Florida Senate - 2011 SENATOR AMENDMENT
Bill No. CS for SB 376
Barcode 270014
LEGISLATIVE ACTION
Senate . House
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Senator Sachs moved the following:
1 Senate Amendment to Amendment (805408) (with title
2 amendment)
3
4 Between lines 4 and 5
5 insert:
6 Section 1. Paragraphs (a) and (f) of subsection (3) of section
7 125.0104, Florida Statutes, are amended to read:
8 125.0104 Tourist development tax; procedure for levying;
9 authorized uses; referendum; enforcement.—
10 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
11 (a)1. It is declared to be the intent of the Legislature
12 that every person who rents, leases, or lets for consideration
13 any living quarters or accommodations in any hotel, apartment
14 hotel, motel, resort motel, apartment, apartment motel,
15 roominghouse, mobile home park, recreational vehicle park,
16 condominium, or timeshare resort for a term of 6 months or less
17 is exercising a privilege which is subject to taxation under
18 this section, unless such person rents, leases, or lets for
19 consideration any living quarters or accommodations which are
20 exempt according to the provisions of chapter 212.
21 2.a. Tax is shall be due on the consideration paid for
22 occupancy in the county pursuant to a regulated short-term
23 product, as defined in s. 721.05, or occupancy in the county
24 pursuant to a product that would be deemed a regulated short
25 term product if the agreement to purchase the short-term right
26 were executed in this state. Such tax shall be collected on the
27 last day of occupancy within the county unless such
28 consideration is applied to the purchase of a timeshare estate.
29 The occupancy of an accommodation of a timeshare resort pursuant
30 to a timeshare plan, a multisite timeshare plan, or an exchange
31 transaction in an exchange program, as defined in s. 721.05, by
32 the owner of a timeshare interest or such owner’s guest, which
33 guest is not paying monetary consideration to the owner or to a
34 third party for the benefit of the owner, is not a privilege
35 subject to taxation under this section. A membership or
36 transaction fee paid by a timeshare owner that does not provide
37 the timeshare owner with the right to occupy any specific
38 timeshare unit but merely provides the timeshare owner with the
39 opportunity to exchange a timeshare interest through an exchange
40 program is a service charge and not subject to taxation under
41 this section.
42 3.b. Consideration paid for the purchase of a timeshare
43 license in a timeshare plan, as defined in s. 721.05, is rent
44 subject to taxation under this section.
45 4. As used in this section, the terms “consideration,”
46 “rental,” and “rents” mean the amount received by a person
47 operating transient accommodations or the owner of such
48 accommodations for the use of any living quarters or sleeping or
49 housekeeping accommodations in, from, or a part of, or in
50 connection with, any hotel, apartment house, roominghouse,
51 timeshare resort, tourist or trailer camp, mobile home park,
52 recreational vehicle park, or condominium. The term “person
53 operating transient accommodations” means a person conducting
54 the daily affairs of the physical facilities furnishing
55 transient accommodations who is responsible for providing any of
56 the services commonly associated with operating the facilities
57 furnishing transient accommodations, including providing
58 physical access to such facilities, regardless of whether such
59 commonly associated services are provided by unrelated persons.
60 The terms “consideration,” “rental,” and “rents” do not include
61 payments received by unrelated persons from the lessee, tenant,
62 or customer for facilitating the booking of reservations for or
63 on behalf of the lessees, tenants, or customers at hotels,
64 apartment houses, roominghouses, timeshare resorts, tourist or
65 trailer camps, mobile home parks, recreational vehicle parks, or
66 condominiums in this state. The term “unrelated persons” means
67 persons who are not related to the person operating transient
68 accommodations or to the owner of such accommodations within the
69 meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
70 Revenue Code of 1986, as amended.
71 (f) The tourist development tax shall be charged by the
72 person receiving the consideration for the lease or rental, and
73 it shall be collected from the lessee, tenant, or customer at
74 the time of payment of the consideration for such lease or
75 rental. A person operating transient accommodations or the owner
76 of such accommodations shall separately state the tax from the
77 consideration charged on the receipt, invoice, or other
78 documentation issued with respect to charges for transient
79 accommodations. Persons who facilitate the booking of
80 reservations who are unrelated persons with respect to a person
81 who operates transient accommodations with respect to which the
82 reservation is booked are required to separately state amounts
83 charged on the receipt, invoice, or other documentation and such
84 persons shall disclose all amounts charged or expected to be
85 charged as taxes on the final receipt, invoice, or other
86 documentation provided to the customer issued by the person
87 facilitating the booking of the reservation. Any amounts
88 specifically collected as tax are county funds and shall be
89 remitted as tax.
90
91 ================= T I T L E A M E N D M E N T ================
92 And the title is amended as follows:
93 Delete line 118
94 and insert:
95 An act relating to tax on transient rentals; amending
96 s. 125.0104, F.S.; providing definitions relating to
97 the tourist development tax; providing requirements
98 for separate statement of the tax; providing an
99 exception; providing for construction; amending s.
100 125.0108, F.S.; providing definitions relating to the
101 tourist impact tax; providing requirements for
102 separate statement of the tax; providing an exception;
103 providing for construction;