Bill Text: FL H1241 | 2010 | Regular Session | Comm Sub

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-Comm_Sub.html

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CS/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	providing separate statement of tax requirements;
6	providing an exception; providing construction; amending
7	s. 125.0108, F.S.; providing definitions relating to the
8	tourist impact tax; providing separate statement of tax
9	requirements; providing an exception; providing
10	construction; amending s. 212.03, F.S.; providing
11	definitions relating to the transient rentals tax;
12	revising requirements for charging, collecting, and
13	remitting the tax; providing requirements for separate
14	statement of the tax on rental documents; amending s.
15	212.0305, F.S.; providing definitions relating to the
16	convention development tax; revising requirements for
17	charging, collecting, and remitting the tax; providing
18	requirements for separate statement of the tax on rental
19	documents; amending s. 213.30, F.S.; authorizing the
20	Department of Revenue to compensate county governments for
21	providing certain information to the department;
22	specifying a payment amount; amending ss. 1 and 3, ch. 67-
23	930, Laws of Florida, as amended; providing definitions
24	relating to a municipal resort tax; providing separate
25	statement of tax requirements; providing an exception;
26	providing construction and intent; providing an effective
27	date.
28
29	Be It Enacted by the Legislature of the State of Florida:
30
31	Section 1. Paragraphs (a) and (f) of subsection (3) of
32	section 125.0104, Florida Statutes, are amended to read:
33	125.0104 Tourist development tax; procedure for levying;
34	authorized uses; referendum; enforcement.-
35	(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-
36	(a)1. It is declared to be the intent of the Legislature
37	that every person who rents, leases, or lets for consideration
38	any living quarters or accommodations in any hotel, apartment
39	hotel, motel, resort motel, apartment, apartment motel,
40	roominghouse, mobile home park, recreational vehicle park,
41	condominium, or timeshare resort for a term of 6 months or less
42	is exercising a privilege which is subject to taxation under
43	this section, unless such person rents, leases, or lets for
44	consideration any living quarters or accommodations which are
45	exempt according to the provisions of chapter 212.
46	2.a. Tax is shall be due on the consideration paid for
47	occupancy in the county pursuant to a regulated short-term
48	product, as defined in s. 721.05, or occupancy in the county
49	pursuant to a product that would be deemed a regulated short-
50	term product if the agreement to purchase the short-term right
51	were executed in this state. Such tax shall be collected on the
52	last day of occupancy within the county unless such
53	consideration is applied to the purchase of a timeshare estate.
54	The occupancy of an accommodation of a timeshare resort pursuant
55	to a timeshare plan, a multisite timeshare plan, or an exchange
56	transaction in an exchange program, as defined in s. 721.05, by
57	the owner of a timeshare interest or such owner's guest, which
58	guest is not paying monetary consideration to the owner or to a
59	third party for the benefit of the owner, is not a privilege
60	subject to taxation under this section. A membership or
61	transaction fee paid by a timeshare owner that does not provide
62	the timeshare owner with the right to occupy any specific
63	timeshare unit but merely provides the timeshare owner with the
64	opportunity to exchange a timeshare interest through an exchange
65	program is a service charge and not subject to taxation under
66	this section.
67	3.b. Consideration paid for the purchase of a timeshare
68	license in a timeshare plan, as defined in s. 721.05, is rent
69	subject to taxation under this section.
70	4. As used in this section, the terms "consideration,"
71	"rental," and "rents" mean the amount received by a person
72	operating transient accommodations for the use of any living
73	quarters or sleeping or housekeeping accommodations in, from, or
74	a part of, or in connection with, any hotel, apartment house,
75	roominghouse, timeshare resort, tourist or trailer camp, mobile
76	home park, recreational vehicle park, or condominium. The term
77	"person operating transient accommodations" means the person
78	conducting the daily affairs of the physical facilities
79	furnishing transient accommodations who is responsible for
80	providing the services commonly associated with operating the
81	facilities furnishing transient accommodations regardless of
82	whether such commonly associated services are provided by
83	unrelated persons. The terms "consideration," "rental," and
84	"rents" do not include payments received by unrelated persons
85	for facilitating the booking of reservations for or on behalf of
86	the lessees or licensees at hotels, apartment houses,
87	roominghouses, timeshare resorts, tourist or trailer camps,
88	mobile home parks, recreational vehicle parks, or condominiums
89	in this state. The term "unrelated persons" means persons who
90	are not related to the person operating transient accommodations
91	within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
92	Internal Revenue Code of 1986, as amended.
93	(f) The tourist development tax shall be charged by the
94	person receiving the consideration for the lease or rental, and
95	it shall be collected from the lessee, tenant, or customer at
96	the time of payment of the consideration for such lease or
97	rental. A person who operates transient accommodations shall
98	separately state the tax from the consideration charged on the
99	receipt, invoice, or other documentation issued with respect to
100	charges for transient accommodations. Persons who facilitate the
101	booking of reservations who are unrelated persons with respect
102	to a person who operates transient accommodations with respect
103	to which the reservation is booked are not required to
104	separately state amounts charged on the receipt, invoice, or
105	other documentation. Any amounts specifically collected as tax
106	are county funds and shall be remitted as tax.
107	Section 2. Section 125.0108, Florida Statutes, is amended
108	to read:
109	125.0108 Areas of critical state concern; tourist impact
110	tax.-
111	(1)(a) Subject to the provisions of this section, any
112	county creating a land authority pursuant to s. 380.0663(1) is
113	authorized to levy by ordinance, in the area or areas within
114	said county designated as an area of critical state concern
115	pursuant to chapter 380, a tourist impact tax on the taxable
116	privileges described in paragraph (2)(a) (b); however, if the
117	area or areas of critical state concern are greater than 50
118	percent of the land area of the county, the tax may be levied
119	throughout the entire county. Such tax shall not be effective
120	unless and until land development regulations and a local
121	comprehensive plan that meet the requirements of chapter 380
122	have become effective and such tax is approved by referendum as
123	provided for in subsection (6) (5).
124	(b) As used in this section, the terms "consideration,"
125	"rental," and "rents" mean the amount received by a person
126	operating transient accommodations for the use of any living
127	quarters or sleeping or housekeeping accommodations in, from, or
128	a part of, or in connection with, any hotel, apartment house,
129	roominghouse, timeshare resort, tourist or trailer camp, mobile
130	home park, recreational vehicle park, or condominium. The term
131	"person operating transient accommodations" means the person
132	conducting the daily affairs of the physical facilities
133	furnishing transient accommodations who is responsible for
134	providing the services commonly associated with operating the
135	facilities furnishing transient accommodations regardless of
136	whether such commonly associated services are provided by
137	unrelated persons. The terms "consideration," "rental," and
138	"rents" do not include payments received by unrelated persons
139	for facilitating the booking of reservations for or on behalf of
140	the lessees or licensees at hotels, apartment houses,
141	roominghouses, timeshare resorts, tourist or trailer camps,
142	mobile home parks, recreational vehicle parks, or condominiums
143	in this state. The term "unrelated persons" means persons who
144	are not related to the person operating transient accommodations
145	within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
146	Internal Revenue Code of 1986, as amended.
147	(2)(a)(b)1. It is declared to be the intent of the
148	Legislature that every person who rents, leases, or lets for
149	consideration any living quarters or accommodations in any
150	hotel, apartment hotel, motel, resort motel, apartment,
151	apartment motel, roominghouse, mobile home park, recreational
152	vehicle park, condominium, or timeshare resort for a term of 6
153	months or less, unless such establishment is exempt from the tax
154	imposed by s. 212.03, is exercising a taxable privilege on the
155	proceeds therefrom under this section.
156	(b)1.2.a. Tax shall be due on the consideration paid for
157	occupancy in the county pursuant to a regulated short-term
158	product, as defined in s. 721.05, or occupancy in the county
159	pursuant to a product that would be deemed a regulated short-
160	term product if the agreement to purchase the short-term right
161	were executed in this state. Such tax shall be collected on the
162	last day of occupancy within the county unless such
163	consideration is applied to the purchase of a timeshare estate.
164	The occupancy of an accommodation of a timeshare resort pursuant
165	to a timeshare plan, a multisite timeshare plan, or an exchange
166	transaction in an exchange program, as defined in s. 721.05, by
167	the owner of a timeshare interest or such owner's guest, which
168	guest is not paying monetary consideration to the owner or to a
169	third party for the benefit of the owner, is not a privilege
170	subject to taxation under this section. A membership or
171	transaction fee paid by a timeshare owner that does not provide
172	the timeshare owner with the right to occupy any specific
173	timeshare unit but merely provides the timeshare owner with the
174	opportunity to exchange a timeshare interest through an exchange
175	program is a service charge and not subject to taxation under
176	this section.
177	2.b. Consideration paid for the purchase of a timeshare
178	license in a timeshare plan, as defined in s. 721.05, is rent
179	subject to taxation under this section.
180	(c) The governing board of the county may, by passage of a
181	resolution by four-fifths vote, repeal such tax.
182	(d) The tourist impact tax shall be levied at the rate of
183	1 percent of each dollar and major fraction thereof of the total
184	consideration charged for such taxable privilege. When receipt
185	of 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.
188	(e) The tourist impact tax shall be in addition to any
189	other tax imposed pursuant to chapter 212 and in addition to all
190	other taxes and fees and the consideration for the taxable
191	privilege.
192	(f) The tourist impact tax shall be charged by the person
193	receiving the consideration for the taxable privilege, and it
194	shall be collected from the lessee, tenant, or customer at the
195	time of payment of the consideration for such taxable privilege.
196	A person who operates transient accommodations shall separately
197	state the tax from the rental charged on the receipt, invoice,
198	or other documentation issued with respect to charges for
199	transient accommodations. Persons who facilitate the booking of
200	reservations who are unrelated person with respect to a person
201	who operates transient accommodations with respect to which the
202	reservation is booked are not required to separately state
203	amounts charged on the receipt, invoice, or other documentation.
204	Any amounts specifically collected as tax are county funds and
205	shall be remitted as tax.
206	(g) A county that has levied the tourist impact tax
207	authorized by this section in an area or areas designated as an
208	area of critical state concern for at least 20 consecutive years
209	prior to removal of the designation may continue to levy the
210	tourist impact tax in accordance with this section for 20 years
211	following removal of the designation. After expiration of the
212	20-year period, a county may continue to levy the tourist impact
213	tax authorized by this section if the county adopts an ordinance
214	reauthorizing levy of the tax and the continued levy of the tax
215	is approved by referendum as provided for in subsection (6) (5).
216	(3)(2)(a) The person receiving the consideration for such
217	taxable privilege and the person doing business within such area
218	or areas of critical state concern or within the entire county,
219	as applicable, shall receive, account for, and remit the tourist
220	impact tax to the Department of Revenue at the time and in the
221	manner provided for persons who collect and remit taxes under
222	chapter 212. The same duties and privileges imposed by chapter
223	212 upon dealers in tangible property, respecting the collection
224	and remission of tax; the making of returns; the keeping of
225	books, records, and accounts; and compliance with the rules of
226	the Department of Revenue in the administration of that chapter
227	shall apply to and be binding upon all persons who are subject
228	to the provisions of this section. However, the Department of
229	Revenue may authorize a quarterly return and payment when the
230	tax remitted by the dealer for the preceding quarter did not
231	exceed $25.
232	(b) The Department of Revenue shall keep records showing
233	the amount of taxes collected, which records shall also include
234	records disclosing the amount of taxes collected for and from
235	each county in which the tax imposed and authorized by this
236	section is applicable. These records shall be open for
237	inspection during the regular office hours of the Department of
238	Revenue, subject to the provisions of s. 213.053.
239	(c) Collections received by the Department of Revenue from
240	the tax, less costs of administration of this section, shall be
241	paid and returned monthly to the county and the land authority
242	in accordance with the provisions of subsection (4) (3).
243	(d) The Department of Revenue is authorized to employ
244	persons and incur other expenses for which funds are
245	appropriated by the Legislature.
246	(e) The Department of Revenue is empowered to promulgate
247	such rules and prescribe and publish such forms as may be
248	necessary to effectuate the purposes of this section. The
249	department is authorized to establish audit procedures and to
250	assess for delinquent taxes.
251	(f) The estimated tax provisions contained in s. 212.11 do
252	not apply to the administration of any tax levied under this
253	section.
254	(4)(3) All tax revenues received pursuant to this section,
255	less administrative costs, shall be distributed as follows:
256	(a) Fifty percent shall be transferred to the land
257	authority to be used to purchase property in the area of
258	critical state concern for which the revenue is generated. An
259	amount not to exceed 5 percent may be used for administration
260	and other costs incident to such purchases.
261	(b) Fifty percent shall be distributed to the governing
262	body of the county where the revenue was generated. Such
263	proceeds shall be used to offset the loss of ad valorem taxes
264	due to acquisitions provided for by this act.
265	(5)(4)(a) Any person who is taxable hereunder who fails or
266	refuses to charge and collect from the person paying for the
267	taxable privilege the taxes herein provided, either by himself
268	or herself or through agents or employees, is, in addition to
269	being personally liable for the payment of the tax, guilty of a
270	misdemeanor of the second degree, punishable as provided in s.
271	775.082 or s. 775.083.
272	(b) No person shall advertise or hold out to the public in
273	any manner, directly or indirectly, that he or she will absorb
274	all or any part of the tax; that he or she will relieve the
275	person paying for the taxable privilege of the payment of all or
276	any part of the tax; or that the tax will not be added to the
277	consideration for the taxable privilege or that, when added, the
278	tax or any part thereof will be refunded or refused, either
279	directly or indirectly, by any method whatsoever. Any person who
280	willfully violates any provision of this paragraph is guilty of
281	a misdemeanor of the second degree, punishable as provided in s.
282	775.082 or s. 775.083.
283	(c) The tax authorized to be levied by this section shall
284	constitute a lien on the property of the business, lessee,
285	customer, or tenant in the same manner as, and shall be
286	collectible as are, liens authorized and imposed in ss. 713.67,
287	713.68, and 713.69.
288	(6)(5) The tourist impact tax authorized by this section
289	shall take effect only upon express approval by a majority vote
290	of those qualified electors in the area or areas of critical
291	state concern in the county seeking to levy such tax, voting in
292	a referendum to be held by the governing board of such county in
293	conjunction with a general or special election, in accordance
294	with the provisions of law relating to elections currently in
295	force. However, if the area or areas of critical state concern
296	are greater than 50 percent of the land area of the county and
297	the tax is to be imposed throughout the entire county, the tax
298	shall take effect only upon express approval of a majority of
299	the qualified electors of the county voting in such a
300	referendum.
301	(7)(6) The effective date of the levy and imposition of
302	the tourist impact tax authorized under this section shall be
303	the first day of the second month following approval of the
304	ordinance by referendum or the first day of any subsequent month
305	as may be specified in the ordinance. A certified copy of the
306	ordinance shall include the time period and the effective date
307	of the tax levy and shall be furnished by the county to the
308	Department of Revenue within 10 days after passing an ordinance
309	levying such tax and again within 10 days after approval by
310	referendum of such tax. If applicable, the county levying the
311	tax shall provide the Department of Revenue with a list of the
312	businesses in the area of critical state concern where the
313	tourist impact tax is levied by zip code or other means of
314	identification. Notwithstanding the provisions of s. 213.053,
315	the Department of Revenue shall assist the county in compiling
316	such list of businesses. The tourist impact tax, if not repealed
317	sooner pursuant to paragraph (1)(c), shall be repealed 10 years
318	after the date the area of critical state concern designation is
319	removed.
320	Section 3. Paragraph (b) of subsection (1) and subsection
321	(2) of section 212.03, Florida Statutes, are amended to read:
322	212.03 Transient rentals tax; rate, procedure,
323	enforcement, exemptions.-
324	(1)
325	(b)1. Tax shall be due on the consideration paid for
326	occupancy in the county pursuant to a regulated short-term
327	product, as defined in s. 721.05, or occupancy in the county
328	pursuant to a product that would be deemed a regulated short-
329	term product if the agreement to purchase the short-term right
330	was executed in this state. Such tax shall be collected on the
331	last day of occupancy within the county unless such
332	consideration is applied to the purchase of a timeshare estate.
333	The occupancy of an accommodation of a timeshare resort pursuant
334	to a timeshare plan, a multisite timeshare plan, or an exchange
335	transaction in an exchange program, as defined in s. 721.05, by
336	the owner of a timeshare interest or such owner's guest, which
337	guest is not paying monetary consideration to the owner or to a
338	third party for the benefit of the owner, is not a privilege
339	subject to taxation under this section. A membership or
340	transaction fee paid by a timeshare owner that does not provide
341	the timeshare owner with the right to occupy any specific
342	timeshare unit but merely provides the timeshare owner with the
343	opportunity to exchange a timeshare interest through an exchange
344	program is a service charge and not subject to taxation under
345	this section.
346	2. Consideration paid for the purchase of a timeshare
347	license in a timeshare plan, as defined in s. 721.05, is rent
348	subject to taxation under this section.
349	3. As used in this section, the terms "rent," "rental,"
350	"rentals," and "rental payments" mean the amount received by a
351	person operating transient accommodations for the use of any
352	living quarters or sleeping or housekeeping accommodations in,
353	from, or a part of, or in connection with, any hotel, apartment
354	house, roominghouse, mobile home park, recreational vehicle
355	park, condominium, timeshare resort, or tourist or trailer camp.
356	The term "person operating transient accommodations" means the
357	person conducting the daily affairs of the physical facilities
358	furnishing transient accommodations who is responsible for
359	providing the services commonly associated with operating the
360	facilities furnishing transient accommodations regardless of
361	whether such commonly associated services are provided by
362	unrelated persons. The terms "rent," "rental," "rentals," and
363	"rental payments" do not include payments received by unrelated
364	persons for facilitating the booking of reservations for or on
365	behalf of the lessees or licensees at hotels, apartment houses,
366	roominghouses, mobile home parks, recreational vehicle parks,
367	condominiums, timeshare resorts, or tourist or trailer camps in
368	this state. The term "unrelated persons" means persons who are
369	not related to the person operating transient accommodations
370	within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
371	Internal Revenue Code of 1986, as amended.
372	(2) The tax provided for in this section herein shall be
373	in addition to the total amount of the rental, shall be charged
374	by any the lessor or person operating transient accommodations
375	subject to the tax imposed under this chapter receiving the rent
376	in and by such said rental arrangement to the lessee or person
377	paying the rental, and shall be due and payable at the time of
378	the receipt of such rental payment by the lessor or person
379	operating the transient accommodations, as defined in this
380	chapter, who receives said rental or payment. The owner, lessor,
381	or person operating the transient accommodations receiving the
382	rent shall remit the tax to the department the tax on the amount
383	of the rent received by the person operating the transient
384	accommodations at the times and in the manner hereinafter
385	provided for dealers to remit taxes under this chapter. The same
386	duties imposed by this chapter upon dealers in tangible personal
387	property respecting the collection and remission of the tax; the
388	making of returns; the keeping of books, records, and accounts;
389	and the compliance with the rules and regulations of the
390	department in the administration of this chapter shall apply to
391	and be binding upon all persons who manage or operate hotels,
392	apartment houses, roominghouses, tourist and trailer camps, and
393	the rental of condominium units, and to all persons who collect
394	or receive such rents on behalf of such owner or lessor taxable
395	under this chapter. The person operating transient
396	accommodations shall separately state the tax from the rental
397	charged on the receipt, invoice, or other documentation issued
398	with respect to charges for transient accommodations. Persons
399	facilitating the booking of reservations who are unrelated to
400	the person operating the transient accommodations in which the
401	reservation is booked are not required to separately state
402	amounts charged on the receipt, invoice, or other documentation
403	issued by the person facilitating the booking of the
404	reservation. Any amounts specifically collected as a tax are
405	state funds and must be remitted as tax.
406	Section 4. Paragraphs (a) and (b) of subsection (3) of
407	section 212.0305, Florida Statutes, are amended to read:
408	212.0305 Convention development taxes; intent;
409	administration; authorization; use of proceeds.-
410	(3) APPLICATION; ADMINISTRATION; PENALTIES.-
411	(a)1. The convention development tax on transient rentals
412	imposed by the governing body of any county authorized to so
413	levy shall apply to the amount of any payment made by any person
414	to rent, lease, or use for a period of 6 months or less any
415	living quarters or accommodations in a hotel, apartment hotel,
416	motel, resort motel, apartment, apartment motel, roominghouse,
417	tourist or trailer camp, mobile home park, recreational vehicle
418	park, condominium, or timeshare resort. When receipt of
419	consideration is by way of property other than money, the tax
420	shall be levied and imposed on the fair market value of such
421	nonmonetary consideration. Any payment made by a person to rent,
422	lease, or use any living quarters or accommodations which are
423	exempt from the tax imposed under s. 212.03 shall likewise be
424	exempt from any tax imposed under this section.
425	2.a. Tax shall be due on the consideration paid for
426	occupancy in the county pursuant to a regulated short-term
427	product, as defined in s. 721.05, or occupancy in the county
428	pursuant to a product that would be deemed a regulated short-
429	term product if the agreement to purchase the short-term right
430	was executed in this state. Such tax shall be collected on the
431	last day of occupancy within the county unless such
432	consideration is applied to the purchase of a timeshare estate.
433	The occupancy of an accommodation of a timeshare resort pursuant
434	to a timeshare plan, a multisite timeshare plan, or an exchange
435	transaction in an exchange program, as defined in s. 721.05, by
436	the owner of a timeshare interest or such owner's guest, which
437	guest is not paying monetary consideration to the owner or to a
438	third party for the benefit of the owner, is not a privilege
439	subject to taxation under this section. A membership or
440	transaction fee paid by a timeshare owner that does not provide
441	the timeshare owner with the right to occupy any specific
442	timeshare unit but merely provides the timeshare owner with the
443	opportunity to exchange a timeshare interest through an exchange
444	program is a service charge and not subject to taxation under
445	this section.
446	3.b. Consideration paid for the purchase of a timeshare
447	license in a timeshare plan, as defined in s. 721.05, is rent
448	subject to taxation under this section.
449	4. As used in this section, the terms "consideration,"
450	"rental," and "rents" mean the amount received by a person
451	operating transient accommodations for the use of any living
452	quarters or sleeping or housekeeping accommodations in, from, or
453	a part of, or in connection with, any hotel, apartment house,
454	roominghouse, timeshare resort, tourist or trailer camp, mobile
455	home park, recreational vehicle park, or condominium. The term
456	"person operating transient accommodations" means the person
457	conducting the daily affairs of the physical facilities
458	furnishing transient accommodations who is responsible for
459	providing the services commonly associated with operating the
460	facilities furnishing transient accommodations regardless of
461	whether such commonly associated services are provided by
462	unrelated persons. The terms "consideration," "rental," and
463	"rents" do not include payments received by unrelated persons
464	for facilitating the booking of reservations for or on behalf of
465	the lessees or licensees at hotels, apartment houses,
466	roominghouses, timeshare resorts, tourist or trailer camps,
467	mobile home parks, recreational vehicle parks, or condominiums
468	in this state. The term "unrelated persons" means persons who
469	are not related to the person operating transient accommodations
470	within the meaning of s. 1504, s. 267(b), or s. 707(b) of the
471	Internal Revenue Code of 1986, as amended.
472	(b) The tax shall be charged by the person receiving the
473	consideration for the lease or rental, and the tax shall be
474	collected from the lessee, tenant, or customer at the time of
475	payment of the consideration for such lease or rental. The
476	person operating transient accommodations shall separately state
477	the tax from the rental charged on the receipt, invoice, or
478	other documentation issued with respect to charges for transient
479	accommodations. Persons facilitating the booking of reservations
480	who are unrelated to the person operating the transient
481	accommodations in which the reservation is booked are not
482	required to separately state amounts charged on the receipt,
483	invoice, or other documentation issued by the person
484	facilitating the booking of the reservation. Any amounts
485	specifically collected as a tax are county funds and must be
486	remitted as tax.
487	Section 5. Subsection (1) of section 213.30, Florida
488	Statutes, is amended to read:
489	213.30 Compensation for information relating to a
490	violation of the tax laws.-
491	(1) The executive director of the department, pursuant to
492	rules adopted by the department, is authorized to compensate:
493	(a) A county government providing information to the
494	department leading to:
495	1. The punishment of, or collection of taxes, penalties,
496	or interest from, any person with respect to the tax imposed by
497	s. 212.03. The amount of any payment made under this
498	subparagraph may not exceed 10 percent of any tax, penalties, or
499	interest collected as a result of such information.
500	2. The identification and registration of a taxpayer who
501	is not in compliance with the registration requirements of s.
502	212.03. The amount of the payment made to any person who
503	provides information to the department which results in the
504	registration of a noncompliant taxpayer shall be $100. The
505	reward authorized in this subparagraph shall be paid only if the
506	noncompliant taxpayer:
507	a. Is engaged in a bona fide taxable activity.
508	b. Is found by the department to have an unpaid tax
509	liability.
510	(b) Persons providing information to the department
511	leading to:
512	1.(a) The punishment of, or collection of taxes,
513	penalties, or interest from, any person with respect to the
514	taxes enumerated in s. 213.05. The amount of any payment made
515	under this subparagraph paragraph may not exceed 10 percent of
516	any tax, penalties, or interest collected as a result of such
517	information.
518	2.(b) The identification and registration of a taxpayer
519	who is not in compliance with the registration requirements of
520	any tax statute that is listed in s. 213.05. The amount of the
521	payment made to any person who provides information to the
522	department which results in the registration of a noncompliant
523	taxpayer shall be $100. The reward authorized in this
524	subparagraph paragraph shall be paid only if the noncompliant
525	taxpayer:
526	a.1. Conducts business from a permanent, fixed location.;
527	b.2. Is engaged in a bona fide taxable activity.; and
528	c.3. Is found by the department to have an unpaid tax
529	liability.
530	Section 6. Sections 1 and 3 of chapter 67-930, Laws of
531	Florida, as amended, are amended to read:
532	Section 1. All cities and towns, in counties of the state
533	having a population of not less than three hundred thirty
534	thousand (330,000) and not more than three hundred forty
535	thousand (340,000) and in counties having a population of more
536	than nine hundred thousand (900,000), according to the latest
537	official decennial census, whose charter specifically provides
538	now or whose charter is so amended prior to January 1, 1968, for
539	the levy of the exact tax as herein set forth, are hereby given
540	the right, power and authority by ordinance or impose, levy and
541	collect a tax within their corporate limits, to be known as a
542	municipal resort tax, upon the rent of every occupancy of a room
543	or rooms in any hotel, motel, apartment house, rooming house,
544	tourist or trailer camp, as the same are defined in part I,
545	chapter 212, Florida Statutes, and upon the retail sale price of
546	all items of food or beverages sold at retail, and of alcoholic
547	beverages, other than beer or malt beverages, sold at retail for
548	consumption on the premises, at any place of business required
549	by law to be licensed by the state hotel and restaurant
550	commission or by the state beverage department; provided,
551	however, this tax shall not apply to those sales the amount of
552	which is less than fifty cents (50¢) nor to sales of food or
553	beverages delivered to a person's home under a contract
554	providing for deliveries on a regular schedule when the price of
555	each meal is less than $10 ten dollars. As used in this section,
556	the term "rent" means the amount received by a person operating
557	transient accommodations for the use of any living quarters or
558	sleeping or housekeeping accommodations in, from, or a part of,
559	or in connection with, any hotel, apartment hotel, motel, resort
560	motel, apartment, roominghouse, timeshare resort, tourist or
561	trailer camp, mobile home park, recreational vehicle park, or
562	condominium. The term "person operating transient
563	accommodations" means the person conducting the daily affairs of
564	the physical facilities furnishing transient accommodations who
565	is responsible for providing the services commonly associated
566	with operating the facilities furnishing transient
567	accommodations regardless of whether such commonly associated
568	services are provided by unrelated persons. The term "rent" does
569	not include payments received by unrelated persons for
570	facilitating the booking of reservations for or on behalf of the
571	lessees or licensees at hotels, apartment hotels, motels, resort
572	motels, apartments, roominghouses, timeshare resorts, tourist or
573	trailer camps, mobile home parks, recreational vehicle parks, or
574	condominiums in this state. The term "unrelated persons" means
575	persons who are not in the same affiliated group of corporations
576	pursuant to s. 1504, s. 267(b), or s. 707(b) of the Internal
577	Revenue Code of 1986, as amended.
578	Section 3. The tax imposed by this act shall be collected
579	from the person paying said rent of said retail sales price and
580	shall be paid by such person for the use of the city or town to
581	the person operating transient accommodations collecting and
582	receiving the rent or the retail sales price at the time of the
583	payment thereof. It shall be the duty of every person operating
584	transient accommodations renting a room or rooms, as herein
585	provided, and of every person selling at retail food or
586	beverages, or alcoholic beverages for consumption on the
587	premises, other than beer or malt beverages, as herein provided,
588	in acting as the tax collection medium or agency of the city or
589	town, to collect from the person paying the rent or the retail
590	sales price, for the use of the city or town, the tax imposed
591	and levied pursuant to this act, and to report and pay over to
592	the city or town all such taxes imposed, levied and collected,
593	in accordance with the accounting and other provisions of the
594	enacted ordinance. All cities and towns collecting a resort tax
595	pursuant to the provisions of this act shall have the same
596	duties and privileges as the Department of Revenue under part I
597	of chapter 212, Florida Statutes, and may use any power granted
598	to the Department of Revenue under part I of chapter 212,
599	Florida Statutes, including enforcement and collection
600	procedures and penalties imposed by part I of chapter 212,
601	Florida Statutes, which shall be binding upon all persons and
602	entities that are subject to the provisions of this act with
603	regard to the municipal resort tax. The person operating
604	transient accommodations shall separately state the tax from the
605	rental charged on the receipt, invoice, or other documentation
606	issued with respect to charges for transient accommodations.
607	Persons who facilitate the booking of reservations who are
608	unrelated persons with respect to a person who operates the
609	transient accommodations with respect to which the reservation
610	is booked are not required to separately state amounts charged
611	on the receipt, invoice, or other documentation issued by the
612	person facilitating the booking of the reservation. Any amounts
613	specifically collected as a tax are city or town funds and shall
614	be remitted as tax.
615	Section 7. The amendments to ss. 125.0104, 125.0108,
616	212.03, and 212.0305, Florida Statutes, and sections 1 and 3 of
617	chapter 67-903, Laws of Florida, made by this act are intended
618	to be clarifying and remedial in nature and shall not provide a
619	basis for assessments or refunds of tax for periods prior to
620	July 1, 2010.
621	Section 8. This act shall take effect July 1, 2010.

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