Florida Senate - 2011 COMMITTEE AMENDMENT
Bill No. SB 376
Barcode 221712
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/06/2011 .
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The Committee on Budget Subcommittee on Finance and Tax (Sachs)
recommended the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraphs (a) and (f) of subsection (3) of
6 section 125.0104, Florida Statutes, are amended to read:
7 125.0104 Tourist development tax; procedure for levying;
8 authorized uses; referendum; enforcement.—
9 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
10 (a)1. It is declared to be the intent of the Legislature
11 that every person who rents, leases, or lets for consideration
12 any living quarters or accommodations in any hotel, apartment
13 hotel, motel, resort motel, apartment, apartment motel,
14 roominghouse, mobile home park, recreational vehicle park,
15 condominium, or timeshare resort for a term of 6 months or less
16 is exercising a privilege which is subject to taxation under
17 this section, unless such person rents, leases, or lets for
18 consideration any living quarters or accommodations which are
19 exempt according to the provisions of chapter 212.
20 2.a. Tax is shall be due on the consideration paid for
21 occupancy in the county pursuant to a regulated short-term
22 product, as defined in s. 721.05, or occupancy in the county
23 pursuant to a product that would be deemed a regulated short
24 term product if the agreement to purchase the short-term right
25 were executed in this state. Such tax shall be collected on the
26 last day of occupancy within the county unless such
27 consideration is applied to the purchase of a timeshare estate.
28 The occupancy of an accommodation of a timeshare resort pursuant
29 to a timeshare plan, a multisite timeshare plan, or an exchange
30 transaction in an exchange program, as defined in s. 721.05, by
31 the owner of a timeshare interest or such owner’s guest, which
32 guest is not paying monetary consideration to the owner or to a
33 third party for the benefit of the owner, is not a privilege
34 subject to taxation under this section. A membership or
35 transaction fee paid by a timeshare owner that does not provide
36 the timeshare owner with the right to occupy any specific
37 timeshare unit but merely provides the timeshare owner with the
38 opportunity to exchange a timeshare interest through an exchange
39 program is a service charge and not subject to taxation under
40 this section.
41 3.b. Consideration paid for the purchase of a timeshare
42 license in a timeshare plan, as defined in s. 721.05, is rent
43 subject to taxation under this section.
44 4. As used in this section, the terms “consideration,”
45 “rental,” and “rents” mean the amount received by a person
46 operating transient accommodations or the owner of such
47 accommodations for the use of any living quarters or sleeping or
48 housekeeping accommodations in, from, or a part of, or in
49 connection with, any hotel, apartment house, roominghouse,
50 timeshare resort, tourist or trailer camp, mobile home park,
51 recreational vehicle park, or condominium. The term “person
52 operating transient accommodations” means a person conducting
53 the daily affairs of the physical facilities furnishing
54 transient accommodations who is responsible for providing any of
55 the services commonly associated with operating the facilities
56 furnishing transient accommodations, including providing
57 physical access to such facilities, regardless of whether such
58 commonly associated services are provided by unrelated persons.
59 The terms “consideration,” “rental,” and “rents” do not include
60 payments received by unrelated persons from the lessee, tenant,
61 or customer for facilitating the booking of reservations for or
62 on behalf of the lessees, tenants, or customers at hotels,
63 apartment houses, roominghouses, timeshare resorts, tourist or
64 trailer camps, mobile home parks, recreational vehicle parks, or
65 condominiums in this state. The term “unrelated persons” means
66 persons who are not related to the person operating transient
67 accommodations or to the owner of such accommodations within the
68 meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
69 Revenue Code of 1986, as amended.
70 (f) The tourist development tax shall be charged by the
71 person receiving the consideration for the lease or rental, and
72 it shall be collected from the lessee, tenant, or customer at
73 the time of payment of the consideration for such lease or
74 rental. A person operating transient accommodations or the owner
75 of such accommodations shall separately state the tax from the
76 consideration charged on the receipt, invoice, or other
77 documentation issued with respect to charges for transient
78 accommodations. Persons who facilitate the booking of
79 reservations who are unrelated persons with respect to a person
80 who operates transient accommodations with respect to which the
81 reservation is booked are not required to separately state
82 amounts charged on the receipt, invoice, or other documentation
83 except that such persons shall disclose all amounts charged or
84 expected to be charged as taxes on the final receipt, invoice,
85 or other documentation provided to the customer issued by the
86 person facilitating the booking of the reservation. Any amounts
87 specifically collected as tax are county funds and shall be
88 remitted as tax.
89 Section 2. Section 125.0108, Florida Statutes, is amended
90 to read:
91 125.0108 Areas of critical state concern; tourist impact
92 tax.—
93 (1)(a) Subject to the provisions of this section, any
94 county creating a land authority pursuant to s. 380.0663(1) is
95 authorized to levy by ordinance, in the area or areas within
96 said county designated as an area of critical state concern
97 pursuant to chapter 380, a tourist impact tax on the taxable
98 privileges described in paragraph (2)(a) (b); however, if the
99 area or areas of critical state concern are greater than 50
100 percent of the land area of the county, the tax may be levied
101 throughout the entire county. Such tax shall not be effective
102 unless and until land development regulations and a local
103 comprehensive plan that meet the requirements of chapter 380
104 have become effective and such tax is approved by referendum as
105 provided for in subsection (6) (5).
106 (b) As used in this section, the terms “consideration,”
107 “rental,” and “rents” mean the amount received by a person
108 operating transient accommodations or the owner of such
109 accommodations for the use of any living quarters or sleeping or
110 housekeeping accommodations in, from, or a part of, or in
111 connection with, any hotel, apartment house, roominghouse,
112 timeshare resort, tourist or trailer camp, mobile home park,
113 recreational vehicle park, or condominium. The term “person
114 operating transient accommodations” means a person conducting
115 the daily affairs of the physical facilities furnishing
116 transient accommodations who is responsible for providing any of
117 the services commonly associated with operating the facilities
118 furnishing transient accommodations, including providing
119 physical access to such facilities, regardless of whether such
120 commonly associated services are provided by unrelated persons.
121 The terms “consideration,” “rental,” and “rents” do not include
122 payments received by unrelated persons from the lessee, tenant,
123 or customer for facilitating the booking of reservations for or
124 on behalf of the lessees, tenants, or customers at hotels,
125 apartment houses, roominghouses, timeshare resorts, tourist or
126 trailer camps, mobile home parks, recreational vehicle parks, or
127 condominiums in this state. The term “unrelated persons” means
128 persons who are not related to the person operating transient
129 accommodations or to the owner of such accommodations within the
130 meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
131 Revenue Code of 1986, as amended.
132 (2)(a)(b)1. It is declared to be the intent of the
133 Legislature that every person who rents, leases, or lets for
134 consideration any living quarters or accommodations in any
135 hotel, apartment hotel, motel, resort motel, apartment,
136 apartment motel, roominghouse, mobile home park, recreational
137 vehicle park, condominium, or timeshare resort for a term of 6
138 months or less, unless such establishment is exempt from the tax
139 imposed by s. 212.03, is exercising a taxable privilege on the
140 proceeds therefrom under this section.
141 (b)1.2.a. Tax shall be due on the consideration paid for
142 occupancy in the county pursuant to a regulated short-term
143 product, as defined in s. 721.05, or occupancy in the county
144 pursuant to a product that would be deemed a regulated short
145 term product if the agreement to purchase the short-term right
146 were executed in this state. Such tax shall be collected on the
147 last day of occupancy within the county unless such
148 consideration is applied to the purchase of a timeshare estate.
149 The occupancy of an accommodation of a timeshare resort pursuant
150 to a timeshare plan, a multisite timeshare plan, or an exchange
151 transaction in an exchange program, as defined in s. 721.05, by
152 the owner of a timeshare interest or such owner’s guest, which
153 guest is not paying monetary consideration to the owner or to a
154 third party for the benefit of the owner, is not a privilege
155 subject to taxation under this section. A membership or
156 transaction fee paid by a timeshare owner that does not provide
157 the timeshare owner with the right to occupy any specific
158 timeshare unit but merely provides the timeshare owner with the
159 opportunity to exchange a timeshare interest through an exchange
160 program is a service charge and not subject to taxation under
161 this section.
162 2.b. Consideration paid for the purchase of a timeshare
163 license in a timeshare plan, as defined in s. 721.05, is rent
164 subject to taxation under this section.
165 (c) The governing board of the county may, by passage of a
166 resolution by four-fifths vote, repeal such tax.
167 (d) The tourist impact tax shall be levied at the rate of 1
168 percent of each dollar and major fraction thereof of the total
169 consideration charged for such taxable privilege. When receipt
170 of consideration is by way of property other than money, the tax
171 shall be levied and imposed on the fair market value of such
172 nonmonetary consideration.
173 (e) The tourist impact tax shall be in addition to any
174 other tax imposed pursuant to chapter 212 and in addition to all
175 other taxes and fees and the consideration for the taxable
176 privilege.
177 (f) The tourist impact tax shall be charged by the person
178 receiving the consideration for the taxable privilege, and it
179 shall be collected from the lessee, tenant, or customer at the
180 time of payment of the consideration for such taxable privilege.
181 A person operating transient accommodations or the owner of such
182 accommodations shall separately state the tax from the rental
183 charged on the receipt, invoice, or other documentation issued
184 with respect to charges for transient accommodations. Persons
185 who facilitate the booking of reservations who are unrelated
186 persons with respect to a person who operates transient
187 accommodations with respect to which the reservation is booked
188 are not required to separately state amounts charged on the
189 receipt, invoice, or other documentation except that such
190 persons shall disclose all amounts charged or expected to be
191 charged as taxes on the final receipt, invoice, or other
192 documentation provided to the customer issued by the person
193 facilitating the booking of the reservation. Any amounts
194 specifically collected as tax are county funds and shall be
195 remitted as tax.
196 (g) A county that has levied the tourist impact tax
197 authorized by this section in an area or areas designated as an
198 area of critical state concern for at least 20 consecutive years
199 prior to removal of the designation may continue to levy the
200 tourist impact tax in accordance with this section for 20 years
201 following removal of the designation. After expiration of the
202 20-year period, a county may continue to levy the tourist impact
203 tax authorized by this section if the county adopts an ordinance
204 reauthorizing levy of the tax and the continued levy of the tax
205 is approved by referendum as provided for in subsection (6) (5).
206 (3)(2)(a) The person receiving the consideration for such
207 taxable privilege and the person doing business within such area
208 or areas of critical state concern or within the entire county,
209 as applicable, shall receive, account for, and remit the tourist
210 impact tax to the Department of Revenue at the time and in the
211 manner provided for persons who collect and remit taxes under
212 chapter 212. The same duties and privileges imposed by chapter
213 212 upon dealers in tangible property, respecting the collection
214 and remission of tax; the making of returns; the keeping of
215 books, records, and accounts; and compliance with the rules of
216 the Department of Revenue in the administration of that chapter
217 shall apply to and be binding upon all persons who are subject
218 to the provisions of this section. However, the Department of
219 Revenue may authorize a quarterly return and payment when the
220 tax remitted by the dealer for the preceding quarter did not
221 exceed $25.
222 (b) The Department of Revenue shall keep records showing
223 the amount of taxes collected, which records shall also include
224 records disclosing the amount of taxes collected for and from
225 each county in which the tax imposed and authorized by this
226 section is applicable. These records shall be open for
227 inspection during the regular office hours of the Department of
228 Revenue, subject to the provisions of s. 213.053.
229 (c) Collections received by the Department of Revenue from
230 the tax, less costs of administration of this section, shall be
231 paid and returned monthly to the county and the land authority
232 in accordance with the provisions of subsection (4) (3).
233 (d) The Department of Revenue is authorized to employ
234 persons and incur other expenses for which funds are
235 appropriated by the Legislature.
236 (e) The Department of Revenue is empowered to promulgate
237 such rules and prescribe and publish such forms as may be
238 necessary to effectuate the purposes of this section. The
239 department is authorized to establish audit procedures and to
240 assess for delinquent taxes.
241 (f) The estimated tax provisions contained in s. 212.11 do
242 not apply to the administration of any tax levied under this
243 section.
244 (4)(3) All tax revenues received pursuant to this section,
245 less administrative costs, shall be distributed as follows:
246 (a) Fifty percent shall be transferred to the land
247 authority to be used to purchase property in the area of
248 critical state concern for which the revenue is generated. An
249 amount not to exceed 5 percent may be used for administration
250 and other costs incident to such purchases.
251 (b) Fifty percent shall be distributed to the governing
252 body of the county where the revenue was generated. Such
253 proceeds shall be used to offset the loss of ad valorem taxes
254 due to acquisitions provided for by this act.
255 (5)(4)(a) Any person who is taxable hereunder who fails or
256 refuses to charge and collect from the person paying for the
257 taxable privilege the taxes herein provided, either by himself
258 or herself or through agents or employees, is, in addition to
259 being personally liable for the payment of the tax, guilty of a
260 misdemeanor of the second degree, punishable as provided in s.
261 775.082 or s. 775.083.
262 (b) No person shall advertise or hold out to the public in
263 any manner, directly or indirectly, that he or she will absorb
264 all or any part of the tax; that he or she will relieve the
265 person paying for the taxable privilege of the payment of all or
266 any part of the tax; or that the tax will not be added to the
267 consideration for the taxable privilege or that, when added, the
268 tax or any part thereof will be refunded or refused, either
269 directly or indirectly, by any method whatsoever. Any person who
270 willfully violates any provision of this paragraph is guilty of
271 a misdemeanor of the second degree, punishable as provided in s.
272 775.082 or s. 775.083.
273 (c) The tax authorized to be levied by this section shall
274 constitute a lien on the property of the business, lessee,
275 customer, or tenant in the same manner as, and shall be
276 collectible as are, liens authorized and imposed in ss. 713.67,
277 713.68, and 713.69.
278 (6)(5) The tourist impact tax authorized by this section
279 shall take effect only upon express approval by a majority vote
280 of those qualified electors in the area or areas of critical
281 state concern in the county seeking to levy such tax, voting in
282 a referendum to be held by the governing board of such county in
283 conjunction with a general or special election, in accordance
284 with the provisions of law relating to elections currently in
285 force. However, if the area or areas of critical state concern
286 are greater than 50 percent of the land area of the county and
287 the tax is to be imposed throughout the entire county, the tax
288 shall take effect only upon express approval of a majority of
289 the qualified electors of the county voting in such a
290 referendum.
291 (7)(6) The effective date of the levy and imposition of the
292 tourist impact tax authorized under this section shall be the
293 first day of the second month following approval of the
294 ordinance by referendum or the first day of any subsequent month
295 as may be specified in the ordinance. A certified copy of the
296 ordinance shall include the time period and the effective date
297 of the tax levy and shall be furnished by the county to the
298 Department of Revenue within 10 days after passing an ordinance
299 levying such tax and again within 10 days after approval by
300 referendum of such tax. If applicable, the county levying the
301 tax shall provide the Department of Revenue with a list of the
302 businesses in the area of critical state concern where the
303 tourist impact tax is levied by zip code or other means of
304 identification. Notwithstanding the provisions of s. 213.053,
305 the Department of Revenue shall assist the county in compiling
306 such list of businesses. The tourist impact tax, if not repealed
307 sooner pursuant to paragraph (1)(c), shall be repealed 10 years
308 after the date the area of critical state concern designation is
309 removed.
310 Section 3. Paragraph (b) of subsection (1) and subsection
311 (2) of section 212.03, Florida Statutes, are amended to read:
312 212.03 Transient rentals tax; rate, procedure, enforcement,
313 exemptions.—
314 (1)
315 (b)1. Tax shall be due on the consideration paid for
316 occupancy in the county pursuant to a regulated short-term
317 product, as defined in s. 721.05, or occupancy in the county
318 pursuant to a product that would be deemed a regulated short
319 term product if the agreement to purchase the short-term right
320 was executed in this state. Such tax shall be collected on the
321 last day of occupancy within the county unless such
322 consideration is applied to the purchase of a timeshare estate.
323 The occupancy of an accommodation of a timeshare resort pursuant
324 to a timeshare plan, a multisite timeshare plan, or an exchange
325 transaction in an exchange program, as defined in s. 721.05, by
326 the owner of a timeshare interest or such owner’s guest, which
327 guest is not paying monetary consideration to the owner or to a
328 third party for the benefit of the owner, is not a privilege
329 subject to taxation under this section. A membership or
330 transaction fee paid by a timeshare owner that does not provide
331 the timeshare owner with the right to occupy any specific
332 timeshare unit but merely provides the timeshare owner with the
333 opportunity to exchange a timeshare interest through an exchange
334 program is a service charge and not subject to taxation under
335 this section.
336 2. Consideration paid for the purchase of a timeshare
337 license in a timeshare plan, as defined in s. 721.05, is rent
338 subject to taxation under this section.
339 3. As used in this section, the terms “rent,” “rental,”
340 “rentals,” and “rental payments” mean the amount received by a
341 person operating transient accommodations or the owner of such
342 accommodations for the use of any living quarters or sleeping or
343 housekeeping accommodations in, from, or a part of, or in
344 connection with, any hotel, apartment house, roominghouse,
345 mobile home park, recreational vehicle park, condominium,
346 timeshare resort, or tourist or trailer camp. The term “person
347 operating transient accommodations” means a person conducting
348 the daily affairs of the physical facilities furnishing
349 transient accommodations who is responsible for providing any of
350 the services commonly associated with operating the facilities
351 furnishing transient accommodations, including providing
352 physical access to such facilities, regardless of whether such
353 commonly associated services are provided by unrelated persons.
354 The terms “rent,” “rental,” “rentals,” and “rental payments” do
355 not include payments received by unrelated persons from the
356 lessee, tenant, customer, or licensee for facilitating the
357 booking of reservations for or on behalf of the lessees,
358 tenants, customers, or licensees at hotels, apartment houses,
359 roominghouses, mobile home parks, recreational vehicle parks,
360 condominiums, timeshare resorts, or tourist or trailer camps in
361 this state. The term “unrelated persons” means persons who are
362 not related to the person operating transient accommodations or
363 to the owner of such accommodations within the meaning of s.
364 1504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
365 1986, as amended.
366 (2) The tax provided for in this section herein shall be in
367 addition to the total amount of the rental, shall be charged by
368 any the lessor or person operating transient accommodations or
369 the owner of such accommodations subject to the tax imposed
370 under this chapter receiving the rent in and by such said rental
371 arrangement to the lessee or person paying the rental, and shall
372 be due and payable at the time of the receipt of such rental
373 payment by the lessor or person operating the transient
374 accommodations or the owner of such accommodations, as defined
375 in this chapter, who receives said rental or payment. The owner,
376 lessor, or person operating the transient accommodations or the
377 owner of such accommodations receiving the rent shall remit the
378 tax to the department the tax on the amount of the rent received
379 by the person operating the transient accommodations or the
380 owner of such accommodations at the times and in the manner
381 hereinafter provided for dealers to remit taxes under this
382 chapter. The same duties imposed by this chapter upon dealers in
383 tangible personal property respecting the collection and
384 remission of the tax; the making of returns; the keeping of
385 books, records, and accounts; and the compliance with the rules
386 and regulations of the department in the administration of this
387 chapter shall apply to and be binding upon all persons who
388 manage or operate hotels, apartment houses, roominghouses,
389 tourist and trailer camps, and the rental of condominium units,
390 and to all persons who collect or receive such rents on behalf
391 of such owner or lessor taxable under this chapter. A person
392 operating transient accommodations or the owner of such
393 accommodations shall separately state the tax from the rental
394 charged on the receipt, invoice, or other documentation issued
395 with respect to charges for transient accommodations. Persons
396 facilitating the booking of reservations who are unrelated to
397 the person operating the transient accommodations in which the
398 reservation is booked are not required to separately state
399 amounts charged on the receipt, invoice, or other documentation
400 except that such persons shall disclose all amounts charged or
401 expected to be charged as taxes on the final receipt, invoice,
402 or other documentation provided to the customer issued by the
403 person facilitating the booking of the reservation. Any amounts
404 specifically collected as a tax are state funds and must be
405 remitted as tax.
406 Section 4. Paragraphs (a) and (b) of subsection (3) of
407 section 212.0305, Florida Statutes, are amended to read:
408 212.0305 Convention development taxes; intent;
409 administration; authorization; use of proceeds.—
410 (3) APPLICATION; ADMINISTRATION; PENALTIES.—
411 (a)1. The convention development tax on transient rentals
412 imposed by the governing body of any county authorized to so
413 levy shall apply to the amount of any payment made by any person
414 to rent, lease, or use for a period of 6 months or less any
415 living quarters or accommodations in a hotel, apartment hotel,
416 motel, resort motel, apartment, apartment motel, roominghouse,
417 tourist or trailer camp, mobile home park, recreational vehicle
418 park, condominium, or timeshare resort. When receipt of
419 consideration is by way of property other than money, the tax
420 shall be levied and imposed on the fair market value of such
421 nonmonetary consideration. Any payment made by a person to rent,
422 lease, or use any living quarters or accommodations which are
423 exempt from the tax imposed under s. 212.03 shall likewise be
424 exempt from any tax imposed under this section.
425 2.a. Tax shall be due on the consideration paid for
426 occupancy in the county pursuant to a regulated short-term
427 product, as defined in s. 721.05, or occupancy in the county
428 pursuant to a product that would be deemed a regulated short
429 term product if the agreement to purchase the short-term right
430 was executed in this state. Such tax shall be collected on the
431 last day of occupancy within the county unless such
432 consideration is applied to the purchase of a timeshare estate.
433 The occupancy of an accommodation of a timeshare resort pursuant
434 to a timeshare plan, a multisite timeshare plan, or an exchange
435 transaction in an exchange program, as defined in s. 721.05, by
436 the owner of a timeshare interest or such owner’s guest, which
437 guest is not paying monetary consideration to the owner or to a
438 third party for the benefit of the owner, is not a privilege
439 subject to taxation under this section. A membership or
440 transaction fee paid by a timeshare owner that does not provide
441 the timeshare owner with the right to occupy any specific
442 timeshare unit but merely provides the timeshare owner with the
443 opportunity to exchange a timeshare interest through an exchange
444 program is a service charge and not subject to taxation under
445 this section.
446 3.b. Consideration paid for the purchase of a timeshare
447 license in a timeshare plan, as defined in s. 721.05, is rent
448 subject to taxation under this section.
449 4. As used in this section, the terms “consideration,”
450 “rental,” and “rents” mean the amount received by a person
451 operating transient accommodations or the owner of such
452 accommodations for the use of any living quarters or sleeping or
453 housekeeping accommodations in, from, or a part of, or in
454 connection with, any hotel, apartment house, roominghouse,
455 timeshare resort, tourist or trailer camp, mobile home park,
456 recreational vehicle park, or condominium. The term “person
457 operating transient accommodations” means a person conducting
458 the daily affairs of the physical facilities furnishing
459 transient accommodations who is responsible for providing any of
460 the services commonly associated with operating the facilities
461 furnishing transient accommodations, including providing
462 physical access to such facilities, regardless of whether such
463 commonly associated services are provided by unrelated persons.
464 The terms “consideration,” “rental,” and “rents” do not include
465 payments received by unrelated persons from the lessee, tenant,
466 or customer for facilitating the booking of reservations for or
467 on behalf of the lessees, tenants, or customers at hotels,
468 apartment houses, roominghouses, timeshare resorts, tourist or
469 trailer camps, mobile home parks, recreational vehicle parks, or
470 condominiums in this state. The term “unrelated persons” means
471 persons who are not related to the person operating transient
472 accommodations or to the owner of such accommodations within the
473 meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
474 Revenue Code of 1986, as amended.
475 (b) The tax shall be charged by the person receiving the
476 consideration for the lease or rental, and the tax shall be
477 collected from the lessee, tenant, or customer at the time of
478 payment of the consideration for such lease or rental. A person
479 operating transient accommodations or the owner of such
480 accommodations shall separately state the tax from the rental
481 charged on the receipt, invoice, or other documentation issued
482 with respect to charges for transient accommodations. Persons
483 facilitating the booking of reservations who are unrelated to
484 the person operating the transient accommodations in which the
485 reservation is booked are not required to separately state
486 amounts charged on the receipt, invoice, or other documentation
487 except that such persons shall disclose all amounts charged or
488 expected to be charged as taxes on the final receipt, invoice,
489 or other documentation provided to the customer issued by the
490 person facilitating the booking of the reservation. Any amounts
491 specifically collected as a tax are county funds and must be
492 remitted as tax.
493 Section 5. Subsection (1) of section 213.30, Florida
494 Statutes, is amended to read:
495 213.30 Compensation for information relating to a violation
496 of the tax laws.—
497 (1) The executive director of the department, pursuant to
498 rules adopted by the department, is authorized to compensate:
499 (a) A county government providing information to the
500 department leading to:
501 1. The punishment of, or collection of taxes, penalties, or
502 interest from, any person with respect to the tax imposed by s.
503 212.03. The amount of any payment made under this subparagraph
504 may not exceed 10 percent of any tax, penalties, or interest
505 collected as a result of such information.
506 2. The identification and registration of a taxpayer who is
507 not in compliance with the registration requirements of s.
508 212.03. The amount of the payment made to any person who
509 provides information to the department which results in the
510 registration of a noncompliant taxpayer shall be $100. The
511 reward authorized in this subparagraph shall be paid only if the
512 noncompliant taxpayer:
513 a. Is engaged in a bona fide taxable activity.
514 b. Is found by the department to have an unpaid tax
515 liability.
516 (b) Persons providing information to the department leading
517 to:
518 1.(a) The punishment of, or collection of taxes, penalties,
519 or interest from, any person with respect to the taxes
520 enumerated in s. 213.05. The amount of any payment made under
521 this subparagraph paragraph may not exceed 10 percent of any
522 tax, penalties, or interest collected as a result of such
523 information.
524 2.(b) The identification and registration of a taxpayer who
525 is not in compliance with the registration requirements of any
526 tax statute that is listed in s. 213.05. The amount of the
527 payment made to any person who provides information to the
528 department which results in the registration of a noncompliant
529 taxpayer shall be $100. The reward authorized in this
530 subparagraph paragraph shall be paid only if the noncompliant
531 taxpayer:
532 a.1. Conducts business from a permanent, fixed location.;
533 b.2. Is engaged in a bona fide taxable activity.; and
534 c.3. Is found by the department to have an unpaid tax
535 liability.
536 Section 6. Sections 1 and 3 of chapter 67-930, Laws of
537 Florida, as amended, are amended to read:
538 Section 1. All cities and towns, in counties of the state
539 having a population of not less than three hundred thirty
540 thousand (330,000) and not more than three hundred forty
541 thousand (340,000) and in counties having a population of more
542 than nine hundred thousand (900,000), according to the latest
543 official decennial census, whose charter specifically provides
544 now or whose charter is so amended prior to January 1, 1968, for
545 the levy of the exact tax as herein set forth, are hereby given
546 the right, power and authority by ordinance or impose, levy and
547 collect a tax within their corporate limits, to be known as a
548 municipal resort tax, upon the rent of every occupancy of a room
549 or rooms in any hotel, motel, apartment house, rooming house,
550 tourist or trailer camp, as the same are defined in part I,
551 chapter 212, Florida Statutes, and upon the retail sale price of
552 all items of food or beverages sold at retail, and of alcoholic
553 beverages sold at retail for consumption on the premises, at any
554 place of business required by law to be licensed by the state
555 hotel and restaurant commission or by the state beverage
556 department; provided, however, this tax shall not apply to those
557 sales the amount of which is less than fifty cents (50¢) nor to
558 sales of food or beverages delivered to a person’s home under a
559 contract providing for deliveries on a regular schedule when the
560 price of each meal is less than $10 ten dollars. As used in this
561 section, the term “rent” means the amount received by a person
562 operating transient accommodations or the owner of such
563 accommodations for the use of any living quarters or sleeping or
564 housekeeping accommodations in, from, or a part of, or in
565 connection with, any hotel, apartment hotel, motel, resort
566 motel, apartment, roominghouse, timeshare resort, tourist or
567 trailer camp, mobile home park, recreational vehicle park, or
568 condominium. The term “person operating transient
569 accommodations” means a person conducting the daily affairs of
570 the physical facilities furnishing transient accommodations who
571 is responsible for providing any of the services commonly
572 associated with operating the facilities furnishing transient
573 accommodations, including providing physical access to such
574 facilities, regardless of whether such commonly associated
575 services are provided by unrelated persons. The term “rent” does
576 not include payments received by unrelated persons from the
577 lessee, tenant, or customer for facilitating the booking of
578 reservations for or on behalf of the lessees, tenants, or
579 customers at hotels, apartment hotels, motels, resort motels,
580 apartments, roominghouses, timeshare resorts, tourist or trailer
581 camps, mobile home parks, recreational vehicle parks, or
582 condominiums in this state. The term “unrelated persons” means
583 persons who are not related to the person operating transient
584 accommodations or to the owner of such accommodations, within
585 the meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
586 Revenue Code of 1986, as amended.
587 Section 3. The tax imposed by this act shall be collected
588 from the person paying said rent of said retail sales price and
589 shall be paid by such person for the use of the city or town to
590 the person operating transient accommodations or to the owner of
591 such accommodations collecting and receiving the rent or the
592 retail sales price at the time of the payment thereof. It shall
593 be the duty of every person operating transient accommodations
594 or the owner of such accommodations renting a room or rooms, as
595 herein provided, and of every person selling at retail food or
596 beverages, or alcoholic beverages for consumption on the
597 premises, as herein provided, in acting as the tax collection
598 medium or agency of the city or town, to collect from the person
599 paying the rent or the retail sales price, for the use of the
600 city or town, the tax imposed and levied pursuant to this act,
601 and to report and pay over to the city or town all such taxes
602 imposed, levied and collected, in accordance with the accounting
603 and other provisions of the enacted ordinance. All cities and
604 towns collecting a resort tax pursuant to the provisions of this
605 act shall have the same duties and privileges as the Department
606 of Revenue under part I of chapter 212, Florida Statutes, and
607 may use any power granted to the Department of Revenue under
608 part I of chapter 212, Florida Statutes, including enforcement
609 and collection procedures and penalties imposed by part I of
610 chapter 212, Florida Statutes, which shall be binding upon all
611 persons and entities that are subject to the provisions of this
612 act with regard to the municipal resort tax. A person operating
613 transient accommodations or the owner of such accommodations
614 shall separately state the tax from the rental charged on the
615 receipt, invoice, or other documentation issued with respect to
616 charges for transient accommodations. Persons who facilitate the
617 booking of reservations who are unrelated persons with respect
618 to a person who operates the transient accommodations with
619 respect to which the reservation is booked are not required to
620 separately state amounts charged on the receipt, invoice, or
621 other documentation except that such persons must disclose all
622 amounts charged or expected to be charged as taxes on the final
623 receipt, invoice, or other documentation provided to the
624 customer issued by the person facilitating the booking of the
625 reservation. Any amounts specifically collected as a tax are
626 city or town funds and shall be remitted as tax.
627 Section 7. This act is clarifying and remedial in nature
628 and does not provide a basis for assessments or refunds of tax
629 for periods before July 1, 2011. This act does not affect any
630 lawsuit existing on July 1, 2011, relating to the taxes imposed
631 by the provisions of law amended by this act.
632 Section 8. This act shall take effect July 1, 2011.
633
634 ================= T I T L E A M E N D M E N T ================
635 And the title is amended as follows:
636 Delete everything before the enacting clause
637 and insert:
638 A bill to be entitled
639 An act relating to the tax on sales, use, and other
640 transactions; amending s. 125.0104, F.S.; providing
641 definitions relating to the tourist development tax;
642 providing requirements for separate statement of the
643 tax; providing an exception; providing for
644 construction; amending s. 125.0108, F.S.; providing
645 definitions relating to the tourist impact tax;
646 providing requirements for separate statement of the
647 tax; providing an exception; providing for
648 construction; amending s. 212.03, F.S.; providing
649 definitions relating to the transient rentals tax;
650 revising requirements for charging, collecting, and
651 remitting the tax; providing requirements for separate
652 statement of the tax on rental documents; amending s.
653 212.0305, F.S.; providing definitions relating to the
654 convention development tax; revising requirements for
655 charging, collecting, and remitting the tax; providing
656 requirements for separate statement of the tax on
657 rental documents; amending s. 213.30, F.S.;
658 authorizing the Department of Revenue to compensate
659 county governments for providing certain information
660 to the department; specifying a payment amount;
661 amending ss. 1 and 3, chapter 67-930, Laws of Florida,
662 as amended; providing definitions relating to a
663 municipal resort tax; providing requirements for
664 separate statement of the tax; providing an exception;
665 providing for construction; providing an effective
666 date.