CS/HB 493

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 125.0104, F.S.; providing
4definitions relating to the tourist development tax;
5providing separate statement of tax requirements;
6providing an exception; providing construction; amending
7s. 125.0108, F.S.; providing definitions relating to the
8tourist impact tax; providing separate statement of tax
9requirements; providing an exception; providing
10construction; amending s. 212.03, F.S.; providing
11definitions relating to the transient rentals tax;
12revising requirements for charging, collecting, and
13remitting the tax; providing requirements for separate
14statement of the tax on rental documents; amending s.
15212.0305, F.S.; providing definitions relating to the
16convention development tax; revising requirements for
17charging, collecting, and remitting the tax; providing
18requirements for separate statement of the tax on rental
19documents; amending s. 213.30, F.S.; authorizing the
20Department of Revenue to compensate county governments for
21providing certain information to the department;
22specifying a payment amount; amending ss. 1 and 3, ch. 67-
23930, Laws of Florida, as amended; providing definitions
24relating to a municipal resort tax; providing separate
25statement of tax requirements; providing an exception;
26providing construction; providing an effective date.
27
28Be It Enacted by the Legislature of the State of Florida:
29
30     Section 1.  Paragraphs (a) and (f) of subsection (3) of
31section 125.0104, Florida Statutes, are amended to read:
32     125.0104  Tourist development tax; procedure for levying;
33authorized uses; referendum; enforcement.-
34     (3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-
35     (a)1.  It is declared to be the intent of the Legislature
36that every person who rents, leases, or lets for consideration
37any living quarters or accommodations in any hotel, apartment
38hotel, motel, resort motel, apartment, apartment motel,
39roominghouse, mobile home park, recreational vehicle park,
40condominium, or timeshare resort for a term of 6 months or less
41is exercising a privilege which is subject to taxation under
42this section, unless such person rents, leases, or lets for
43consideration any living quarters or accommodations which are
44exempt according to the provisions of chapter 212.
45     2.a.  Tax is shall be due on the consideration paid for
46occupancy in the county pursuant to a regulated short-term
47product, as defined in s. 721.05, or occupancy in the county
48pursuant to a product that would be deemed a regulated short-
49term product if the agreement to purchase the short-term right
50were executed in this state. Such tax shall be collected on the
51last day of occupancy within the county unless such
52consideration is applied to the purchase of a timeshare estate.
53The occupancy of an accommodation of a timeshare resort pursuant
54to a timeshare plan, a multisite timeshare plan, or an exchange
55transaction in an exchange program, as defined in s. 721.05, by
56the owner of a timeshare interest or such owner's guest, which
57guest is not paying monetary consideration to the owner or to a
58third party for the benefit of the owner, is not a privilege
59subject to taxation under this section. A membership or
60transaction fee paid by a timeshare owner that does not provide
61the timeshare owner with the right to occupy any specific
62timeshare unit but merely provides the timeshare owner with the
63opportunity to exchange a timeshare interest through an exchange
64program is a service charge and not subject to taxation under
65this section.
66     3.b.  Consideration paid for the purchase of a timeshare
67license in a timeshare plan, as defined in s. 721.05, is rent
68subject 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
71operating transient accommodations or the owner of such
72accommodations for the use of any living quarters or sleeping or
73housekeeping accommodations in, from, or a part of, or in
74connection with, any hotel, apartment house, roominghouse,
75timeshare resort, tourist or trailer camp, mobile home park,
76recreational vehicle park, or condominium. The term "person
77operating transient accommodations" means a person conducting
78the daily affairs of the physical facilities furnishing
79transient accommodations who is responsible for providing any of
80the services commonly associated with operating the facilities
81furnishing transient accommodations, including providing
82physical access to such facilities, regardless of whether such
83commonly associated services are provided by unrelated persons.
84The terms "consideration," "rental," and "rents" do not include
85payments received by unrelated persons from the lessee, tenant,
86or customer for facilitating the booking of reservations for or
87on behalf of the lessees, tenants, or customers at hotels,
88apartment houses, roominghouses, timeshare resorts, tourist or
89trailer camps, mobile home parks, recreational vehicle parks, or
90condominiums in this state. The term "unrelated persons" means
91persons who are not related to the person operating transient
92accommodations or to the owner of such accommodations within the
93meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
94Revenue Code of 1986, as amended.
95     (f)  The tourist development tax shall be charged by the
96person receiving the consideration for the lease or rental, and
97it shall be collected from the lessee, tenant, or customer at
98the time of payment of the consideration for such lease or
99rental. A person operating transient accommodations or the owner
100of such accommodations shall separately state the tax from the
101consideration charged on the receipt, invoice, or other
102documentation issued with respect to charges for transient
103accommodations. Persons who facilitate the booking of
104reservations who are unrelated persons with respect to a person
105who operates transient accommodations with respect to which the
106reservation is booked are not required to separately state
107amounts charged on the receipt, invoice, or other documentation,
108except such persons are required to disclose all amounts charged
109or expected to be charged as taxes on the final receipt,
110invoice, or other documentation provided to the customer by the
111person facilitating the booking of the reservation. Any amounts
112specifically collected as tax are county funds and shall be
113remitted as tax.
114     Section 2.  Section 125.0108, Florida Statutes, is amended
115to read:
116     125.0108  Areas of critical state concern; tourist impact
117tax.-
118     (1)(a)  Subject to the provisions of this section, any
119county creating a land authority pursuant to s. 380.0663(1) is
120authorized to levy by ordinance, in the area or areas within
121said county designated as an area of critical state concern
122pursuant to chapter 380, a tourist impact tax on the taxable
123privileges described in paragraph (2)(a) (b); however, if the
124area or areas of critical state concern are greater than 50
125percent of the land area of the county, the tax may be levied
126throughout the entire county. Such tax shall not be effective
127unless and until land development regulations and a local
128comprehensive plan that meet the requirements of chapter 380
129have become effective and such tax is approved by referendum as
130provided 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
133operating transient accommodations or the owner of such
134accommodations for the use of any living quarters or sleeping or
135housekeeping accommodations in, from, or a part of, or in
136connection with, any hotel, apartment house, roominghouse,
137timeshare resort, tourist or trailer camp, mobile home park,
138recreational vehicle park, or condominium. The term "person
139operating transient accommodations" means a person conducting
140the daily affairs of the physical facilities furnishing
141transient accommodations who is responsible for providing any of
142the services commonly associated with operating the facilities
143furnishing transient accommodations, including providing
144physical access to such facilities, regardless of whether such
145commonly associated services are provided by unrelated persons.
146The terms "consideration," "rental," and "rents" do not include
147payments received by unrelated persons from the lessee, tenant,
148or customer for facilitating the booking of reservations for or
149on behalf of the lessees, tenants, or customers at hotels,
150apartment houses, roominghouses, timeshare resorts, tourist or
151trailer camps, mobile home parks, recreational vehicle parks, or
152condominiums in this state. The term "unrelated persons" means
153persons who are not related to the person operating transient
154accommodations or to the owner of such accommodations within the
155meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
156Revenue Code of 1986, as amended.
157     (2)(a)(b)1.  It is declared to be the intent of the
158Legislature that every person who rents, leases, or lets for
159consideration any living quarters or accommodations in any
160hotel, apartment hotel, motel, resort motel, apartment,
161apartment motel, roominghouse, mobile home park, recreational
162vehicle park, condominium, or timeshare resort for a term of 6
163months or less, unless such establishment is exempt from the tax
164imposed by s. 212.03, is exercising a taxable privilege on the
165proceeds therefrom under this section.
166     (b)1.2.a.  Tax shall be due on the consideration paid for
167occupancy in the county pursuant to a regulated short-term
168product, as defined in s. 721.05, or occupancy in the county
169pursuant to a product that would be deemed a regulated short-
170term product if the agreement to purchase the short-term right
171were executed in this state. Such tax shall be collected on the
172last day of occupancy within the county unless such
173consideration is applied to the purchase of a timeshare estate.
174The occupancy of an accommodation of a timeshare resort pursuant
175to a timeshare plan, a multisite timeshare plan, or an exchange
176transaction in an exchange program, as defined in s. 721.05, by
177the owner of a timeshare interest or such owner's guest, which
178guest is not paying monetary consideration to the owner or to a
179third party for the benefit of the owner, is not a privilege
180subject to taxation under this section. A membership or
181transaction fee paid by a timeshare owner that does not provide
182the timeshare owner with the right to occupy any specific
183timeshare unit but merely provides the timeshare owner with the
184opportunity to exchange a timeshare interest through an exchange
185program is a service charge and not subject to taxation under
186this section.
187     2.b.  Consideration paid for the purchase of a timeshare
188license in a timeshare plan, as defined in s. 721.05, is rent
189subject to taxation under this section.
190     (c)  The governing board of the county may, by passage of a
191resolution by four-fifths vote, repeal such tax.
192     (d)  The tourist impact tax shall be levied at the rate of
1931 percent of each dollar and major fraction thereof of the total
194consideration charged for such taxable privilege. When receipt
195of consideration is by way of property other than money, the tax
196shall be levied and imposed on the fair market value of such
197nonmonetary consideration.
198     (e)  The tourist impact tax shall be in addition to any
199other tax imposed pursuant to chapter 212 and in addition to all
200other taxes and fees and the consideration for the taxable
201privilege.
202     (f)  The tourist impact tax shall be charged by the person
203receiving the consideration for the taxable privilege, and it
204shall be collected from the lessee, tenant, or customer at the
205time of payment of the consideration for such taxable privilege.
206A person operating transient accommodations or the owner of such
207accommodations shall separately state the tax from the rental
208charged on the receipt, invoice, or other documentation issued
209with respect to charges for transient accommodations. Persons
210who facilitate the booking of reservations who are unrelated
211persons with respect to a person who operates transient
212accommodations with respect to which the reservation is booked
213are not required to separately state amounts charged on the
214receipt, invoice, or other documentation, except such persons
215are required to disclose all amounts charged or expected to be
216charged as taxes on the final receipt, invoice, or other
217documentation provided to the customer by the person
218facilitating the booking of the reservation. Any amounts
219specifically collected as tax are county funds and shall be
220remitted as tax.
221     (g)  A county that has levied the tourist impact tax
222authorized by this section in an area or areas designated as an
223area of critical state concern for at least 20 consecutive years
224prior to removal of the designation may continue to levy the
225tourist impact tax in accordance with this section for 20 years
226following removal of the designation. After expiration of the
22720-year period, a county may continue to levy the tourist impact
228tax authorized by this section if the county adopts an ordinance
229reauthorizing levy of the tax and the continued levy of the tax
230is approved by referendum as provided for in subsection (6) (5).
231     (3)(2)(a)  The person receiving the consideration for such
232taxable privilege and the person doing business within such area
233or areas of critical state concern or within the entire county,
234as applicable, shall receive, account for, and remit the tourist
235impact tax to the Department of Revenue at the time and in the
236manner provided for persons who collect and remit taxes under
237chapter 212. The same duties and privileges imposed by chapter
238212 upon dealers in tangible property, respecting the collection
239and remission of tax; the making of returns; the keeping of
240books, records, and accounts; and compliance with the rules of
241the Department of Revenue in the administration of that chapter
242shall apply to and be binding upon all persons who are subject
243to the provisions of this section. However, the Department of
244Revenue may authorize a quarterly return and payment when the
245tax remitted by the dealer for the preceding quarter did not
246exceed $25.
247     (b)  The Department of Revenue shall keep records showing
248the amount of taxes collected, which records shall also include
249records disclosing the amount of taxes collected for and from
250each county in which the tax imposed and authorized by this
251section is applicable. These records shall be open for
252inspection during the regular office hours of the Department of
253Revenue, subject to the provisions of s. 213.053.
254     (c)  Collections received by the Department of Revenue from
255the tax, less costs of administration of this section, shall be
256paid and returned monthly to the county and the land authority
257in accordance with the provisions of subsection (4) (3).
258     (d)  The Department of Revenue is authorized to employ
259persons and incur other expenses for which funds are
260appropriated by the Legislature.
261     (e)  The Department of Revenue is empowered to promulgate
262such rules and prescribe and publish such forms as may be
263necessary to effectuate the purposes of this section. The
264department is authorized to establish audit procedures and to
265assess for delinquent taxes.
266     (f)  The estimated tax provisions contained in s. 212.11 do
267not apply to the administration of any tax levied under this
268section.
269     (4)(3)  All tax revenues received pursuant to this section,
270less administrative costs, shall be distributed as follows:
271     (a)  Fifty percent shall be transferred to the land
272authority to be used to purchase property in the area of
273critical state concern for which the revenue is generated. An
274amount not to exceed 5 percent may be used for administration
275and other costs incident to such purchases.
276     (b)  Fifty percent shall be distributed to the governing
277body of the county where the revenue was generated. Such
278proceeds shall be used to offset the loss of ad valorem taxes
279due to acquisitions provided for by this act.
280     (5)(4)(a)  Any person who is taxable hereunder who fails or
281refuses to charge and collect from the person paying for the
282taxable privilege the taxes herein provided, either by himself
283or herself or through agents or employees, is, in addition to
284being personally liable for the payment of the tax, guilty of a
285misdemeanor of the second degree, punishable as provided in s.
286775.082 or s. 775.083.
287     (b)  No person shall advertise or hold out to the public in
288any manner, directly or indirectly, that he or she will absorb
289all or any part of the tax; that he or she will relieve the
290person paying for the taxable privilege of the payment of all or
291any part of the tax; or that the tax will not be added to the
292consideration for the taxable privilege or that, when added, the
293tax or any part thereof will be refunded or refused, either
294directly or indirectly, by any method whatsoever. Any person who
295willfully violates any provision of this paragraph is guilty of
296a misdemeanor of the second degree, punishable as provided in s.
297775.082 or s. 775.083.
298     (c)  The tax authorized to be levied by this section shall
299constitute a lien on the property of the business, lessee,
300customer, or tenant in the same manner as, and shall be
301collectible as are, liens authorized and imposed in ss. 713.67,
302713.68, and 713.69.
303     (6)(5)  The tourist impact tax authorized by this section
304shall take effect only upon express approval by a majority vote
305of those qualified electors in the area or areas of critical
306state concern in the county seeking to levy such tax, voting in
307a referendum to be held by the governing board of such county in
308conjunction with a general or special election, in accordance
309with the provisions of law relating to elections currently in
310force. However, if the area or areas of critical state concern
311are greater than 50 percent of the land area of the county and
312the tax is to be imposed throughout the entire county, the tax
313shall take effect only upon express approval of a majority of
314the qualified electors of the county voting in such a
315referendum.
316     (7)(6)  The effective date of the levy and imposition of
317the tourist impact tax authorized under this section shall be
318the first day of the second month following approval of the
319ordinance by referendum or the first day of any subsequent month
320as may be specified in the ordinance. A certified copy of the
321ordinance shall include the time period and the effective date
322of the tax levy and shall be furnished by the county to the
323Department of Revenue within 10 days after passing an ordinance
324levying such tax and again within 10 days after approval by
325referendum of such tax. If applicable, the county levying the
326tax shall provide the Department of Revenue with a list of the
327businesses in the area of critical state concern where the
328tourist impact tax is levied by zip code or other means of
329identification. Notwithstanding the provisions of s. 213.053,
330the Department of Revenue shall assist the county in compiling
331such list of businesses. The tourist impact tax, if not repealed
332sooner pursuant to paragraph (1)(c), shall be repealed 10 years
333after the date the area of critical state concern designation is
334removed.
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,
338enforcement, exemptions.-
339     (1)
340     (b)1.  Tax shall be due on the consideration paid for
341occupancy in the county pursuant to a regulated short-term
342product, as defined in s. 721.05, or occupancy in the county
343pursuant to a product that would be deemed a regulated short-
344term product if the agreement to purchase the short-term right
345was executed in this state. Such tax shall be collected on the
346last day of occupancy within the county unless such
347consideration is applied to the purchase of a timeshare estate.
348The occupancy of an accommodation of a timeshare resort pursuant
349to a timeshare plan, a multisite timeshare plan, or an exchange
350transaction in an exchange program, as defined in s. 721.05, by
351the owner of a timeshare interest or such owner's guest, which
352guest is not paying monetary consideration to the owner or to a
353third party for the benefit of the owner, is not a privilege
354subject to taxation under this section. A membership or
355transaction fee paid by a timeshare owner that does not provide
356the timeshare owner with the right to occupy any specific
357timeshare unit but merely provides the timeshare owner with the
358opportunity to exchange a timeshare interest through an exchange
359program is a service charge and not subject to taxation under
360this section.
361     2.  Consideration paid for the purchase of a timeshare
362license in a timeshare plan, as defined in s. 721.05, is rent
363subject 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
366person operating transient accommodations or the owner of such
367accommodations for the use of any living quarters or sleeping or
368housekeeping accommodations in, from, or a part of, or in
369connection with, any hotel, apartment house, roominghouse,
370mobile home park, recreational vehicle park, condominium,
371timeshare resort, or tourist or trailer camp. The term "person
372operating transient accommodations" means a person conducting
373the daily affairs of the physical facilities furnishing
374transient accommodations who is responsible for providing any of
375the services commonly associated with operating the facilities
376furnishing transient accommodations, including providing
377physical access to such facilities, regardless of whether such
378commonly associated services are provided by unrelated persons.
379The terms "rent," "rental," "rentals," and "rental payments" do
380not include payments received by unrelated persons from the
381lessee, tenant, customer, or licensee for facilitating the
382booking of reservations for or on behalf of the lessees,
383tenants, customers, or licensees at hotels, apartment houses,
384roominghouses, mobile home parks, recreational vehicle parks,
385condominiums, timeshare resorts, or tourist or trailer camps in
386this state. The term "unrelated persons" means persons who are
387not related to the person operating transient accommodations or
388to the owner of such accommodations within the meaning of s.
3891504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
3901986, as amended.
391     (2)  The tax provided for in this section herein shall be
392in addition to the total amount of the rental, shall be charged
393by any the lessor or person operating transient accommodations
394or the owner of such accommodations subject to the tax imposed
395under this chapter receiving the rent in and by such said rental
396arrangement to the lessee or person paying the rental, and shall
397be due and payable at the time of the receipt of such rental
398payment by the lessor or person operating the transient
399accommodations or the owner of such accommodations, as defined
400in this chapter, who receives said rental or payment. The owner,
401lessor, or person operating the transient accommodations or the
402owner of such accommodations receiving the rent shall remit the
403tax to the department the tax on the amount of the rent received
404by the person operating the transient accommodations or the
405owner of such accommodations at the times and in the manner
406hereinafter provided for dealers to remit taxes under this
407chapter. The same duties imposed by this chapter upon dealers in
408tangible personal property respecting the collection and
409remission of the tax; the making of returns; the keeping of
410books, records, and accounts; and the compliance with the rules
411and regulations of the department in the administration of this
412chapter shall apply to and be binding upon all persons who
413manage or operate hotels, apartment houses, roominghouses,
414tourist and trailer camps, and the rental of condominium units,
415and to all persons who collect or receive such rents on behalf
416of such owner or lessor taxable under this chapter. A person
417operating transient accommodations or the owner of such
418accommodations shall separately state the tax from the rental
419charged on the receipt, invoice, or other documentation issued
420with respect to charges for transient accommodations. Persons
421facilitating the booking of reservations who are unrelated to
422the person operating the transient accommodations in which the
423reservation is booked are not required to separately state
424amounts charged on the receipt, invoice, or other documentation,
425except such persons are required to disclose all amounts charged
426or expected to be charged as taxes on the final receipt,
427invoice, or other documentation provided to the customer by the
428person facilitating the booking of the reservation. Any amounts
429specifically collected as a tax are state funds and must be
430remitted as tax.
431     Section 4.  Paragraphs (a) and (b) of subsection (3) of
432section 212.0305, Florida Statutes, are amended to read:
433     212.0305  Convention development taxes; intent;
434administration; authorization; use of proceeds.-
435     (3)  APPLICATION; ADMINISTRATION; PENALTIES.-
436     (a)1.  The convention development tax on transient rentals
437imposed by the governing body of any county authorized to so
438levy shall apply to the amount of any payment made by any person
439to rent, lease, or use for a period of 6 months or less any
440living quarters or accommodations in a hotel, apartment hotel,
441motel, resort motel, apartment, apartment motel, roominghouse,
442tourist or trailer camp, mobile home park, recreational vehicle
443park, condominium, or timeshare resort. When receipt of
444consideration is by way of property other than money, the tax
445shall be levied and imposed on the fair market value of such
446nonmonetary consideration. Any payment made by a person to rent,
447lease, or use any living quarters or accommodations which are
448exempt from the tax imposed under s. 212.03 shall likewise be
449exempt from any tax imposed under this section.
450     2.a.  Tax shall be due on the consideration paid for
451occupancy in the county pursuant to a regulated short-term
452product, as defined in s. 721.05, or occupancy in the county
453pursuant to a product that would be deemed a regulated short-
454term product if the agreement to purchase the short-term right
455was executed in this state. Such tax shall be collected on the
456last day of occupancy within the county unless such
457consideration is applied to the purchase of a timeshare estate.
458The occupancy of an accommodation of a timeshare resort pursuant
459to a timeshare plan, a multisite timeshare plan, or an exchange
460transaction in an exchange program, as defined in s. 721.05, by
461the owner of a timeshare interest or such owner's guest, which
462guest is not paying monetary consideration to the owner or to a
463third party for the benefit of the owner, is not a privilege
464subject to taxation under this section. A membership or
465transaction fee paid by a timeshare owner that does not provide
466the timeshare owner with the right to occupy any specific
467timeshare unit but merely provides the timeshare owner with the
468opportunity to exchange a timeshare interest through an exchange
469program is a service charge and not subject to taxation under
470this section.
471     3.b.  Consideration paid for the purchase of a timeshare
472license in a timeshare plan, as defined in s. 721.05, is rent
473subject 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
476operating transient accommodations or the owner of such
477accommodations for the use of any living quarters or sleeping or
478housekeeping accommodations in, from, or a part of, or in
479connection with, any hotel, apartment house, roominghouse,
480timeshare resort, tourist or trailer camp, mobile home park,
481recreational vehicle park, or condominium. The term "person
482operating transient accommodations" means a person conducting
483the daily affairs of the physical facilities furnishing
484transient accommodations who is responsible for providing any of
485the services commonly associated with operating the facilities
486furnishing transient accommodations, including providing
487physical access to such facilities, regardless of whether such
488commonly associated services are provided by unrelated persons.
489The terms "consideration," "rental," and "rents" do not include
490payments received by unrelated persons from the lessee, tenant,
491or customer for facilitating the booking of reservations for or
492on behalf of the lessees, tenants, or customers at hotels,
493apartment houses, roominghouses, timeshare resorts, tourist or
494trailer camps, mobile home parks, recreational vehicle parks, or
495condominiums in this state. The term "unrelated persons" means
496persons who are not related to the person operating transient
497accommodations or to the owner of such accommodations within the
498meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
499Revenue Code of 1986, as amended.
500     (b)  The tax shall be charged by the person receiving the
501consideration for the lease or rental, and the tax shall be
502collected from the lessee, tenant, or customer at the time of
503payment of the consideration for such lease or rental. A person
504operating transient accommodations or the owner of such
505accommodations shall separately state the tax from the rental
506charged on the receipt, invoice, or other documentation issued
507with respect to charges for transient accommodations. Persons
508facilitating the booking of reservations who are unrelated to
509the person operating the transient accommodations in which the
510reservation is booked are not required to separately state
511amounts charged on the receipt, invoice, or other documentation,
512except such persons are required to disclose all amounts charged
513or expected to be charged as taxes on the final receipt,
514invoice, or other documentation provided to the customer by the
515person facilitating the booking of the reservation. Any amounts
516specifically collected as a tax are county funds and must be
517remitted as tax.
518     Section 5.  Subsection (1) of section 213.30, Florida
519Statutes, is amended to read:
520     213.30  Compensation for information relating to a
521violation of the tax laws.-
522     (1)  The executive director of the department, pursuant to
523rules adopted by the department, is authorized to compensate:
524     (a)  A county government providing information to the
525department leading to:
526     1.  The punishment of, or collection of taxes, penalties,
527or interest from, any person with respect to the tax imposed by
528s. 212.03. The amount of any payment made under this
529subparagraph may not exceed 10 percent of any tax, penalties, or
530interest collected as a result of such information.
531     2.  The identification and registration of a taxpayer who
532is not in compliance with the registration requirements of s.
533212.03. The amount of the payment made to any person who
534provides information to the department which results in the
535registration of a noncompliant taxpayer shall be $100. The
536reward authorized in this subparagraph shall be paid only if the
537noncompliant taxpayer:
538     a.  Is engaged in a bona fide taxable activity.
539     b.  Is found by the department to have an unpaid tax
540liability.
541     (b)  Persons providing information to the department
542leading to:
543     1.(a)  The punishment of, or collection of taxes,
544penalties, or interest from, any person with respect to the
545taxes enumerated in s. 213.05. The amount of any payment made
546under this subparagraph paragraph may not exceed 10 percent of
547any tax, penalties, or interest collected as a result of such
548information.
549     2.(b)  The identification and registration of a taxpayer
550who is not in compliance with the registration requirements of
551any tax statute that is listed in s. 213.05. The amount of the
552payment made to any person who provides information to the
553department which results in the registration of a noncompliant
554taxpayer shall be $100. The reward authorized in this
555subparagraph paragraph shall be paid only if the noncompliant
556taxpayer:
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
560liability.
561     Section 6.  Sections 1 and 3 of chapter 67-930, Laws of
562Florida, as amended, are amended to read:
563     Section 1.  All cities and towns, in counties of the state
564having a population of not less than three hundred thirty
565thousand (330,000) and not more than three hundred forty
566thousand (340,000) and in counties having a population of more
567than nine hundred thousand (900,000), according to the latest
568official decennial census, whose charter specifically provides
569now or whose charter is so amended prior to January 1, 1968, for
570the levy of the exact tax as herein set forth, are hereby given
571the right, power and authority by ordinance or impose, levy and
572collect a tax within their corporate limits, to be known as a
573municipal resort tax, upon the rent of every occupancy of a room
574or rooms in any hotel, motel, apartment house, rooming house,
575tourist or trailer camp, as the same are defined in part I,
576chapter 212, Florida Statutes, and upon the retail sale price of
577all items of food or beverages sold at retail, and of alcoholic
578beverages sold at retail for consumption on the premises, at any
579place of business required by law to be licensed by the state
580hotel and restaurant commission or by the state beverage
581department; provided, however, this tax shall not apply to those
582sales the amount of which is less than fifty cents (50ยข) nor to
583sales of food or beverages delivered to a person's home under a
584contract providing for deliveries on a regular schedule when the
585price of each meal is less than $10 ten dollars. As used in this
586section, the term "rent" means the amount received by a person
587operating transient accommodations or the owner of such
588accommodations for the use of any living quarters or sleeping or
589housekeeping accommodations in, from, or a part of, or in
590connection with, any hotel, apartment hotel, motel, resort
591motel, apartment, roominghouse, timeshare resort, tourist or
592trailer camp, mobile home park, recreational vehicle park, or
593condominium. The term "person operating transient
594accommodations" means a person conducting the daily affairs of
595the physical facilities furnishing transient accommodations who
596is responsible for providing any of the services commonly
597associated with operating the facilities furnishing transient
598accommodations, including providing physical access to such
599facilities, regardless of whether such commonly associated
600services are provided by unrelated persons. The term "rent" does
601not include payments received by unrelated persons from the
602lessee, tenant, or customer for facilitating the booking of
603reservations for or on behalf of the lessees, tenants, or
604customers at hotels, apartment hotels, motels, resort motels,
605apartments, roominghouses, timeshare resorts, tourist or trailer
606camps, mobile home parks, recreational vehicle parks, or
607condominiums in this state. The term "unrelated persons" means
608persons who are not related to the person operating transient
609accommodations or to the owner of such accommodations, within
610the meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
611Revenue Code of 1986, as amended.
612     Section 3.  The tax imposed by this act shall be collected
613from the person paying said rent of said retail sales price and
614shall be paid by such person for the use of the city or town to
615the person operating transient accommodations or to the owner of
616such accommodations collecting and receiving the rent or the
617retail sales price at the time of the payment thereof. It shall
618be the duty of every person operating transient accommodations
619or the owner of such accommodations renting a room or rooms, as
620herein provided, and of every person selling at retail food or
621beverages, or alcoholic beverages for consumption on the
622premises, as herein provided, in acting as the tax collection
623medium or agency of the city or town, to collect from the person
624paying the rent or the retail sales price, for the use of the
625city or town, the tax imposed and levied pursuant to this act,
626and to report and pay over to the city or town all such taxes
627imposed, levied and collected, in accordance with the accounting
628and other provisions of the enacted ordinance. All cities and
629towns collecting a resort tax pursuant to the provisions of this
630act shall have the same duties and privileges as the Department
631of Revenue under part I of chapter 212, Florida Statutes, and
632may use any power granted to the Department of Revenue under
633part I of chapter 212, Florida Statutes, including enforcement
634and collection procedures and penalties imposed by part I of
635chapter 212, Florida Statutes, which shall be binding upon all
636persons and entities that are subject to the provisions of this
637act with regard to the municipal resort tax. A person operating
638transient accommodations or the owner of such accommodations
639shall separately state the tax from the rental charged on the
640receipt, invoice, or other documentation issued with respect to
641charges for transient accommodations. Persons who facilitate the
642booking of reservations who are unrelated persons with respect
643to a person who operates the transient accommodations with
644respect to which the reservation is booked are not required to
645separately state amounts charged on the receipt, invoice, or
646other documentation, except such persons are required to
647disclose all amounts charged or expected to be charged as taxes
648on the final receipt, invoice, or other documentation provided
649to the customer by the person facilitating the booking of the
650reservation. Any amounts specifically collected as a tax are
651city or town funds and shall be remitted as tax.
652     Section 7.  This act is clarifying and remedial in nature
653and does not provide a basis for assessments or refunds of tax
654for periods before July 1, 2011. This act does not affect any
655lawsuit existing on July 1, 2011, relating to the taxes imposed
656by the provisions of law amended by this act.
657     Section 8.  This act shall take effect July 1, 2011.


CODING: Words stricken are deletions; words underlined are additions.