Bill Text: FL H1241 | 2010 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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

Spectrum: Moderate Partisan Bill (Republican 9-1)

Status: (Failed) 2010-04-30 - Died in Messages [H1241 Detail]

Download: Florida-2010-H1241-Introduced.html

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HB 1241

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

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