January 21, 2020
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       Florida Senate - 2010                                    SB 2436
       
       
       
       By Senator Gaetz
       
       
       
       
       4-01358B-10                                           20102436__
    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         amending s. 212.03, F.S.; providing definitions;
    6         revising requirements for charging, collecting, and
    7         remitting the transient rentals tax; providing
    8         requirements for separate statement of the tax on
    9         rental documents; amending s. 212.0305, F.S.;
   10         providing definitions; revising requirements for
   11         charging, collecting, and remitting the convention
   12         development tax; providing requirements for separate
   13         statement of the tax on rental documents; providing
   14         construction; amending s. 213.30, F.S.; authorizing
   15         the Department of Revenue to compensate county
   16         governments for providing certain information to the
   17         department; specifying a payment amount; providing an
   18         effective date.
   19  
   20  Be It Enacted by the Legislature of the State of Florida:
   21  
   22         Section 1. Paragraph (a) of subsection (3) of section
   23  125.0104, Florida Statutes, is amended to read:
   24         125.0104 Tourist development tax; procedure for levying;
   25  authorized uses; referendum; enforcement.—
   26         (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
   27         (a)1. It is declared to be the intent of the Legislature
   28  that every person who rents, leases, or lets for consideration
   29  any living quarters or accommodations in any hotel, apartment
   30  hotel, motel, resort motel, apartment, apartment motel,
   31  roominghouse, mobile home park, recreational vehicle park,
   32  condominium, or timeshare resort for a term of 6 months or less
   33  is exercising a privilege which is subject to taxation under
   34  this section, unless such person rents, leases, or lets for
   35  consideration any living quarters or accommodations which are
   36  exempt according to the provisions of chapter 212.
   37         2.a. Tax shall be due on the consideration paid for
   38  occupancy in the county pursuant to a regulated short-term
   39  product, as defined in s. 721.05, or occupancy in the county
   40  pursuant to a product that would be deemed a regulated short
   41  term product if the agreement to purchase the short-term right
   42  were executed in this state. Such tax shall be collected on the
   43  last day of occupancy within the county unless such
   44  consideration is applied to the purchase of a timeshare estate.
   45  The occupancy of an accommodation of a timeshare resort pursuant
   46  to a timeshare plan, a multisite timeshare plan, or an exchange
   47  transaction in an exchange program, as defined in s. 721.05, by
   48  the owner of a timeshare interest or such owner’s guest, which
   49  guest is not paying monetary consideration to the owner or to a
   50  third party for the benefit of the owner, is not a privilege
   51  subject to taxation under this section. A membership or
   52  transaction fee paid by a timeshare owner that does not provide
   53  the timeshare owner with the right to occupy any specific
   54  timeshare unit but merely provides the timeshare owner with the
   55  opportunity to exchange a timeshare interest through an exchange
   56  program is a service charge and not subject to taxation under
   57  this section.
   58         3.b. Consideration paid for the purchase of a timeshare
   59  license in a timeshare plan, as defined in s. 721.05, is rent
   60  subject to taxation under this section.
   61         4. The terms “consideration,” “rental,” and “rents,” as
   62  used in this section, mean the amount received by a person
   63  operating transient accommodations for the use or securing the
   64  use of any living quarters or sleeping or housekeeping
   65  accommodations in, from, or a part of, or in connection with,
   66  any hotel, apartment house, roominghouse, timeshare resort,
   67  tourist or trailer camp, mobile home park, recreational vehicle
   68  park, or condominium. The term “person operating transient
   69  accommodations” means the person conducting the daily affairs of
   70  the physical facilities furnishing transient accommodations who
   71  is responsible for providing the services commonly associated
   72  with operating the facilities furnishing transient
   73  accommodations regardless of whether such commonly associated
   74  services are provided by third parties. The terms
   75  “consideration,” “rental,” and “rents” do not include payments
   76  received by unrelated persons for facilitating the booking of
   77  reservations for or on behalf of the lessees or licensees at
   78  hotels, apartment houses, roominghouses, timeshare resorts,
   79  tourist or trailer camps, mobile home parks, recreational
   80  vehicle parks, or condominiums in this state. The term
   81  “unrelated persons” means persons who are not related to the
   82  person operating transient accommodations within the meaning of
   83  s. 267(b) or s. 707(b) of the Internal Revenue Code of 1986, as
   84  amended.
   85         Section 2. Paragraph (b) of subsection (1) and subsection
   86  (2) of section 212.03, Florida Statutes, are amended to read:
   87         212.03 Transient rentals tax; rate, procedure, enforcement,
   88  exemptions.—
   89         (1)
   90         (b)1. Tax shall be due on the consideration paid for
   91  occupancy in the county pursuant to a regulated short-term
   92  product, as defined in s. 721.05, or occupancy in the county
   93  pursuant to a product that would be deemed a regulated short
   94  term product if the agreement to purchase the short-term right
   95  was executed in this state. Such tax shall be collected on the
   96  last day of occupancy within the county unless such
   97  consideration is applied to the purchase of a timeshare estate.
   98  The occupancy of an accommodation of a timeshare resort pursuant
   99  to a timeshare plan, a multisite timeshare plan, or an exchange
  100  transaction in an exchange program, as defined in s. 721.05, by
  101  the owner of a timeshare interest or such owner’s guest, which
  102  guest is not paying monetary consideration to the owner or to a
  103  third party for the benefit of the owner, is not a privilege
  104  subject to taxation under this section. A membership or
  105  transaction fee paid by a timeshare owner that does not provide
  106  the timeshare owner with the right to occupy any specific
  107  timeshare unit but merely provides the timeshare owner with the
  108  opportunity to exchange a timeshare interest through an exchange
  109  program is a service charge and not subject to taxation under
  110  this section.
  111         2. Consideration paid for the purchase of a timeshare
  112  license in a timeshare plan, as defined in s. 721.05, is rent
  113  subject to taxation under this section.
  114         3. The terms “rent,” “rental,” “rentals,” and “rental
  115  payments,” as used in this section, mean the amount received by
  116  a person operating transient accommodations for the use or
  117  securing of any living quarters or sleeping or housekeeping
  118  accommodations in, from, or a part of, or in connection with,
  119  any hotel, apartment house, roominghouse, mobile home park,
  120  recreational vehicle park, condominium, timeshare resort, or
  121  tourist or trailer camp. The term “person operating transient
  122  accommodations” means the person conducting the daily affairs of
  123  the physical facilities furnishing transient accommodations who
  124  is responsible for providing the services commonly associated
  125  with operating the facilities furnishing transient
  126  accommodations regardless of whether such commonly associated
  127  services are provided by third parties. The terms “rent,”
  128  “rental,” “rentals,” and “rental payments” do not include
  129  payments received by unrelated persons for facilitating the
  130  booking of reservations for or on behalf of the lessees or
  131  licensees at hotels, apartment houses, roominghouses, mobile
  132  home parks, recreational vehicle parks, condominiums, timeshare
  133  resorts, or tourist or trailer camps in this state. The term
  134  “unrelated persons” means persons who are not related to the
  135  person operating transient accommodations within the meaning of
  136  s. 267(b) or s. 707(b) of the Internal Revenue Code of 1986, as
  137  amended.
  138         (2) The tax provided for in this section herein shall be in
  139  addition to the total amount of the rental, shall be charged by
  140  any the lessor or person operating transient accommodations
  141  subject to the tax imposed under this chapter receiving the rent
  142  in and by such said rental arrangement to the lessee or person
  143  paying the rental, and shall be due and payable at the time of
  144  the receipt of such rental payment by the lessor or person
  145  operating the transient accommodations, as defined in this
  146  chapter, who receives said rental or payment. The owner, lessor,
  147  or person operating the transient accommodations receiving the
  148  rent shall remit the tax to the department the tax on the amount
  149  of the rent received by the person at the times and in the
  150  manner hereinafter provided for dealers to remit taxes under
  151  this chapter. The same duties imposed by this chapter upon
  152  dealers in tangible personal property respecting the collection
  153  and remission of the tax; the making of returns; the keeping of
  154  books, records, and accounts; and the compliance with the rules
  155  and regulations of the department in the administration of this
  156  chapter shall apply to and be binding upon all persons who
  157  manage or operate hotels, apartment houses, roominghouses,
  158  tourist and trailer camps, and the rental of condominium units,
  159  and to all persons who collect or receive such rents on behalf
  160  of such owner or lessor taxable under this chapter. The person
  161  operating transient accommodations shall separately state the
  162  tax from the rental charged on the receipt, invoice, or other
  163  documentation issued with respect to charges for transient
  164  accommodations. Persons facilitating the booking of reservations
  165  who are unrelated to the person operating the transient
  166  accommodations in which the reservation is booked are not
  167  required to separately state amounts charged on the receipt,
  168  invoice, or other documentation issued by the person
  169  facilitating the booking of the reservation. Any amounts
  170  specifically collected as a tax are state funds and must be
  171  remitted as tax.
  172         Section 3. Paragraphs (a) and (b) of subsection (3) of
  173  section 212.0305, Florida Statutes, are amended to read:
  174         212.0305 Convention development taxes; intent;
  175  administration; authorization; use of proceeds.—
  176         (3) APPLICATION; ADMINISTRATION; PENALTIES.—
  177         (a)1. The convention development tax on transient rentals
  178  imposed by the governing body of any county authorized to so
  179  levy shall apply to the amount of any payment made by any person
  180  to rent, lease, or use for a period of 6 months or less any
  181  living quarters or accommodations in a hotel, apartment hotel,
  182  motel, resort motel, apartment, apartment motel, roominghouse,
  183  tourist or trailer camp, mobile home park, recreational vehicle
  184  park, condominium, or timeshare resort. When receipt of
  185  consideration is by way of property other than money, the tax
  186  shall be levied and imposed on the fair market value of such
  187  nonmonetary consideration. Any payment made by a person to rent,
  188  lease, or use any living quarters or accommodations which are
  189  exempt from the tax imposed under s. 212.03 shall likewise be
  190  exempt from any tax imposed under this section.
  191         2.a. Tax shall be due on the consideration paid for
  192  occupancy in the county pursuant to a regulated short-term
  193  product, as defined in s. 721.05, or occupancy in the county
  194  pursuant to a product that would be deemed a regulated short
  195  term product if the agreement to purchase the short-term right
  196  was executed in this state. Such tax shall be collected on the
  197  last day of occupancy within the county unless such
  198  consideration is applied to the purchase of a timeshare estate.
  199  The occupancy of an accommodation of a timeshare resort pursuant
  200  to a timeshare plan, a multisite timeshare plan, or an exchange
  201  transaction in an exchange program, as defined in s. 721.05, by
  202  the owner of a timeshare interest or such owner’s guest, which
  203  guest is not paying monetary consideration to the owner or to a
  204  third party for the benefit of the owner, is not a privilege
  205  subject to taxation under this section. A membership or
  206  transaction fee paid by a timeshare owner that does not provide
  207  the timeshare owner with the right to occupy any specific
  208  timeshare unit but merely provides the timeshare owner with the
  209  opportunity to exchange a timeshare interest through an exchange
  210  program is a service charge and not subject to taxation under
  211  this section.
  212         3.b. Consideration paid for the purchase of a timeshare
  213  license in a timeshare plan, as defined in s. 721.05, is rent
  214  subject to taxation under this section.
  215         4. The terms “consideration,” “rental,” and “rents,” as
  216  used in this section, mean the amount received by a person
  217  operating transient accommodations for the use or securing the
  218  use of any living quarters or sleeping or housekeeping
  219  accommodations in, from, or a part of, or in connection with,
  220  any hotel, apartment house, roominghouse, timeshare resort,
  221  tourist or trailer camp, mobile home park, recreational vehicle
  222  park, or condominium. The term “person operating transient
  223  accommodations” means the person conducting the daily affairs of
  224  the physical facilities furnishing transient accommodations who
  225  is responsible for providing the services commonly associated
  226  with operating the facilities furnishing transient
  227  accommodations regardless of whether such commonly associated
  228  services are provided by third parties. The terms
  229  “consideration,” “rental,” and “rents” do not include payments
  230  received by unrelated persons for facilitating the booking of
  231  reservations for or on behalf of the lessees or licensees at
  232  hotels, apartment houses, roominghouses, timeshare resorts,
  233  tourist or trailer camps, mobile home parks, recreational
  234  vehicle parks, or condominiums in this state. The term
  235  “unrelated persons” means persons who are not related to the
  236  person operating transient accommodations within the meaning of
  237  s. 267(b) or s. 707(b) of the Internal Revenue Code of 1986, as
  238  amended.
  239         (b) The tax shall be charged by the person receiving the
  240  consideration for the lease or rental, and the tax shall be
  241  collected from the lessee, tenant, or customer at the time of
  242  payment of the consideration for such lease or rental. The
  243  person operating transient accommodations shall separately state
  244  the tax from the rental charged on the receipt, invoice, or
  245  other documentation issued with respect to charges for transient
  246  accommodations. Persons facilitating the booking of reservations
  247  who are unrelated to the person operating the transient
  248  accommodations in which the reservation is booked are not
  249  required to separately state amounts charged on the receipt,
  250  invoice, or other documentation issued by the person
  251  facilitating the booking of the reservation. Any amounts
  252  specifically collected as a tax are county funds and must be
  253  remitted as tax.
  254         Section 4. The amendments to ss. 125.0104, 212.03, and
  255  212.301, Florida Statutes, made by this act are intended to be
  256  clarifying and remedial in nature and shall not provide a basis
  257  for assessments or refunds of tax for periods prior to July 1,
  258  2010.
  259         Section 5. Subsection (1) of section 213.30, Florida
  260  Statutes, is amended to read:
  261         213.30 Compensation for information relating to a violation
  262  of the tax laws.—
  263         (1) The executive director of the department, pursuant to
  264  rules adopted by the department, is authorized to compensate:
  265         (a) A county government providing information to the
  266  department leading to:
  267         1. The punishment of, or collection of taxes, penalties, or
  268  interest from, any person with respect to the tax imposed by s.
  269  212.03. The amount of any payment made under this subparagraph
  270  may not exceed 10 percent of any tax, penalties, or interest
  271  collected as a result of such information.
  272         2. The identification and registration of a taxpayer who is
  273  not in compliance with the registration requirements of s.
  274  212.03. The amount of the payment made to any person who
  275  provides information to the department which results in the
  276  registration of a noncompliant taxpayer shall be $100. The
  277  reward authorized in this subparagraph shall be paid only if the
  278  noncompliant taxpayer:
  279         a. Is engaged in a bona fide taxable activity.
  280         b. Is found by the department to have an unpaid tax
  281  liability.
  282         (b) Persons providing information to the department leading
  283  to:
  284         1.(a) The punishment of, or collection of taxes, penalties,
  285  or interest from, any person with respect to the taxes
  286  enumerated in s. 213.05. The amount of any payment made under
  287  this subparagraph paragraph may not exceed 10 percent of any
  288  tax, penalties, or interest collected as a result of such
  289  information.
  290         2.(b) The identification and registration of a taxpayer who
  291  is not in compliance with the registration requirements of any
  292  tax statute that is listed in s. 213.05. The amount of the
  293  payment made to any person who provides information to the
  294  department which results in the registration of a noncompliant
  295  taxpayer shall be $100. The reward authorized in this
  296  subparagraph paragraph shall be paid only if the noncompliant
  297  taxpayer:
  298         a.1. Conducts business from a permanent, fixed location.;
  299         b.2. Is engaged in a bona fide taxable activity.; and
  300         c.3. Is found by the department to have an unpaid tax
  301  liability.
  302         Section 6. This act shall take effect July 1, 2010.

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