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


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
CS/CS/HB 1241
1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 125.0104, F.S.; providing
4definitions relating to the tourist development tax;
5providing separate statement of tax requirements;
6providing an exception; providing construction; amending
7s. 125.0108, F.S.; providing definitions relating to the
8tourist impact tax; providing separate statement of tax
9requirements; providing an exception; providing
10construction; amending s. 212.03, F.S.; providing
11definitions relating to the transient rentals tax;
12revising requirements for charging, collecting, and
13remitting the tax; providing requirements for separate
14statement of the tax on rental documents; amending s.
15212.0305, F.S.; providing definitions relating to the
16convention development tax; revising requirements for
17charging, collecting, and remitting the tax; providing
18requirements for separate statement of the tax on rental
19documents; amending s. 213.30, F.S.; authorizing the
20Department of Revenue to compensate county governments for
21providing certain information to the department;
22specifying a payment amount; amending ss. 1 and 3, ch. 67-
23930, Laws of Florida, as amended; providing definitions
24relating to a municipal resort tax; providing separate
25statement of tax requirements; providing an exception;
26providing construction; providing an effective date.
27
28Be It Enacted by the Legislature of the State of Florida:
29
30 Section 1. Paragraphs (a) and (f) of subsection (3) of
31section 125.0104, Florida Statutes, are amended to read:
32 125.0104 Tourist development tax; procedure for levying;
33authorized uses; referendum; enforcement.-
34 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.-
35 (a)1. It is declared to be the intent of the Legislature
36that every person who rents, leases, or lets for consideration
37any living quarters or accommodations in any hotel, apartment
38hotel, motel, resort motel, apartment, apartment motel,
39roominghouse, mobile home park, recreational vehicle park,
40condominium, or timeshare resort for a term of 6 months or less
41is exercising a privilege which is subject to taxation under
42this section, unless such person rents, leases, or lets for
43consideration any living quarters or accommodations which are
44exempt according to the provisions of chapter 212.
45 2.a. Tax is shall be due on the consideration paid for
46occupancy in the county pursuant to a regulated short-term
47product, as defined in s. 721.05, or occupancy in the county
48pursuant to a product that would be deemed a regulated short-
49term product if the agreement to purchase the short-term right
50were executed in this state. Such tax shall be collected on the
51last day of occupancy within the county unless such
52consideration is applied to the purchase of a timeshare estate.
53The occupancy of an accommodation of a timeshare resort pursuant
54to a timeshare plan, a multisite timeshare plan, or an exchange
55transaction in an exchange program, as defined in s. 721.05, by
56the owner of a timeshare interest or such owner's guest, which
57guest is not paying monetary consideration to the owner or to a
58third party for the benefit of the owner, is not a privilege
59subject to taxation under this section. A membership or
60transaction fee paid by a timeshare owner that does not provide
61the timeshare owner with the right to occupy any specific
62timeshare unit but merely provides the timeshare owner with the
63opportunity to exchange a timeshare interest through an exchange
64program is a service charge and not subject to taxation under
65this section.
66 3.b. Consideration paid for the purchase of a timeshare
67license in a timeshare plan, as defined in s. 721.05, is rent
68subject to taxation under this section.
69 4. As used in this section, the terms "consideration,"
70"rental," and "rents" mean the amount received by a person
71operating transient accommodations or the owner of such
72accommodations for the use of any living quarters or sleeping or
73housekeeping accommodations in, from, or a part of, or in
74connection with, any hotel, apartment house, roominghouse,
75timeshare resort, tourist or trailer camp, mobile home park,
76recreational vehicle park, or condominium. The term "person
77operating transient accommodations" means a person conducting
78the daily affairs of the physical facilities furnishing
79transient accommodations who is responsible for providing any of
80the services commonly associated with operating the facilities
81furnishing transient accommodations, including providing
82physical access to such facilities, regardless of whether such
83commonly associated services are provided by unrelated persons.
84The terms "consideration," "rental," and "rents" do not include
85payments received by unrelated persons from the lessee, tenant,
86or customer for facilitating the booking of reservations for or
87on behalf of the lessees, tenants, or customers at hotels,
88apartment houses, roominghouses, timeshare resorts, tourist or
89trailer camps, mobile home parks, recreational vehicle parks, or
90condominiums in this state. The term "unrelated persons" means
91persons who are not related to the person operating transient
92accommodations or to the owner of such accommodations within the
93meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
94Revenue Code of 1986, as amended.
95 (f) The tourist development tax shall be charged by the
96person receiving the consideration for the lease or rental, and
97it shall be collected from the lessee, tenant, or customer at
98the time of payment of the consideration for such lease or
99rental. A person operating transient accommodations or the owner
100of such accommodations shall separately state the tax from the
101consideration charged on the receipt, invoice, or other
102documentation issued with respect to charges for transient
103accommodations. Persons who facilitate the booking of
104reservations who are unrelated persons with respect to a person
105who operates transient accommodations with respect to which the
106reservation is booked are not required to separately state
107amounts charged on the receipt, invoice, or other documentation.
108Any amounts specifically collected as tax are county funds and
109shall be remitted as tax.
110 Section 2. Section 125.0108, Florida Statutes, is amended
111to read:
112 125.0108 Areas of critical state concern; tourist impact
113tax.-
114 (1)(a) Subject to the provisions of this section, any
115county creating a land authority pursuant to s. 380.0663(1) is
116authorized to levy by ordinance, in the area or areas within
117said county designated as an area of critical state concern
118pursuant to chapter 380, a tourist impact tax on the taxable
119privileges described in paragraph (2)(a) (b); however, if the
120area or areas of critical state concern are greater than 50
121percent of the land area of the county, the tax may be levied
122throughout the entire county. Such tax shall not be effective
123unless and until land development regulations and a local
124comprehensive plan that meet the requirements of chapter 380
125have become effective and such tax is approved by referendum as
126provided for in subsection (6) (5).
127 (b) As used in this section, the terms "consideration,"
128"rental," and "rents" mean the amount received by a person
129operating transient accommodations or the owner of such
130accommodations for the use of any living quarters or sleeping or
131housekeeping accommodations in, from, or a part of, or in
132connection with, any hotel, apartment house, roominghouse,
133timeshare resort, tourist or trailer camp, mobile home park,
134recreational vehicle park, or condominium. The term "person
135operating transient accommodations" means a person conducting
136the daily affairs of the physical facilities furnishing
137transient accommodations who is responsible for providing any of
138the services commonly associated with operating the facilities
139furnishing transient accommodations, including providing
140physical access to such facilities, regardless of whether such
141commonly associated services are provided by unrelated persons.
142The terms "consideration," "rental," and "rents" do not include
143payments received by unrelated persons from the lessee, tenant,
144or customer for facilitating the booking of reservations for or
145on behalf of the lessees, tenants, or customers at hotels,
146apartment houses, roominghouses, timeshare resorts, tourist or
147trailer camps, mobile home parks, recreational vehicle parks, or
148condominiums in this state. The term "unrelated persons" means
149persons who are not related to the person operating transient
150accommodations or to the owner of such accommodations within the
151meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
152Revenue Code of 1986, as amended.
153 (2)(a)(b)1. It is declared to be the intent of the
154Legislature that every person who rents, leases, or lets for
155consideration any living quarters or accommodations in any
156hotel, apartment hotel, motel, resort motel, apartment,
157apartment motel, roominghouse, mobile home park, recreational
158vehicle park, condominium, or timeshare resort for a term of 6
159months or less, unless such establishment is exempt from the tax
160imposed by s. 212.03, is exercising a taxable privilege on the
161proceeds therefrom under this section.
162 (b)1.2.a. Tax shall be due on the consideration paid for
163occupancy in the county pursuant to a regulated short-term
164product, as defined in s. 721.05, or occupancy in the county
165pursuant to a product that would be deemed a regulated short-
166term product if the agreement to purchase the short-term right
167were executed in this state. Such tax shall be collected on the
168last day of occupancy within the county unless such
169consideration is applied to the purchase of a timeshare estate.
170The occupancy of an accommodation of a timeshare resort pursuant
171to a timeshare plan, a multisite timeshare plan, or an exchange
172transaction in an exchange program, as defined in s. 721.05, by
173the owner of a timeshare interest or such owner's guest, which
174guest is not paying monetary consideration to the owner or to a
175third party for the benefit of the owner, is not a privilege
176subject to taxation under this section. A membership or
177transaction fee paid by a timeshare owner that does not provide
178the timeshare owner with the right to occupy any specific
179timeshare unit but merely provides the timeshare owner with the
180opportunity to exchange a timeshare interest through an exchange
181program is a service charge and not subject to taxation under
182this section.
183 2.b. Consideration paid for the purchase of a timeshare
184license in a timeshare plan, as defined in s. 721.05, is rent
185subject to taxation under this section.
186 (c) The governing board of the county may, by passage of a
187resolution by four-fifths vote, repeal such tax.
188 (d) The tourist impact tax shall be levied at the rate of
1891 percent of each dollar and major fraction thereof of the total
190consideration charged for such taxable privilege. When receipt
191of consideration is by way of property other than money, the tax
192shall be levied and imposed on the fair market value of such
193nonmonetary consideration.
194 (e) The tourist impact tax shall be in addition to any
195other tax imposed pursuant to chapter 212 and in addition to all
196other taxes and fees and the consideration for the taxable
197privilege.
198 (f) The tourist impact tax shall be charged by the person
199receiving the consideration for the taxable privilege, and it
200shall be collected from the lessee, tenant, or customer at the
201time of payment of the consideration for such taxable privilege.
202A person operating transient accommodations or the owner of such
203accommodations shall separately state the tax from the rental
204charged on the receipt, invoice, or other documentation issued
205with respect to charges for transient accommodations. Persons
206who facilitate the booking of reservations who are unrelated
207person with respect to a person who operates transient
208accommodations with respect to which the reservation is booked
209are not required to separately state amounts charged on the
210receipt, invoice, or other documentation. Any amounts
211specifically collected as tax are county funds and shall be
212remitted as tax.
213 (g) A county that has levied the tourist impact tax
214authorized by this section in an area or areas designated as an
215area of critical state concern for at least 20 consecutive years
216prior to removal of the designation may continue to levy the
217tourist impact tax in accordance with this section for 20 years
218following removal of the designation. After expiration of the
21920-year period, a county may continue to levy the tourist impact
220tax authorized by this section if the county adopts an ordinance
221reauthorizing levy of the tax and the continued levy of the tax
222is approved by referendum as provided for in subsection (6) (5).
223 (3)(2)(a) The person receiving the consideration for such
224taxable privilege and the person doing business within such area
225or areas of critical state concern or within the entire county,
226as applicable, shall receive, account for, and remit the tourist
227impact tax to the Department of Revenue at the time and in the
228manner provided for persons who collect and remit taxes under
229chapter 212. The same duties and privileges imposed by chapter
230212 upon dealers in tangible property, respecting the collection
231and remission of tax; the making of returns; the keeping of
232books, records, and accounts; and compliance with the rules of
233the Department of Revenue in the administration of that chapter
234shall apply to and be binding upon all persons who are subject
235to the provisions of this section. However, the Department of
236Revenue may authorize a quarterly return and payment when the
237tax remitted by the dealer for the preceding quarter did not
238exceed $25.
239 (b) The Department of Revenue shall keep records showing
240the amount of taxes collected, which records shall also include
241records disclosing the amount of taxes collected for and from
242each county in which the tax imposed and authorized by this
243section is applicable. These records shall be open for
244inspection during the regular office hours of the Department of
245Revenue, subject to the provisions of s. 213.053.
246 (c) Collections received by the Department of Revenue from
247the tax, less costs of administration of this section, shall be
248paid and returned monthly to the county and the land authority
249in accordance with the provisions of subsection (4) (3).
250 (d) The Department of Revenue is authorized to employ
251persons and incur other expenses for which funds are
252appropriated by the Legislature.
253 (e) The Department of Revenue is empowered to promulgate
254such rules and prescribe and publish such forms as may be
255necessary to effectuate the purposes of this section. The
256department is authorized to establish audit procedures and to
257assess for delinquent taxes.
258 (f) The estimated tax provisions contained in s. 212.11 do
259not apply to the administration of any tax levied under this
260section.
261 (4)(3) All tax revenues received pursuant to this section,
262less administrative costs, shall be distributed as follows:
263 (a) Fifty percent shall be transferred to the land
264authority to be used to purchase property in the area of
265critical state concern for which the revenue is generated. An
266amount not to exceed 5 percent may be used for administration
267and other costs incident to such purchases.
268 (b) Fifty percent shall be distributed to the governing
269body of the county where the revenue was generated. Such
270proceeds shall be used to offset the loss of ad valorem taxes
271due to acquisitions provided for by this act.
272 (5)(4)(a) Any person who is taxable hereunder who fails or
273refuses to charge and collect from the person paying for the
274taxable privilege the taxes herein provided, either by himself
275or herself or through agents or employees, is, in addition to
276being personally liable for the payment of the tax, guilty of a
277misdemeanor of the second degree, punishable as provided in s.
278775.082 or s. 775.083.
279 (b) No person shall advertise or hold out to the public in
280any manner, directly or indirectly, that he or she will absorb
281all or any part of the tax; that he or she will relieve the
282person paying for the taxable privilege of the payment of all or
283any part of the tax; or that the tax will not be added to the
284consideration for the taxable privilege or that, when added, the
285tax or any part thereof will be refunded or refused, either
286directly or indirectly, by any method whatsoever. Any person who
287willfully violates any provision of this paragraph is guilty of
288a misdemeanor of the second degree, punishable as provided in s.
289775.082 or s. 775.083.
290 (c) The tax authorized to be levied by this section shall
291constitute a lien on the property of the business, lessee,
292customer, or tenant in the same manner as, and shall be
293collectible as are, liens authorized and imposed in ss. 713.67,
294713.68, and 713.69.
295 (6)(5) The tourist impact tax authorized by this section
296shall take effect only upon express approval by a majority vote
297of those qualified electors in the area or areas of critical
298state concern in the county seeking to levy such tax, voting in
299a referendum to be held by the governing board of such county in
300conjunction with a general or special election, in accordance
301with the provisions of law relating to elections currently in
302force. However, if the area or areas of critical state concern
303are greater than 50 percent of the land area of the county and
304the tax is to be imposed throughout the entire county, the tax
305shall take effect only upon express approval of a majority of
306the qualified electors of the county voting in such a
307referendum.
308 (7)(6) The effective date of the levy and imposition of
309the tourist impact tax authorized under this section shall be
310the first day of the second month following approval of the
311ordinance by referendum or the first day of any subsequent month
312as may be specified in the ordinance. A certified copy of the
313ordinance shall include the time period and the effective date
314of the tax levy and shall be furnished by the county to the
315Department of Revenue within 10 days after passing an ordinance
316levying such tax and again within 10 days after approval by
317referendum of such tax. If applicable, the county levying the
318tax shall provide the Department of Revenue with a list of the
319businesses in the area of critical state concern where the
320tourist impact tax is levied by zip code or other means of
321identification. Notwithstanding the provisions of s. 213.053,
322the Department of Revenue shall assist the county in compiling
323such list of businesses. The tourist impact tax, if not repealed
324sooner pursuant to paragraph (1)(c), shall be repealed 10 years
325after the date the area of critical state concern designation is
326removed.
327 Section 3. Paragraph (b) of subsection (1) and subsection
328(2) of section 212.03, Florida Statutes, are amended to read:
329 212.03 Transient rentals tax; rate, procedure,
330enforcement, exemptions.-
331 (1)
332 (b)1. Tax shall be due on the consideration paid for
333occupancy in the county pursuant to a regulated short-term
334product, as defined in s. 721.05, or occupancy in the county
335pursuant to a product that would be deemed a regulated short-
336term product if the agreement to purchase the short-term right
337was executed in this state. Such tax shall be collected on the
338last day of occupancy within the county unless such
339consideration is applied to the purchase of a timeshare estate.
340The occupancy of an accommodation of a timeshare resort pursuant
341to a timeshare plan, a multisite timeshare plan, or an exchange
342transaction in an exchange program, as defined in s. 721.05, by
343the owner of a timeshare interest or such owner's guest, which
344guest is not paying monetary consideration to the owner or to a
345third party for the benefit of the owner, is not a privilege
346subject to taxation under this section. A membership or
347transaction fee paid by a timeshare owner that does not provide
348the timeshare owner with the right to occupy any specific
349timeshare unit but merely provides the timeshare owner with the
350opportunity to exchange a timeshare interest through an exchange
351program is a service charge and not subject to taxation under
352this section.
353 2. Consideration paid for the purchase of a timeshare
354license in a timeshare plan, as defined in s. 721.05, is rent
355subject to taxation under this section.
356 3. As used in this section, the terms "rent," "rental,"
357"rentals," and "rental payments" mean the amount received by a
358person operating transient accommodations or the owner of such
359accommodations for the use of any living quarters or sleeping or
360housekeeping accommodations in, from, or a part of, or in
361connection with, any hotel, apartment house, roominghouse,
362mobile home park, recreational vehicle park, condominium,
363timeshare resort, or tourist or trailer camp. The term "person
364operating transient accommodations" means a person conducting
365the daily affairs of the physical facilities furnishing
366transient accommodations who is responsible for providing any of
367the services commonly associated with operating the facilities
368furnishing transient accommodations, including providing
369physical access to such facilities, regardless of whether such
370commonly associated services are provided by unrelated persons.
371The terms "rent," "rental," "rentals," and "rental payments" do
372not include payments received by unrelated persons from the
373lessee, tenant, customer, or licensee for facilitating the
374booking of reservations for or on behalf of the lessees,
375tenants, customers, or licensees at hotels, apartment houses,
376roominghouses, mobile home parks, recreational vehicle parks,
377condominiums, timeshare resorts, or tourist or trailer camps in
378this state. The term "unrelated persons" means persons who are
379not related to the person operating transient accommodations or
380to the owner of such accommodations within the meaning of s.
3811504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
3821986, as amended.
383 (2) The tax provided for in this section herein shall be
384in addition to the total amount of the rental, shall be charged
385by any the lessor or person operating transient accommodations
386or the owner of such accommodations subject to the tax imposed
387under this chapter receiving the rent in and by such said rental
388arrangement to the lessee or person paying the rental, and shall
389be due and payable at the time of the receipt of such rental
390payment by the lessor or person operating the transient
391accommodations or the owner of such accommodations, as defined
392in this chapter, who receives said rental or payment. The owner,
393lessor, or person operating the transient
394owner of such accommodations receiving the rent shall remit the
395tax to the department the tax on the amount of the rent received
396by the person operating the transient accommodations or the
397owner of such accommodations at the times and in the manner
398hereinafter provided for dealers to remit taxes under this
399chapter. The same duties imposed by this chapter upon dealers in
400tangible personal property respecting the collection and
401remission of the tax; the making of returns; the keeping of
402books, records, and accounts; and the compliance with the rules
403and regulations of the department in the administration of this
404chapter shall apply to and be binding upon all persons who
405manage or operate hotels, apartment houses, roominghouses,
406tourist and trailer camps, and the rental of condominium units,
407and to all persons who collect or receive such rents on behalf
408of such owner or lessor taxable under this chapter. A person
409operating transient accommodations or the owner of such
410accommodations shall separately state the tax from the rental
411charged on the receipt, invoice, or other documentation issued
412with respect to charges for transient accommodations. Persons
413facilitating the booking of reservations who are unrelated to
414the person operating the transient accommodations in which the
415reservation is booked are not required to separately state
416amounts charged on the receipt, invoice, or other documentation
417issued by the person facilitating the booking of the
418reservation. Any amounts specifically collected as a tax are
419state funds and must be remitted as tax.
420 Section 4. Paragraphs (a) and (b) of subsection (3) of
421section 212.0305, Florida Statutes, are amended to read:
422 212.0305 Convention development taxes; intent;
423administration; authorization; use of proceeds.-
424 (3) APPLICATION; ADMINISTRATION; PENALTIES.-
425 (a)1. The convention development tax on transient rentals
426imposed by the governing body of any county authorized to so
427levy shall apply to the amount of any payment made by any person
428to rent, lease, or use for a period of 6 months or less any
429living quarters or accommodations in a hotel, apartment hotel,
430motel, resort motel, apartment, apartment motel, roominghouse,
431tourist or trailer camp, mobile home park, recreational vehicle
432park, condominium, or timeshare resort. When receipt of
433consideration is by way of property other than money, the tax
434shall be levied and imposed on the fair market value of such
435nonmonetary consideration. Any payment made by a person to rent,
436lease, or use any living quarters or accommodations which are
437exempt from the tax imposed under s. 212.03 shall likewise be
438exempt from any tax imposed under this section.
439 2.a. Tax shall be due on the consideration paid for
440occupancy in the county pursuant to a regulated short-term
441product, as defined in s. 721.05, or occupancy in the county
442pursuant to a product that would be deemed a regulated short-
443term product if the agreement to purchase the short-term right
444was executed in this state. Such tax shall be collected on the
445last day of occupancy within the county unless such
446consideration is applied to the purchase of a timeshare estate.
447The occupancy of an accommodation of a timeshare resort pursuant
448to a timeshare plan, a multisite timeshare plan, or an exchange
449transaction in an exchange program, as defined in s. 721.05, by
450the owner of a timeshare interest or such owner's guest, which
451guest is not paying monetary consideration to the owner or to a
452third party for the benefit of the owner, is not a privilege
453subject to taxation under this section. A membership or
454transaction fee paid by a timeshare owner that does not provide
455the timeshare owner with the right to occupy any specific
456timeshare unit but merely provides the timeshare owner with the
457opportunity to exchange a timeshare interest through an exchange
458program is a service charge and not subject to taxation under
459this section.
460 3.b. Consideration paid for the purchase of a timeshare
461license in a timeshare plan, as defined in s. 721.05, is rent
462subject to taxation under this section.
463 4. As used in this section, the terms "consideration,"
464"rental," and "rents" mean the amount received by a person
465operating transient accommodations or the owner of such
466accommodations for the use of any living quarters or sleeping or
467housekeeping accommodations in, from, or a part of, or in
468connection with, any hotel, apartment house, roominghouse,
469timeshare resort, tourist or trailer camp, mobile home park,
470recreational vehicle park, or condominium. The term "person
471operating transient accommodations" means a person conducting
472the daily affairs of the physical facilities furnishing
473transient accommodations who is responsible for providing any of
474the services commonly associated with operating the facilities
475furnishing transient accommodations, including providing
476physical access to such facilities, regardless of whether such
477commonly associated services are provided by unrelated persons.
478The terms "consideration," "rental," and "rents" do not include
479payments received by unrelated persons from the lessee, tenant,
480or customer for facilitating the booking of reservations for or
481on behalf of the lessees, tenants, or customers at hotels,
482apartment houses, roominghouses, timeshare resorts, tourist or
483trailer camps, mobile home parks, recreational vehicle parks, or
484condominiums in this state. The term "unrelated persons" means
485persons who are not related to the person operating transient
486accommodations or to the owner of such accommodations within the
487meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
488Revenue Code of 1986, as amended.
489 (b) The tax shall be charged by the person receiving the
490consideration for the lease or rental, and the tax shall be
491collected from the lessee, tenant, or customer at the time of
492payment of the consideration for such lease or rental. A person
493operating transient accommodations or the owner of such
494accommodations shall separately state the tax from the rental
495charged on the receipt, invoice, or other documentation issued
496with respect to charges for transient accommodations. Persons
497facilitating the booking of reservations who are unrelated to
498the person operating the transient accommodations in which the
499reservation is booked are not required to separately state
500amounts charged on the receipt, invoice, or other documentation
501issued by the person facilitating the booking of the
502reservation. Any amounts specifically collected as a tax are
503county funds and must be remitted as tax.
504 Section 5. Subsection (1) of section 213.30, Florida
505Statutes, is amended to read:
506 213.30 Compensation for information relating to a
507violation of the tax laws.-
508 (1) The executive director of the department, pursuant to
509rules adopted by the department, is authorized to compensate:
510 (a) A county government providing information to the
511department leading to:
512 1. The punishment of, or collection of taxes, penalties,
513or interest from, any person with respect to the tax imposed by
514s. 212.03. The amount of any payment made under this
515subparagraph may not exceed 10 percent of any tax, penalties, or
516interest collected as a result of such information.
517 2. The identification and registration of a taxpayer who
518is not in compliance with the registration requirements of s.
519212.03. The amount of the payment made to any person who
520provides information to the department which results in the
521registration of a noncompliant taxpayer shall be $100. The
522reward authorized in this subparagraph shall be paid only if the
523noncompliant taxpayer:
524 a. Is engaged in a bona fide taxable activity.
525 b. Is found by the department to have an unpaid tax
526liability.
527 (b) Persons providing information to the department
528leading to:
529 1.(a) The punishment of, or collection of taxes,
530penalties, or interest from, any person with respect to the
531taxes enumerated in s. 213.05. The amount of any payment made
532under this subparagraph paragraph may not exceed 10 percent of
533any tax, penalties, or interest collected as a result of such
534information.
535 2.(b) The identification and registration of a taxpayer
536who is not in compliance with the registration requirements of
537any tax statute that is listed in s. 213.05. The amount of the
538payment made to any person who provides information to the
539department which results in the registration of a noncompliant
540taxpayer shall be $100. The reward authorized in this
541subparagraph paragraph shall be paid only if the noncompliant
542taxpayer:
543 a.1. Conducts business from a permanent, fixed location.;
544 b.2. Is engaged in a bona fide taxable activity.; and
545 c.3. Is found by the department to have an unpaid tax
546liability.
547 Section 6. Sections 1 and 3 of chapter 67-930, Laws of
548Florida, as amended, are amended to read:
549 Section 1. All cities and towns, in counties of the state
550having a population of not less than three hundred thirty
551thousand (330,000) and not more than three hundred forty
552thousand (340,000) and in counties having a population of more
553than nine hundred thousand (900,000), according to the latest
554official decennial census, whose charter specifically provides
555now or whose charter is so amended prior to January 1, 1968, for
556the levy of the exact tax as herein set forth, are hereby given
557the right, power and authority by ordinance or impose, levy and
558collect a tax within their corporate limits, to be known as a
559municipal resort tax, upon the rent of every occupancy of a room
560or rooms in any hotel, motel, apartment house, rooming house,
561tourist or trailer camp, as the same are defined in part I,
562chapter 212, Florida Statutes, and upon the retail sale price of
563all items of food or beverages sold at retail, and of alcoholic
564beverages, other than beer or malt beverages, sold at retail for
565consumption on the premises, at any place of business required
566by law to be licensed by the state hotel and restaurant
567commission or by the state beverage department; provided,
568however, this tax shall not apply to those sales the amount of
569which is less than fifty cents (50ยข) nor to sales of food or
570beverages delivered to a person's home under a contract
571providing for deliveries on a regular schedule when the price of
572each meal is less than $10 ten dollars. As used in this section,
573the term "rent" means the amount received by a person operating
574transient accommodations or the owner of such accommodations for
575the use of any living quarters or sleeping or housekeeping
576accommodations in, from, or a part of, or in connection with,
577any hotel, apartment hotel, motel, resort motel, apartment,
578roominghouse, timeshare resort, tourist or trailer camp, mobile
579home park, recreational vehicle park, or condominium. The term
580"person operating transient accommodations" means a person
581conducting the daily affairs of the physical facilities
582furnishing transient accommodations who is responsible for
583providing any of the services commonly associated with operating
584the facilities furnishing transient accommodations, including
585providing physical access to such facilities, regardless of
586whether such commonly associated services are provided by
587unrelated persons. The term "rent" does not include payments
588received by unrelated persons from the lessee, tenant, or
589customer for facilitating the booking of reservations for or on
590behalf of the lessees, tenants, or customers at hotels,
591apartment hotels, motels, resort motels, apartments,
592roominghouses, timeshare resorts, tourist or trailer camps,
593mobile home parks, recreational vehicle parks, or condominiums
594in this state. The term "unrelated persons" means persons who
595are not related to the person operating transient accommodations
596or to the owner of such accommodations, within the meaning of s.
5971504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
5981986, as amended.
599 Section 3. The tax imposed by this act shall be collected
600from the person paying said rent of said retail sales price and
601shall be paid by such person for the use of the city or town to
602the person operating transient accommodations or to the owner of
603such accommodations collecting and receiving the rent or the
604retail sales price at the time of the payment thereof. It shall
605be the duty of every person operating transient accommodations
606or the owner of such accommodations renting a room or rooms, as
607herein provided, and of every person selling at retail food or
608beverages, or alcoholic beverages for consumption on the
609premises, other than beer or malt beverages, as herein provided,
610in acting as the tax collection medium or agency of the city or
611town, to collect from the person paying the rent or the retail
612sales price, for the use of the city or town, the tax imposed
613and levied pursuant to this act, and to report and pay over to
614the city or town all such taxes imposed, levied and collected,
615in accordance with the accounting and other provisions of the
616enacted ordinance. All cities and towns collecting a resort tax
617pursuant to the provisions of this act shall have the same
618duties and privileges as the Department of Revenue under part I
619of chapter 212, Florida Statutes, and may use any power granted
620to the Department of Revenue under part I of chapter 212,
621Florida Statutes, including enforcement and collection
622procedures and penalties imposed by part I of chapter 212,
623Florida Statutes, which shall be binding upon all persons and
624entities that are subject to the provisions of this act with
625regard to the municipal resort tax. A person operating transient
626accommodations or the owner of such accommodations shall
627separately state the tax from the rental charged on the receipt,
628invoice, or other documentation issued with respect to charges
629for transient accommodations. Persons who facilitate the booking
630of reservations who are unrelated persons with respect to a
631person who operates the transient accommodations with respect to
632which the reservation is booked are not required to separately
633state amounts charged on the receipt, invoice, or other
634documentation issued by the person facilitating the booking of
635the reservation. Any amounts specifically collected as a tax are
636city or town funds and shall be remitted as tax.
637 Section 7. This act shall not affect any lawsuit existing
638on July 1, 2010, relating to the taxes imposed by the provisions
639of law amended by this act.
640 Section 8. This act shall take effect July 1, 2010.
CODING: Words stricken are deletions; words underlined are additions.
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