Florida Senate - 2010                                     SB 996
       
       
       
       By Senator Bennett
       
       
       
       
       21-00830-10                                            2010996__
    1                        A bill to be entitled                      
    2         An act relating to the transient rentals tax; amending
    3         s. 212.03, F.S.; defining terms; requiring a room
    4         remarketer to collect and remit taxes on the total
    5         rent charged to customers for the occupancy of a
    6         transient rental accommodation; requiring certain
    7         persons to report and remit the tax on certain
    8         transient rentals; providing requirements, procedures,
    9         and limitations; providing an effective date.
   10  
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Subsections (8), (9), and (10) are added to
   14  section 212.03, Florida Statutes, to read:
   15         212.03 Transient rentals tax; rate, procedure, enforcement,
   16  exemptions.—
   17         (8) For purposes of this section, ss. 125.0104, 125.0108,
   18  and 212.0305, and chapter 67-930, Laws of Florida, as amended,
   19  the business of renting, leasing, letting, or granting a license
   20  to use transient rental accommodations includes the business of
   21  acting as a room remarketer.
   22         (9)(a) For the purposes of this section, the term:
   23         1. “Net rent” means the rent received by an operator from a
   24  room remarketer.
   25         2. “Room remarketer” means any person, excluding the
   26  operator, having any right, access, ability, or authority,
   27  through an Internet transaction or any other means whatsoever,
   28  to offer, reserve, book, arrange for, remarket, distribute,
   29  broker, resell, or facilitate the transfer of rooms, the
   30  occupancy of which is subject to tax under ss. 125.0104,
   31  125.0108, and 212.0305, and chapter 67-930, Laws of Florida, as
   32  amended.
   33         (b) The term “total rent” or “total rental” as used in this
   34  section and the terms “total consideration” and “rent” as used
   35  in chapter 67-930, Laws of Florida, as amended, have the same
   36  meaning and include the consideration received for occupancy
   37  valued in money, whether received in money or otherwise,
   38  including all receipts, cash, credits, and property or services
   39  of any kind or nature, including any service or booking fees
   40  that are a condition of occupancy, and also any amount for which
   41  credit is allowed by the operator or room remarketer to the
   42  occupant, without any deduction therefrom whatsoever.
   43         (10) A person who acts as a room remarketer shall register
   44  with the department and collect and remit taxes on the total
   45  rent charged to his or her customers, unless the registered
   46  owners or operators of the accommodations agree in writing to
   47  report and remit taxes on behalf of the remarketer. Any written
   48  agreement must require the room remarketer to report total
   49  taxable sales and taxes due and pay the taxes collected to the
   50  owner or operator by the last day of the month in which the
   51  customer pays the rent or the last day of the month in which the
   52  customer completes the occupancy of the accommodation. The owner
   53  or operator shall report and remit the taxes along with the
   54  owner or operator’s return, which is due in the month following
   55  the month in which the taxes are paid to the owner or operator.
   56  The owner or operator is not liable for any tax, penalty, or
   57  interest due as a result of the failure of the room remarketer
   58  to accurately report and remit the taxes imposed by this section
   59  or by s. 125.0104, s. 125.0108, or s. 212.0305, or s. 2 of
   60  chapter 67-930, Laws of Florida, as amended. If the owner or
   61  operator does not agree to report and remit taxes on behalf of
   62  the room remarketer, that person shall extend his or her annual
   63  resale certificate in lieu of paying taxes on the amounts he or
   64  she pays to the owner or operator for the accommodations. A room
   65  remarketer may file with the department a single application for
   66  registration. Such application for registration must identify
   67  each county in which transient accommodations are located. Such
   68  room remarketer must also file a separate registration with each
   69  county that self-administers any local transient accommodations
   70  tax. A room remarketer may file a consolidated return as
   71  provided in s. 212.11(1)(e).
   72         Section 2. This act shall take effect July 1, 2010.