CS/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 construction; amending s. 125.0108, F.S.;
7providing definitions relating to the tourist impact tax;
8providing separate statement of tax requirements;
9providing construction; amending s. 212.03, F.S.;
10providing definitions relating to the transient rentals
11tax; revising requirements for charging, collecting, and
12remitting the tax; providing requirements for separate
13statement of the tax on rental documents; amending s.
14212.0305, F.S.; providing definitions relating to the
15convention development tax; revising requirements for
16charging, collecting, and remitting the tax; providing
17requirements for separate statement of the tax on rental
18documents; amending s. 213.30, F.S.; authorizing the
19Department of Revenue to compensate county governments for
20providing certain information to the department;
21specifying a payment amount; amending ss. 1 and 3, ch. 67-
22930, Laws of Florida, as amended; providing definitions
23relating to a municipal resort tax; providing separate
24statement of tax requirements; providing construction;
25providing an effective date.
26
27Be It Enacted by the Legislature of the State of Florida:
28
29     Section 1.  Paragraphs (a) and (f) of subsection (3) of
30section 125.0104, Florida Statutes, are amended to read:
31     125.0104  Tourist development tax; procedure for levying;
32authorized uses; referendum; enforcement.-
33     (3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-
34     (a)1.  It is declared to be the intent of the Legislature
35that every person who rents, leases, or lets for consideration
36any living quarters or accommodations in any hotel, apartment
37hotel, motel, resort motel, apartment, apartment motel,
38roominghouse, mobile home park, recreational vehicle park,
39condominium, or timeshare resort for a term of 6 months or less
40is exercising a privilege which is subject to taxation under
41this section, unless such person rents, leases, or lets for
42consideration any living quarters or accommodations which are
43exempt according to the provisions of chapter 212.
44     2.a.  Tax is shall be due on the consideration paid for
45occupancy in the county pursuant to a regulated short-term
46product, as defined in s. 721.05, or occupancy in the county
47pursuant to a product that would be deemed a regulated short-
48term product if the agreement to purchase the short-term right
49were executed in this state. Such tax shall be collected on the
50last day of occupancy within the county unless such
51consideration is applied to the purchase of a timeshare estate.
52The occupancy of an accommodation of a timeshare resort pursuant
53to a timeshare plan, a multisite timeshare plan, or an exchange
54transaction in an exchange program, as defined in s. 721.05, by
55the owner of a timeshare interest or such owner's guest, which
56guest is not paying monetary consideration to the owner or to a
57third party for the benefit of the owner, is not a privilege
58subject to taxation under this section. A membership or
59transaction fee paid by a timeshare owner that does not provide
60the timeshare owner with the right to occupy any specific
61timeshare unit but merely provides the timeshare owner with the
62opportunity to exchange a timeshare interest through an exchange
63program is a service charge and not subject to taxation under
64this section.
65     3.b.  Consideration paid for the purchase of a timeshare
66license in a timeshare plan, as defined in s. 721.05, is rent
67subject to taxation under this section.
68     4.  As used in this section, the terms "consideration,"
69"rental," and "rents" mean the amount received by a person
70operating transient accommodations or the owner of such
71accommodations for the use of any living quarters or sleeping or
72housekeeping accommodations in, from, or a part of, or in
73connection with, any hotel, apartment house, roominghouse,
74timeshare resort, tourist or trailer camp, mobile home park,
75recreational vehicle park, or condominium. The term "person
76operating transient accommodations" means a person conducting
77the daily affairs of the physical facilities furnishing
78transient accommodations who is responsible for providing any of
79the services commonly associated with operating the facilities
80furnishing transient accommodations, including providing
81physical access to such facilities, regardless of whether such
82commonly associated services are provided by unrelated persons.
83The terms "consideration," "rental," and "rents" do not include
84payments received by unrelated persons from the lessee, tenant,
85or customer for facilitating the booking of reservations for or
86on behalf of the lessees, tenants, or customers at hotels,
87apartment houses, roominghouses, timeshare resorts, tourist or
88trailer camps, mobile home parks, recreational vehicle parks, or
89condominiums in this state. The term "unrelated persons" means
90persons who are not related to the person operating transient
91accommodations or to the owner of such accommodations within the
92meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
93Revenue Code of 1986, as amended.
94     (f)  The tourist development tax shall be charged by the
95person receiving the consideration for the lease or rental, and
96it shall be collected from the lessee, tenant, or customer, or
97the person facilitating the booking of the reservation at the
98time of payment of the consideration for such lease or rental. A
99person operating transient accommodations or the owner of such
100accommodations shall separately state the tax from the rental
101charged on the receipt, invoice, or other documentation issued
102with respect to charges for transient accommodations. Persons
103who facilitate the booking of reservations who are unrelated
104persons with respect to a person who operates transient
105accommodations with respect to which the reservation is booked
106shall separately state, prior to occupancy of the room, the
107estimated amounts to be charged as taxes by the person operating
108the transient accommodation or the owner of such accommodation
109on the final receipt, invoice, or other documentation provided
110to the customer by the person facilitating the booking of the
111reservation. Any amounts specifically collected as tax are
112county funds and shall be remitted as tax.
113     Section 2.  Section 125.0108, Florida Statutes, is amended
114to read:
115     125.0108  Areas of critical state concern; tourist impact
116tax.-
117     (1)(a)  Subject to the provisions of this section, any
118county creating a land authority pursuant to s. 380.0663(1) is
119authorized to levy by ordinance, in the area or areas within
120said county designated as an area of critical state concern
121pursuant to chapter 380, a tourist impact tax on the taxable
122privileges described in paragraph (2)(a) (b); however, if the
123area or areas of critical state concern are greater than 50
124percent of the land area of the county, the tax may be levied
125throughout the entire county. Such tax shall not be effective
126unless and until land development regulations and a local
127comprehensive plan that meet the requirements of chapter 380
128have become effective and such tax is approved by referendum as
129provided for in subsection (6) (5).
130     (b)  As used in this section, the terms "consideration,"
131"rental," and "rents" mean the amount received by a person
132operating transient accommodations or the owner of such
133accommodations for the use of any living quarters or sleeping or
134housekeeping accommodations in, from, or a part of, or in
135connection with, any hotel, apartment house, roominghouse,
136timeshare resort, tourist or trailer camp, mobile home park,
137recreational vehicle park, or condominium. The term "person
138operating transient accommodations" means a person conducting
139the daily affairs of the physical facilities furnishing
140transient accommodations who is responsible for providing any of
141the services commonly associated with operating the facilities
142furnishing transient accommodations, including providing
143physical access to such facilities, regardless of whether such
144commonly associated services are provided by unrelated persons.
145The terms "consideration," "rental," and "rents" do not include
146payments received by unrelated persons from the lessee, tenant,
147or customer for facilitating the booking of reservations for or
148on behalf of the lessees, tenants, or customers at hotels,
149apartment houses, roominghouses, timeshare resorts, tourist or
150trailer camps, mobile home parks, recreational vehicle parks, or
151condominiums in this state. The term "unrelated persons" means
152persons who are not related to the person operating transient
153accommodations or to the owner of such accommodations within the
154meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
155Revenue Code of 1986, as amended.
156     (2)(a)(b)1.  It is declared to be the intent of the
157Legislature that every person who rents, leases, or lets for
158consideration any living quarters or accommodations in any
159hotel, apartment hotel, motel, resort motel, apartment,
160apartment motel, roominghouse, mobile home park, recreational
161vehicle park, condominium, or timeshare resort for a term of 6
162months or less, unless such establishment is exempt from the tax
163imposed by s. 212.03, is exercising a taxable privilege on the
164proceeds therefrom under this section.
165     (b)1.2.a.  Tax shall be due on the consideration paid for
166occupancy in the county pursuant to a regulated short-term
167product, as defined in s. 721.05, or occupancy in the county
168pursuant to a product that would be deemed a regulated short-
169term product if the agreement to purchase the short-term right
170were executed in this state. Such tax shall be collected on the
171last day of occupancy within the county unless such
172consideration is applied to the purchase of a timeshare estate.
173The occupancy of an accommodation of a timeshare resort pursuant
174to a timeshare plan, a multisite timeshare plan, or an exchange
175transaction in an exchange program, as defined in s. 721.05, by
176the owner of a timeshare interest or such owner's guest, which
177guest is not paying monetary consideration to the owner or to a
178third party for the benefit of the owner, is not a privilege
179subject to taxation under this section. A membership or
180transaction fee paid by a timeshare owner that does not provide
181the timeshare owner with the right to occupy any specific
182timeshare unit but merely provides the timeshare owner with the
183opportunity to exchange a timeshare interest through an exchange
184program is a service charge and not subject to taxation under
185this section.
186     2.b.  Consideration paid for the purchase of a timeshare
187license in a timeshare plan, as defined in s. 721.05, is rent
188subject to taxation under this section.
189     (c)  The governing board of the county may, by passage of a
190resolution by four-fifths vote, repeal such tax.
191     (d)  The tourist impact tax shall be levied at the rate of
1921 percent of each dollar and major fraction thereof of the total
193consideration charged for such taxable privilege. When receipt
194of consideration is by way of property other than money, the tax
195shall be levied and imposed on the fair market value of such
196nonmonetary consideration.
197     (e)  The tourist impact tax shall be in addition to any
198other tax imposed pursuant to chapter 212 and in addition to all
199other taxes and fees and the consideration for the taxable
200privilege.
201     (f)  The tourist impact tax shall be charged by the person
202receiving the consideration for the taxable privilege, and it
203shall be collected from the lessee, tenant, or customer, or the
204person facilitating the booking of the reservation at the time
205of payment of the consideration for such taxable privilege. A
206person 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
213shall separately state, prior to occupancy of the room, the
214estimated amounts to be charged as taxes by the person operating
215the transient accommodation or the owner of such accommodation
216on the final receipt, invoice, or other documentation provided
217to the customer by the person facilitating the booking of the
218reservation. Any amounts specifically collected as tax are
219county funds and shall be remitted as tax.
220     (g)  A county that has levied the tourist impact tax
221authorized by this section in an area or areas designated as an
222area of critical state concern for at least 20 consecutive years
223prior to removal of the designation may continue to levy the
224tourist impact tax in accordance with this section for 20 years
225following removal of the designation. After expiration of the
22620-year period, a county may continue to levy the tourist impact
227tax authorized by this section if the county adopts an ordinance
228reauthorizing levy of the tax and the continued levy of the tax
229is approved by referendum as provided for in subsection (6) (5).
230     (3)(2)(a)  The person receiving the consideration for such
231taxable privilege and the person doing business within such area
232or areas of critical state concern or within the entire county,
233as applicable, shall receive, account for, and remit the tourist
234impact tax to the Department of Revenue at the time and in the
235manner provided for persons who collect and remit taxes under
236chapter 212. The same duties and privileges imposed by chapter
237212 upon dealers in tangible property, respecting the collection
238and remission of tax; the making of returns; the keeping of
239books, records, and accounts; and compliance with the rules of
240the Department of Revenue in the administration of that chapter
241shall apply to and be binding upon all persons who are subject
242to the provisions of this section. However, the Department of
243Revenue may authorize a quarterly return and payment when the
244tax remitted by the dealer for the preceding quarter did not
245exceed $25.
246     (b)  The Department of Revenue shall keep records showing
247the amount of taxes collected, which records shall also include
248records disclosing the amount of taxes collected for and from
249each county in which the tax imposed and authorized by this
250section is applicable. These records shall be open for
251inspection during the regular office hours of the Department of
252Revenue, subject to the provisions of s. 213.053.
253     (c)  Collections received by the Department of Revenue from
254the tax, less costs of administration of this section, shall be
255paid and returned monthly to the county and the land authority
256in accordance with the provisions of subsection (4) (3).
257     (d)  The Department of Revenue is authorized to employ
258persons and incur other expenses for which funds are
259appropriated by the Legislature.
260     (e)  The Department of Revenue is empowered to promulgate
261such rules and prescribe and publish such forms as may be
262necessary to effectuate the purposes of this section. The
263department is authorized to establish audit procedures and to
264assess for delinquent taxes.
265     (f)  The estimated tax provisions contained in s. 212.11 do
266not apply to the administration of any tax levied under this
267section.
268     (4)(3)  All tax revenues received pursuant to this section,
269less administrative costs, shall be distributed as follows:
270     (a)  Fifty percent shall be transferred to the land
271authority to be used to purchase property in the area of
272critical state concern for which the revenue is generated. An
273amount not to exceed 5 percent may be used for administration
274and other costs incident to such purchases.
275     (b)  Fifty percent shall be distributed to the governing
276body of the county where the revenue was generated. Such
277proceeds shall be used to offset the loss of ad valorem taxes
278due to acquisitions provided for by this act.
279     (5)(4)(a)  Any person who is taxable hereunder who fails or
280refuses to charge and collect from the person paying for the
281taxable privilege the taxes herein provided, either by himself
282or herself or through agents or employees, is, in addition to
283being personally liable for the payment of the tax, guilty of a
284misdemeanor of the second degree, punishable as provided in s.
285775.082 or s. 775.083.
286     (b)  No person shall advertise or hold out to the public in
287any manner, directly or indirectly, that he or she will absorb
288all or any part of the tax; that he or she will relieve the
289person paying for the taxable privilege of the payment of all or
290any part of the tax; or that the tax will not be added to the
291consideration for the taxable privilege or that, when added, the
292tax or any part thereof will be refunded or refused, either
293directly or indirectly, by any method whatsoever. Any person who
294willfully violates any provision of this paragraph is guilty of
295a misdemeanor of the second degree, punishable as provided in s.
296775.082 or s. 775.083.
297     (c)  The tax authorized to be levied by this section shall
298constitute a lien on the property of the business, lessee,
299customer, or tenant in the same manner as, and shall be
300collectible as are, liens authorized and imposed in ss. 713.67,
301713.68, and 713.69.
302     (6)(5)  The tourist impact tax authorized by this section
303shall take effect only upon express approval by a majority vote
304of those qualified electors in the area or areas of critical
305state concern in the county seeking to levy such tax, voting in
306a referendum to be held by the governing board of such county in
307conjunction with a general or special election, in accordance
308with the provisions of law relating to elections currently in
309force. However, if the area or areas of critical state concern
310are greater than 50 percent of the land area of the county and
311the tax is to be imposed throughout the entire county, the tax
312shall take effect only upon express approval of a majority of
313the qualified electors of the county voting in such a
314referendum.
315     (7)(6)  The effective date of the levy and imposition of
316the tourist impact tax authorized under this section shall be
317the first day of the second month following approval of the
318ordinance by referendum or the first day of any subsequent month
319as may be specified in the ordinance. A certified copy of the
320ordinance shall include the time period and the effective date
321of the tax levy and shall be furnished by the county to the
322Department of Revenue within 10 days after passing an ordinance
323levying such tax and again within 10 days after approval by
324referendum of such tax. If applicable, the county levying the
325tax shall provide the Department of Revenue with a list of the
326businesses in the area of critical state concern where the
327tourist impact tax is levied by zip code or other means of
328identification. Notwithstanding the provisions of s. 213.053,
329the Department of Revenue shall assist the county in compiling
330such list of businesses. The tourist impact tax, if not repealed
331sooner pursuant to paragraph (1)(c), shall be repealed 10 years
332after the date the area of critical state concern designation is
333removed.
334     Section 3.  Paragraph (b) of subsection (1) and subsection
335(2) of section 212.03, Florida Statutes, are amended to read:
336     212.03  Transient rentals tax; rate, procedure,
337enforcement, exemptions.-
338     (1)
339     (b)1.  Tax shall be due on the consideration paid for
340occupancy in the county pursuant to a regulated short-term
341product, as defined in s. 721.05, or occupancy in the county
342pursuant to a product that would be deemed a regulated short-
343term product if the agreement to purchase the short-term right
344was executed in this state. Such tax shall be collected on the
345last day of occupancy within the county unless such
346consideration is applied to the purchase of a timeshare estate.
347The occupancy of an accommodation of a timeshare resort pursuant
348to a timeshare plan, a multisite timeshare plan, or an exchange
349transaction in an exchange program, as defined in s. 721.05, by
350the owner of a timeshare interest or such owner's guest, which
351guest is not paying monetary consideration to the owner or to a
352third party for the benefit of the owner, is not a privilege
353subject to taxation under this section. A membership or
354transaction fee paid by a timeshare owner that does not provide
355the timeshare owner with the right to occupy any specific
356timeshare unit but merely provides the timeshare owner with the
357opportunity to exchange a timeshare interest through an exchange
358program is a service charge and not subject to taxation under
359this section.
360     2.  Consideration paid for the purchase of a timeshare
361license in a timeshare plan, as defined in s. 721.05, is rent
362subject to taxation under this section.
363     3.  As used in this section, the terms "rent," "rental,"
364"rentals," and "rental payments" mean the amount received by a
365person operating transient accommodations or the owner of such
366accommodations for the use of any living quarters or sleeping or
367housekeeping accommodations in, from, or a part of, or in
368connection with, any hotel, apartment house, roominghouse,
369mobile home park, recreational vehicle park, condominium,
370timeshare resort, or tourist or trailer camp. The term "person
371operating transient accommodations" means a person conducting
372the daily affairs of the physical facilities furnishing
373transient accommodations who is responsible for providing any of
374the services commonly associated with operating the facilities
375furnishing transient accommodations, including providing
376physical access to such facilities, regardless of whether such
377commonly associated services are provided by unrelated persons.
378The terms "rent," "rental," "rentals," and "rental payments" do
379not include payments received by unrelated persons from the
380lessee, tenant, customer, or licensee for facilitating the
381booking of reservations for or on behalf of the lessees,
382tenants, customers, or licensees at hotels, apartment houses,
383roominghouses, mobile home parks, recreational vehicle parks,
384condominiums, timeshare resorts, or tourist or trailer camps in
385this state. The term "unrelated persons" means persons who are
386not related to the person operating transient accommodations or
387to the owner of such accommodations within the meaning of s.
3881504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
3891986, as amended.
390     (2)  The tax provided for in this section herein shall be
391in addition to the total amount of the rental, shall be charged
392by any the lessor or person operating transient accommodations
393or the owner of such accommodations subject to the tax imposed
394under this chapter receiving the rent in and by such said rental
395arrangement to the lessee or person paying the rental, and shall
396be due and payable at the time of the receipt of such rental
397payment by the lessor or person operating the transient
398accommodations or the owner of such accommodations, as defined
399in this chapter, who receives said rental or payment. The owner,
400lessor, or person operating the transient accommodations or the
401owner of such accommodations receiving the rent shall remit the
402tax to the department the tax on the amount of the rent received
403by the person operating the transient accommodations or the
404owner of such accommodations at the times and in the manner
405hereinafter provided for dealers to remit taxes under this
406chapter. The same duties imposed by this chapter upon dealers in
407tangible personal property respecting the collection and
408remission of the tax; the making of returns; the keeping of
409books, records, and accounts; and the compliance with the rules
410and regulations of the department in the administration of this
411chapter shall apply to and be binding upon all persons who
412manage or operate hotels, apartment houses, roominghouses,
413tourist and trailer camps, and the rental of condominium units,
414and to all persons who collect or receive such rents on behalf
415of such owner or lessor taxable under this chapter. A person
416operating transient accommodations or the owner of such
417accommodations shall separately state the tax from the rental
418charged on the receipt, invoice, or other documentation issued
419with respect to charges for transient accommodations. Persons
420facilitating the booking of reservations who are unrelated to
421the person operating the transient accommodations in which the
422reservation is booked shall separately state, prior to occupancy
423of the room, the estimated amounts to be charged as taxes by the
424person operating the transient accommodation or the owner of
425such accommodation on the final receipt, invoice, or other
426documentation provided to the customer by the person
427facilitating the booking of the reservation. Any amounts
428specifically collected as a tax are state funds and must be
429remitted as tax.
430     Section 4.  Paragraphs (a) and (b) of subsection (3) of
431section 212.0305, Florida Statutes, are amended to read:
432     212.0305  Convention development taxes; intent;
433administration; authorization; use of proceeds.-
434     (3)  APPLICATION; ADMINISTRATION; PENALTIES.-
435     (a)1.  The convention development tax on transient rentals
436imposed by the governing body of any county authorized to so
437levy shall apply to the amount of any payment made by any person
438to rent, lease, or use for a period of 6 months or less any
439living quarters or accommodations in a hotel, apartment hotel,
440motel, resort motel, apartment, apartment motel, roominghouse,
441tourist or trailer camp, mobile home park, recreational vehicle
442park, condominium, or timeshare resort. When receipt of
443consideration is by way of property other than money, the tax
444shall be levied and imposed on the fair market value of such
445nonmonetary consideration. Any payment made by a person to rent,
446lease, or use any living quarters or accommodations which are
447exempt from the tax imposed under s. 212.03 shall likewise be
448exempt from any tax imposed under this section.
449     2.a.  Tax shall be due on the consideration paid for
450occupancy in the county pursuant to a regulated short-term
451product, as defined in s. 721.05, or occupancy in the county
452pursuant to a product that would be deemed a regulated short-
453term product if the agreement to purchase the short-term right
454was executed in this state. Such tax shall be collected on the
455last day of occupancy within the county unless such
456consideration is applied to the purchase of a timeshare estate.
457The occupancy of an accommodation of a timeshare resort pursuant
458to a timeshare plan, a multisite timeshare plan, or an exchange
459transaction in an exchange program, as defined in s. 721.05, by
460the owner of a timeshare interest or such owner's guest, which
461guest is not paying monetary consideration to the owner or to a
462third party for the benefit of the owner, is not a privilege
463subject to taxation under this section. A membership or
464transaction fee paid by a timeshare owner that does not provide
465the timeshare owner with the right to occupy any specific
466timeshare unit but merely provides the timeshare owner with the
467opportunity to exchange a timeshare interest through an exchange
468program is a service charge and not subject to taxation under
469this section.
470     3.b.  Consideration paid for the purchase of a timeshare
471license in a timeshare plan, as defined in s. 721.05, is rent
472subject to taxation under this section.
473     4.  As used in this section, the terms "consideration,"
474"rental," and "rents" mean the amount received by a person
475operating transient accommodations or the owner of such
476accommodations for the use of any living quarters or sleeping or
477housekeeping accommodations in, from, or a part of, or in
478connection with, any hotel, apartment house, roominghouse,
479timeshare resort, tourist or trailer camp, mobile home park,
480recreational vehicle park, or condominium. The term "person
481operating transient accommodations" means a person conducting
482the daily affairs of the physical facilities furnishing
483transient accommodations who is responsible for providing any of
484the services commonly associated with operating the facilities
485furnishing transient accommodations, including providing
486physical access to such facilities, regardless of whether such
487commonly associated services are provided by unrelated persons.
488The terms "consideration," "rental," and "rents" do not include
489payments received by unrelated persons from the lessee, tenant,
490or customer for facilitating the booking of reservations for or
491on behalf of the lessees, tenants, or customers at hotels,
492apartment houses, roominghouses, timeshare resorts, tourist or
493trailer camps, mobile home parks, recreational vehicle parks, or
494condominiums in this state. The term "unrelated persons" means
495persons who are not related to the person operating transient
496accommodations or to the owner of such accommodations within the
497meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
498Revenue Code of 1986, as amended.
499     (b)  The tax shall be charged by the person receiving the
500consideration for the lease or rental, and the tax shall be
501collected from the lessee, tenant, or customer, or the person
502facilitating the booking of the reservation 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 shall separately state, prior to occupancy
511of the room, the estimated amounts to be charged as taxes by the
512person operating the transient accommodation or the owner of
513such accommodation on the final receipt, invoice, or other
514documentation provided to the customer by the person
515facilitating 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 shall separately
645state, prior to occupancy of the room, the estimated amounts to
646be charged as taxes by the person operating the transient
647accommodation or the owner of such accommodation on the final
648receipt, invoice, or other documentation provided to the
649customer 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.