Bill Text: FL S1158 | 2016 | Regular Session | Introduced


Bill Title: Rental Listings for Vacation Rental Property

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2016-03-11 - Died in Commerce and Tourism [S1158 Detail]

Download: Florida-2016-S1158-Introduced.html
       Florida Senate - 2016                                    SB 1158
       
       
        
       By Senator Latvala
       
       20-00039A-16                                          20161158__
    1                        A bill to be entitled                      
    2         An act relating to rental listings for vacation rental
    3         property; amending s. 212.18, F.S.; requiring a person
    4         engaged in the leasing, renting, or letting of or
    5         granting licenses in a vacation rental to display a
    6         valid certificate of registration number in a rental
    7         listing or advertisement; providing penalties for
    8         noncompliance; providing amnesty for uncollected tax
    9         on vacation rentals before a certain date; specifying
   10         conditions for and limitations on the amnesty;
   11         authorizing the Department of Revenue to adopt
   12         emergency rules to implement the amnesty program;
   13         providing an effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Paragraphs (b) and (c) of subsection (3) of
   18  section 212.18, Florida Statutes, are amended to read:
   19         212.18 Administration of law; registration of dealers;
   20  rules.—
   21         (3)
   22         (b)1.The department, Upon receipt of such application, the
   23  department shall grant to the applicant a separate certificate
   24  of registration for each place of business, which may be
   25  canceled by the department or its designated assistants for any
   26  failure by the certificateholder to comply with this chapter.
   27  The certificate is not assignable and is valid only for the
   28  person, firm, copartnership, or corporation to which it is
   29  issued. The certificate must be placed in a conspicuous place in
   30  the business or businesses for which it is issued and must be
   31  displayed at all times. Except as provided in this subsection, a
   32  person may not engage in business as a dealer or in leasing,
   33  renting, or letting of or granting licenses in living quarters
   34  or sleeping or housekeeping accommodations in hotels, apartment
   35  houses, roominghouses, tourist or trailer camps, or real
   36  property, or sell or receive anything of value by way of
   37  admissions, without a valid certificate. A person may not
   38  receive a license from any authority within the state to engage
   39  in any such business without a valid certificate. A person may
   40  not engage in the business of selling or leasing tangible
   41  personal property or services as a dealer; engage in leasing,
   42  renting, or letting of or granting licenses in living quarters
   43  or sleeping or housekeeping accommodations in hotels, apartment
   44  houses, roominghouses, or tourist or trailer camps that are
   45  taxable under this chapter, or real property; or engage in the
   46  business of selling or receiving anything of value by way of
   47  admissions without a valid certificate.
   48         2. A person engaged in the leasing, renting, or letting of
   49  or granting licenses in a vacation rental, as that term is
   50  defined in s. 509.242, must display a valid certificate of
   51  registration number in a rental listing or advertisement for
   52  such property.
   53         (c)1.a. A person who engages in acts requiring a
   54  certificate of registration under this subsection and who fails
   55  or refuses to register commits a misdemeanor of the first
   56  degree, punishable as provided in s. 775.082 or s. 775.083. Such
   57  acts are subject to injunctive proceedings as provided by law. A
   58  person who engages in acts requiring a certificate of
   59  registration and who fails or refuses to register is also
   60  subject to a $100 initial registration fee in lieu of the $5
   61  registration fee required by paragraph (a). However, the
   62  department may waive the increase in the registration fee if it
   63  finds that the failure to register was due to reasonable cause
   64  and not to willful negligence, willful neglect, or fraud.
   65         b. A person who fails to display a valid certificate of
   66  registration number as required under subparagraph (b)2. is
   67  subject to a penalty of $50 per day until the person is in
   68  compliance. The penalty may be collected by a county that
   69  administers a tax imposed under chapter 125 or chapter 212.
   70         c. A person who fails to display a valid certificate of
   71  registration number as required under subparagraph (b)2., and
   72  who has previously been found to be in violation of that
   73  subparagraph, is subject to a penalty of $100 per day until the
   74  person is in compliance. The penalty may be collected by a
   75  county that administers a tax imposed under chapter 125 or
   76  chapter 212.
   77         2.a. A person who willfully fails to register after the
   78  department provides notice of the duty to register as a dealer
   79  commits a felony of the third degree, punishable as provided in
   80  s. 775.082, s. 775.083, or s. 775.084.
   81         b. The department shall provide written notice of the duty
   82  to register to the person by personal service or by sending
   83  notice by registered mail to the person’s last known address.
   84  The department may provide written notice by both methods
   85  described in this sub-subparagraph.
   86         Section 2. (1) The Department of Revenue, and any county
   87  that administers a tax imposed under chapter 125, Florida
   88  Statutes, or chapter 212, Florida Statutes, shall provide an
   89  amnesty program for unpaid taxes, penalties, and interest for
   90  persons who engage in the leasing, renting, or letting of or
   91  granting licenses in a vacation rental under chapter 125,
   92  Florida Statutes, or s. 212.18, Florida Statutes, subject to all
   93  of the following conditions:
   94         (a) A customer’s payment for the rentals must have been
   95  made before July 1, 2016.
   96         (b) By October 1, 2016, the person who collects rental
   97  payments must be registered with the department to collect taxes
   98  on vacation rentals.
   99         (c) By October 1, 2016, the person who collects rental
  100  payments must apply for amnesty pursuant to rules adopted by the
  101  department.
  102         (d) The owners, operators, or managers of the vacation
  103  rentals must have collected the rental payments.
  104         (e) Taxes may not have been collected from any customer to
  105  occupy a vacation rental.
  106         (2) The amnesty program is not available for taxes,
  107  penalties, or interest assessed if the assessment is final and
  108  has not been timely challenged, or for any taxes, penalties, or
  109  interest that has been paid to the department, unless the
  110  payment is the subject of an assessment that is not final or
  111  that has been timely challenged.
  112         (3)The department may adopt emergency rules under ss.
  113  120.536(1) and 120.54(4), Florida Statutes, to implement the
  114  amnesty program. Such rules may provide forms, procedures,
  115  terms, conditions, and methods of payment that are appropriate
  116  for the fair and effective administration of the amnesty program
  117  and that ensure taxpayers’ ongoing commitment to proper
  118  collection and remittance of taxes. Notwithstanding any other
  119  law, the emergency rules remain in effect until 6 months after
  120  their adoption or the date all amnesty application files are
  121  resolved pursuant to this section, whichever is later.
  122         Section 3. This act shall take effect July 1, 2016.

feedback