Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 714
       
       
       
       
       
       
                                Ì699710)Î699710                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/14/2023           .                                
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       The Committee on Regulated Industries (DiCeglie) recommended the
       following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 115 - 129
    4  and insert:
    5  Internal Revenue Code of 1986, as amended, to a person who owns,
    6  operates, or manages the vacation rental shall collect and remit
    7  all taxes due under this section and ss. 125.0104, 125.0108,
    8  212.0305, and 212.055 which are related to the rental.
    9         2. An advertising platform to which subparagraph 1. does
   10  not apply shall collect and remit all taxes due from the owner,
   11  operator, or manager under this section and ss. 125.0104,
   12  125.0108, 212.0305, and 212.055 which are related to the rental.
   13  Of the total amount paid by the lessee or rentee, the amount
   14  retained by the advertising platform for reservation or payment
   15  service is not taxable under this section or ss. 125.0104,
   16  125.0108, 212.0305, and 212.055.
   17  
   18  In order to facilitate the remittance of such taxes, the
   19  counties that have elected to self-administer the