CS/HB 1241

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 and intent; providing an effective
27date.
28
29Be It Enacted by the Legislature of the State of Florida:
30
31     Section 1.  Paragraphs (a) and (f) of subsection (3) of
32section 125.0104, Florida Statutes, are amended to read:
33     125.0104  Tourist development tax; procedure for levying;
34authorized uses; referendum; enforcement.-
35     (3)  TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-
36     (a)1.  It is declared to be the intent of the Legislature
37that every person who rents, leases, or lets for consideration
38any living quarters or accommodations in any hotel, apartment
39hotel, motel, resort motel, apartment, apartment motel,
40roominghouse, mobile home park, recreational vehicle park,
41condominium, or timeshare resort for a term of 6 months or less
42is exercising a privilege which is subject to taxation under
43this section, unless such person rents, leases, or lets for
44consideration any living quarters or accommodations which are
45exempt according to the provisions of chapter 212.
46     2.a.  Tax is shall be due on the consideration paid for
47occupancy in the county pursuant to a regulated short-term
48product, as defined in s. 721.05, or occupancy in the county
49pursuant to a product that would be deemed a regulated short-
50term product if the agreement to purchase the short-term right
51were executed in this state. Such tax shall be collected on the
52last day of occupancy within the county unless such
53consideration is applied to the purchase of a timeshare estate.
54The occupancy of an accommodation of a timeshare resort pursuant
55to a timeshare plan, a multisite timeshare plan, or an exchange
56transaction in an exchange program, as defined in s. 721.05, by
57the owner of a timeshare interest or such owner's guest, which
58guest is not paying monetary consideration to the owner or to a
59third party for the benefit of the owner, is not a privilege
60subject to taxation under this section. A membership or
61transaction fee paid by a timeshare owner that does not provide
62the timeshare owner with the right to occupy any specific
63timeshare unit but merely provides the timeshare owner with the
64opportunity to exchange a timeshare interest through an exchange
65program is a service charge and not subject to taxation under
66this section.
67     3.b.  Consideration paid for the purchase of a timeshare
68license in a timeshare plan, as defined in s. 721.05, is rent
69subject to taxation under this section.
70     4.  As used in this section, the terms "consideration,"
71"rental," and "rents" mean the amount received by a person
72operating transient accommodations for the use of any living
73quarters or sleeping or housekeeping accommodations in, from, or
74a part of, or in connection with, any hotel, apartment house,
75roominghouse, timeshare resort, tourist or trailer camp, mobile
76home park, recreational vehicle park, or condominium. The term
77"person operating transient accommodations" means the person
78conducting the daily affairs of the physical facilities
79furnishing transient accommodations who is responsible for
80providing the services commonly associated with operating the
81facilities furnishing transient accommodations regardless of
82whether such commonly associated services are provided by
83unrelated persons. The terms "consideration," "rental," and
84"rents" do not include payments received by unrelated persons
85for facilitating the booking of reservations for or on behalf of
86the lessees or licensees at hotels, apartment houses,
87roominghouses, timeshare resorts, tourist or trailer camps,
88mobile home parks, recreational vehicle parks, or condominiums
89in this state. The term "unrelated persons" means persons who
90are not related to the person operating transient accommodations
91within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
92Internal Revenue Code of 1986, as amended.
93     (f)  The tourist development tax shall be charged by the
94person receiving the consideration for the lease or rental, and
95it shall be collected from the lessee, tenant, or customer at
96the time of payment of the consideration for such lease or
97rental. A person who operates transient accommodations shall
98separately state the tax from the consideration charged on the
99receipt, invoice, or other documentation issued with respect to
100charges for transient accommodations. Persons who facilitate the
101booking of reservations who are unrelated persons with respect
102to a person who operates transient accommodations with respect
103to which the reservation is booked are not required to
104separately state amounts charged on the receipt, invoice, or
105other documentation. Any amounts specifically collected as tax
106are county funds and shall be remitted as tax.
107     Section 2.  Section 125.0108, Florida Statutes, is amended
108to read:
109     125.0108  Areas of critical state concern; tourist impact
110tax.-
111     (1)(a)  Subject to the provisions of this section, any
112county creating a land authority pursuant to s. 380.0663(1) is
113authorized to levy by ordinance, in the area or areas within
114said county designated as an area of critical state concern
115pursuant to chapter 380, a tourist impact tax on the taxable
116privileges described in paragraph (2)(a) (b); however, if the
117area or areas of critical state concern are greater than 50
118percent of the land area of the county, the tax may be levied
119throughout the entire county. Such tax shall not be effective
120unless and until land development regulations and a local
121comprehensive plan that meet the requirements of chapter 380
122have become effective and such tax is approved by referendum as
123provided for in subsection (6) (5).
124     (b)  As used in this section, the terms "consideration,"
125"rental," and "rents" mean the amount received by a person
126operating transient accommodations for the use of any living
127quarters or sleeping or housekeeping accommodations in, from, or
128a part of, or in connection with, any hotel, apartment house,
129roominghouse, timeshare resort, tourist or trailer camp, mobile
130home park, recreational vehicle park, or condominium. The term
131"person operating transient accommodations" means the person
132conducting the daily affairs of the physical facilities
133furnishing transient accommodations who is responsible for
134providing the services commonly associated with operating the
135facilities furnishing transient accommodations regardless of
136whether such commonly associated services are provided by
137unrelated persons. The terms "consideration," "rental," and
138"rents" do not include payments received by unrelated persons
139for facilitating the booking of reservations for or on behalf of
140the lessees or licensees at hotels, apartment houses,
141roominghouses, timeshare resorts, tourist or trailer camps,
142mobile home parks, recreational vehicle parks, or condominiums
143in this state. The term "unrelated persons" means persons who
144are not related to the person operating transient accommodations
145within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
146Internal Revenue Code of 1986, as amended.
147     (2)(a)(b)1.  It is declared to be the intent of the
148Legislature that every person who rents, leases, or lets for
149consideration any living quarters or accommodations in any
150hotel, apartment hotel, motel, resort motel, apartment,
151apartment motel, roominghouse, mobile home park, recreational
152vehicle park, condominium, or timeshare resort for a term of 6
153months or less, unless such establishment is exempt from the tax
154imposed by s. 212.03, is exercising a taxable privilege on the
155proceeds therefrom under this section.
156     (b)1.2.a.  Tax shall be due on the consideration paid for
157occupancy in the county pursuant to a regulated short-term
158product, as defined in s. 721.05, or occupancy in the county
159pursuant to a product that would be deemed a regulated short-
160term product if the agreement to purchase the short-term right
161were executed in this state. Such tax shall be collected on the
162last day of occupancy within the county unless such
163consideration is applied to the purchase of a timeshare estate.
164The occupancy of an accommodation of a timeshare resort pursuant
165to a timeshare plan, a multisite timeshare plan, or an exchange
166transaction in an exchange program, as defined in s. 721.05, by
167the owner of a timeshare interest or such owner's guest, which
168guest is not paying monetary consideration to the owner or to a
169third party for the benefit of the owner, is not a privilege
170subject to taxation under this section. A membership or
171transaction fee paid by a timeshare owner that does not provide
172the timeshare owner with the right to occupy any specific
173timeshare unit but merely provides the timeshare owner with the
174opportunity to exchange a timeshare interest through an exchange
175program is a service charge and not subject to taxation under
176this section.
177     2.b.  Consideration paid for the purchase of a timeshare
178license in a timeshare plan, as defined in s. 721.05, is rent
179subject to taxation under this section.
180     (c)  The governing board of the county may, by passage of a
181resolution by four-fifths vote, repeal such tax.
182     (d)  The tourist impact tax shall be levied at the rate of
1831 percent of each dollar and major fraction thereof of the total
184consideration charged for such taxable privilege. When receipt
185of consideration is by way of property other than money, the tax
186shall be levied and imposed on the fair market value of such
187nonmonetary consideration.
188     (e)  The tourist impact tax shall be in addition to any
189other tax imposed pursuant to chapter 212 and in addition to all
190other taxes and fees and the consideration for the taxable
191privilege.
192     (f)  The tourist impact tax shall be charged by the person
193receiving the consideration for the taxable privilege, and it
194shall be collected from the lessee, tenant, or customer at the
195time of payment of the consideration for such taxable privilege.
196A person who operates transient accommodations shall separately
197state the tax from the rental charged on the receipt, invoice,
198or other documentation issued with respect to charges for
199transient accommodations. Persons who facilitate the booking of
200reservations who are unrelated person with respect to a person
201who operates transient accommodations with respect to which the
202reservation is booked are not required to separately state
203amounts charged on the receipt, invoice, or other documentation.
204Any amounts specifically collected as tax are county funds and
205shall be remitted as tax.
206     (g)  A county that has levied the tourist impact tax
207authorized by this section in an area or areas designated as an
208area of critical state concern for at least 20 consecutive years
209prior to removal of the designation may continue to levy the
210tourist impact tax in accordance with this section for 20 years
211following removal of the designation. After expiration of the
21220-year period, a county may continue to levy the tourist impact
213tax authorized by this section if the county adopts an ordinance
214reauthorizing levy of the tax and the continued levy of the tax
215is approved by referendum as provided for in subsection (6) (5).
216     (3)(2)(a)  The person receiving the consideration for such
217taxable privilege and the person doing business within such area
218or areas of critical state concern or within the entire county,
219as applicable, shall receive, account for, and remit the tourist
220impact tax to the Department of Revenue at the time and in the
221manner provided for persons who collect and remit taxes under
222chapter 212. The same duties and privileges imposed by chapter
223212 upon dealers in tangible property, respecting the collection
224and remission of tax; the making of returns; the keeping of
225books, records, and accounts; and compliance with the rules of
226the Department of Revenue in the administration of that chapter
227shall apply to and be binding upon all persons who are subject
228to the provisions of this section. However, the Department of
229Revenue may authorize a quarterly return and payment when the
230tax remitted by the dealer for the preceding quarter did not
231exceed $25.
232     (b)  The Department of Revenue shall keep records showing
233the amount of taxes collected, which records shall also include
234records disclosing the amount of taxes collected for and from
235each county in which the tax imposed and authorized by this
236section is applicable. These records shall be open for
237inspection during the regular office hours of the Department of
238Revenue, subject to the provisions of s. 213.053.
239     (c)  Collections received by the Department of Revenue from
240the tax, less costs of administration of this section, shall be
241paid and returned monthly to the county and the land authority
242in accordance with the provisions of subsection (4) (3).
243     (d)  The Department of Revenue is authorized to employ
244persons and incur other expenses for which funds are
245appropriated by the Legislature.
246     (e)  The Department of Revenue is empowered to promulgate
247such rules and prescribe and publish such forms as may be
248necessary to effectuate the purposes of this section. The
249department is authorized to establish audit procedures and to
250assess for delinquent taxes.
251     (f)  The estimated tax provisions contained in s. 212.11 do
252not apply to the administration of any tax levied under this
253section.
254     (4)(3)  All tax revenues received pursuant to this section,
255less administrative costs, shall be distributed as follows:
256     (a)  Fifty percent shall be transferred to the land
257authority to be used to purchase property in the area of
258critical state concern for which the revenue is generated. An
259amount not to exceed 5 percent may be used for administration
260and other costs incident to such purchases.
261     (b)  Fifty percent shall be distributed to the governing
262body of the county where the revenue was generated. Such
263proceeds shall be used to offset the loss of ad valorem taxes
264due to acquisitions provided for by this act.
265     (5)(4)(a)  Any person who is taxable hereunder who fails or
266refuses to charge and collect from the person paying for the
267taxable privilege the taxes herein provided, either by himself
268or herself or through agents or employees, is, in addition to
269being personally liable for the payment of the tax, guilty of a
270misdemeanor of the second degree, punishable as provided in s.
271775.082 or s. 775.083.
272     (b)  No person shall advertise or hold out to the public in
273any manner, directly or indirectly, that he or she will absorb
274all or any part of the tax; that he or she will relieve the
275person paying for the taxable privilege of the payment of all or
276any part of the tax; or that the tax will not be added to the
277consideration for the taxable privilege or that, when added, the
278tax or any part thereof will be refunded or refused, either
279directly or indirectly, by any method whatsoever. Any person who
280willfully violates any provision of this paragraph is guilty of
281a misdemeanor of the second degree, punishable as provided in s.
282775.082 or s. 775.083.
283     (c)  The tax authorized to be levied by this section shall
284constitute a lien on the property of the business, lessee,
285customer, or tenant in the same manner as, and shall be
286collectible as are, liens authorized and imposed in ss. 713.67,
287713.68, and 713.69.
288     (6)(5)  The tourist impact tax authorized by this section
289shall take effect only upon express approval by a majority vote
290of those qualified electors in the area or areas of critical
291state concern in the county seeking to levy such tax, voting in
292a referendum to be held by the governing board of such county in
293conjunction with a general or special election, in accordance
294with the provisions of law relating to elections currently in
295force. However, if the area or areas of critical state concern
296are greater than 50 percent of the land area of the county and
297the tax is to be imposed throughout the entire county, the tax
298shall take effect only upon express approval of a majority of
299the qualified electors of the county voting in such a
300referendum.
301     (7)(6)  The effective date of the levy and imposition of
302the tourist impact tax authorized under this section shall be
303the first day of the second month following approval of the
304ordinance by referendum or the first day of any subsequent month
305as may be specified in the ordinance. A certified copy of the
306ordinance shall include the time period and the effective date
307of the tax levy and shall be furnished by the county to the
308Department of Revenue within 10 days after passing an ordinance
309levying such tax and again within 10 days after approval by
310referendum of such tax. If applicable, the county levying the
311tax shall provide the Department of Revenue with a list of the
312businesses in the area of critical state concern where the
313tourist impact tax is levied by zip code or other means of
314identification. Notwithstanding the provisions of s. 213.053,
315the Department of Revenue shall assist the county in compiling
316such list of businesses. The tourist impact tax, if not repealed
317sooner pursuant to paragraph (1)(c), shall be repealed 10 years
318after the date the area of critical state concern designation is
319removed.
320     Section 3.  Paragraph (b) of subsection (1) and subsection
321(2) of section 212.03, Florida Statutes, are amended to read:
322     212.03  Transient rentals tax; rate, procedure,
323enforcement, exemptions.-
324     (1)
325     (b)1.  Tax shall be due on the consideration paid for
326occupancy in the county pursuant to a regulated short-term
327product, as defined in s. 721.05, or occupancy in the county
328pursuant to a product that would be deemed a regulated short-
329term product if the agreement to purchase the short-term right
330was executed in this state. Such tax shall be collected on the
331last day of occupancy within the county unless such
332consideration is applied to the purchase of a timeshare estate.
333The occupancy of an accommodation of a timeshare resort pursuant
334to a timeshare plan, a multisite timeshare plan, or an exchange
335transaction in an exchange program, as defined in s. 721.05, by
336the owner of a timeshare interest or such owner's guest, which
337guest is not paying monetary consideration to the owner or to a
338third party for the benefit of the owner, is not a privilege
339subject to taxation under this section. A membership or
340transaction fee paid by a timeshare owner that does not provide
341the timeshare owner with the right to occupy any specific
342timeshare unit but merely provides the timeshare owner with the
343opportunity to exchange a timeshare interest through an exchange
344program is a service charge and not subject to taxation under
345this section.
346     2.  Consideration paid for the purchase of a timeshare
347license in a timeshare plan, as defined in s. 721.05, is rent
348subject to taxation under this section.
349     3.  As used in this section, the terms "rent," "rental,"
350"rentals," and "rental payments" mean the amount received by a
351person operating transient accommodations for the use of any
352living quarters or sleeping or housekeeping accommodations in,
353from, or a part of, or in connection with, any hotel, apartment
354house, roominghouse, mobile home park, recreational vehicle
355park, condominium, timeshare resort, or tourist or trailer camp.
356The term "person operating transient accommodations" means the
357person conducting the daily affairs of the physical facilities
358furnishing transient accommodations who is responsible for
359providing the services commonly associated with operating the
360facilities furnishing transient accommodations regardless of
361whether such commonly associated services are provided by
362unrelated persons. The terms "rent," "rental," "rentals," and
363"rental payments" do not include payments received by unrelated
364persons for facilitating the booking of reservations for or on
365behalf of the lessees or licensees at hotels, apartment houses,
366roominghouses, mobile home parks, recreational vehicle parks,
367condominiums, timeshare resorts, or tourist or trailer camps in
368this state. The term "unrelated persons" means persons who are
369not related to the person operating transient accommodations
370within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
371Internal Revenue Code of 1986, as amended.
372     (2)  The tax provided for in this section herein shall be
373in addition to the total amount of the rental, shall be charged
374by any the lessor or person operating transient accommodations
375subject to the tax imposed under this chapter receiving the rent
376in and by such said rental arrangement to the lessee or person
377paying the rental, and shall be due and payable at the time of
378the receipt of such rental payment by the lessor or person
379operating the transient accommodations, as defined in this
380chapter, who receives said rental or payment. The owner, lessor,
381or person operating the transient accommodations receiving the
382rent shall remit the tax to the department the tax on the amount
383of the rent received by the person operating the transient
384accommodations at the times and in the manner hereinafter
385provided for dealers to remit taxes under this chapter. The same
386duties imposed by this chapter upon dealers in tangible personal
387property respecting the collection and remission of the tax; the
388making of returns; the keeping of books, records, and accounts;
389and the compliance with the rules and regulations of the
390department in the administration of this chapter shall apply to
391and be binding upon all persons who manage or operate hotels,
392apartment houses, roominghouses, tourist and trailer camps, and
393the rental of condominium units, and to all persons who collect
394or receive such rents on behalf of such owner or lessor taxable
395under this chapter. The person operating transient
396accommodations shall separately state the tax from the rental
397charged on the receipt, invoice, or other documentation issued
398with respect to charges for transient accommodations. Persons
399facilitating the booking of reservations who are unrelated to
400the person operating the transient accommodations in which the
401reservation is booked are not required to separately state
402amounts charged on the receipt, invoice, or other documentation
403issued by the person facilitating the booking of the
404reservation. Any amounts specifically collected as a tax are
405state funds and must be remitted as tax.
406     Section 4.  Paragraphs (a) and (b) of subsection (3) of
407section 212.0305, Florida Statutes, are amended to read:
408     212.0305  Convention development taxes; intent;
409administration; authorization; use of proceeds.-
410     (3)  APPLICATION; ADMINISTRATION; PENALTIES.-
411     (a)1.  The convention development tax on transient rentals
412imposed by the governing body of any county authorized to so
413levy shall apply to the amount of any payment made by any person
414to rent, lease, or use for a period of 6 months or less any
415living quarters or accommodations in a hotel, apartment hotel,
416motel, resort motel, apartment, apartment motel, roominghouse,
417tourist or trailer camp, mobile home park, recreational vehicle
418park, condominium, or timeshare resort. When receipt of
419consideration is by way of property other than money, the tax
420shall be levied and imposed on the fair market value of such
421nonmonetary consideration. Any payment made by a person to rent,
422lease, or use any living quarters or accommodations which are
423exempt from the tax imposed under s. 212.03 shall likewise be
424exempt from any tax imposed under this section.
425     2.a.  Tax shall be due on the consideration paid for
426occupancy in the county pursuant to a regulated short-term
427product, as defined in s. 721.05, or occupancy in the county
428pursuant to a product that would be deemed a regulated short-
429term product if the agreement to purchase the short-term right
430was executed in this state. Such tax shall be collected on the
431last day of occupancy within the county unless such
432consideration is applied to the purchase of a timeshare estate.
433The occupancy of an accommodation of a timeshare resort pursuant
434to a timeshare plan, a multisite timeshare plan, or an exchange
435transaction in an exchange program, as defined in s. 721.05, by
436the owner of a timeshare interest or such owner's guest, which
437guest is not paying monetary consideration to the owner or to a
438third party for the benefit of the owner, is not a privilege
439subject to taxation under this section. A membership or
440transaction fee paid by a timeshare owner that does not provide
441the timeshare owner with the right to occupy any specific
442timeshare unit but merely provides the timeshare owner with the
443opportunity to exchange a timeshare interest through an exchange
444program is a service charge and not subject to taxation under
445this section.
446     3.b.  Consideration paid for the purchase of a timeshare
447license in a timeshare plan, as defined in s. 721.05, is rent
448subject to taxation under this section.
449     4.  As used in this section, the terms "consideration,"
450"rental," and "rents" mean the amount received by a person
451operating transient accommodations for the use of any living
452quarters or sleeping or housekeeping accommodations in, from, or
453a part of, or in connection with, any hotel, apartment house,
454roominghouse, timeshare resort, tourist or trailer camp, mobile
455home park, recreational vehicle park, or condominium. The term
456"person operating transient accommodations" means the person
457conducting the daily affairs of the physical facilities
458furnishing transient accommodations who is responsible for
459providing the services commonly associated with operating the
460facilities furnishing transient accommodations regardless of
461whether such commonly associated services are provided by
462unrelated persons. The terms "consideration," "rental," and
463"rents" do not include payments received by unrelated persons
464for facilitating the booking of reservations for or on behalf of
465the lessees or licensees at hotels, apartment houses,
466roominghouses, timeshare resorts, tourist or trailer camps,
467mobile home parks, recreational vehicle parks, or condominiums
468in this state. The term "unrelated persons" means persons who
469are not related to the person operating transient accommodations
470within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
471Internal Revenue Code of 1986, as amended.
472     (b)  The tax shall be charged by the person receiving the
473consideration for the lease or rental, and the tax shall be
474collected from the lessee, tenant, or customer at the time of
475payment of the consideration for such lease or rental. The
476person operating transient accommodations shall separately state
477the tax from the rental charged on the receipt, invoice, or
478other documentation issued with respect to charges for transient
479accommodations. Persons facilitating the booking of reservations
480who are unrelated to the person operating the transient
481accommodations in which the reservation is booked are not
482required to separately state amounts charged on the receipt,
483invoice, or other documentation issued by the person
484facilitating the booking of the reservation. Any amounts
485specifically collected as a tax are county funds and must be
486remitted as tax.
487     Section 5.  Subsection (1) of section 213.30, Florida
488Statutes, is amended to read:
489     213.30  Compensation for information relating to a
490violation of the tax laws.-
491     (1)  The executive director of the department, pursuant to
492rules adopted by the department, is authorized to compensate:
493     (a)  A county government providing information to the
494department leading to:
495     1.  The punishment of, or collection of taxes, penalties,
496or interest from, any person with respect to the tax imposed by
497s. 212.03. The amount of any payment made under this
498subparagraph may not exceed 10 percent of any tax, penalties, or
499interest collected as a result of such information.
500     2.  The identification and registration of a taxpayer who
501is not in compliance with the registration requirements of s.
502212.03. The amount of the payment made to any person who
503provides information to the department which results in the
504registration of a noncompliant taxpayer shall be $100. The
505reward authorized in this subparagraph shall be paid only if the
506noncompliant taxpayer:
507     a.  Is engaged in a bona fide taxable activity.
508     b.  Is found by the department to have an unpaid tax
509liability.
510     (b)  Persons providing information to the department
511leading to:
512     1.(a)  The punishment of, or collection of taxes,
513penalties, or interest from, any person with respect to the
514taxes enumerated in s. 213.05. The amount of any payment made
515under this subparagraph paragraph may not exceed 10 percent of
516any tax, penalties, or interest collected as a result of such
517information.
518     2.(b)  The identification and registration of a taxpayer
519who is not in compliance with the registration requirements of
520any tax statute that is listed in s. 213.05. The amount of the
521payment made to any person who provides information to the
522department which results in the registration of a noncompliant
523taxpayer shall be $100. The reward authorized in this
524subparagraph paragraph shall be paid only if the noncompliant
525taxpayer:
526     a.1.  Conducts business from a permanent, fixed location.;
527     b.2.  Is engaged in a bona fide taxable activity.; and
528     c.3.  Is found by the department to have an unpaid tax
529liability.
530     Section 6.  Sections 1 and 3 of chapter 67-930, Laws of
531Florida, as amended, are amended to read:
532     Section 1.  All cities and towns, in counties of the state
533having a population of not less than three hundred thirty
534thousand (330,000) and not more than three hundred forty
535thousand (340,000) and in counties having a population of more
536than nine hundred thousand (900,000), according to the latest
537official decennial census, whose charter specifically provides
538now or whose charter is so amended prior to January 1, 1968, for
539the levy of the exact tax as herein set forth, are hereby given
540the right, power and authority by ordinance or impose, levy and
541collect a tax within their corporate limits, to be known as a
542municipal resort tax, upon the rent of every occupancy of a room
543or rooms in any hotel, motel, apartment house, rooming house,
544tourist or trailer camp, as the same are defined in part I,
545chapter 212, Florida Statutes, and upon the retail sale price of
546all items of food or beverages sold at retail, and of alcoholic
547beverages, other than beer or malt beverages, sold at retail for
548consumption on the premises, at any place of business required
549by law to be licensed by the state hotel and restaurant
550commission or by the state beverage department; provided,
551however, this tax shall not apply to those sales the amount of
552which is less than fifty cents (50ยข) nor to sales of food or
553beverages delivered to a person's home under a contract
554providing for deliveries on a regular schedule when the price of
555each meal is less than $10 ten dollars. As used in this section,
556the term "rent" means the amount received by a person operating
557transient accommodations for the use of any living quarters or
558sleeping or housekeeping accommodations in, from, or a part of,
559or in connection with, any hotel, apartment hotel, motel, resort
560motel, apartment, roominghouse, timeshare resort, tourist or
561trailer camp, mobile home park, recreational vehicle park, or
562condominium. The term "person operating transient
563accommodations" means the person conducting the daily affairs of
564the physical facilities furnishing transient accommodations who
565is responsible for providing the services commonly associated
566with operating the facilities furnishing transient
567accommodations regardless of whether such commonly associated
568services are provided by unrelated persons. The term "rent" does
569not include payments received by unrelated persons for
570facilitating the booking of reservations for or on behalf of the
571lessees or licensees at hotels, apartment hotels, motels, resort
572motels, apartments, roominghouses, timeshare resorts, tourist or
573trailer camps, mobile home parks, recreational vehicle parks, or
574condominiums in this state. The term "unrelated persons" means
575persons who are not in the same affiliated group of corporations
576pursuant to s. 1504, s. 267(b), or s. 707(b) of the Internal
577Revenue Code of 1986, as amended.
578     Section 3.  The tax imposed by this act shall be collected
579from the person paying said rent of said retail sales price and
580shall be paid by such person for the use of the city or town to
581the person operating transient accommodations collecting and
582receiving the rent or the retail sales price at the time of the
583payment thereof. It shall be the duty of every person operating
584transient accommodations renting a room or rooms, as herein
585provided, and of every person selling at retail food or
586beverages, or alcoholic beverages for consumption on the
587premises, other than beer or malt beverages, as herein provided,
588in acting as the tax collection medium or agency of the city or
589town, to collect from the person paying the rent or the retail
590sales price, for the use of the city or town, the tax imposed
591and levied pursuant to this act, and to report and pay over to
592the city or town all such taxes imposed, levied and collected,
593in accordance with the accounting and other provisions of the
594enacted ordinance. All cities and towns collecting a resort tax
595pursuant to the provisions of this act shall have the same
596duties and privileges as the Department of Revenue under part I
597of chapter 212, Florida Statutes, and may use any power granted
598to the Department of Revenue under part I of chapter 212,
599Florida Statutes, including enforcement and collection
600procedures and penalties imposed by part I of chapter 212,
601Florida Statutes, which shall be binding upon all persons and
602entities that are subject to the provisions of this act with
603regard to the municipal resort tax. The person operating
604transient accommodations shall separately state the tax from the
605rental charged on the receipt, invoice, or other documentation
606issued with respect to charges for transient accommodations.
607Persons who facilitate the booking of reservations who are
608unrelated persons with respect to a person who operates the
609transient accommodations with respect to which the reservation
610is booked are not required to separately state amounts charged
611on the receipt, invoice, or other documentation issued by the
612person facilitating the booking of the reservation. Any amounts
613specifically collected as a tax are city or town funds and shall
614be remitted as tax.
615     Section 7.  The amendments to ss. 125.0104, 125.0108,
616212.03, and 212.0305, Florida Statutes, and sections 1 and 3 of
617chapter 67-903, Laws of Florida, made by this act are intended
618to be clarifying and remedial in nature and shall not provide a
619basis for assessments or refunds of tax for periods prior to
620July 1, 2010.
621     Section 8.  This act shall take effect July 1, 2010.


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