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