| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; amending s. 125.0104, F.S.; providing |
| 4 | definitions relating to the tourist development tax; |
| 5 | providing separate statement of tax requirements; |
| 6 | providing construction; amending s. 125.0108, F.S.; |
| 7 | providing definitions relating to the tourist impact tax; |
| 8 | providing separate statement of tax requirements; |
| 9 | providing construction; amending s. 212.03, F.S.; |
| 10 | providing definitions relating to the transient rentals |
| 11 | tax; revising requirements for charging, collecting, and |
| 12 | remitting the tax; providing requirements for separate |
| 13 | statement of the tax on rental documents; amending s. |
| 14 | 212.0305, F.S.; providing definitions relating to the |
| 15 | convention development tax; revising requirements for |
| 16 | charging, collecting, and remitting the tax; providing |
| 17 | requirements for separate statement of the tax on rental |
| 18 | documents; amending s. 213.30, F.S.; authorizing the |
| 19 | Department of Revenue to compensate county governments for |
| 20 | providing certain information to the department; |
| 21 | specifying a payment amount; amending ss. 1 and 3, ch. 67- |
| 22 | 930, Laws of Florida, as amended; providing definitions |
| 23 | relating to a municipal resort tax; providing separate |
| 24 | statement of tax requirements; providing construction; |
| 25 | providing an effective date. |
| 26 |
|
| 27 | Be It Enacted by the Legislature of the State of Florida: |
| 28 |
|
| 29 | Section 1. Paragraphs (a) and (f) of subsection (3) of |
| 30 | section 125.0104, Florida Statutes, are amended to read: |
| 31 | 125.0104 Tourist development tax; procedure for levying; |
| 32 | authorized uses; referendum; enforcement.- |
| 33 | (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.- |
| 34 | (a)1. It is declared to be the intent of the Legislature |
| 35 | that every person who rents, leases, or lets for consideration |
| 36 | any living quarters or accommodations in any hotel, apartment |
| 37 | hotel, motel, resort motel, apartment, apartment motel, |
| 38 | roominghouse, mobile home park, recreational vehicle park, |
| 39 | condominium, or timeshare resort for a term of 6 months or less |
| 40 | is exercising a privilege which is subject to taxation under |
| 41 | this section, unless such person rents, leases, or lets for |
| 42 | consideration any living quarters or accommodations which are |
| 43 | exempt according to the provisions of chapter 212. |
| 44 | 2.a. Tax is shall be due on the consideration paid for |
| 45 | occupancy in the county pursuant to a regulated short-term |
| 46 | product, as defined in s. 721.05, or occupancy in the county |
| 47 | pursuant to a product that would be deemed a regulated short- |
| 48 | term product if the agreement to purchase the short-term right |
| 49 | were executed in this state. Such tax shall be collected on the |
| 50 | last day of occupancy within the county unless such |
| 51 | consideration is applied to the purchase of a timeshare estate. |
| 52 | The occupancy of an accommodation of a timeshare resort pursuant |
| 53 | to a timeshare plan, a multisite timeshare plan, or an exchange |
| 54 | transaction in an exchange program, as defined in s. 721.05, by |
| 55 | the owner of a timeshare interest or such owner's guest, which |
| 56 | guest is not paying monetary consideration to the owner or to a |
| 57 | third party for the benefit of the owner, is not a privilege |
| 58 | subject to taxation under this section. A membership or |
| 59 | transaction fee paid by a timeshare owner that does not provide |
| 60 | the timeshare owner with the right to occupy any specific |
| 61 | timeshare unit but merely provides the timeshare owner with the |
| 62 | opportunity to exchange a timeshare interest through an exchange |
| 63 | program is a service charge and not subject to taxation under |
| 64 | this section. |
| 65 | 3.b. Consideration paid for the purchase of a timeshare |
| 66 | license in a timeshare plan, as defined in s. 721.05, is rent |
| 67 | subject to taxation under this section. |
| 68 | 4. As used in this section, the terms "consideration," |
| 69 | "rental," and "rents" mean the amount received by a person |
| 70 | operating transient accommodations or the owner of such |
| 71 | accommodations for the use of any living quarters or sleeping or |
| 72 | housekeeping accommodations in, from, or a part of, or in |
| 73 | connection with, any hotel, apartment house, roominghouse, |
| 74 | timeshare resort, tourist or trailer camp, mobile home park, |
| 75 | recreational vehicle park, or condominium. The term "person |
| 76 | operating transient accommodations" means a person conducting |
| 77 | the daily affairs of the physical facilities furnishing |
| 78 | transient accommodations who is responsible for providing any of |
| 79 | the services commonly associated with operating the facilities |
| 80 | furnishing transient accommodations, including providing |
| 81 | physical access to such facilities, regardless of whether such |
| 82 | commonly associated services are provided by unrelated persons. |
| 83 | The terms "consideration," "rental," and "rents" do not include |
| 84 | payments received by unrelated persons from the lessee, tenant, |
| 85 | or customer for facilitating the booking of reservations for or |
| 86 | on behalf of the lessees, tenants, or customers at hotels, |
| 87 | apartment houses, roominghouses, timeshare resorts, tourist or |
| 88 | trailer camps, mobile home parks, recreational vehicle parks, or |
| 89 | condominiums in this state. The term "unrelated persons" means |
| 90 | persons who are not related to the person operating transient |
| 91 | accommodations or to the owner of such accommodations within the |
| 92 | meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal |
| 93 | Revenue Code of 1986, as amended. |
| 94 | (f) The tourist development tax shall be charged by the |
| 95 | person receiving the consideration for the lease or rental, and |
| 96 | it shall be collected from the lessee, tenant, or customer, or |
| 97 | the person facilitating the booking of the reservation at the |
| 98 | time of payment of the consideration for such lease or rental. A |
| 99 | person operating transient accommodations or the owner of such |
| 100 | accommodations shall separately state the tax from the rental |
| 101 | charged on the receipt, invoice, or other documentation issued |
| 102 | with respect to charges for transient accommodations. Persons |
| 103 | who facilitate the booking of reservations who are unrelated |
| 104 | persons with respect to a person who operates transient |
| 105 | accommodations with respect to which the reservation is booked |
| 106 | shall separately state, prior to occupancy of the room, the |
| 107 | estimated amounts to be charged as taxes by the person operating |
| 108 | the transient accommodation or the owner of such accommodation |
| 109 | on the final receipt, invoice, or other documentation provided |
| 110 | to the customer by the person facilitating the booking of the |
| 111 | reservation. Any amounts specifically collected as tax are |
| 112 | county funds and shall be remitted as tax. |
| 113 | Section 2. Section 125.0108, Florida Statutes, is amended |
| 114 | to read: |
| 115 | 125.0108 Areas of critical state concern; tourist impact |
| 116 | tax.- |
| 117 | (1)(a) Subject to the provisions of this section, any |
| 118 | county creating a land authority pursuant to s. 380.0663(1) is |
| 119 | authorized to levy by ordinance, in the area or areas within |
| 120 | said county designated as an area of critical state concern |
| 121 | pursuant to chapter 380, a tourist impact tax on the taxable |
| 122 | privileges described in paragraph (2)(a) (b); however, if the |
| 123 | area or areas of critical state concern are greater than 50 |
| 124 | percent of the land area of the county, the tax may be levied |
| 125 | throughout the entire county. Such tax shall not be effective |
| 126 | unless and until land development regulations and a local |
| 127 | comprehensive plan that meet the requirements of chapter 380 |
| 128 | have become effective and such tax is approved by referendum as |
| 129 | provided for in subsection (6) (5). |
| 130 | (b) As used in this section, the terms "consideration," |
| 131 | "rental," and "rents" mean the amount received by a person |
| 132 | operating transient accommodations or the owner of such |
| 133 | accommodations for the use of any living quarters or sleeping or |
| 134 | housekeeping accommodations in, from, or a part of, or in |
| 135 | connection with, any hotel, apartment house, roominghouse, |
| 136 | timeshare resort, tourist or trailer camp, mobile home park, |
| 137 | recreational vehicle park, or condominium. The term "person |
| 138 | operating transient accommodations" means a person conducting |
| 139 | the daily affairs of the physical facilities furnishing |
| 140 | transient accommodations who is responsible for providing any of |
| 141 | the services commonly associated with operating the facilities |
| 142 | furnishing transient accommodations, including providing |
| 143 | physical access to such facilities, regardless of whether such |
| 144 | commonly associated services are provided by unrelated persons. |
| 145 | The terms "consideration," "rental," and "rents" do not include |
| 146 | payments received by unrelated persons from the lessee, tenant, |
| 147 | or customer for facilitating the booking of reservations for or |
| 148 | on behalf of the lessees, tenants, or customers at hotels, |
| 149 | apartment houses, roominghouses, timeshare resorts, tourist or |
| 150 | trailer camps, mobile home parks, recreational vehicle parks, or |
| 151 | condominiums in this state. The term "unrelated persons" means |
| 152 | persons who are not related to the person operating transient |
| 153 | accommodations or to the owner of such accommodations within the |
| 154 | meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal |
| 155 | Revenue Code of 1986, as amended. |
| 156 | (2)(a)(b)1. It is declared to be the intent of the |
| 157 | Legislature that every person who rents, leases, or lets for |
| 158 | consideration any living quarters or accommodations in any |
| 159 | hotel, apartment hotel, motel, resort motel, apartment, |
| 160 | apartment motel, roominghouse, mobile home park, recreational |
| 161 | vehicle park, condominium, or timeshare resort for a term of 6 |
| 162 | months or less, unless such establishment is exempt from the tax |
| 163 | imposed by s. 212.03, is exercising a taxable privilege on the |
| 164 | proceeds therefrom under this section. |
| 165 | (b)1.2.a. Tax shall be due on the consideration paid for |
| 166 | occupancy in the county pursuant to a regulated short-term |
| 167 | product, as defined in s. 721.05, or occupancy in the county |
| 168 | pursuant to a product that would be deemed a regulated short- |
| 169 | term product if the agreement to purchase the short-term right |
| 170 | were executed in this state. Such tax shall be collected on the |
| 171 | last day of occupancy within the county unless such |
| 172 | consideration is applied to the purchase of a timeshare estate. |
| 173 | The occupancy of an accommodation of a timeshare resort pursuant |
| 174 | to a timeshare plan, a multisite timeshare plan, or an exchange |
| 175 | transaction in an exchange program, as defined in s. 721.05, by |
| 176 | the owner of a timeshare interest or such owner's guest, which |
| 177 | guest is not paying monetary consideration to the owner or to a |
| 178 | third party for the benefit of the owner, is not a privilege |
| 179 | subject to taxation under this section. A membership or |
| 180 | transaction fee paid by a timeshare owner that does not provide |
| 181 | the timeshare owner with the right to occupy any specific |
| 182 | timeshare unit but merely provides the timeshare owner with the |
| 183 | opportunity to exchange a timeshare interest through an exchange |
| 184 | program is a service charge and not subject to taxation under |
| 185 | this section. |
| 186 | 2.b. Consideration paid for the purchase of a timeshare |
| 187 | license in a timeshare plan, as defined in s. 721.05, is rent |
| 188 | subject to taxation under this section. |
| 189 | (c) The governing board of the county may, by passage of a |
| 190 | resolution by four-fifths vote, repeal such tax. |
| 191 | (d) The tourist impact tax shall be levied at the rate of |
| 192 | 1 percent of each dollar and major fraction thereof of the total |
| 193 | consideration charged for such taxable privilege. When receipt |
| 194 | of consideration is by way of property other than money, the tax |
| 195 | shall be levied and imposed on the fair market value of such |
| 196 | nonmonetary consideration. |
| 197 | (e) The tourist impact tax shall be in addition to any |
| 198 | other tax imposed pursuant to chapter 212 and in addition to all |
| 199 | other taxes and fees and the consideration for the taxable |
| 200 | privilege. |
| 201 | (f) The tourist impact tax shall be charged by the person |
| 202 | receiving the consideration for the taxable privilege, and it |
| 203 | shall be collected from the lessee, tenant, or customer, or the |
| 204 | person facilitating the booking of the reservation at the time |
| 205 | of payment of the consideration for such taxable privilege. A |
| 206 | person operating transient accommodations or the owner of such |
| 207 | accommodations shall separately state the tax from the rental |
| 208 | charged on the receipt, invoice, or other documentation issued |
| 209 | with respect to charges for transient accommodations. Persons |
| 210 | who facilitate the booking of reservations who are unrelated |
| 211 | persons with respect to a person who operates transient |
| 212 | accommodations with respect to which the reservation is booked |
| 213 | shall separately state, prior to occupancy of the room, the |
| 214 | estimated amounts to be charged as taxes by the person operating |
| 215 | the transient accommodation or the owner of such accommodation |
| 216 | on the final receipt, invoice, or other documentation provided |
| 217 | to the customer by the person facilitating the booking of the |
| 218 | reservation. Any amounts specifically collected as tax are |
| 219 | county funds and shall be remitted as tax. |
| 220 | (g) A county that has levied the tourist impact tax |
| 221 | authorized by this section in an area or areas designated as an |
| 222 | area of critical state concern for at least 20 consecutive years |
| 223 | prior to removal of the designation may continue to levy the |
| 224 | tourist impact tax in accordance with this section for 20 years |
| 225 | following removal of the designation. After expiration of the |
| 226 | 20-year period, a county may continue to levy the tourist impact |
| 227 | tax authorized by this section if the county adopts an ordinance |
| 228 | reauthorizing levy of the tax and the continued levy of the tax |
| 229 | is approved by referendum as provided for in subsection (6) (5). |
| 230 | (3)(2)(a) The person receiving the consideration for such |
| 231 | taxable privilege and the person doing business within such area |
| 232 | or areas of critical state concern or within the entire county, |
| 233 | as applicable, shall receive, account for, and remit the tourist |
| 234 | impact tax to the Department of Revenue at the time and in the |
| 235 | manner provided for persons who collect and remit taxes under |
| 236 | chapter 212. The same duties and privileges imposed by chapter |
| 237 | 212 upon dealers in tangible property, respecting the collection |
| 238 | and remission of tax; the making of returns; the keeping of |
| 239 | books, records, and accounts; and compliance with the rules of |
| 240 | the Department of Revenue in the administration of that chapter |
| 241 | shall apply to and be binding upon all persons who are subject |
| 242 | to the provisions of this section. However, the Department of |
| 243 | Revenue may authorize a quarterly return and payment when the |
| 244 | tax remitted by the dealer for the preceding quarter did not |
| 245 | exceed $25. |
| 246 | (b) The Department of Revenue shall keep records showing |
| 247 | the amount of taxes collected, which records shall also include |
| 248 | records disclosing the amount of taxes collected for and from |
| 249 | each county in which the tax imposed and authorized by this |
| 250 | section is applicable. These records shall be open for |
| 251 | inspection during the regular office hours of the Department of |
| 252 | Revenue, subject to the provisions of s. 213.053. |
| 253 | (c) Collections received by the Department of Revenue from |
| 254 | the tax, less costs of administration of this section, shall be |
| 255 | paid and returned monthly to the county and the land authority |
| 256 | in accordance with the provisions of subsection (4) (3). |
| 257 | (d) The Department of Revenue is authorized to employ |
| 258 | persons and incur other expenses for which funds are |
| 259 | appropriated by the Legislature. |
| 260 | (e) The Department of Revenue is empowered to promulgate |
| 261 | such rules and prescribe and publish such forms as may be |
| 262 | necessary to effectuate the purposes of this section. The |
| 263 | department is authorized to establish audit procedures and to |
| 264 | assess for delinquent taxes. |
| 265 | (f) The estimated tax provisions contained in s. 212.11 do |
| 266 | not apply to the administration of any tax levied under this |
| 267 | section. |
| 268 | (4)(3) All tax revenues received pursuant to this section, |
| 269 | less administrative costs, shall be distributed as follows: |
| 270 | (a) Fifty percent shall be transferred to the land |
| 271 | authority to be used to purchase property in the area of |
| 272 | critical state concern for which the revenue is generated. An |
| 273 | amount not to exceed 5 percent may be used for administration |
| 274 | and other costs incident to such purchases. |
| 275 | (b) Fifty percent shall be distributed to the governing |
| 276 | body of the county where the revenue was generated. Such |
| 277 | proceeds shall be used to offset the loss of ad valorem taxes |
| 278 | due to acquisitions provided for by this act. |
| 279 | (5)(4)(a) Any person who is taxable hereunder who fails or |
| 280 | refuses to charge and collect from the person paying for the |
| 281 | taxable privilege the taxes herein provided, either by himself |
| 282 | or herself or through agents or employees, is, in addition to |
| 283 | being personally liable for the payment of the tax, guilty of a |
| 284 | misdemeanor of the second degree, punishable as provided in s. |
| 285 | 775.082 or s. 775.083. |
| 286 | (b) No person shall advertise or hold out to the public in |
| 287 | any manner, directly or indirectly, that he or she will absorb |
| 288 | all or any part of the tax; that he or she will relieve the |
| 289 | person paying for the taxable privilege of the payment of all or |
| 290 | any part of the tax; or that the tax will not be added to the |
| 291 | consideration for the taxable privilege or that, when added, the |
| 292 | tax or any part thereof will be refunded or refused, either |
| 293 | directly or indirectly, by any method whatsoever. Any person who |
| 294 | willfully violates any provision of this paragraph is guilty of |
| 295 | a misdemeanor of the second degree, punishable as provided in s. |
| 296 | 775.082 or s. 775.083. |
| 297 | (c) The tax authorized to be levied by this section shall |
| 298 | constitute a lien on the property of the business, lessee, |
| 299 | customer, or tenant in the same manner as, and shall be |
| 300 | collectible as are, liens authorized and imposed in ss. 713.67, |
| 301 | 713.68, and 713.69. |
| 302 | (6)(5) The tourist impact tax authorized by this section |
| 303 | shall take effect only upon express approval by a majority vote |
| 304 | of those qualified electors in the area or areas of critical |
| 305 | state concern in the county seeking to levy such tax, voting in |
| 306 | a referendum to be held by the governing board of such county in |
| 307 | conjunction with a general or special election, in accordance |
| 308 | with the provisions of law relating to elections currently in |
| 309 | force. However, if the area or areas of critical state concern |
| 310 | are greater than 50 percent of the land area of the county and |
| 311 | the tax is to be imposed throughout the entire county, the tax |
| 312 | shall take effect only upon express approval of a majority of |
| 313 | the qualified electors of the county voting in such a |
| 314 | referendum. |
| 315 | (7)(6) The effective date of the levy and imposition of |
| 316 | the tourist impact tax authorized under this section shall be |
| 317 | the first day of the second month following approval of the |
| 318 | ordinance by referendum or the first day of any subsequent month |
| 319 | as may be specified in the ordinance. A certified copy of the |
| 320 | ordinance shall include the time period and the effective date |
| 321 | of the tax levy and shall be furnished by the county to the |
| 322 | Department of Revenue within 10 days after passing an ordinance |
| 323 | levying such tax and again within 10 days after approval by |
| 324 | referendum of such tax. If applicable, the county levying the |
| 325 | tax shall provide the Department of Revenue with a list of the |
| 326 | businesses in the area of critical state concern where the |
| 327 | tourist impact tax is levied by zip code or other means of |
| 328 | identification. Notwithstanding the provisions of s. 213.053, |
| 329 | the Department of Revenue shall assist the county in compiling |
| 330 | such list of businesses. The tourist impact tax, if not repealed |
| 331 | sooner pursuant to paragraph (1)(c), shall be repealed 10 years |
| 332 | after the date the area of critical state concern designation is |
| 333 | removed. |
| 334 | Section 3. Paragraph (b) of subsection (1) and subsection |
| 335 | (2) of section 212.03, Florida Statutes, are amended to read: |
| 336 | 212.03 Transient rentals tax; rate, procedure, |
| 337 | enforcement, exemptions.- |
| 338 | (1) |
| 339 | (b)1. Tax shall be due on the consideration paid for |
| 340 | occupancy in the county pursuant to a regulated short-term |
| 341 | product, as defined in s. 721.05, or occupancy in the county |
| 342 | pursuant to a product that would be deemed a regulated short- |
| 343 | term product if the agreement to purchase the short-term right |
| 344 | was executed in this state. Such tax shall be collected on the |
| 345 | last day of occupancy within the county unless such |
| 346 | consideration is applied to the purchase of a timeshare estate. |
| 347 | The occupancy of an accommodation of a timeshare resort pursuant |
| 348 | to a timeshare plan, a multisite timeshare plan, or an exchange |
| 349 | transaction in an exchange program, as defined in s. 721.05, by |
| 350 | the owner of a timeshare interest or such owner's guest, which |
| 351 | guest is not paying monetary consideration to the owner or to a |
| 352 | third party for the benefit of the owner, is not a privilege |
| 353 | subject to taxation under this section. A membership or |
| 354 | transaction fee paid by a timeshare owner that does not provide |
| 355 | the timeshare owner with the right to occupy any specific |
| 356 | timeshare unit but merely provides the timeshare owner with the |
| 357 | opportunity to exchange a timeshare interest through an exchange |
| 358 | program is a service charge and not subject to taxation under |
| 359 | this section. |
| 360 | 2. Consideration paid for the purchase of a timeshare |
| 361 | license in a timeshare plan, as defined in s. 721.05, is rent |
| 362 | subject to taxation under this section. |
| 363 | 3. As used in this section, the terms "rent," "rental," |
| 364 | "rentals," and "rental payments" mean the amount received by a |
| 365 | person operating transient accommodations or the owner of such |
| 366 | accommodations for the use of any living quarters or sleeping or |
| 367 | housekeeping accommodations in, from, or a part of, or in |
| 368 | connection with, any hotel, apartment house, roominghouse, |
| 369 | mobile home park, recreational vehicle park, condominium, |
| 370 | timeshare resort, or tourist or trailer camp. The term "person |
| 371 | operating transient accommodations" means a person conducting |
| 372 | the daily affairs of the physical facilities furnishing |
| 373 | transient accommodations who is responsible for providing any of |
| 374 | the services commonly associated with operating the facilities |
| 375 | furnishing transient accommodations, including providing |
| 376 | physical access to such facilities, regardless of whether such |
| 377 | commonly associated services are provided by unrelated persons. |
| 378 | The terms "rent," "rental," "rentals," and "rental payments" do |
| 379 | not include payments received by unrelated persons from the |
| 380 | lessee, tenant, customer, or licensee for facilitating the |
| 381 | booking of reservations for or on behalf of the lessees, |
| 382 | tenants, customers, or licensees at hotels, apartment houses, |
| 383 | roominghouses, mobile home parks, recreational vehicle parks, |
| 384 | condominiums, timeshare resorts, or tourist or trailer camps in |
| 385 | this state. The term "unrelated persons" means persons who are |
| 386 | not related to the person operating transient accommodations or |
| 387 | to the owner of such accommodations within the meaning of s. |
| 388 | 1504, s. 267(b), or s. 707(b) of the Internal Revenue Code of |
| 389 | 1986, as amended. |
| 390 | (2) The tax provided for in this section herein shall be |
| 391 | in addition to the total amount of the rental, shall be charged |
| 392 | by any the lessor or person operating transient accommodations |
| 393 | or the owner of such accommodations subject to the tax imposed |
| 394 | under this chapter receiving the rent in and by such said rental |
| 395 | arrangement to the lessee or person paying the rental, and shall |
| 396 | be due and payable at the time of the receipt of such rental |
| 397 | payment by the lessor or person operating the transient |
| 398 | accommodations or the owner of such accommodations, as defined |
| 399 | in this chapter, who receives said rental or payment. The owner, |
| 400 | lessor, or person operating the transient accommodations or the |
| 401 | owner of such accommodations receiving the rent shall remit the |
| 402 | tax to the department the tax on the amount of the rent received |
| 403 | by the person operating the transient accommodations or the |
| 404 | owner of such accommodations at the times and in the manner |
| 405 | hereinafter provided for dealers to remit taxes under this |
| 406 | chapter. The same duties imposed by this chapter upon dealers in |
| 407 | tangible personal property respecting the collection and |
| 408 | remission of the tax; the making of returns; the keeping of |
| 409 | books, records, and accounts; and the compliance with the rules |
| 410 | and regulations of the department in the administration of this |
| 411 | chapter shall apply to and be binding upon all persons who |
| 412 | manage or operate hotels, apartment houses, roominghouses, |
| 413 | tourist and trailer camps, and the rental of condominium units, |
| 414 | and to all persons who collect or receive such rents on behalf |
| 415 | of such owner or lessor taxable under this chapter. A person |
| 416 | operating transient accommodations or the owner of such |
| 417 | accommodations shall separately state the tax from the rental |
| 418 | charged on the receipt, invoice, or other documentation issued |
| 419 | with respect to charges for transient accommodations. Persons |
| 420 | facilitating the booking of reservations who are unrelated to |
| 421 | the person operating the transient accommodations in which the |
| 422 | reservation is booked shall separately state, prior to occupancy |
| 423 | of the room, the estimated amounts to be charged as taxes by the |
| 424 | person operating the transient accommodation or the owner of |
| 425 | such accommodation on the final receipt, invoice, or other |
| 426 | documentation provided to the customer by the person |
| 427 | facilitating the booking of the reservation. Any amounts |
| 428 | specifically collected as a tax are state funds and must be |
| 429 | remitted as tax. |
| 430 | Section 4. Paragraphs (a) and (b) of subsection (3) of |
| 431 | section 212.0305, Florida Statutes, are amended to read: |
| 432 | 212.0305 Convention development taxes; intent; |
| 433 | administration; authorization; use of proceeds.- |
| 434 | (3) APPLICATION; ADMINISTRATION; PENALTIES.- |
| 435 | (a)1. The convention development tax on transient rentals |
| 436 | imposed by the governing body of any county authorized to so |
| 437 | levy shall apply to the amount of any payment made by any person |
| 438 | to rent, lease, or use for a period of 6 months or less any |
| 439 | living quarters or accommodations in a hotel, apartment hotel, |
| 440 | motel, resort motel, apartment, apartment motel, roominghouse, |
| 441 | tourist or trailer camp, mobile home park, recreational vehicle |
| 442 | park, condominium, or timeshare resort. When receipt of |
| 443 | consideration is by way of property other than money, the tax |
| 444 | shall be levied and imposed on the fair market value of such |
| 445 | nonmonetary consideration. Any payment made by a person to rent, |
| 446 | lease, or use any living quarters or accommodations which are |
| 447 | exempt from the tax imposed under s. 212.03 shall likewise be |
| 448 | exempt from any tax imposed under this section. |
| 449 | 2.a. Tax shall be due on the consideration paid for |
| 450 | occupancy in the county pursuant to a regulated short-term |
| 451 | product, as defined in s. 721.05, or occupancy in the county |
| 452 | pursuant to a product that would be deemed a regulated short- |
| 453 | term product if the agreement to purchase the short-term right |
| 454 | was executed in this state. Such tax shall be collected on the |
| 455 | last day of occupancy within the county unless such |
| 456 | consideration is applied to the purchase of a timeshare estate. |
| 457 | The occupancy of an accommodation of a timeshare resort pursuant |
| 458 | to a timeshare plan, a multisite timeshare plan, or an exchange |
| 459 | transaction in an exchange program, as defined in s. 721.05, by |
| 460 | the owner of a timeshare interest or such owner's guest, which |
| 461 | guest is not paying monetary consideration to the owner or to a |
| 462 | third party for the benefit of the owner, is not a privilege |
| 463 | subject to taxation under this section. A membership or |
| 464 | transaction fee paid by a timeshare owner that does not provide |
| 465 | the timeshare owner with the right to occupy any specific |
| 466 | timeshare unit but merely provides the timeshare owner with the |
| 467 | opportunity to exchange a timeshare interest through an exchange |
| 468 | program is a service charge and not subject to taxation under |
| 469 | this section. |
| 470 | 3.b. Consideration paid for the purchase of a timeshare |
| 471 | license in a timeshare plan, as defined in s. 721.05, is rent |
| 472 | subject to taxation under this section. |
| 473 | 4. As used in this section, the terms "consideration," |
| 474 | "rental," and "rents" mean the amount received by a person |
| 475 | operating transient accommodations or the owner of such |
| 476 | accommodations for the use of any living quarters or sleeping or |
| 477 | housekeeping accommodations in, from, or a part of, or in |
| 478 | connection with, any hotel, apartment house, roominghouse, |
| 479 | timeshare resort, tourist or trailer camp, mobile home park, |
| 480 | recreational vehicle park, or condominium. The term "person |
| 481 | operating transient accommodations" means a person conducting |
| 482 | the daily affairs of the physical facilities furnishing |
| 483 | transient accommodations who is responsible for providing any of |
| 484 | the services commonly associated with operating the facilities |
| 485 | furnishing transient accommodations, including providing |
| 486 | physical access to such facilities, regardless of whether such |
| 487 | commonly associated services are provided by unrelated persons. |
| 488 | The terms "consideration," "rental," and "rents" do not include |
| 489 | payments received by unrelated persons from the lessee, tenant, |
| 490 | or customer for facilitating the booking of reservations for or |
| 491 | on behalf of the lessees, tenants, or customers at hotels, |
| 492 | apartment houses, roominghouses, timeshare resorts, tourist or |
| 493 | trailer camps, mobile home parks, recreational vehicle parks, or |
| 494 | condominiums in this state. The term "unrelated persons" means |
| 495 | persons who are not related to the person operating transient |
| 496 | accommodations or to the owner of such accommodations within the |
| 497 | meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal |
| 498 | Revenue Code of 1986, as amended. |
| 499 | (b) The tax shall be charged by the person receiving the |
| 500 | consideration for the lease or rental, and the tax shall be |
| 501 | collected from the lessee, tenant, or customer, or the person |
| 502 | facilitating the booking of the reservation at the time of |
| 503 | payment of the consideration for such lease or rental. A person |
| 504 | operating transient accommodations or the owner of such |
| 505 | accommodations shall separately state the tax from the rental |
| 506 | charged on the receipt, invoice, or other documentation issued |
| 507 | with respect to charges for transient accommodations. Persons |
| 508 | facilitating the booking of reservations who are unrelated to |
| 509 | the person operating the transient accommodations in which the |
| 510 | reservation is booked shall separately state, prior to occupancy |
| 511 | of the room, the estimated amounts to be charged as taxes by the |
| 512 | person operating the transient accommodation or the owner of |
| 513 | such accommodation on the final receipt, invoice, or other |
| 514 | documentation provided to the customer by the person |
| 515 | facilitating the booking of the reservation. Any amounts |
| 516 | specifically collected as a tax are county funds and must be |
| 517 | remitted as tax. |
| 518 | Section 5. Subsection (1) of section 213.30, Florida |
| 519 | Statutes, is amended to read: |
| 520 | 213.30 Compensation for information relating to a |
| 521 | violation of the tax laws.- |
| 522 | (1) The executive director of the department, pursuant to |
| 523 | rules adopted by the department, is authorized to compensate: |
| 524 | (a) A county government providing information to the |
| 525 | department leading to: |
| 526 | 1. The punishment of, or collection of taxes, penalties, |
| 527 | or interest from, any person with respect to the tax imposed by |
| 528 | s. 212.03. The amount of any payment made under this |
| 529 | subparagraph may not exceed 10 percent of any tax, penalties, or |
| 530 | interest collected as a result of such information. |
| 531 | 2. The identification and registration of a taxpayer who |
| 532 | is not in compliance with the registration requirements of s. |
| 533 | 212.03. The amount of the payment made to any person who |
| 534 | provides information to the department which results in the |
| 535 | registration of a noncompliant taxpayer shall be $100. The |
| 536 | reward authorized in this subparagraph shall be paid only if the |
| 537 | noncompliant taxpayer: |
| 538 | a. Is engaged in a bona fide taxable activity. |
| 539 | b. Is found by the department to have an unpaid tax |
| 540 | liability. |
| 541 | (b) Persons providing information to the department |
| 542 | leading to: |
| 543 | 1.(a) The punishment of, or collection of taxes, |
| 544 | penalties, or interest from, any person with respect to the |
| 545 | taxes enumerated in s. 213.05. The amount of any payment made |
| 546 | under this subparagraph paragraph may not exceed 10 percent of |
| 547 | any tax, penalties, or interest collected as a result of such |
| 548 | information. |
| 549 | 2.(b) The identification and registration of a taxpayer |
| 550 | who is not in compliance with the registration requirements of |
| 551 | any tax statute that is listed in s. 213.05. The amount of the |
| 552 | payment made to any person who provides information to the |
| 553 | department which results in the registration of a noncompliant |
| 554 | taxpayer shall be $100. The reward authorized in this |
| 555 | subparagraph paragraph shall be paid only if the noncompliant |
| 556 | taxpayer: |
| 557 | a.1. Conducts business from a permanent, fixed location.; |
| 558 | b.2. Is engaged in a bona fide taxable activity.; and |
| 559 | c.3. Is found by the department to have an unpaid tax |
| 560 | liability. |
| 561 | Section 6. Sections 1 and 3 of chapter 67-930, Laws of |
| 562 | Florida, as amended, are amended to read: |
| 563 | Section 1. All cities and towns, in counties of the state |
| 564 | having a population of not less than three hundred thirty |
| 565 | thousand (330,000) and not more than three hundred forty |
| 566 | thousand (340,000) and in counties having a population of more |
| 567 | than nine hundred thousand (900,000), according to the latest |
| 568 | official decennial census, whose charter specifically provides |
| 569 | now or whose charter is so amended prior to January 1, 1968, for |
| 570 | the levy of the exact tax as herein set forth, are hereby given |
| 571 | the right, power and authority by ordinance or impose, levy and |
| 572 | collect a tax within their corporate limits, to be known as a |
| 573 | municipal resort tax, upon the rent of every occupancy of a room |
| 574 | or rooms in any hotel, motel, apartment house, rooming house, |
| 575 | tourist or trailer camp, as the same are defined in part I, |
| 576 | chapter 212, Florida Statutes, and upon the retail sale price of |
| 577 | all items of food or beverages sold at retail, and of alcoholic |
| 578 | beverages sold at retail for consumption on the premises, at any |
| 579 | place of business required by law to be licensed by the state |
| 580 | hotel and restaurant commission or by the state beverage |
| 581 | department; provided, however, this tax shall not apply to those |
| 582 | sales the amount of which is less than fifty cents (50ยข) nor to |
| 583 | sales of food or beverages delivered to a person's home under a |
| 584 | contract providing for deliveries on a regular schedule when the |
| 585 | price of each meal is less than $10 ten dollars. As used in this |
| 586 | section, the term "rent" means the amount received by a person |
| 587 | operating transient accommodations or the owner of such |
| 588 | accommodations for the use of any living quarters or sleeping or |
| 589 | housekeeping accommodations in, from, or a part of, or in |
| 590 | connection with, any hotel, apartment hotel, motel, resort |
| 591 | motel, apartment, roominghouse, timeshare resort, tourist or |
| 592 | trailer camp, mobile home park, recreational vehicle park, or |
| 593 | condominium. The term "person operating transient |
| 594 | accommodations" means a person conducting the daily affairs of |
| 595 | the physical facilities furnishing transient accommodations who |
| 596 | is responsible for providing any of the services commonly |
| 597 | associated with operating the facilities furnishing transient |
| 598 | accommodations, including providing physical access to such |
| 599 | facilities, regardless of whether such commonly associated |
| 600 | services are provided by unrelated persons. The term "rent" does |
| 601 | not include payments received by unrelated persons from the |
| 602 | lessee, tenant, or customer for facilitating the booking of |
| 603 | reservations for or on behalf of the lessees, tenants, or |
| 604 | customers at hotels, apartment hotels, motels, resort motels, |
| 605 | apartments, roominghouses, timeshare resorts, tourist or trailer |
| 606 | camps, mobile home parks, recreational vehicle parks, or |
| 607 | condominiums in this state. The term "unrelated persons" means |
| 608 | persons who are not related to the person operating transient |
| 609 | accommodations or to the owner of such accommodations, within |
| 610 | the meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal |
| 611 | Revenue Code of 1986, as amended. |
| 612 | Section 3. The tax imposed by this act shall be collected |
| 613 | from the person paying said rent of said retail sales price and |
| 614 | shall be paid by such person for the use of the city or town to |
| 615 | the person operating transient accommodations or to the owner of |
| 616 | such accommodations collecting and receiving the rent or the |
| 617 | retail sales price at the time of the payment thereof. It shall |
| 618 | be the duty of every person operating transient accommodations |
| 619 | or the owner of such accommodations renting a room or rooms, as |
| 620 | herein provided, and of every person selling at retail food or |
| 621 | beverages, or alcoholic beverages for consumption on the |
| 622 | premises, as herein provided, in acting as the tax collection |
| 623 | medium or agency of the city or town, to collect from the person |
| 624 | paying the rent or the retail sales price, for the use of the |
| 625 | city or town, the tax imposed and levied pursuant to this act, |
| 626 | and to report and pay over to the city or town all such taxes |
| 627 | imposed, levied and collected, in accordance with the accounting |
| 628 | and other provisions of the enacted ordinance. All cities and |
| 629 | towns collecting a resort tax pursuant to the provisions of this |
| 630 | act shall have the same duties and privileges as the Department |
| 631 | of Revenue under part I of chapter 212, Florida Statutes, and |
| 632 | may use any power granted to the Department of Revenue under |
| 633 | part I of chapter 212, Florida Statutes, including enforcement |
| 634 | and collection procedures and penalties imposed by part I of |
| 635 | chapter 212, Florida Statutes, which shall be binding upon all |
| 636 | persons and entities that are subject to the provisions of this |
| 637 | act with regard to the municipal resort tax. A person operating |
| 638 | transient accommodations or the owner of such accommodations |
| 639 | shall separately state the tax from the rental charged on the |
| 640 | receipt, invoice, or other documentation issued with respect to |
| 641 | charges for transient accommodations. Persons who facilitate the |
| 642 | booking of reservations who are unrelated persons with respect |
| 643 | to a person who operates the transient accommodations with |
| 644 | respect to which the reservation is booked shall separately |
| 645 | state, prior to occupancy of the room, the estimated amounts to |
| 646 | be charged as taxes by the person operating the transient |
| 647 | accommodation or the owner of such accommodation on the final |
| 648 | receipt, invoice, or other documentation provided to the |
| 649 | customer by the person facilitating the booking of the |
| 650 | reservation. Any amounts specifically collected as a tax are |
| 651 | city or town funds and shall be remitted as tax. |
| 652 | Section 7. This act is clarifying and remedial in nature |
| 653 | and does not provide a basis for assessments or refunds of tax |
| 654 | for periods before July 1, 2011. This act does not affect any |
| 655 | lawsuit existing on July 1, 2011, relating to the taxes imposed |
| 656 | by the provisions of law amended by this act. |
| 657 | Section 8. This act shall take effect July 1, 2011. |