Florida Senate - 2016 SB 1158 By Senator Latvala 20-00039A-16 20161158__ 1 A bill to be entitled 2 An act relating to rental listings for vacation rental 3 property; amending s. 212.18, F.S.; requiring a person 4 engaged in the leasing, renting, or letting of or 5 granting licenses in a vacation rental to display a 6 valid certificate of registration number in a rental 7 listing or advertisement; providing penalties for 8 noncompliance; providing amnesty for uncollected tax 9 on vacation rentals before a certain date; specifying 10 conditions for and limitations on the amnesty; 11 authorizing the Department of Revenue to adopt 12 emergency rules to implement the amnesty program; 13 providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Paragraphs (b) and (c) of subsection (3) of 18 section 212.18, Florida Statutes, are amended to read: 19 212.18 Administration of law; registration of dealers; 20 rules.— 21 (3) 22 (b)1.
The department,Upon receipt of such application, the 23 department shall grant to the applicant a separate certificate 24 of registration for each place of business, which may be 25 canceled by the department or its designated assistants for any 26 failure by the certificateholder to comply with this chapter. 27 The certificate is not assignable and is valid only for the 28 person, firm, copartnership, or corporation to which it is 29 issued. The certificate must be placed in a conspicuous place in 30 the business or businesses for which it is issued and must be 31 displayed at all times. Except as provided in this subsection, a 32 person may not engage in business as a dealer or in leasing, 33 renting, or letting of or granting licenses in living quarters 34 or sleeping or housekeeping accommodations in hotels, apartment 35 houses, roominghouses, tourist or trailer camps, or real 36 property, or sell or receive anything of value by way of 37 admissions, without a valid certificate. A person may not 38 receive a license from any authority within the state to engage 39 in any such business without a valid certificate. A person may 40 not engage in the business of selling or leasing tangible 41 personal property or services as a dealer; engage in leasing, 42 renting, or letting of or granting licenses in living quarters 43 or sleeping or housekeeping accommodations in hotels, apartment 44 houses, roominghouses, or tourist or trailer camps that are 45 taxable under this chapter, or real property; or engage in the 46 business of selling or receiving anything of value by way of 47 admissions without a valid certificate. 48 2. A person engaged in the leasing, renting, or letting of 49 or granting licenses in a vacation rental, as that term is 50 defined in s. 509.242, must display a valid certificate of 51 registration number in a rental listing or advertisement for 52 such property. 53 (c)1.a. A person who engages in acts requiring a 54 certificate of registration under this subsection and who fails 55 or refuses to register commits a misdemeanor of the first 56 degree, punishable as provided in s. 775.082 or s. 775.083. Such 57 acts are subject to injunctive proceedings as provided by law. A 58 person who engages in acts requiring a certificate of 59 registration and who fails or refuses to register is also 60 subject to a $100 initial registration fee in lieu of the $5 61 registration fee required by paragraph (a). However, the 62 department may waive the increase in the registration fee if it 63 finds that the failure to register was due to reasonable cause 64 and not to willful negligence, willful neglect, or fraud. 65 b. A person who fails to display a valid certificate of 66 registration number as required under subparagraph (b)2. is 67 subject to a penalty of $50 per day until the person is in 68 compliance. The penalty may be collected by a county that 69 administers a tax imposed under chapter 125 or chapter 212. 70 c. A person who fails to display a valid certificate of 71 registration number as required under subparagraph (b)2., and 72 who has previously been found to be in violation of that 73 subparagraph, is subject to a penalty of $100 per day until the 74 person is in compliance. The penalty may be collected by a 75 county that administers a tax imposed under chapter 125 or 76 chapter 212. 77 2.a. A person who willfully fails to register after the 78 department provides notice of the duty to register as a dealer 79 commits a felony of the third degree, punishable as provided in 80 s. 775.082, s. 775.083, or s. 775.084. 81 b. The department shall provide written notice of the duty 82 to register to the person by personal service or by sending 83 notice by registered mail to the person’s last known address. 84 The department may provide written notice by both methods 85 described in this sub-subparagraph. 86 Section 2. (1) The Department of Revenue, and any county 87 that administers a tax imposed under chapter 125, Florida 88 Statutes, or chapter 212, Florida Statutes, shall provide an 89 amnesty program for unpaid taxes, penalties, and interest for 90 persons who engage in the leasing, renting, or letting of or 91 granting licenses in a vacation rental under chapter 125, 92 Florida Statutes, or s. 212.18, Florida Statutes, subject to all 93 of the following conditions: 94 (a) A customer’s payment for the rentals must have been 95 made before July 1, 2016. 96 (b) By October 1, 2016, the person who collects rental 97 payments must be registered with the department to collect taxes 98 on vacation rentals. 99 (c) By October 1, 2016, the person who collects rental 100 payments must apply for amnesty pursuant to rules adopted by the 101 department. 102 (d) The owners, operators, or managers of the vacation 103 rentals must have collected the rental payments. 104 (e) Taxes may not have been collected from any customer to 105 occupy a vacation rental. 106 (2) The amnesty program is not available for taxes, 107 penalties, or interest assessed if the assessment is final and 108 has not been timely challenged, or for any taxes, penalties, or 109 interest that has been paid to the department, unless the 110 payment is the subject of an assessment that is not final or 111 that has been timely challenged. 112 (3) The department may adopt emergency rules under ss. 113 120.536(1) and 120.54(4), Florida Statutes, to implement the 114 amnesty program. Such rules may provide forms, procedures, 115 terms, conditions, and methods of payment that are appropriate 116 for the fair and effective administration of the amnesty program 117 and that ensure taxpayers’ ongoing commitment to proper 118 collection and remittance of taxes. Notwithstanding any other 119 law, the emergency rules remain in effect until 6 months after 120 their adoption or the date all amnesty application files are 121 resolved pursuant to this section, whichever is later. 122 Section 3. This act shall take effect July 1, 2016.