August 12, 2020
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       Florida Senate - 2010                                    SB 1950
       
       
       
       By Senator Gaetz
       
       
       
       
       4-01527-10                                            20101950__
    1                        A bill to be entitled                      
    2         An act relating to the tax on transient
    3         accommodations; amending s. 125.0104, F.S.; defining
    4         terms for the purpose of specifying how the tax on
    5         transient accommodations is calculated; conforming
    6         cross-references to changes made by the act; amending
    7         s. 212.03, F.S.; defining terms for the purpose of
    8         specifying how the tax on transient accommodations is
    9         imposed; requiring a person who operates transient
   10         accommodations to collect and pay the tax on transient
   11         accommodations to the Department of Revenue; requiring
   12         a person who operates transient accommodations to
   13         separately state the taxes charged on the transient
   14         accommodations on a receipt; amending s. 212.0305,
   15         F.S.; defining terms for the purpose of specifying how
   16         the tax on transient accommodations is calculated;
   17         requiring a person who operates transient
   18         accommodations to separately state the taxes charged
   19         on the transient accommodations on a receipt;
   20         conforming a cross-reference to changes made by the
   21         act; declaring that the act is clarifying and remedial
   22         in nature; amending s. 213.015, F.S.; conforming a
   23         cross-reference to changes made by the act; providing
   24         an effective date.
   25  
   26  Be It Enacted by the Legislature of the State of Florida:
   27  
   28         Section 1. Paragraph (b) of subsection (2) of section
   29  125.0104, Florida Statutes, is amended and reordered, and
   30  subsection (3) of that section is amended, to read:
   31         125.0104 Tourist development tax; procedure for levying;
   32  authorized uses; referendum; enforcement.—
   33         (2) APPLICATION; DEFINITIONS.—
   34         (a) Application.—The provisions contained in chapter 212
   35  apply to the administration of any tax levied pursuant to this
   36  section.
   37         (b) Definitions.As used in For purposes of this section,
   38  the term:
   39         1. Consideration,” “rental,” or “rents” means the amount
   40  received by a person who operates transient accommodations for
   41  use or who secures the use of any living quarters or sleeping or
   42  housekeeping accommodations in, from, or a part of, or in
   43  connection with any hotel, apartment hotel, motel, resort motel,
   44  apartment, apartment motel, roominghouse, mobile home park,
   45  recreational vehicle park, condominium, or timeshare resort. The
   46  term “consideration,” “rental,” or “rents” does not include
   47  payments received by unrelated persons for facilitating the
   48  booking of reservations for, or on behalf of, the lessees or
   49  licensees at hotels, apartment hotels, motels, resort motels,
   50  apartments, apartment motels, roominghouses, mobile home parks,
   51  recreational vehicle parks, condominiums, or timeshare resorts
   52  in this state.
   53         2. “Person who operates transient accommodations means the
   54  person who conducts the daily affairs of the physical facilities
   55  of the transient accommodations and who is responsible for
   56  providing the services commonly associated with operating the
   57  facilities of the transient accommodations, regardless of
   58  whether such commonly associated services are provided by third
   59  parties.
   60         3.1. “Promotion” means marketing or advertising designed to
   61  increase tourist-related business activities.
   62         5.2. “Tourist” means a person who participates in trade or
   63  recreation activities outside the county of his or her permanent
   64  residence or who rents or leases transient accommodations as
   65  described in paragraph (3)(a) or (b).
   66         6. “Unrelated persons” means persons who are not related to
   67  the person who operates transient accommodations within the
   68  meaning of 26 U.S.C. s. 267(b) or s. 707(b).
   69         4.3. “Retained spring training franchise” means a spring
   70  training franchise that had a location in this state on or
   71  before December 31, 1998, and that has continuously remained at
   72  that location for at least the 10 years preceding that date.
   73         (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
   74         (a)1. It is declared to be the intent of the Legislature
   75  that every person who rents, leases, or lets for consideration
   76  any living quarters or accommodations in any hotel, apartment
   77  hotel, motel, resort motel, apartment, apartment motel,
   78  roominghouse, mobile home park, recreational vehicle park,
   79  condominium, or timeshare resort for a term of 6 months or less
   80  is exercising a privilege that which is subject to taxation
   81  under this section, unless such person rents, leases, or lets
   82  for consideration any living quarters or accommodations that
   83  which are exempt according to the provisions of chapter 212.
   84         2.a. Tax is shall be due on the consideration paid for
   85  occupancy in the county pursuant to a regulated short-term
   86  product, as defined in s. 721.05, or occupancy in the county
   87  pursuant to a product that would be deemed a regulated short
   88  term product if the agreement to purchase the short-term right
   89  were executed in this state. Such tax shall be collected on the
   90  last day of occupancy within the county unless such
   91  consideration is applied to the purchase of a timeshare estate.
   92  The occupancy of an accommodation of a timeshare resort pursuant
   93  to a timeshare plan, a multisite timeshare plan, or an exchange
   94  transaction in an exchange program, as defined in s. 721.05, by
   95  the owner of a timeshare interest or such owner’s guest, which
   96  guest is not paying monetary consideration to the owner or to a
   97  third party for the benefit of the owner, is not a privilege
   98  subject to taxation under this section. A membership or
   99  transaction fee paid by a timeshare owner that does not provide
  100  the timeshare owner with the right to occupy any specific
  101  timeshare unit but merely provides the timeshare owner with the
  102  opportunity to exchange a timeshare interest through an exchange
  103  program is a service charge and not subject to taxation under
  104  this section.
  105         (b)b. Consideration paid for the purchase of a timeshare
  106  license in a timeshare plan, as defined in s. 721.05, is rent
  107  subject to taxation under this section.
  108         (c)(b) Subject to the provisions of this section, any
  109  county in this state may levy and impose a tourist development
  110  tax on the exercise within its boundaries of the taxable
  111  privilege described in paragraph (a) or paragraph (b), except
  112  that an there shall be no additional levy under this section may
  113  not be imposed in any cities or towns presently imposing a
  114  municipal resort tax as authorized under chapter 67-930, Laws of
  115  Florida, and this section does shall not in any way affect the
  116  powers and existence of any tourist development authority
  117  created pursuant to chapter 67-930, Laws of Florida. A No county
  118  authorized to levy a convention development tax pursuant to s.
  119  212.0305, or to s. 8 of chapter 84-324, Laws of Florida, may not
  120  shall be allowed to levy more than the 2 percent 2-percent tax
  121  authorized by this section. A county may elect to levy and
  122  impose the tourist development tax in a subcounty special
  123  district of the county. However, if a county so elects to levy
  124  and impose the tax on a subcounty special district basis, the
  125  district shall embrace all or a significant contiguous portion
  126  of the county, and the county shall assist the Department of
  127  Revenue in identifying the rental units subject to tax in the
  128  district.
  129         (d)(c) The tourist development tax shall be levied,
  130  imposed, and set by the governing board of the county at a rate
  131  of 1 percent or 2 percent of each dollar and major fraction of
  132  each dollar of the total consideration charged for such lease or
  133  rental. When receipt of consideration is by way of property
  134  other than money, the tax shall be levied and imposed on the
  135  fair market value of such nonmonetary consideration.
  136         (e)(d) In addition to any 1 percent 1-percent or 2 percent
  137  2-percent tax imposed under paragraph (d) (c), the governing
  138  board of the county may levy, impose, and set an additional 1
  139  percent of each dollar above the tax rate set under paragraph
  140  (d) (c) by the extraordinary vote of the governing board for the
  141  purposes set forth in subsection (5) or by referendum approval
  142  by the registered electors within the county or subcounty
  143  special district. A No county may not shall levy, impose, and
  144  set the tax authorized under this paragraph unless the county
  145  has imposed the 1 percent 1-percent or 2 percent 2-percent tax
  146  authorized under paragraph (d) (c) for a minimum of 3 years
  147  prior to the effective date of the levy and imposition of the
  148  tax authorized by this paragraph. Revenues raised by the
  149  additional tax authorized under this paragraph may shall not be
  150  used for debt service on or refinancing of existing facilities
  151  as specified in subparagraph (5)(a)1. unless approved by a
  152  resolution adopted by an extraordinary majority of the total
  153  membership of the governing board of the county. If the 1
  154  percent or 2-percent tax authorized in paragraph (d) (c) is
  155  levied within a subcounty special taxing district, the
  156  additional tax authorized in this paragraph shall only be levied
  157  therein. The provisions of paragraphs (4)(a)-(d) do shall not
  158  apply to the adoption of the additional tax authorized in this
  159  paragraph. The effective date of the levy and imposition of the
  160  tax authorized under this paragraph is shall be the first day of
  161  the second month following approval of the ordinance by the
  162  governing board or the first day of any subsequent month as may
  163  be specified in the ordinance. A certified copy of such
  164  ordinance shall be furnished by the county to the Department of
  165  Revenue within 10 days after approval of such ordinance.
  166         (f)(e) The tourist development tax is shall be in addition
  167  to any other tax imposed pursuant to chapter 212 and in addition
  168  to all other taxes and fees and the consideration for the rental
  169  or lease.
  170         (g)(f) The tourist development tax shall be charged by the
  171  person receiving the consideration for the lease or rental, and
  172  it shall be collected from the lessee, tenant, or customer at
  173  the time of payment of the consideration for such lease or
  174  rental.
  175         (h)(g) The person receiving the consideration for such
  176  rental or lease shall receive, account for, and remit the tax to
  177  the Department of Revenue at the time and in the manner provided
  178  for persons who collect and remit taxes under s. 212.03. The
  179  same duties and privileges imposed by chapter 212 upon dealers
  180  in tangible property, respecting the collection and remission of
  181  tax; the making of returns; the keeping of books, records, and
  182  accounts; and compliance with the rules of the Department of
  183  Revenue in the administration of that chapter shall apply to and
  184  are be binding upon all persons who are subject to the
  185  provisions of this section. However, the Department of Revenue
  186  may authorize a quarterly return and payment when the tax
  187  remitted by the dealer for the preceding quarter did not exceed
  188  $25.
  189         (i)(h) The Department of Revenue shall keep records showing
  190  the amount of taxes collected, which records shall also include
  191  records disclosing the amount of taxes collected for and from
  192  each county in which the tax authorized by this section is
  193  applicable. These records shall be open for inspection during
  194  the regular office hours of the Department of Revenue, subject
  195  to the provisions of s. 213.053.
  196         (j)(i) Collections received by the Department of Revenue
  197  from the tax, less costs of administration of this section,
  198  shall be paid and returned monthly to the county that which
  199  imposed the tax, for use by the county in accordance with the
  200  provisions of this section. They shall be placed in the county
  201  tourist development trust fund of the respective county, which
  202  shall be established by each county as a condition precedent to
  203  receipt of such funds.
  204         (k)(j) The Department of Revenue is authorized to employ
  205  persons and incur other expenses for which funds are
  206  appropriated by the Legislature.
  207         (l)(k) The Department of Revenue shall adopt promulgate
  208  such rules and shall prescribe and publish such forms as may be
  209  necessary to effectuate the purposes of this section.
  210         (m)(l) In addition to any other tax that which is imposed
  211  pursuant to this section, a county may impose up to an
  212  additional 1-percent tax on the exercise of the privilege
  213  described in paragraph (a) or paragraph (b) by majority vote of
  214  the governing board of the county in order to:
  215         1. Pay the debt service on bonds issued to finance the
  216  construction, reconstruction, or renovation of a professional
  217  sports franchise facility, or the acquisition, construction,
  218  reconstruction, or renovation of a retained spring training
  219  franchise facility, either publicly owned and operated, or
  220  publicly owned and operated by the owner of a professional
  221  sports franchise or other lessee with sufficient expertise or
  222  financial capability to operate such facility, and to pay the
  223  planning and design costs incurred prior to the issuance of such
  224  bonds.
  225         2. Pay the debt service on bonds issued to finance the
  226  construction, reconstruction, or renovation of a convention
  227  center, and to pay the planning and design costs incurred before
  228  prior to the issuance of such bonds.
  229         3. Pay the operation and maintenance costs of a convention
  230  center for a period of up to 10 years. Only counties that have
  231  elected to levy the tax for the purposes authorized in
  232  subparagraph 2. may use the tax for the purposes enumerated in
  233  this subparagraph. Any county that elects to levy the tax for
  234  the purposes authorized in subparagraph 2. after July 1, 2000,
  235  may use the proceeds of the tax to pay the operation and
  236  maintenance costs of a convention center for the life of the
  237  bonds.
  238         4. Promote and advertise tourism in the State of Florida
  239  and nationally and internationally; however, if tax revenues are
  240  expended for an activity, service, venue, or event, the
  241  activity, service, venue, or event shall have as one of its main
  242  purposes the attraction of tourists as evidenced by the
  243  promotion of the activity, service, venue, or event to tourists.
  244  
  245  The provision of paragraph (c) (b) which prohibits any county
  246  authorized to levy a convention development tax pursuant to s.
  247  212.0305 from levying more than the 2 percent 2-percent tax
  248  authorized by this section, and the provisions of paragraphs
  249  (4)(a)-(d), do shall not apply to the additional tax authorized
  250  in this paragraph. The effective date of the levy and imposition
  251  of the tax authorized under this paragraph is shall be the first
  252  day of the second month following approval of the ordinance by
  253  the governing board or the first day of any subsequent month as
  254  may be specified in the ordinance. A certified copy of such
  255  ordinance shall be furnished by the county to the Department of
  256  Revenue within 10 days after approval of such ordinance.
  257         (n)(m)1. In addition to any other tax that which is imposed
  258  pursuant to this section, a high tourism impact county may
  259  impose an additional 1 percent 1-percent tax on the exercise of
  260  the privilege described in paragraph (a) or paragraph (b) by
  261  extraordinary vote of the governing board of the county. The tax
  262  revenues received pursuant to this paragraph must shall be used
  263  for one or more of the authorized uses pursuant to subsection
  264  (5).
  265         2. A county is considered to be a high tourism impact
  266  county after the Department of Revenue has certified to such
  267  county that the sales subject to the tax levied pursuant to this
  268  section exceeded $600 million during the previous calendar year,
  269  or were at least 18 percent of the county’s total taxable sales
  270  under chapter 212 if where the sales subject to the tax levied
  271  pursuant to this section were a minimum of $200 million, except
  272  that a no county authorized to levy a convention development tax
  273  pursuant to s. 212.0305 may not shall be considered a high
  274  tourism impact county. Once a county qualifies as a high tourism
  275  impact county, it shall retain this designation for the period
  276  the tax is levied pursuant to this paragraph.
  277         3. The provisions of paragraphs (4)(a)-(d) do shall not
  278  apply to the adoption of the additional tax authorized in this
  279  paragraph. The effective date of the levy and imposition of the
  280  tax authorized under this paragraph is shall be the first day of
  281  the second month following approval of the ordinance by the
  282  governing board or the first day of any subsequent month as may
  283  be specified in the ordinance. A certified copy of such
  284  ordinance shall be furnished by the county to the Department of
  285  Revenue within 10 days after approval of such ordinance.
  286         (o)(n) In addition to any other tax that is imposed under
  287  this section, a county that has imposed the tax under paragraph
  288  (l) may impose an additional tax that is no greater than 1
  289  percent on the exercise of the privilege described in paragraph
  290  (a) by a majority plus one vote of the membership of the board
  291  of county commissioners in order to:
  292         1. Pay the debt service on bonds issued to finance:
  293         a. The construction, reconstruction, or renovation of a
  294  facility either publicly owned and operated, or publicly owned
  295  and operated by the owner of a professional sports franchise or
  296  other lessee with sufficient expertise or financial capability
  297  to operate such facility, and to pay the planning and design
  298  costs incurred prior to the issuance of such bonds for a new
  299  professional sports franchise as defined in s. 288.1162.
  300         b. The acquisition, construction, reconstruction, or
  301  renovation of a facility either publicly owned and operated, or
  302  publicly owned and operated by the owner of a professional
  303  sports franchise or other lessee with sufficient expertise or
  304  financial capability to operate such facility, and to pay the
  305  planning and design costs incurred prior to the issuance of such
  306  bonds for a retained spring training franchise.
  307         2. Promote and advertise tourism in the State of Florida
  308  and nationally and internationally; however, if tax revenues are
  309  expended for an activity, service, venue, or event, the
  310  activity, service, venue, or event shall have as one of its main
  311  purposes the attraction of tourists as evidenced by the
  312  promotion of the activity, service, venue, or event to tourists.
  313  
  314  A county that imposes the tax authorized in this paragraph may
  315  not expend any ad valorem tax revenues for the acquisition,
  316  construction, reconstruction, or renovation of a facility for
  317  which tax revenues are used pursuant to subparagraph 1. The
  318  provision of paragraph (c) (b) which prohibits any county
  319  authorized to levy a convention development tax pursuant to s.
  320  212.0305 from levying more than the 2 percent 2-percent tax
  321  authorized by this section does shall not apply to the
  322  additional tax authorized by this paragraph in counties which
  323  levy convention development taxes pursuant to s. 212.0305(4)(a).
  324  Subsection (4) does not apply to the adoption of the additional
  325  tax authorized in this paragraph. The effective date of the levy
  326  and imposition of the tax authorized under this paragraph is the
  327  first day of the second month following approval of the
  328  ordinance by the board of county commissioners or the first day
  329  of any subsequent month specified in the ordinance. A certified
  330  copy of such ordinance shall be furnished by the county to the
  331  Department of Revenue within 10 days after approval of the
  332  ordinance.
  333         Section 2. Subsections (1) and (2) of section 212.03,
  334  Florida Statutes, are amended to read:
  335         212.03 Transient rentals tax; rate, procedure, enforcement,
  336  exemptions.—
  337         (1)(a) The Legislature intends It is hereby declared to be
  338  the legislative intent that every person is exercising a taxable
  339  privilege who engages in the business of renting, leasing,
  340  letting, or granting a license to use any living quarters or
  341  sleeping or housekeeping accommodations in, from, or a part of,
  342  or in connection with any hotel, apartment house, roominghouse,
  343  tourist or trailer camp, mobile home park, recreational vehicle
  344  park, condominium, or timeshare resort. However, any person who
  345  rents, leases, lets, or grants a license to others to use,
  346  occupy, or enter upon any living quarters or sleeping or
  347  housekeeping accommodations in any apartment house,
  348  roominghouse, tourist camp, trailer camp, mobile home park,
  349  recreational vehicle park, condominium, or timeshare resort and
  350  who exclusively enters into a bona fide written agreement for
  351  continuous residence for longer than 6 months in duration at
  352  such property is not exercising a taxable privilege. For the
  353  exercise of such taxable privilege, a tax is hereby levied in an
  354  amount equal to 6 percent of and on the total rental charged for
  355  such living quarters or sleeping or housekeeping accommodations
  356  by the person charging or collecting the rental. Such tax shall
  357  apply to hotels, apartment houses, roominghouses, tourist or
  358  trailer camps, mobile home parks, recreational vehicle parks,
  359  condominiums, or timeshare resorts, whether or not these
  360  facilities have dining rooms, cafes, or other places where meals
  361  or lunches are sold or served to guests.
  362         (b) As used in this section, the term:
  363         1. “Person who operates transient accommodations means the
  364  person who conducts the daily affairs of the physical facilities
  365  of the transient accommodations and who is responsible for
  366  providing the services commonly associated with operating the
  367  facilities of the transient accommodations, regardless of
  368  whether such commonly associated services are provided by third
  369  parties.
  370         2. “Rent,” “rental,” “rentals,” or “rental payments,” means
  371  the amount received by a person who operates transient
  372  accommodations for use or who secures the use of any living
  373  quarters or sleeping or housekeeping accommodations in, from, or
  374  a part of, or in connection with any hotel, apartment hotel,
  375  motel, resort motel, apartment, apartment motel, roominghouse,
  376  mobile home park, recreational vehicle park, condominium, or
  377  timeshare resort. The terms “rent,” “rental,” “rentals,” or
  378  “rental payments” do not include payments received by unrelated
  379  persons for facilitating the booking of reservations for, or on
  380  behalf of, the lessees or licensees at hotels, apartment hotels,
  381  motels, resort motels, apartments, apartment motels,
  382  roominghouses, mobile home parks, recreational vehicle parks,
  383  condominiums, or timeshare resorts in this state.
  384         3. Unrelated persons” means persons who are not related to
  385  the person who operates transient accommodations within the
  386  meaning of 26 U.S.C. s. 267(b) or s. 707(b).
  387         (c)(b)1. Tax shall be due on the consideration paid for
  388  occupancy in the county pursuant to a regulated short-term
  389  product, as defined in s. 721.05, or occupancy in the county
  390  pursuant to a product that would be deemed a regulated short
  391  term product if the agreement to purchase the short-term right
  392  was executed in this state. Such tax shall be collected on the
  393  last day of occupancy within the county unless such
  394  consideration is applied to the purchase of a timeshare estate.
  395  The occupancy of an accommodation of a timeshare resort pursuant
  396  to a timeshare plan, a multisite timeshare plan, or an exchange
  397  transaction in an exchange program, as defined in s. 721.05, by
  398  the owner of a timeshare interest or such owner’s guest, which
  399  guest is not paying monetary consideration to the owner or to a
  400  third party for the benefit of the owner, is not a privilege
  401  subject to taxation under this section. A membership or
  402  transaction fee paid by a timeshare owner that does not provide
  403  the timeshare owner with the right to occupy any specific
  404  timeshare unit but merely provides the timeshare owner with the
  405  opportunity to exchange a timeshare interest through an exchange
  406  program is a service charge and not subject to taxation under
  407  this section.
  408         2. Consideration paid for the purchase of a timeshare
  409  license in a timeshare plan, as defined in s. 721.05, is rent
  410  subject to taxation under this section.
  411         (2) The tax imposed by this section is provided for herein
  412  shall be in addition to the total amount of the rental. A, shall
  413  be charged by the lessor or person operating transient
  414  accommodations shall collect the tax from receiving the rent in
  415  and by said rental arrangement to the lessee or person paying
  416  the rental. The tax is, and shall be due and payable at the time
  417  of the receipt of the such rental payment by a the lessor or
  418  person who operates transient accommodations, as defined in this
  419  chapter, who receives said rental or payment. The owner, lessor,
  420  or person who operates transient accommodations receiving the
  421  rent shall remit the tax to the department at the times and in
  422  the manner hereinafter provided for dealers to remit taxes under
  423  this chapter. The same duties imposed by this chapter upon
  424  dealers in tangible personal property respecting the collection
  425  and remission of the tax; the making of returns; the keeping of
  426  books, records, and accounts; and the compliance with the rules
  427  and regulations of the department in the administration of this
  428  chapter shall apply to and are be binding upon all persons who
  429  manage or operate hotels, apartment houses, roominghouses,
  430  tourist and trailer camps, and the rental of condominium units,
  431  and to all persons who collect or receive such rents on behalf
  432  of such owner or lessor taxable under this chapter. A person who
  433  operates transient accommodations shall separately state the tax
  434  from the rental charged on the receipt, invoice, or other
  435  documentation issued with respect to charges for transient
  436  accommodations. Persons who facilitate the booking of
  437  reservations, who are unrelated persons with respect to a person
  438  who operates transient accommodations with respect to which the
  439  reservation is booked, are not required to separately state
  440  amounts charged on the receipt, invoice, or other documentation.
  441  Any amounts specifically collected as tax are state funds and
  442  shall be remitted as tax.
  443         Section 3. Subsection (3) and paragraph (c) of subsection
  444  (5) of section 212.0305, Florida Statutes, are amended to read:
  445         212.0305 Convention development taxes; intent;
  446  administration; authorization; use of proceeds.—
  447         (3) APPLICATION; ADMINISTRATION; PENALTIES.—
  448         (a)1. The convention development tax on transient rentals
  449  imposed by the governing body of a any county authorized to so
  450  levy the tax applies shall apply to the amount of any payment
  451  made by any person to rent, lease, or use for a period of 6
  452  months or less any living quarters or accommodations in a hotel,
  453  apartment hotel, motel, resort motel, apartment, apartment
  454  motel, roominghouse, tourist or trailer camp, mobile home park,
  455  recreational vehicle park, condominium, or timeshare resort. If
  456  When receipt of consideration is by way of property other than
  457  money, the tax is shall be levied and imposed on the fair market
  458  value of such nonmonetary consideration. Any payment made by a
  459  person to rent, lease, or use any living quarters or
  460  accommodations that which are exempt from the tax imposed under
  461  s. 212.03 is shall likewise be exempt from any tax imposed under
  462  this section.
  463         2.a. Tax is shall be due on the consideration paid for
  464  occupancy in the county pursuant to a regulated short-term
  465  product, as defined in s. 721.05, or occupancy in the county
  466  pursuant to a product that would be deemed a regulated short
  467  term product if the agreement to purchase the short-term right
  468  was executed in this state. The Such tax shall be collected on
  469  the last day of occupancy within the county unless the such
  470  consideration is applied to the purchase of a timeshare estate.
  471  The occupancy of an accommodation of a timeshare resort pursuant
  472  to a timeshare plan, a multisite timeshare plan, or an exchange
  473  transaction in an exchange program, as defined in s. 721.05, by
  474  the owner of a timeshare interest or such owner’s guest, which
  475  guest is not paying monetary consideration to the owner or to a
  476  third party for the benefit of the owner, is not a privilege
  477  subject to taxation under this section. A membership or
  478  transaction fee paid by a timeshare owner which that does not
  479  provide the timeshare owner with the right to occupy any
  480  specific timeshare unit but merely provides the timeshare owner
  481  with the opportunity to exchange a timeshare interest through an
  482  exchange program is a service charge and not subject to taxation
  483  under this section.
  484         b.Consideration paid for the purchase of a timeshare
  485  license in a timeshare plan, as defined in s. 721.05, is rent
  486  subject to taxation under this section.
  487         (b) As used in this section, the term:
  488         1. Consideration,” “rental,” or “rents,” means the amount
  489  received by a person who operates transient accommodations for
  490  use or who secures the use of any living quarters or sleeping or
  491  housekeeping accommodations in, from, or a part of, or in
  492  connection with any hotel, apartment hotel, motel, resort motel,
  493  apartment, apartment motel, roominghouse, mobile home park,
  494  recreational vehicle park, condominium, or timeshare resort. The
  495  term “consideration,” “rental,” or “rents,” does not include
  496  payments received by unrelated persons for facilitating the
  497  booking of reservations for, or on behalf of, the lessees or
  498  licensees at hotels, apartment hotels, motels, resort motels,
  499  apartments, apartment motels, roominghouses, mobile home parks,
  500  recreational vehicle parks, condominiums, or timeshare resorts
  501  in this state.
  502         2.“Person who operates transient accommodations means the
  503  person who conducts the daily affairs of the physical facilities
  504  of the transient accommodations and who is responsible for
  505  providing the services commonly associated with operating the
  506  facilities of the transient accommodations, regardless of
  507  whether such commonly associated services are provided by third
  508  parties.
  509         3. “Unrelated persons” means persons who are not related to
  510  the person who operates transient accommodations within the
  511  meaning of 26 U.S.C. s. 267(b) or s. 707(b).
  512         (c)Consideration paid for the purchase of a timeshare
  513  license in a timeshare plan, as defined in s. 721.05, is rent
  514  subject to taxation under this section.
  515         (d)(b) The tax shall be charged by the person receiving the
  516  consideration for the lease or rental, and the tax shall be
  517  collected from the lessee, tenant, or customer at the time of
  518  payment of the consideration for such lease or rental. A person
  519  who operates transient accommodations shall separately state the
  520  tax from the rental charged on the receipt, invoice, or other
  521  documentation issued with respect to charges for transient
  522  accommodations. Persons who facilitate the booking of
  523  reservations, who are unrelated persons with respect to a person
  524  who operates transient accommodations with respect to which the
  525  reservation is booked, are not required to separately state
  526  amounts charged on the receipt, invoice, or other documentation.
  527  Any amounts specifically collected as tax are county funds and
  528  shall be remitted as tax.
  529         (e)(c) The person receiving the consideration for such
  530  rental or lease shall receive, account for, and remit the tax to
  531  the department at the time and in the manner provided for
  532  persons who collect and remit taxes under s. 212.03. The same
  533  duties and privileges imposed by this chapter upon dealers in
  534  tangible property respecting the collection and remission of
  535  tax; the making of returns; the keeping of books, records, and
  536  accounts; and compliance with the rules of the department in the
  537  administration of this chapter apply to and are binding upon all
  538  persons who are subject to the provisions of this section.
  539  However, the department may authorize a quarterly return and
  540  payment when the tax remitted by the dealer for the preceding
  541  quarter did not exceed $25.
  542         (f)(d) The department shall keep records showing the amount
  543  of taxes collected, which records shall disclose the taxes
  544  collected from each county in which a local government resort
  545  tax is levied. These records are shall be subject to the
  546  provisions of s. 213.053 and are confidential and exempt from
  547  the provisions of s. 119.07(1).
  548         (g)(e) The collections received by the department from the
  549  tax, less costs of administration, shall be paid and returned
  550  monthly to the county which imposed the tax, for use by the
  551  county as provided in this section. Such receipts shall be
  552  placed in a specific trust fund or funds created by the county.
  553         (h)(f) The department shall adopt promulgate such rules and
  554  shall prescribe and publish such forms as may be necessary to
  555  effectuate the purposes of this section. The department is
  556  authorized to establish audit procedures and to assess for
  557  delinquent taxes.
  558         (i)(g) The estimated tax provisions contained in s. 212.11
  559  do not apply to the administration of any tax levied under this
  560  section.
  561         (j)(h) Any person taxable under this section who, either by
  562  himself or herself or through the person’s agents or employees,
  563  fails or refuses to charge and collect the taxes imposed by this
  564  section herein provided from the person paying any rental or
  565  lease is, in addition to being personally liable for the payment
  566  of the tax and commits, guilty of a misdemeanor of the first
  567  degree, punishable as provided in s. 775.082 or s. 775.083.
  568         (k)(i)A No person may not shall advertise or hold out to
  569  the public in any manner, directly or indirectly, that he or she
  570  will absorb all or any part of the tax; that he or she will
  571  relieve the person paying the rental of the payment of all or
  572  any part of the tax; or that the tax will not be added to the
  573  rental or lease consideration or, if added, that the tax or any
  574  part of the tax thereof will be refunded or refused, either
  575  directly or indirectly, by any method whatsoever. Any person who
  576  willfully violates any provision of this paragraph commits is
  577  guilty of a misdemeanor of the first degree, punishable as
  578  provided in s. 775.082 or s. 775.083.
  579         (l)(j) The tax constitutes shall constitute a lien on the
  580  property of the lessee, customer, or tenant in the same manner
  581  as, and is shall be collectible as are, liens authorized and
  582  imposed by ss. 713.67, 713.68, and 713.69.
  583         (m)(k) Any tax levied pursuant to this section is shall be
  584  in addition to any other tax imposed pursuant to this chapter
  585  and in addition to all other taxes and fees and the
  586  consideration for the rental or lease.
  587         (n)(l) The department shall administer the taxes levied by
  588  this section herein as increases in the rate of the tax
  589  authorized in s. 125.0104. The department shall collect and
  590  enforce the provisions of this section and s. 125.0104 in
  591  conjunction with each other in those counties authorized to levy
  592  the taxes authorized in this section herein. The department
  593  shall distribute the proceeds received from the taxes levied
  594  pursuant to this section and s. 125.0104 in proportion to the
  595  rates of the taxes authorized to the appropriate trust funds as
  596  provided by law. If a taxpayer underpays In the event of
  597  underpayment of the total amount due by a taxpayer pursuant to
  598  this section and s. 125.0104, the department shall distribute
  599  the amount received in proportion to the rates of the taxes
  600  authorized to the appropriate trust funds as provided by law and
  601  the penalties and interest due on both of the said taxes apply
  602  shall be applicable.
  603         (5) LOCAL ADMINISTRATION OF TAX.—
  604         (c) A county adopting an ordinance providing for the
  605  collection and administration of the tax on a local basis shall
  606  also adopt an ordinance electing either to assume all
  607  responsibility for auditing the records and accounts of dealers,
  608  and assessing, collecting, and enforcing payments of delinquent
  609  taxes, or to delegate such authority to the Department of
  610  Revenue. If the county elects to assume such responsibility, it
  611  is shall be bound by the rules adopted promulgated by the
  612  Department of Revenue pursuant to paragraph (3)(h) (3)(f), as
  613  well as those rules pertaining to the sales and use tax on
  614  transient rentals imposed by s. 212.03. The county may use any
  615  power granted in this chapter to the department to determine the
  616  amount of tax, penalties, and interest to be paid by each dealer
  617  and to enforce payment of such tax, penalties, and interest. The
  618  county may use a certified public accountant licensed in this
  619  state in the administration of its statutory duties and
  620  responsibilities. Such certified public accountants are bound by
  621  the same confidentiality requirements and subject to the same
  622  penalties as the county under s. 213.053. If the county
  623  delegates such authority to the department, the department shall
  624  distribute any collections so received, less costs of
  625  administration, to the county. The amount deducted for costs of
  626  administration by the department shall be used only for those
  627  costs which are solely and directly attributable to auditing,
  628  assessing, collecting, processing, and enforcing payments of
  629  delinquent taxes authorized in this section. If a county elects
  630  to delegate such authority to the department, the department
  631  shall audit only those businesses in the county that it audits
  632  pursuant to this chapter.
  633         Section 4. Sections 1, 2, and 3 of this act are clarifying
  634  and remedial in nature. These sections may not be the basis for
  635  the assessment of a tax before July 1, 2010, and may not be the
  636  basis for a refund of a tax collected or paid before July 1,
  637  2010.
  638         Section 5. Subsection (6) of section 213.015, Florida
  639  Statutes, is amended to read:
  640         213.015 Taxpayer rights.—There is created a Florida
  641  Taxpayer’s Bill of Rights to guarantee that the rights, privacy,
  642  and property of Florida taxpayers are adequately safeguarded and
  643  protected during tax assessment, collection, and enforcement
  644  processes administered under the revenue laws of this state. The
  645  Taxpayer’s Bill of Rights compiles, in one document, brief but
  646  comprehensive statements which explain, in simple, nontechnical
  647  terms, the rights and obligations of the Department of Revenue
  648  and taxpayers. Section 192.0105 provides additional rights
  649  afforded to payors of property taxes and assessments. The rights
  650  afforded taxpayers to ensure that their privacy and property are
  651  safeguarded and protected during tax assessment and collection
  652  are available only insofar as they are implemented in other
  653  parts of the Florida Statutes or rules of the Department of
  654  Revenue. The rights so guaranteed Florida taxpayers in the
  655  Florida Statutes and the departmental rules are:
  656         (6) The right to be informed of impending collection
  657  actions which require sale or seizure of property or freezing of
  658  assets, except jeopardy assessments, and the right to at least
  659  30 days’ notice in which to pay the liability or seek further
  660  review (see ss. 198.20, 199.262, 201.16, 206.075, 206.24,
  661  211.125(5), 212.03(5), 212.0305(3)(k), 212.04(7), 212.14(1),
  662  213.73(3), 213.731, and 220.739 ss. 198.20, 199.262, 201.16,
  663  206.075, 206.24, 211.125(5), 212.03(5), 212.0305(3)(j),
  664  212.04(7), 212.14(1), 213.73(3), 213.731, and 220.739).
  665         Section 6. This act shall take effect July 1, 2010.

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