| 1 | A bill to be entitled |
| 2 | An act relating to the transient rentals tax; amending s. |
| 3 | 212.03, F.S.; providing definitions; requiring certain |
| 4 | persons to collect and remit the tax on certain transient |
| 5 | rentals; providing requirements, procedures, and |
| 6 | limitations; requiring the Department of Revenue to |
| 7 | provide for an amnesty for certain unpaid taxes, |
| 8 | penalties, and interest; providing criteria; providing |
| 9 | exclusions from application of the amnesty; authorizing |
| 10 | the department to adopt rules to implement the amnesty; |
| 11 | providing for effective period of such rules; providing an |
| 12 | effective date. |
| 13 |
|
| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
|
| 16 | Section 1. Subsections (8), (9), and (10) are added to |
| 17 | section 212.03, Florida Statutes, to read: |
| 18 | 212.03 Transient rentals tax; rate, procedure, |
| 19 | enforcement, exemptions.-- |
| 20 | (8) For purposes of this section and ss. 125.0104, |
| 21 | 125.0108, and 212.0305, the term "engaging in the business of |
| 22 | renting, leasing, letting, or granting a license to use |
| 23 | transient rental accommodations" includes any activity in which |
| 24 | a person offers information about the availability of |
| 25 | accommodations to a customer, arranges for the customer's |
| 26 | occupancy of the accommodations, establishes the total rental |
| 27 | price the customer pays for the accommodations, or collects the |
| 28 | rental payments from the customer. |
| 29 | (9) The terms "total rent" as used in this section, "total |
| 30 | consideration" as used in ss. 125.0104 and 125.0108, and |
| 31 | "consideration" as used in s. 212.0305 have the same meaning and |
| 32 | include the total amount a customer must pay in order to use or |
| 33 | occupy a transient accommodation, including service charges or |
| 34 | fees that are a condition of occupancy, except for mandatory |
| 35 | fees imposed for the availability of communications services. |
| 36 | Charges or fees paid by a customer to the person collecting the |
| 37 | rent or consideration as a condition of occupancy are included |
| 38 | in the taxable rent or consideration even if the charges or fees |
| 39 | are separately itemized on the customer's bill or are for items |
| 40 | or services provided by a third party. Charges for items or |
| 41 | services provided to occupants of transient accommodations that |
| 42 | are not intrinsic to occupancy of the accommodation are provided |
| 43 | only upon the election of the occupant and are separately |
| 44 | itemized are not considered taxable rent. |
| 45 | (10) Persons engaging in activities described in |
| 46 | subsection (8) shall register with the department and collect |
| 47 | and remit taxes on the total rent charged to their customers, |
| 48 | unless the registered owners or operators of the accommodations |
| 49 | agree in writing to report and remit taxes on their behalf. Any |
| 50 | written agreement must require the person collecting the rent to |
| 51 | report total taxable sales and taxes due and pay the taxes |
| 52 | collected to the owner or operator by the last day of the month |
| 53 | in which the customer pays the rent or the last day of the month |
| 54 | in which the customer completes the occupancy of the |
| 55 | accommodation. The owner or operator shall report and remit the |
| 56 | taxes with the owner or operator's return that is due in the |
| 57 | month following the month in which the taxes are paid to the |
| 58 | owner or operator. The owner or operator is not liable for any |
| 59 | tax, penalty, or interest due as a result of the failure of the |
| 60 | person who arranged the occupancy and collected the rent to |
| 61 | accurately report and remit the taxes imposed by this section or |
| 62 | by s. 125.0104, s. 125.0108, or s. 212.0305. If the owner or |
| 63 | operator does not agree to report and remit taxes on behalf of |
| 64 | the person who rents the accommodations as provided in |
| 65 | subsection (8), that person shall extend his or her annual |
| 66 | resale certificate in lieu of paying taxes on the amounts he or |
| 67 | she pays to the owner or operator for the accommodations. The |
| 68 | department may provide by rule for a single registration with |
| 69 | the department by a person engaged in the activities described |
| 70 | in subsection (8) for all political subdivisions for which the |
| 71 | tourist development tax is collected by the department rather |
| 72 | than require separate registrations for each location where |
| 73 | transient rental accommodations are located; however, a person |
| 74 | engaged in the activities described in subsection (8) must |
| 75 | register with each political subdivision that collects its own |
| 76 | tourist development tax. Such person may file consolidated |
| 77 | returns as provided in s. 212.11(1)(e). |
| 78 | Section 2. (1) The Department of Revenue shall provide |
| 79 | for an amnesty for unpaid taxes, penalties, and interest imposed |
| 80 | under chapter 125, Florida Statutes, or chapter 212, Florida |
| 81 | Statutes, on transient rentals provided: |
| 82 | (a) The rentals subject to amnesty were made prior to July |
| 83 | 1, 2009. |
| 84 | (b) The rental payments were collected by persons who are |
| 85 | not owners, operators, or managers of the transient rental |
| 86 | facilities or their agents. |
| 87 | (c) The person who collected the rental payments registers |
| 88 | with the department to pay taxes on transient rentals on or |
| 89 | before October 1, 2009. |
| 90 | (d) The person who collected the rental payments applies |
| 91 | for amnesty by October 1, 2009, pursuant to rules of the |
| 92 | department. |
| 93 | (2)(a) The amnesty is not available for taxes, penalties, |
| 94 | or interest assessed if the assessment is final and has not been |
| 95 | timely challenged, or for any taxes, penalties, or interest that |
| 96 | have been paid to the department unless the payment is the |
| 97 | subject of an assessment that is not final or that has been |
| 98 | timely challenged. |
| 99 | (b) The amnesty is not available for tax billed to or |
| 100 | collected from the consumer who pays for occupancy of the |
| 101 | transient rental facility. The amnesty applies, however, to such |
| 102 | amounts to the extent that the person who collected the rental |
| 103 | payments can document that such taxes were remitted to the owner |
| 104 | or operator of the transient rental facility. |
| 105 | (3) The Department of Revenue may adopt emergency rules |
| 106 | under ss. 120.536(1) and 120.54(4), Florida Statutes, to |
| 107 | implement the amnesty. Such rules may provide forms and |
| 108 | procedures for applying for amnesty, for reporting the rentals |
| 109 | for which amnesty is sought, and for ensuring the applicant's |
| 110 | ongoing commitment to registration, collection, and remittance |
| 111 | of the taxes imposed by state law on transient rentals. |
| 112 | Notwithstanding any other provision of law, the emergency rules |
| 113 | shall remain effective until 6 months after the date of adoption |
| 114 | of the rule or the date of final resolution of all amnesty |
| 115 | applications filed pursuant to this section, whichever occurs |
| 116 | later. |
| 117 | Section 3. This act shall take effect July 1, 2009. |