Florida Senate - 2009                             CS for SB 1970
       
       
       
       By the Committee on Commerce; and Senator Lynn
       
       
       
       
       577-04101-09                                          20091970c1
    1                        A bill to be entitled                      
    2         An act relating to the tax on transient rentals;
    3         amending s. 212.03, F.S.; requiring that persons who
    4         engage in certain business activities related to
    5         transient rentals collect the tax; providing
    6         definitions; authorizing the Department of Revenue to
    7         adopt rules to exclude certain charges from the
    8         definition of the terms “total rent,” “total
    9         consideration” or “consideration”; requiring certain
   10         persons to report and remit the tax on certain
   11         transient rentals; providing requirements, procedures,
   12         and limitations; requiring the Department of Revenue
   13         to provide for an amnesty for certain unpaid taxes,
   14         penalties, and interest; providing criteria for
   15         qualifying for the amnesty; providing exclusions from
   16         application of the amnesty; authorizing the department
   17         to adopt emergency rules to implement the amnesty;
   18         providing for the effective period of such rules;
   19         providing an effective date.
   20  
   21  Be It Enacted by the Legislature of the State of Florida:
   22  
   23         Section 1. Subsections (8), (9), and (10) are added to
   24  section 212.03, Florida Statutes, to read:
   25         212.03 Transient rentals tax; rate, procedure, enforcement,
   26  exemptions.—
   27         (8)For purposes of this section, ss. 125.0104, 125.0108,
   28  and 212.0305, and chapter 67-930, Laws of Florida, as amended,
   29  the business of renting, leasing, letting, or granting a license
   30  to use transient rental accommodations includes any activity in
   31  which a person offers information about the availability of
   32  accommodations to a customer, arranges for the customer’s
   33  occupancy of the accommodations, establishes the total rent the
   34  customer pays for the accommodations, or collects the rental
   35  payments from the customer.
   36         (9)(a)The terms “total rent” as used in this section,
   37  “total consideration” as used in ss. 125.0104 and 125.0108,
   38  “consideration” as used in s. 212.0305, and “rent” as used in
   39  chapter 67-930, Laws of Florida, as amended, have the same
   40  meaning and include:
   41         1.The total amount a customer pays for the right to occupy
   42  a transient accommodation.
   43         2.Charges that must be paid as a condition of the right of
   44  occupancy, except for mandatory fees imposed for the
   45  availability of communications services.
   46         3.Charges paid by a customer to the person collecting the
   47  rent or consideration as a condition of the right of occupancy,
   48  even if the charges are separately stated or are for tangible
   49  personal property or services provided by a third party.
   50         4.Charges for the use of tangible personal property or
   51  services as a condition of the right of occupancy, even if
   52  separately stated.
   53         (b)Notwithstanding paragraph (a), the department may adopt
   54  rules that exclude separately stated charges for tangible
   55  personal property and services from the definition of total rent
   56  or total consideration.
   57         (10)Persons engaging in activities described in subsection
   58  (8) shall register with the department and collect and remit
   59  taxes on the total rent charged to their customers, unless the
   60  registered owners or operators of the accommodations agree in
   61  writing to report and remit taxes on their behalf. Any written
   62  agreement must require the person collecting the rent to report
   63  total taxable sales and taxes due and pay the taxes collected to
   64  the owner or operator by the last day of the month in which the
   65  customer pays the rent or the last day of the month in which the
   66  customer completes the occupancy of the accommodation. The owner
   67  or operator shall report and remit the taxes along with the
   68  owner or operator’s return, which is due in the month following
   69  the month in which the taxes are paid to the owner or operator.
   70  The owner or operator is not liable for any tax, penalty, or
   71  interest due as a result of the failure of the person who
   72  arranged the occupancy and collected the rent to accurately
   73  report and remit the taxes imposed by this section or by s.
   74  125.0104, s. 125.0108, or s. 212.0305, or s. 2 of chapter 67
   75  930, Laws of Florida, as amended. If the owner or operator does
   76  not agree to report and remit taxes on behalf of the person who
   77  rents the accommodations as provided in subsection (8), that
   78  person shall extend his or her annual resale certificate in lieu
   79  of paying taxes on the amounts he or she pays to the owner or
   80  operator for the accommodations. A person engaged in the
   81  activities described in subsection (8) may file with the
   82  department a single application for registration. Such
   83  application for registration must identify each county in which
   84  transient accommodations are located. Such person must also file
   85  a separate registration with each county that self-administers
   86  any local transient accommodations tax. A person engaged in the
   87  activities described in subsection (8) may file a consolidated
   88  return as provided in s. 212.11(1)(e).
   89         Section 2. (1)The Department of Revenue shall provide for
   90  an amnesty for unpaid taxes, penalties, and interest imposed
   91  under chapter 125 or chapter 212, Florida Statutes, or chapter
   92  67-930, Laws of Florida, as amended, on transient rentals if:
   93         (a)The rentals subject to amnesty were made prior to July
   94  1, 2009.
   95         (b)The rental payments were collected by persons who are
   96  not owners, operators, or managers of the transient rental
   97  facilities or their agents.
   98         (c)The person who collected the rental payments registers
   99  with the department and any applicable local jurisdictions to
  100  pay taxes on transient rentals on or before October 1, 2009.
  101         (d)The person who collected the rental payments applies
  102  for amnesty by October 1, 2009, pursuant to rules of the
  103  department.
  104         (2)(a)The amnesty is not available for taxes, penalties,
  105  or interest assessed if the assessment is final and has not been
  106  timely challenged, or for any taxes, penalties, or interest that
  107  have been paid to the department or other jurisdiction unless
  108  the payment is the subject of an assessment that is not final or
  109  that has been timely challenged.
  110         (b)The amnesty is not available for tax billed to or
  111  collected from the consumer who pays for occupancy of the
  112  transient rental facility. The amnesty applies, however, to such
  113  amounts to the extent that the person who collected the rental
  114  payments can document that such taxes were remitted to the owner
  115  or operator of the transient rental facility.
  116         (3)The Department of Revenue may adopt emergency rules to
  117  implement the provisions of this act. Such rules may provide
  118  forms and procedures for applying for amnesty, for reporting the
  119  rentals for which amnesty is sought, and for ensuring the
  120  applicant’s ongoing commitment to registration, collection, and
  121  remittance of the taxes imposed by state law on transient
  122  rentals. Notwithstanding any other provision of law, the
  123  emergency rules shall remain effective until 6 months after the
  124  date of adoption of the rule or the date of final resolution of
  125  all amnesty applications filed pursuant to this section,
  126  whichever occurs later. These rules may be renewed during the
  127  pendency of procedures to adopt rules addressing the subject of
  128  the emergency rules.
  129         Section 3. This act shall take effect July 1, 2009.