Florida Senate - 2010 SB 1950
By Senator Gaetz
4-01527-10 20101950__
1 A bill to be entitled
2 An act relating to the tax on transient
3 accommodations; amending s. 125.0104, F.S.; defining
4 terms for the purpose of specifying how the tax on
5 transient accommodations is calculated; conforming
6 cross-references to changes made by the act; amending
7 s. 212.03, F.S.; defining terms for the purpose of
8 specifying how the tax on transient accommodations is
9 imposed; requiring a person who operates transient
10 accommodations to collect and pay the tax on transient
11 accommodations to the Department of Revenue; requiring
12 a person who operates transient accommodations to
13 separately state the taxes charged on the transient
14 accommodations on a receipt; amending s. 212.0305,
15 F.S.; defining terms for the purpose of specifying how
16 the tax on transient accommodations is calculated;
17 requiring a person who operates transient
18 accommodations to separately state the taxes charged
19 on the transient accommodations on a receipt;
20 conforming a cross-reference to changes made by the
21 act; declaring that the act is clarifying and remedial
22 in nature; amending s. 213.015, F.S.; conforming a
23 cross-reference to changes made by the act; providing
24 an effective date.
25
26 Be It Enacted by the Legislature of the State of Florida:
27
28 Section 1. Paragraph (b) of subsection (2) of section
29 125.0104, Florida Statutes, is amended and reordered, and
30 subsection (3) of that section is amended, to read:
31 125.0104 Tourist development tax; procedure for levying;
32 authorized uses; referendum; enforcement.—
33 (2) APPLICATION; DEFINITIONS.—
34 (a) Application.—The provisions contained in chapter 212
35 apply to the administration of any tax levied pursuant to this
36 section.
37 (b) Definitions.—As used in For purposes of this section,
38 the term:
39 1. “Consideration,” “rental,” or “rents” means the amount
40 received by a person who operates transient accommodations for
41 use or who secures the use of any living quarters or sleeping or
42 housekeeping accommodations in, from, or a part of, or in
43 connection with any hotel, apartment hotel, motel, resort motel,
44 apartment, apartment motel, roominghouse, mobile home park,
45 recreational vehicle park, condominium, or timeshare resort. The
46 term “consideration,” “rental,” or “rents” does not include
47 payments received by unrelated persons for facilitating the
48 booking of reservations for, or on behalf of, the lessees or
49 licensees at hotels, apartment hotels, motels, resort motels,
50 apartments, apartment motels, roominghouses, mobile home parks,
51 recreational vehicle parks, condominiums, or timeshare resorts
52 in this state.
53 2. “Person who operates transient accommodations” means the
54 person who conducts the daily affairs of the physical facilities
55 of the transient accommodations and who is responsible for
56 providing the services commonly associated with operating the
57 facilities of the transient accommodations, regardless of
58 whether such commonly associated services are provided by third
59 parties.
60 3.1. “Promotion” means marketing or advertising designed to
61 increase tourist-related business activities.
62 5.2. “Tourist” means a person who participates in trade or
63 recreation activities outside the county of his or her permanent
64 residence or who rents or leases transient accommodations as
65 described in paragraph (3)(a) or (b).
66 6. “Unrelated persons” means persons who are not related to
67 the person who operates transient accommodations within the
68 meaning of 26 U.S.C. s. 267(b) or s. 707(b).
69 4.3. “Retained spring training franchise” means a spring
70 training franchise that had a location in this state on or
71 before December 31, 1998, and that has continuously remained at
72 that location for at least the 10 years preceding that date.
73 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
74 (a)1. It is declared to be the intent of the Legislature
75 that every person who rents, leases, or lets for consideration
76 any living quarters or accommodations in any hotel, apartment
77 hotel, motel, resort motel, apartment, apartment motel,
78 roominghouse, mobile home park, recreational vehicle park,
79 condominium, or timeshare resort for a term of 6 months or less
80 is exercising a privilege that which is subject to taxation
81 under this section, unless such person rents, leases, or lets
82 for consideration any living quarters or accommodations that
83 which are exempt according to the provisions of chapter 212.
84 2.a. Tax is shall be due on the consideration paid for
85 occupancy in the county pursuant to a regulated short-term
86 product, as defined in s. 721.05, or occupancy in the county
87 pursuant to a product that would be deemed a regulated short
88 term product if the agreement to purchase the short-term right
89 were executed in this state. Such tax shall be collected on the
90 last day of occupancy within the county unless such
91 consideration is applied to the purchase of a timeshare estate.
92 The occupancy of an accommodation of a timeshare resort pursuant
93 to a timeshare plan, a multisite timeshare plan, or an exchange
94 transaction in an exchange program, as defined in s. 721.05, by
95 the owner of a timeshare interest or such owner’s guest, which
96 guest is not paying monetary consideration to the owner or to a
97 third party for the benefit of the owner, is not a privilege
98 subject to taxation under this section. A membership or
99 transaction fee paid by a timeshare owner that does not provide
100 the timeshare owner with the right to occupy any specific
101 timeshare unit but merely provides the timeshare owner with the
102 opportunity to exchange a timeshare interest through an exchange
103 program is a service charge and not subject to taxation under
104 this section.
105 (b)b. Consideration paid for the purchase of a timeshare
106 license in a timeshare plan, as defined in s. 721.05, is rent
107 subject to taxation under this section.
108 (c)(b) Subject to the provisions of this section, any
109 county in this state may levy and impose a tourist development
110 tax on the exercise within its boundaries of the taxable
111 privilege described in paragraph (a) or paragraph (b), except
112 that an there shall be no additional levy under this section may
113 not be imposed in any cities or towns presently imposing a
114 municipal resort tax as authorized under chapter 67-930, Laws of
115 Florida, and this section does shall not in any way affect the
116 powers and existence of any tourist development authority
117 created pursuant to chapter 67-930, Laws of Florida. A No county
118 authorized to levy a convention development tax pursuant to s.
119 212.0305, or to s. 8 of chapter 84-324, Laws of Florida, may not
120 shall be allowed to levy more than the 2 percent 2-percent tax
121 authorized by this section. A county may elect to levy and
122 impose the tourist development tax in a subcounty special
123 district of the county. However, if a county so elects to levy
124 and impose the tax on a subcounty special district basis, the
125 district shall embrace all or a significant contiguous portion
126 of the county, and the county shall assist the Department of
127 Revenue in identifying the rental units subject to tax in the
128 district.
129 (d)(c) The tourist development tax shall be levied,
130 imposed, and set by the governing board of the county at a rate
131 of 1 percent or 2 percent of each dollar and major fraction of
132 each dollar of the total consideration charged for such lease or
133 rental. When receipt of consideration is by way of property
134 other than money, the tax shall be levied and imposed on the
135 fair market value of such nonmonetary consideration.
136 (e)(d) In addition to any 1 percent 1-percent or 2 percent
137 2-percent tax imposed under paragraph (d) (c), the governing
138 board of the county may levy, impose, and set an additional 1
139 percent of each dollar above the tax rate set under paragraph
140 (d) (c) by the extraordinary vote of the governing board for the
141 purposes set forth in subsection (5) or by referendum approval
142 by the registered electors within the county or subcounty
143 special district. A No county may not shall levy, impose, and
144 set the tax authorized under this paragraph unless the county
145 has imposed the 1 percent 1-percent or 2 percent 2-percent tax
146 authorized under paragraph (d) (c) for a minimum of 3 years
147 prior to the effective date of the levy and imposition of the
148 tax authorized by this paragraph. Revenues raised by the
149 additional tax authorized under this paragraph may shall not be
150 used for debt service on or refinancing of existing facilities
151 as specified in subparagraph (5)(a)1. unless approved by a
152 resolution adopted by an extraordinary majority of the total
153 membership of the governing board of the county. If the 1
154 percent or 2-percent tax authorized in paragraph (d) (c) is
155 levied within a subcounty special taxing district, the
156 additional tax authorized in this paragraph shall only be levied
157 therein. The provisions of paragraphs (4)(a)-(d) do shall not
158 apply to the adoption of the additional tax authorized in this
159 paragraph. The effective date of the levy and imposition of the
160 tax authorized under this paragraph is shall be the first day of
161 the second month following approval of the ordinance by the
162 governing board or the first day of any subsequent month as may
163 be specified in the ordinance. A certified copy of such
164 ordinance shall be furnished by the county to the Department of
165 Revenue within 10 days after approval of such ordinance.
166 (f)(e) The tourist development tax is shall be in addition
167 to any other tax imposed pursuant to chapter 212 and in addition
168 to all other taxes and fees and the consideration for the rental
169 or lease.
170 (g)(f) The tourist development tax shall be charged by the
171 person receiving the consideration for the lease or rental, and
172 it shall be collected from the lessee, tenant, or customer at
173 the time of payment of the consideration for such lease or
174 rental.
175 (h)(g) The person receiving the consideration for such
176 rental or lease shall receive, account for, and remit the tax to
177 the Department of Revenue at the time and in the manner provided
178 for persons who collect and remit taxes under s. 212.03. The
179 same duties and privileges imposed by chapter 212 upon dealers
180 in tangible property, respecting the collection and remission of
181 tax; the making of returns; the keeping of books, records, and
182 accounts; and compliance with the rules of the Department of
183 Revenue in the administration of that chapter shall apply to and
184 are be binding upon all persons who are subject to the
185 provisions of this section. However, the Department of Revenue
186 may authorize a quarterly return and payment when the tax
187 remitted by the dealer for the preceding quarter did not exceed
188 $25.
189 (i)(h) The Department of Revenue shall keep records showing
190 the amount of taxes collected, which records shall also include
191 records disclosing the amount of taxes collected for and from
192 each county in which the tax authorized by this section is
193 applicable. These records shall be open for inspection during
194 the regular office hours of the Department of Revenue, subject
195 to the provisions of s. 213.053.
196 (j)(i) Collections received by the Department of Revenue
197 from the tax, less costs of administration of this section,
198 shall be paid and returned monthly to the county that which
199 imposed the tax, for use by the county in accordance with the
200 provisions of this section. They shall be placed in the county
201 tourist development trust fund of the respective county, which
202 shall be established by each county as a condition precedent to
203 receipt of such funds.
204 (k)(j) The Department of Revenue is authorized to employ
205 persons and incur other expenses for which funds are
206 appropriated by the Legislature.
207 (l)(k) The Department of Revenue shall adopt promulgate
208 such rules and shall prescribe and publish such forms as may be
209 necessary to effectuate the purposes of this section.
210 (m)(l) In addition to any other tax that which is imposed
211 pursuant to this section, a county may impose up to an
212 additional 1-percent tax on the exercise of the privilege
213 described in paragraph (a) or paragraph (b) by majority vote of
214 the governing board of the county in order to:
215 1. Pay the debt service on bonds issued to finance the
216 construction, reconstruction, or renovation of a professional
217 sports franchise facility, or the acquisition, construction,
218 reconstruction, or renovation of a retained spring training
219 franchise facility, either publicly owned and operated, or
220 publicly owned and operated by the owner of a professional
221 sports franchise or other lessee with sufficient expertise or
222 financial capability to operate such facility, and to pay the
223 planning and design costs incurred prior to the issuance of such
224 bonds.
225 2. Pay the debt service on bonds issued to finance the
226 construction, reconstruction, or renovation of a convention
227 center, and to pay the planning and design costs incurred before
228 prior to the issuance of such bonds.
229 3. Pay the operation and maintenance costs of a convention
230 center for a period of up to 10 years. Only counties that have
231 elected to levy the tax for the purposes authorized in
232 subparagraph 2. may use the tax for the purposes enumerated in
233 this subparagraph. Any county that elects to levy the tax for
234 the purposes authorized in subparagraph 2. after July 1, 2000,
235 may use the proceeds of the tax to pay the operation and
236 maintenance costs of a convention center for the life of the
237 bonds.
238 4. Promote and advertise tourism in the State of Florida
239 and nationally and internationally; however, if tax revenues are
240 expended for an activity, service, venue, or event, the
241 activity, service, venue, or event shall have as one of its main
242 purposes the attraction of tourists as evidenced by the
243 promotion of the activity, service, venue, or event to tourists.
244
245 The provision of paragraph (c) (b) which prohibits any county
246 authorized to levy a convention development tax pursuant to s.
247 212.0305 from levying more than the 2 percent 2-percent tax
248 authorized by this section, and the provisions of paragraphs
249 (4)(a)-(d), do shall not apply to the additional tax authorized
250 in this paragraph. The effective date of the levy and imposition
251 of the tax authorized under this paragraph is shall be the first
252 day of the second month following approval of the ordinance by
253 the governing board or the first day of any subsequent month as
254 may be specified in the ordinance. A certified copy of such
255 ordinance shall be furnished by the county to the Department of
256 Revenue within 10 days after approval of such ordinance.
257 (n)(m)1. In addition to any other tax that which is imposed
258 pursuant to this section, a high tourism impact county may
259 impose an additional 1 percent 1-percent tax on the exercise of
260 the privilege described in paragraph (a) or paragraph (b) by
261 extraordinary vote of the governing board of the county. The tax
262 revenues received pursuant to this paragraph must shall be used
263 for one or more of the authorized uses pursuant to subsection
264 (5).
265 2. A county is considered to be a high tourism impact
266 county after the Department of Revenue has certified to such
267 county that the sales subject to the tax levied pursuant to this
268 section exceeded $600 million during the previous calendar year,
269 or were at least 18 percent of the county’s total taxable sales
270 under chapter 212 if where the sales subject to the tax levied
271 pursuant to this section were a minimum of $200 million, except
272 that a no county authorized to levy a convention development tax
273 pursuant to s. 212.0305 may not shall be considered a high
274 tourism impact county. Once a county qualifies as a high tourism
275 impact county, it shall retain this designation for the period
276 the tax is levied pursuant to this paragraph.
277 3. The provisions of paragraphs (4)(a)-(d) do shall not
278 apply to the adoption of the additional tax authorized in this
279 paragraph. The effective date of the levy and imposition of the
280 tax authorized under this paragraph is shall be the first day of
281 the second month following approval of the ordinance by the
282 governing board or the first day of any subsequent month as may
283 be specified in the ordinance. A certified copy of such
284 ordinance shall be furnished by the county to the Department of
285 Revenue within 10 days after approval of such ordinance.
286 (o)(n) In addition to any other tax that is imposed under
287 this section, a county that has imposed the tax under paragraph
288 (l) may impose an additional tax that is no greater than 1
289 percent on the exercise of the privilege described in paragraph
290 (a) by a majority plus one vote of the membership of the board
291 of county commissioners in order to:
292 1. Pay the debt service on bonds issued to finance:
293 a. The construction, reconstruction, or renovation of a
294 facility either publicly owned and operated, or publicly owned
295 and operated by the owner of a professional sports franchise or
296 other lessee with sufficient expertise or financial capability
297 to operate such facility, and to pay the planning and design
298 costs incurred prior to the issuance of such bonds for a new
299 professional sports franchise as defined in s. 288.1162.
300 b. The acquisition, construction, reconstruction, or
301 renovation of a facility either publicly owned and operated, or
302 publicly owned and operated by the owner of a professional
303 sports franchise or other lessee with sufficient expertise or
304 financial capability to operate such facility, and to pay the
305 planning and design costs incurred prior to the issuance of such
306 bonds for a retained spring training franchise.
307 2. Promote and advertise tourism in the State of Florida
308 and nationally and internationally; however, if tax revenues are
309 expended for an activity, service, venue, or event, the
310 activity, service, venue, or event shall have as one of its main
311 purposes the attraction of tourists as evidenced by the
312 promotion of the activity, service, venue, or event to tourists.
313
314 A county that imposes the tax authorized in this paragraph may
315 not expend any ad valorem tax revenues for the acquisition,
316 construction, reconstruction, or renovation of a facility for
317 which tax revenues are used pursuant to subparagraph 1. The
318 provision of paragraph (c) (b) which prohibits any county
319 authorized to levy a convention development tax pursuant to s.
320 212.0305 from levying more than the 2 percent 2-percent tax
321 authorized by this section does shall not apply to the
322 additional tax authorized by this paragraph in counties which
323 levy convention development taxes pursuant to s. 212.0305(4)(a).
324 Subsection (4) does not apply to the adoption of the additional
325 tax authorized in this paragraph. The effective date of the levy
326 and imposition of the tax authorized under this paragraph is the
327 first day of the second month following approval of the
328 ordinance by the board of county commissioners or the first day
329 of any subsequent month specified in the ordinance. A certified
330 copy of such ordinance shall be furnished by the county to the
331 Department of Revenue within 10 days after approval of the
332 ordinance.
333 Section 2. Subsections (1) and (2) of section 212.03,
334 Florida Statutes, are amended to read:
335 212.03 Transient rentals tax; rate, procedure, enforcement,
336 exemptions.—
337 (1)(a) The Legislature intends It is hereby declared to be
338 the legislative intent that every person is exercising a taxable
339 privilege who engages in the business of renting, leasing,
340 letting, or granting a license to use any living quarters or
341 sleeping or housekeeping accommodations in, from, or a part of,
342 or in connection with any hotel, apartment house, roominghouse,
343 tourist or trailer camp, mobile home park, recreational vehicle
344 park, condominium, or timeshare resort. However, any person who
345 rents, leases, lets, or grants a license to others to use,
346 occupy, or enter upon any living quarters or sleeping or
347 housekeeping accommodations in any apartment house,
348 roominghouse, tourist camp, trailer camp, mobile home park,
349 recreational vehicle park, condominium, or timeshare resort and
350 who exclusively enters into a bona fide written agreement for
351 continuous residence for longer than 6 months in duration at
352 such property is not exercising a taxable privilege. For the
353 exercise of such taxable privilege, a tax is hereby levied in an
354 amount equal to 6 percent of and on the total rental charged for
355 such living quarters or sleeping or housekeeping accommodations
356 by the person charging or collecting the rental. Such tax shall
357 apply to hotels, apartment houses, roominghouses, tourist or
358 trailer camps, mobile home parks, recreational vehicle parks,
359 condominiums, or timeshare resorts, whether or not these
360 facilities have dining rooms, cafes, or other places where meals
361 or lunches are sold or served to guests.
362 (b) As used in this section, the term:
363 1. “Person who operates transient accommodations” means the
364 person who conducts the daily affairs of the physical facilities
365 of the transient accommodations and who is responsible for
366 providing the services commonly associated with operating the
367 facilities of the transient accommodations, regardless of
368 whether such commonly associated services are provided by third
369 parties.
370 2. “Rent,” “rental,” “rentals,” or “rental payments,” means
371 the amount received by a person who operates transient
372 accommodations for use or who secures the use of any living
373 quarters or sleeping or housekeeping accommodations in, from, or
374 a part of, or in connection with any hotel, apartment hotel,
375 motel, resort motel, apartment, apartment motel, roominghouse,
376 mobile home park, recreational vehicle park, condominium, or
377 timeshare resort. The terms “rent,” “rental,” “rentals,” or
378 “rental payments” do not include payments received by unrelated
379 persons for facilitating the booking of reservations for, or on
380 behalf of, the lessees or licensees at hotels, apartment hotels,
381 motels, resort motels, apartments, apartment motels,
382 roominghouses, mobile home parks, recreational vehicle parks,
383 condominiums, or timeshare resorts in this state.
384 3. “Unrelated persons” means persons who are not related to
385 the person who operates transient accommodations within the
386 meaning of 26 U.S.C. s. 267(b) or s. 707(b).
387 (c)(b)1. Tax shall be due on the consideration paid for
388 occupancy in the county pursuant to a regulated short-term
389 product, as defined in s. 721.05, or occupancy in the county
390 pursuant to a product that would be deemed a regulated short
391 term product if the agreement to purchase the short-term right
392 was executed in this state. Such tax shall be collected on the
393 last day of occupancy within the county unless such
394 consideration is applied to the purchase of a timeshare estate.
395 The occupancy of an accommodation of a timeshare resort pursuant
396 to a timeshare plan, a multisite timeshare plan, or an exchange
397 transaction in an exchange program, as defined in s. 721.05, by
398 the owner of a timeshare interest or such owner’s guest, which
399 guest is not paying monetary consideration to the owner or to a
400 third party for the benefit of the owner, is not a privilege
401 subject to taxation under this section. A membership or
402 transaction fee paid by a timeshare owner that does not provide
403 the timeshare owner with the right to occupy any specific
404 timeshare unit but merely provides the timeshare owner with the
405 opportunity to exchange a timeshare interest through an exchange
406 program is a service charge and not subject to taxation under
407 this section.
408 2. Consideration paid for the purchase of a timeshare
409 license in a timeshare plan, as defined in s. 721.05, is rent
410 subject to taxation under this section.
411 (2) The tax imposed by this section is provided for herein
412 shall be in addition to the total amount of the rental. A, shall
413 be charged by the lessor or person operating transient
414 accommodations shall collect the tax from receiving the rent in
415 and by said rental arrangement to the lessee or person paying
416 the rental. The tax is, and shall be due and payable at the time
417 of the receipt of the such rental payment by a the lessor or
418 person who operates transient accommodations, as defined in this
419 chapter, who receives said rental or payment. The owner, lessor,
420 or person who operates transient accommodations receiving the
421 rent shall remit the tax to the department at the times and in
422 the manner hereinafter provided for dealers to remit taxes under
423 this chapter. The same duties imposed by this chapter upon
424 dealers in tangible personal property respecting the collection
425 and remission of the tax; the making of returns; the keeping of
426 books, records, and accounts; and the compliance with the rules
427 and regulations of the department in the administration of this
428 chapter shall apply to and are be binding upon all persons who
429 manage or operate hotels, apartment houses, roominghouses,
430 tourist and trailer camps, and the rental of condominium units,
431 and to all persons who collect or receive such rents on behalf
432 of such owner or lessor taxable under this chapter. A person who
433 operates transient accommodations shall separately state the tax
434 from the rental charged on the receipt, invoice, or other
435 documentation issued with respect to charges for transient
436 accommodations. Persons who facilitate the booking of
437 reservations, who are unrelated persons with respect to a person
438 who operates transient accommodations with respect to which the
439 reservation is booked, are not required to separately state
440 amounts charged on the receipt, invoice, or other documentation.
441 Any amounts specifically collected as tax are state funds and
442 shall be remitted as tax.
443 Section 3. Subsection (3) and paragraph (c) of subsection
444 (5) of section 212.0305, Florida Statutes, are amended to read:
445 212.0305 Convention development taxes; intent;
446 administration; authorization; use of proceeds.—
447 (3) APPLICATION; ADMINISTRATION; PENALTIES.—
448 (a)1. The convention development tax on transient rentals
449 imposed by the governing body of a any county authorized to so
450 levy the tax applies shall apply to the amount of any payment
451 made by any person to rent, lease, or use for a period of 6
452 months or less any living quarters or accommodations in a hotel,
453 apartment hotel, motel, resort motel, apartment, apartment
454 motel, roominghouse, tourist or trailer camp, mobile home park,
455 recreational vehicle park, condominium, or timeshare resort. If
456 When receipt of consideration is by way of property other than
457 money, the tax is shall be levied and imposed on the fair market
458 value of such nonmonetary consideration. Any payment made by a
459 person to rent, lease, or use any living quarters or
460 accommodations that which are exempt from the tax imposed under
461 s. 212.03 is shall likewise be exempt from any tax imposed under
462 this section.
463 2.a. Tax is shall be due on the consideration paid for
464 occupancy in the county pursuant to a regulated short-term
465 product, as defined in s. 721.05, or occupancy in the county
466 pursuant to a product that would be deemed a regulated short
467 term product if the agreement to purchase the short-term right
468 was executed in this state. The Such tax shall be collected on
469 the last day of occupancy within the county unless the such
470 consideration is applied to the purchase of a timeshare estate.
471 The occupancy of an accommodation of a timeshare resort pursuant
472 to a timeshare plan, a multisite timeshare plan, or an exchange
473 transaction in an exchange program, as defined in s. 721.05, by
474 the owner of a timeshare interest or such owner’s guest, which
475 guest is not paying monetary consideration to the owner or to a
476 third party for the benefit of the owner, is not a privilege
477 subject to taxation under this section. A membership or
478 transaction fee paid by a timeshare owner which that does not
479 provide the timeshare owner with the right to occupy any
480 specific timeshare unit but merely provides the timeshare owner
481 with the opportunity to exchange a timeshare interest through an
482 exchange program is a service charge and not subject to taxation
483 under this section.
484 b. Consideration paid for the purchase of a timeshare
485 license in a timeshare plan, as defined in s. 721.05, is rent
486 subject to taxation under this section.
487 (b) As used in this section, the term:
488 1. “Consideration,” “rental,” or “rents,” means the amount
489 received by a person who operates transient accommodations for
490 use or who secures the use of any living quarters or sleeping or
491 housekeeping accommodations in, from, or a part of, or in
492 connection with any hotel, apartment hotel, motel, resort motel,
493 apartment, apartment motel, roominghouse, mobile home park,
494 recreational vehicle park, condominium, or timeshare resort. The
495 term “consideration,” “rental,” or “rents,” does not include
496 payments received by unrelated persons for facilitating the
497 booking of reservations for, or on behalf of, the lessees or
498 licensees at hotels, apartment hotels, motels, resort motels,
499 apartments, apartment motels, roominghouses, mobile home parks,
500 recreational vehicle parks, condominiums, or timeshare resorts
501 in this state.
502 2. “Person who operates transient accommodations” means the
503 person who conducts the daily affairs of the physical facilities
504 of the transient accommodations and who is responsible for
505 providing the services commonly associated with operating the
506 facilities of the transient accommodations, regardless of
507 whether such commonly associated services are provided by third
508 parties.
509 3. “Unrelated persons” means persons who are not related to
510 the person who operates transient accommodations within the
511 meaning of 26 U.S.C. s. 267(b) or s. 707(b).
512 (c) Consideration paid for the purchase of a timeshare
513 license in a timeshare plan, as defined in s. 721.05, is rent
514 subject to taxation under this section.
515 (d)(b) The tax shall be charged by the person receiving the
516 consideration for the lease or rental, and the tax shall be
517 collected from the lessee, tenant, or customer at the time of
518 payment of the consideration for such lease or rental. A person
519 who operates transient accommodations shall separately state the
520 tax from the rental charged on the receipt, invoice, or other
521 documentation issued with respect to charges for transient
522 accommodations. Persons who facilitate the booking of
523 reservations, who are unrelated persons with respect to a person
524 who operates transient accommodations with respect to which the
525 reservation is booked, are not required to separately state
526 amounts charged on the receipt, invoice, or other documentation.
527 Any amounts specifically collected as tax are county funds and
528 shall be remitted as tax.
529 (e)(c) The person receiving the consideration for such
530 rental or lease shall receive, account for, and remit the tax to
531 the department at the time and in the manner provided for
532 persons who collect and remit taxes under s. 212.03. The same
533 duties and privileges imposed by this chapter upon dealers in
534 tangible property respecting the collection and remission of
535 tax; the making of returns; the keeping of books, records, and
536 accounts; and compliance with the rules of the department in the
537 administration of this chapter apply to and are binding upon all
538 persons who are subject to the provisions of this section.
539 However, the department may authorize a quarterly return and
540 payment when the tax remitted by the dealer for the preceding
541 quarter did not exceed $25.
542 (f)(d) The department shall keep records showing the amount
543 of taxes collected, which records shall disclose the taxes
544 collected from each county in which a local government resort
545 tax is levied. These records are shall be subject to the
546 provisions of s. 213.053 and are confidential and exempt from
547 the provisions of s. 119.07(1).
548 (g)(e) The collections received by the department from the
549 tax, less costs of administration, shall be paid and returned
550 monthly to the county which imposed the tax, for use by the
551 county as provided in this section. Such receipts shall be
552 placed in a specific trust fund or funds created by the county.
553 (h)(f) The department shall adopt promulgate such rules and
554 shall prescribe and publish such forms as may be necessary to
555 effectuate the purposes of this section. The department is
556 authorized to establish audit procedures and to assess for
557 delinquent taxes.
558 (i)(g) The estimated tax provisions contained in s. 212.11
559 do not apply to the administration of any tax levied under this
560 section.
561 (j)(h) Any person taxable under this section who, either by
562 himself or herself or through the person’s agents or employees,
563 fails or refuses to charge and collect the taxes imposed by this
564 section herein provided from the person paying any rental or
565 lease is, in addition to being personally liable for the payment
566 of the tax and commits, guilty of a misdemeanor of the first
567 degree, punishable as provided in s. 775.082 or s. 775.083.
568 (k)(i) A No person may not shall advertise or hold out to
569 the public in any manner, directly or indirectly, that he or she
570 will absorb all or any part of the tax; that he or she will
571 relieve the person paying the rental of the payment of all or
572 any part of the tax; or that the tax will not be added to the
573 rental or lease consideration or, if added, that the tax or any
574 part of the tax thereof will be refunded or refused, either
575 directly or indirectly, by any method whatsoever. Any person who
576 willfully violates any provision of this paragraph commits is
577 guilty of a misdemeanor of the first degree, punishable as
578 provided in s. 775.082 or s. 775.083.
579 (l)(j) The tax constitutes shall constitute a lien on the
580 property of the lessee, customer, or tenant in the same manner
581 as, and is shall be collectible as are, liens authorized and
582 imposed by ss. 713.67, 713.68, and 713.69.
583 (m)(k) Any tax levied pursuant to this section is shall be
584 in addition to any other tax imposed pursuant to this chapter
585 and in addition to all other taxes and fees and the
586 consideration for the rental or lease.
587 (n)(l) The department shall administer the taxes levied by
588 this section herein as increases in the rate of the tax
589 authorized in s. 125.0104. The department shall collect and
590 enforce the provisions of this section and s. 125.0104 in
591 conjunction with each other in those counties authorized to levy
592 the taxes authorized in this section herein. The department
593 shall distribute the proceeds received from the taxes levied
594 pursuant to this section and s. 125.0104 in proportion to the
595 rates of the taxes authorized to the appropriate trust funds as
596 provided by law. If a taxpayer underpays In the event of
597 underpayment of the total amount due by a taxpayer pursuant to
598 this section and s. 125.0104, the department shall distribute
599 the amount received in proportion to the rates of the taxes
600 authorized to the appropriate trust funds as provided by law and
601 the penalties and interest due on both of the said taxes apply
602 shall be applicable.
603 (5) LOCAL ADMINISTRATION OF TAX.—
604 (c) A county adopting an ordinance providing for the
605 collection and administration of the tax on a local basis shall
606 also adopt an ordinance electing either to assume all
607 responsibility for auditing the records and accounts of dealers,
608 and assessing, collecting, and enforcing payments of delinquent
609 taxes, or to delegate such authority to the Department of
610 Revenue. If the county elects to assume such responsibility, it
611 is shall be bound by the rules adopted promulgated by the
612 Department of Revenue pursuant to paragraph (3)(h) (3)(f), as
613 well as those rules pertaining to the sales and use tax on
614 transient rentals imposed by s. 212.03. The county may use any
615 power granted in this chapter to the department to determine the
616 amount of tax, penalties, and interest to be paid by each dealer
617 and to enforce payment of such tax, penalties, and interest. The
618 county may use a certified public accountant licensed in this
619 state in the administration of its statutory duties and
620 responsibilities. Such certified public accountants are bound by
621 the same confidentiality requirements and subject to the same
622 penalties as the county under s. 213.053. If the county
623 delegates such authority to the department, the department shall
624 distribute any collections so received, less costs of
625 administration, to the county. The amount deducted for costs of
626 administration by the department shall be used only for those
627 costs which are solely and directly attributable to auditing,
628 assessing, collecting, processing, and enforcing payments of
629 delinquent taxes authorized in this section. If a county elects
630 to delegate such authority to the department, the department
631 shall audit only those businesses in the county that it audits
632 pursuant to this chapter.
633 Section 4. Sections 1, 2, and 3 of this act are clarifying
634 and remedial in nature. These sections may not be the basis for
635 the assessment of a tax before July 1, 2010, and may not be the
636 basis for a refund of a tax collected or paid before July 1,
637 2010.
638 Section 5. Subsection (6) of section 213.015, Florida
639 Statutes, is amended to read:
640 213.015 Taxpayer rights.—There is created a Florida
641 Taxpayer’s Bill of Rights to guarantee that the rights, privacy,
642 and property of Florida taxpayers are adequately safeguarded and
643 protected during tax assessment, collection, and enforcement
644 processes administered under the revenue laws of this state. The
645 Taxpayer’s Bill of Rights compiles, in one document, brief but
646 comprehensive statements which explain, in simple, nontechnical
647 terms, the rights and obligations of the Department of Revenue
648 and taxpayers. Section 192.0105 provides additional rights
649 afforded to payors of property taxes and assessments. The rights
650 afforded taxpayers to ensure that their privacy and property are
651 safeguarded and protected during tax assessment and collection
652 are available only insofar as they are implemented in other
653 parts of the Florida Statutes or rules of the Department of
654 Revenue. The rights so guaranteed Florida taxpayers in the
655 Florida Statutes and the departmental rules are:
656 (6) The right to be informed of impending collection
657 actions which require sale or seizure of property or freezing of
658 assets, except jeopardy assessments, and the right to at least
659 30 days’ notice in which to pay the liability or seek further
660 review (see ss. 198.20, 199.262, 201.16, 206.075, 206.24,
661 211.125(5), 212.03(5), 212.0305(3)(k), 212.04(7), 212.14(1),
662 213.73(3), 213.731, and 220.739 ss. 198.20, 199.262, 201.16,
663 206.075, 206.24, 211.125(5), 212.03(5), 212.0305(3)(j),
664 212.04(7), 212.14(1), 213.73(3), 213.731, and 220.739).
665 Section 6. This act shall take effect July 1, 2010.