Bill Text: FL H0493 | 2011 | Regular Session | Comm Sub

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Bill Title: Tax on Sales, Use, & Other Transactions

Spectrum: Slight Partisan Bill (Republican 9-2-2)

Status: (Engrossed - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [H0493 Detail]

Download: Florida-2011-H0493-Comm_Sub.html

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CS/CS/HB 493

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 (50¢) 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.

CODING: Words stricken are deletions; words underlined are additions.