quarters or sleeping or housekeeping accommodations

505

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

506

apartment house, roominghouse, mobile home park, recreational

507

vehicle park, condominium, timeshare resort, or tourist or

508

trailer camp. The phrase "person operating transient

509

accommodations" means the person conducting the daily affairs of

510

the physical facilities furnishing transient accommodations who

511

is responsible for providing the services commonly associated

512

with operating the facilities furnishing transient accommodations

513

regardless of whether such commonly associated services are

514

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

515

do not include payments received by unrelated persons for

516

facilitating the booking of reservations for or on behalf of the

517

lessees or licensees at hotels, apartment houses, roominghouses,

518

mobile home parks, recreational vehicle parks, condominiums,

519

timeshare resorts, or tourist or trailer camps in this state.

520

"Unrelated person" means a person who is not in the same

521

affiliated group of corporations pursuant to s. 1504 of the

522

Internal Revenue Code of 1986, as amended.

523

     (3) Tax shall be due on the consideration paid for

524

occupancy in this state pursuant to a regulated short-term

525

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

526

pursuant to a product that would be deemed a regulated short-term

527

product if the agreement to purchase the short-term right was

528

executed in this state. Such tax shall be collected on the last

529

day of occupancy within the state unless such consideration is

530

applied to the purchase of a timeshare estate. Notwithstanding

531

subsections (1) and (2), the occupancy of an accommodation of a

532

timeshare resort pursuant to a timeshare plan, a multisite

533

timeshare plan, or an exchange transaction in an exchange

534

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

535

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

536

monetary consideration to the owner or to a third party for the

537

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

538

under this section. A membership or transaction fee paid by a

539

timeshare owner which does not provide the timeshare owner with

540

the right to occupy any specific timeshare unit but merely

541

provides the timeshare owner with the opportunity to exchange a

542

timeshare interest through an exchange program is a service

543

charge and not subject to tax.

544

     (4) Consideration paid for the purchase of a timeshare

545

license in a timeshare plan, as defined in chapter 721, is rent

546

subject to tax under this section.

547

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

548

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

549

person operating transient accommodations subject to the tax

550

under this chapter receiving the rent in and by said rental

551

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

552

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

553

payment by the lessor or person operating transient

554

accommodations, as defined in this chapter, who receives said

555

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

556

transient accommodations receiving the rent shall remit the tax

557

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

558

in the manner hereinafter provided for dealers to remit taxes

559

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

560

dealers in tangible personal property respecting the collection

561

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

562

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

563

and regulations of the department in the administration of this

564

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

565

or operate hotels, apartment houses, roominghouses, tourist and

566

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

567

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

568

or lessor taxable under this chapter. The person operating

569

transient accommodations shall separately state the tax from the

570

rental charged on the receipt, invoice, or other documentation

571

issued with respect to charges for transient accommodations.

572

Persons facilitating the booking of reservations who are

573

unrelated to the person operating the transient accommodations in

574

which the reservation is booked are not required to separately

575

state amounts charged on the receipt, invoice, or other

576

documentation issued by the person facilitating the booking of

577

the reservation. Any amounts specifically collected as a tax are

578

state funds and must be remitted as tax.

579

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

580

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

581

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

582

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

583

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

584

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

585

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

586

in duration for continuous residence at any one hotel, apartment

587

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

588

to any person who shall reside continuously longer than 6 months

589

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

590

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

591

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

592

roominghouse, apartment house, tourist or trailer camp, or

593

condominium. Notwithstanding other provisions of this chapter, no

594

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

595

consideration involved between the guest and the public lodging

596

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

597

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

598

apartment house, roominghouse, tourist or trailer camp, or

599

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

600

herein until he or she shall have resided continuously for 6

601

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

602

continuously reside at such location. The Department of Revenue

603

shall have the power to reform the rental contract for the

604

purposes of this chapter if the rental payments are collected in

605

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

606

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

607

right of occupancy during the first 6 months.

608

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

609

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

610

accommodations in the same manner as and shall be collectible as

611

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

612

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

613

engaging in a taxable privilege who leases or rents parking or

614

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

615

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

616

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

617

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

618

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

619

charged.

620

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

621

offering postsecondary education and military personnel currently

622

on active duty who reside in the facilities described in

623

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

624

section. The department shall be empowered to determine what

625

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

626

exemption contained in this subsection shall apply irrespective

627

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

628

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

629

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

630

group of buildings intended primarily for lease or rent to

631

persons as their permanent or principal place of residence.

632

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

633

subsection provide tax relief for persons who rent living

634

accommodations rather than own their homes, while still providing

635

a tax on the rental of lodging facilities that primarily serve

636

transient guests.

637

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

638

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

639

principal or permanent place of residence is exempt from the tax

640

imposed by this chapter. The rental of such facilities that

641

primarily serve transient guests is not exempt by this

642

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

643

determination against the exemption, the department shall

644

consider the facility as primarily serving transient guests

645

unless the facility owner makes a verified declaration on a form

646

prescribed by the department that more than half of the total

647

rental units available are occupied by tenants who have a

648

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

649

facility declared to be exempt by this paragraph must make a

650

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

651

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

652

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

653

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

654

redetermination. In the event that an exempt facility no longer

655

qualifies for exemption by this paragraph, the owner must notify

656

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

657

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

658

year that the facility no longer qualifies for such exemption.

659

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

660

facilities that no longer qualify for exemption under this

661

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

662

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

663

mobile home lots regulated under chapter 723.

664

     (d)  The rental of living accommodations in migrant labor

665

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

666

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

667

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

668

land appertaining thereto, established, operated, or used as

669

living quarters for seasonal, temporary, or migrant workers.

670

     Section 15. Subsection (3) of section 212.0305, Florida

671

Statutes, is amended to read:

672

     212.0305  Convention development taxes; intent;

673

administration; authorization; use of proceeds.--

674

     (3)  APPLICATION; ADMINISTRATION; PENALTIES.--

675

     (a)  The convention development tax on transient rentals

676

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

677

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

678

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

679

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

680

resort motel, apartment, apartment motel, roominghouse, timeshare

681

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

682

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

683

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

684

imposed on the fair market value of such nonmonetary

685

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

686

use any living quarters or accommodations which are exempt from

687

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

688

tax imposed under this section.

689

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

690

"consideration" mean the amount received by a person operating

691

transient accommodations for the use or securing the use of any

692

living quarters or sleeping or housekeeping accommodations in,

693

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

694

house, roominghouse, timeshare resort, or tourist or trailer

695

camp. The phrase "person operating transient accommodations"

696

means the person conducting the daily affairs of the physical

697

facilities furnishing transient accommodations who is responsible

698

for providing the services commonly associated with operating the

699

facilities furnishing transient accommodations regardless of

700

whether such commonly associated services are provided by third

701

parties. The terms "consideration" and "rents" do not include

702

payments received by unrelated persons for facilitating the

703

booking of reservations for or on behalf of the lessees or

704

licensees at hotels, apartment houses, roominghouses, mobile home

705

parks, recreational vehicle parks, condominiums, timeshare

706

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

707

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

708

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

709

1986, as amended.

710

     (c) Tax shall be due on the consideration paid for

711

occupancy in the county pursuant to a regulated short-term

712

product, as defined in chapter 721, or occupancy in the county

713

pursuant to a product that would be deemed a regulated short-term

714

product if the agreement to purchase the short-term right was

715

executed in this state. Such tax shall be collected on the last

716

day of occupancy within the county unless such consideration is

717

applied to the purchase of a timeshare estate. Notwithstanding

718

the provisions of paragraph (b), the occupancy of an

719

accommodation of a timeshare resort pursuant to a timeshare plan,

720

a multisite timeshare plan, or an exchange transaction in an

721

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

722

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

723

paying monetary consideration to the owner or to a third party

724

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

725

taxation under this section. A membership or transaction fee paid

726

by a timeshare owner which does not provide the timeshare owner

727

with the right to occupy any specific timeshare unit but merely

728

provides the timeshare owner with the opportunity to exchange a

729

timeshare interest through an exchange program is a service

730

charge and not subject to tax.

731

     (d) Consideration paid for the purchase of a timeshare

732

license in a timeshare plan, as defined in chapter 721, is rent

733

subject to tax under this section.

734

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

735

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

736

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

737

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

738

operating transient accommodations shall separately state the tax

739

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

740

documentation issued with respect to charges for transient

741

accommodations. Persons facilitating the booking of reservations

742

who are unrelated to the person operating the transient

743

accommodations in which the reservation is booked are not

744

required to separately state amounts charged on the receipt,

745

invoice, or other documentation issued by the person facilitating

746

the booking of the reservation. Any amounts specifically

747

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

748

     (f)(c) The person receiving the consideration for such

749

rental or lease shall receive, account for, and remit the tax to

750

the department at the time and in the manner provided for persons

751

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

752

privileges imposed by this chapter upon dealers in tangible

753

property respecting the collection and remission of tax; the

754

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

755

and compliance with the rules of the department in the

756

administration of this chapter apply to and are binding upon all

757

persons who are subject to the provisions of this section.

758

However, the department may authorize a quarterly return and

759

payment when the tax remitted by the dealer for the preceding

760

quarter did not exceed $25.

761

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

762

of taxes collected, which records shall disclose the taxes

763

collected from each county in which a local government resort tax

764

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

765

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

766

119.07(1).

767

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

768

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

769

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

770

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

771

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

772

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

773

shall prescribe and publish such forms as may be necessary to

774

effectuate the purposes of this section. The department is

775

authorized to establish audit procedures and to assess for

776

delinquent taxes.

777

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

778

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

779

section.

780

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

781

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

782

fails or refuses to charge and collect the taxes herein provided

783

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

784

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

785

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

786

775.082 or s. 775.083.

787

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

788

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

789

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

790

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

791

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

792

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

793

thereof will be refunded or refused, either directly or

794

indirectly, by any method whatsoever. Any person who willfully

795

violates any provision of this paragraph is guilty of a

796

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

797

775.082 or s. 775.083.

798

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

799

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

800

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

801

713.67, 713.68, and 713.69.

802

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

803

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

804

addition to all other taxes and fees and the consideration for

805

the rental or lease.

806

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

807

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

808

125.0104. The department shall collect and enforce the provisions

809

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

810

those counties authorized to levy the taxes authorized herein.

811

The department shall distribute the proceeds received from the

812

taxes levied pursuant to this section and s. 125.0104 in

813

proportion to the rates of the taxes authorized to the

814

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

815

underpayment of the total amount due by a taxpayer pursuant to

816

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

817

amount received in proportion to the rates of the taxes

818

authorized to the appropriate trust funds as provided by law and

819

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

820

applicable.

821

     Section 16. The amendments made by this act to ss. 212.03

822

and 212.0305, Florida Statutes, are intended as clarifying and

823

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

824

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

825

periods before September 1, 2008.

826

     Section 17.  Paragraph (a) of subsection (1) of section

827

212.031, Florida Statutes, is amended to read:

828

     212.031  Tax on rental or license fee for use of real

829

property.--

830

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

831

every person is exercising a taxable privilege who engages in the

832

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

833

the use of any real property unless such property is:

834

     1.  Assessed as agricultural property under s. 193.461.

835

     2.  Used exclusively as dwelling units.

836

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

837

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

838

     4.  Recreational property or the common elements of a

839

condominium when subject to a lease between the developer or

840

owner thereof and the condominium association in its own right or

841

as agent for the owners of individual condominium units or the

842

owners of individual condominium units. However, only the lease

843

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

844

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

845

condominium association shall be fully taxable under this

846

chapter.

847

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

848

conduits, fixtures, and similar improvements located on such

849

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

850

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

851

utility or communications or television purposes. For purposes of

852

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

853

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

854

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

855

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

856

equipment, not including switching equipment, used in the

857

provision of mobile communications services as defined in s.

858

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

859

provision of mobile communications services, as defined in s.

860

202.11, are considered to be fixtures.

861

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

862

purposes.

863

     7.  Property used at an airport exclusively for the purpose

864

of aircraft landing or aircraft taxiing or property used by an

865

airline for the purpose of loading or unloading passengers or

866

property onto or from aircraft or for fueling aircraft.

867

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

868

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

869

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

870

authority for the purpose of loading or unloading passengers or

871

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

872

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

873

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

874

the charge for the amount of tonnage actually imported or

875

exported through the port by a tenant.

876

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

877

port in excess of the amount charged for tonnage actually

878

imported or exported shall remain subject to tax except as

879

provided in sub-subparagraph a.

880

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

881

qualified production services. As used in this subparagraph, the

882

term "qualified production services" means any activity or

883

service performed directly in connection with the production of a

884

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

885

includes:

886

     a.  Photography, sound and recording, casting, location

887

managing and scouting, shooting, creation of special and optical

888

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

889

otherwise), technological modifications, computer graphics, set

890

and stage support (such as electricians, lighting designers and

891

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

892

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

893

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

894

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

895

coaching, consulting, writing, scoring, composing,

896

choreographing, script supervising, directing, producing,

897

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

898

printing, processing, duplicating, storing, and distributing;

899

     b.  The design, planning, engineering, construction,

900

alteration, repair, and maintenance of real or personal property

901

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

902

principally required for the performance of those services listed

903

in sub-subparagraph a.; and

904

     c.  Property management services directly related to

905

property used in connection with the services described in sub-

906

subparagraphs a. and b.

907

908

This exemption will inure to the taxpayer upon presentation of

909

the certificate of exemption issued to the taxpayer under the

910

provisions of s. 288.1258.

911

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

912

providing food and drink concessionaire services within the

913

premises of a convention hall, exhibition hall, auditorium,

914

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

915

publicly owned recreational facility, or any business operated

916

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

917

retail concessionaire services involving the sale of food and

918

drink or other tangible personal property within the premises of

919

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

920

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

921

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

922

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

923

personal property.

924

     11.  Property occupied pursuant to an instrument calling for

925

payments which the department has declared, in a Technical

926

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

927

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

928

Administrative Code; provided that this subparagraph shall only

929

apply to property occupied by the same person before and after

930

the execution of the subject instrument and only to those

931

payments made pursuant to such instrument, exclusive of renewals

932

and extensions thereof occurring after March 15, 1993.

933

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

934

concessionaire by a convention hall, exhibition hall, auditorium,

935

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

936

publicly owned recreational facility, during an event at the

937

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

938

novelties, or other event-related products. This subparagraph

939

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

940

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

941

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

942

     13.  Property used or occupied predominantly for space

943

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

944

flight business" means the manufacturing, processing, or assembly

945

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

946

satellite, or station of any kind possessing the capacity for

947

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

948

and also means the following activities supporting space flight:

949

vehicle launch activities, flight operations, ground control or

950

ground support, and all administrative activities directly

951

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

952

predominantly for space flight business purposes if more than 50

953

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

954

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

955

lessor, or licensor of a signed written statement from the

956

tenant, lessee, or licensee claiming the exemption shall relieve

957

the landlord, lessor, or licensor from the responsibility of

958

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

959

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

960

determines that the exemption was not applicable.

961

962

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

963

And the title is amended as follows:

964

965

     On line 35, after the semicolon,

966

insert:

967

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

968

quarters or accommodations that are subject to taxation;

969

providing definitions; providing for taxation of regulated

970

short-term products; providing that the occupancy of a

971

timeshare resort and membership or transaction fee paid by

972

a timeshare owner are not a privilege subject to taxation;

973

providing that consideration paid for the purchase of a

974

timeshare license in a timeshare plan is rent subject to

975

taxation; authorizing the Department of Revenue to

976

establish audit procedures and to access for delinquent

977

taxes; requiring the person operating transient

978

accommodations to separately state the tax charged on a

979

receipt or other documentation; providing that persons

980

facilitating the booking of reservations are not required

981

to separately state tax amounts charged; requiring that

982

such amounts be remitted as tax and classified as county

983

funds; providing additional specified uses for certain

984

tourist tax revenue by certain counties; specifying that

985

certain provisions of the act are clarifying and remedial

986

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

987

for refunds of tax for periods before the effective date

988

of the act; amending s. 125.0108, F.S.; revising the list

989

of living quarters or accommodations that are subject to

990

taxation; providing definitions; providing for taxation of

991

regulated short-term products; providing that the

992

occupancy of a timeshare resort and membership or

993

transaction fee paid by a timeshare owner are not a

994

privilege subject to taxation; providing that

995

consideration paid for the purchase of a timeshare license

996

in a timeshare plan is rent subject to taxation;

997

authorizing the Department of Revenue to establish audit

998

procedures and to access for delinquent taxes; requiring

999

the person operating transient accommodations to

1000

separately state the tax charged on a receipt or other

1001

documentation; providing that persons facilitating the

1002

booking of reservations are not required to separately

1003

state tax amounts charged; requiring that such amounts be

1004

remitted as tax and classified as county funds; specifying

1005

that certain provisions of the act are clarifying and

1006

remedial in nature and are not a basis for assessments of

1007

tax or for refunds of tax for periods before the effective

1008

date of the act; amending ss. 212.03 and 212.0305, F.S.;

1009

revising the list of living quarters or sleeping or

1010

housekeeping accommodations that are subject to taxation;

1011

providing definitions; providing for taxation of regulated

1012

short-term products; providing that the occupancy of an

1013

accommodation of a timeshare resort and membership or

1014

transaction fee paid by a timeshare owner is not a

1015

privilege subject to taxation; providing that

1016

consideration paid for the purchase of a timeshare license

1017

in a timeshare plan is rent subject to taxation; requiring

1018

the person operating transient accommodations to

1019

separately state the tax charged on a receipt or other

1020

documentation; providing that persons facilitating the

1021

booking of reservations are not required to separately

1022

state tax amounts charged; requiring that such amounts be

1023

remitted as tax and classified as county funds; specifying

1024

that certain provisions of the act are clarifying and

1025

remedial in nature and are not a basis for assessments of

1026

tax or for refunds of tax for periods before the effective

1027

date of the act; amending s. 212.031, F.S.; conforming a

1028

cross-reference;

4/30/2008  7:27:00 AM     26-09131A-08