Florida Senate - 2011                          SENATOR AMENDMENT
       Bill No. CS for SB 376
       
       
       
       
       
       
                                Barcode 948666                          
       
                              LEGISLATIVE ACTION                        
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       Senator Sachs moved the following:
       
    1         Senate Amendment to Amendment (805408) (with title
    2  amendment)
    3  
    4         Between lines 110 and 111
    5  insert:
    6         Section 3. Paragraph (b) of subsection (1) of section
    7  125.0108, Florida Statutes, is amended to read:
    8         125.0108 Areas of critical state concern; tourist impact
    9  tax.—
   10         (1)
   11         (b)1. It is declared to be the intent of the Legislature
   12  that every person who rents, leases, or lets for consideration
   13  any living quarters or accommodations in any hotel, apartment
   14  hotel, motel, resort motel, apartment, apartment motel,
   15  roominghouse, mobile home park, recreational vehicle park,
   16  condominium, or timeshare resort for a term of 3 6 months or
   17  less, unless such establishment is exempt from the tax imposed
   18  by s. 212.03, is exercising a taxable privilege on the proceeds
   19  therefrom under this section.
   20         2.a. Tax 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         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  
   45  ================= T I T L E  A M E N D M E N T ================
   46         And the title is amended as follows:
   47         Delete line 134
   48  and insert:
   49         effective period of such rules; amending s. 125.0108,
   50         F.S.; reducing the minimum term of leases or rental
   51         agreements that are exempt from tourist impact taxes;
   52         providing an effective