Florida Senate - 2011                          SENATOR AMENDMENT
       Bill No. CS for SB 376
       
       
       
       
       
       
                                Barcode 805408                          
       
                              LEGISLATIVE ACTION                        
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       Senator Lynn moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Subsections (8), (9), and (10) are added to
    6  section 212.03, Florida Statutes, to read:
    7         212.03 Transient rentals tax; rate, procedure, enforcement,
    8  exemptions.—
    9         (8)For purposes of this section, ss. 125.0104, 125.0108,
   10  and 212.0305, and chapter 67-930, Laws of Florida, as amended,
   11  the business of renting, leasing, letting, or granting a license
   12  to use transient rental accommodations includes any activity in
   13  which a person offers information about the availability of
   14  accommodations to a customer, arranges for the customer’s
   15  occupancy of the accommodations, establishes the total rent the
   16  customer pays for the accommodations, or collects the rental
   17  payments from the customer.
   18         (9)(a)The terms “total rent” as used in this section,
   19  “total consideration” as used in ss. 125.0104 and 125.0108,
   20  “consideration” as used in s. 212.0305, and “rent” as used in
   21  chapter 67-930, Laws of Florida, as amended, have the same
   22  meaning and include:
   23         1.The total amount a customer pays for the right to occupy
   24  a transient accommodation.
   25         2.Charges that must be paid as a condition of the right of
   26  occupancy, except for mandatory fees imposed for the
   27  availability of communications services.
   28         3.Charges paid by a customer to the person collecting the
   29  rent or consideration as a condition of the right of occupancy,
   30  even if the charges are separately stated or are for tangible
   31  personal property or services provided by a third party.
   32         4.Charges for the use of tangible personal property or
   33  services as a condition of the right of occupancy, even if
   34  separately stated.
   35         (b)Notwithstanding paragraph (a), the department may adopt
   36  rules that exclude separately stated charges for tangible
   37  personal property and services from the definition of total rent
   38  or total consideration.
   39         (10)Persons engaging in activities described in subsection
   40  (8) shall register with the department and collect and remit
   41  taxes on the total rent charged to their customers, unless the
   42  registered owners or operators of the accommodations agree in
   43  writing to report and remit taxes on their behalf. Any written
   44  agreement must require the person collecting the rent to report
   45  total taxable sales and taxes due and pay the taxes collected to
   46  the owner or operator by the last day of the month in which the
   47  customer pays the rent or the last day of the month in which the
   48  customer completes the occupancy of the accommodation. The owner
   49  or operator shall report and remit the taxes along with the
   50  owner or operator’s return, which is due in the month following
   51  the month in which the taxes are paid to the owner or operator.
   52  The owner or operator is not liable for any tax, penalty, or
   53  interest due as a result of the failure of the person who
   54  arranged the occupancy and collected the rent to accurately
   55  report and remit the taxes imposed by this section or by s.
   56  125.0104, s. 125.0108, or s. 212.0305, or s. 2 of chapter 67
   57  930, Laws of Florida, as amended. If the owner or operator does
   58  not agree to report and remit taxes on behalf of the person who
   59  rents the accommodations as provided in subsection (8), that
   60  person shall extend his or her annual resale certificate in lieu
   61  of paying taxes on the amounts he or she pays to the owner or
   62  operator for the accommodations. A person engaged in the
   63  activities described in subsection (8) may file with the
   64  department a single application for registration. Such
   65  application for registration must identify each county in which
   66  transient accommodations are located. Such person must also file
   67  a separate registration with each county that self-administers
   68  any local transient accommodations tax. A person engaged in the
   69  activities described in subsection (8) may file a consolidated
   70  return as provided in s. 212.11(1)(e).
   71         Section 2. (1)The Department of Revenue shall provide for
   72  an amnesty for unpaid taxes, penalties, and interest imposed
   73  under chapter 125 or chapter 212, Florida Statutes, or chapter
   74  67-930, Laws of Florida, as amended, on transient rentals if:
   75         (a)The rentals subject to amnesty were made prior to July
   76  1, 2011.
   77         (b)The rental payments were collected by persons who are
   78  not owners, operators, or managers of the transient rental
   79  facilities or their agents.
   80         (c)The person who collected the rental payments registers
   81  with the department and any applicable local jurisdictions to
   82  pay taxes on transient rentals on or before October 1, 2011.
   83         (d)The person who collected the rental payments applies
   84  for amnesty by October 1, 2011, pursuant to rules of the
   85  department.
   86         (2)(a)The amnesty is not available for taxes, penalties,
   87  or interest assessed if the assessment is final and has not been
   88  timely challenged, or for any taxes, penalties, or interest that
   89  have been paid to the department or other jurisdiction unless
   90  the payment is the subject of an assessment that is not final or
   91  that has been timely challenged.
   92         (b)The amnesty is not available for tax billed to or
   93  collected from the consumer who pays for occupancy of the
   94  transient rental facility. The amnesty applies, however, to such
   95  amounts to the extent that the person who collected the rental
   96  payments documents that such taxes were remitted to the owner or
   97  operator of the transient rental facility.
   98         (3)The Department of Revenue may adopt emergency rules to
   99  implement the provisions of this act. Such rules may provide
  100  forms and procedures for applying for amnesty, for reporting the
  101  rentals for which amnesty is sought, and for ensuring the
  102  applicant’s ongoing commitment to registration, collection, and
  103  remittance of the taxes imposed by state law on transient
  104  rentals. Notwithstanding any other provision of law, the
  105  emergency rules shall remain effective until 6 months after the
  106  date of adoption of the rule or the date of final resolution of
  107  all amnesty applications filed pursuant to this section,
  108  whichever occurs later. These rules may be renewed during the
  109  pendency of procedures to adopt rules addressing the subject of
  110  the emergency rules.
  111         Section 3. This act shall take effect July 1, 2011.
  112  
  113  ================= T I T L E  A M E N D M E N T ================
  114         And the title is amended as follows:
  115         Delete everything before the enacting clause
  116  and insert:
  117                        A bill to be entitled                      
  118         An act relating to the tax on transient rentals;
  119         amending s. 212.03, F.S.; requiring that persons who
  120         engage in certain business activities related to
  121         transient rentals collect the tax; providing
  122         definitions; authorizing the Department of Revenue to
  123         adopt rules to exclude certain charges from the
  124         definition of the terms “total rent” or “total
  125         consideration”; requiring certain persons to report
  126         and remit the tax on certain transient rentals;
  127         providing requirements, procedures, and limitations;
  128         requiring the Department of Revenue to provide for an
  129         amnesty for certain unpaid taxes, penalties, and
  130         interest; providing criteria for qualifying for the
  131         amnesty; providing exclusions from application of the
  132         amnesty; authorizing the department to adopt emergency
  133         rules to implement the amnesty; providing for the
  134         effective period of such rules; providing an effective
  135         date.