Bill Text: FL S1748 | 2012 | Regular Session | Introduced


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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2012-03-09 - Died in Commerce and Tourism [S1748 Detail]

Download: Florida-2012-S1748-Introduced.html
       Florida Senate - 2012                                    SB 1748
       
       
       
       By Senator Altman
       
       
       
       
       24-01512A-12                                          20121748__
    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 requirements for separate statement of the
    6         tax; providing an exception; providing for
    7         construction; amending s. 125.0108, F.S.; providing
    8         definitions relating to the tourist impact tax;
    9         providing requirements for separate statement of the
   10         tax; providing an exception; providing for
   11         construction; amending s. 212.03, F.S.; providing
   12         definitions relating to the transient rentals tax;
   13         revising requirements for charging, collecting, and
   14         remitting the tax; providing requirements for separate
   15         statement of the tax on rental documents; amending s.
   16         212.0305, F.S.; providing definitions relating to the
   17         convention development tax; revising requirements for
   18         charging, collecting, and remitting the tax; providing
   19         requirements for separate statement of the tax on
   20         rental documents; amending s. 213.30, F.S.;
   21         authorizing the Department of Revenue to compensate
   22         county governments for providing certain information
   23         to the department; specifying a payment amount;
   24         amending ss. 1 and 3 of chapter 67-930, Laws of
   25         Florida, as amended; providing definitions relating to
   26         a municipal resort tax; providing requirements for
   27         separate statement of the tax; providing an exception;
   28         providing for construction; providing an effective
   29         date.
   30  
   31  Be It Enacted by the Legislature of the State of Florida:
   32  
   33         Section 1. Paragraphs (a) and (f) of subsection (3) of
   34  section 125.0104, Florida Statutes, are amended to read:
   35         125.0104 Tourist development tax; procedure for levying;
   36  authorized uses; referendum; enforcement.—
   37         (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.—
   38         (a)1. It is declared to be the intent of the Legislature
   39  that every person who rents, leases, or lets for consideration
   40  any living quarters or accommodations in any hotel, apartment
   41  hotel, motel, resort motel, apartment, apartment motel,
   42  roominghouse, mobile home park, recreational vehicle park,
   43  condominium, or timeshare resort for a term of 6 months or less
   44  is exercising a privilege which is subject to taxation under
   45  this section, unless such person rents, leases, or lets for
   46  consideration any living quarters or accommodations which are
   47  exempt according to the provisions of chapter 212.
   48         2.a. Tax is shall be due on the consideration paid for
   49  occupancy in the county pursuant to a regulated short-term
   50  product, as defined in s. 721.05, or occupancy in the county
   51  pursuant to a product that would be deemed a regulated short
   52  term product if the agreement to purchase the short-term right
   53  were executed in this state. Such tax shall be collected on the
   54  last day of occupancy within the county unless such
   55  consideration is applied to the purchase of a timeshare estate.
   56  The occupancy of an accommodation of a timeshare resort pursuant
   57  to a timeshare plan, a multisite timeshare plan, or an exchange
   58  transaction in an exchange program, as defined in s. 721.05, by
   59  the owner of a timeshare interest or such owner’s guest, which
   60  guest is not paying monetary consideration to the owner or to a
   61  third party for the benefit of the owner, is not a privilege
   62  subject to taxation under this section. A membership or
   63  transaction fee paid by a timeshare owner that does not provide
   64  the timeshare owner with the right to occupy any specific
   65  timeshare unit but merely provides the timeshare owner with the
   66  opportunity to exchange a timeshare interest through an exchange
   67  program is a service charge and not subject to taxation under
   68  this section.
   69         3.b. Consideration paid for the purchase of a timeshare
   70  license in a timeshare plan, as defined in s. 721.05, is rent
   71  subject to taxation under this section.
   72         4. As used in this section, the terms “consideration,”
   73  “rental,” and “rents” mean the amount received by a person
   74  operating transient accommodations or the owner of such
   75  accommodations for the use of any living quarters or sleeping or
   76  housekeeping accommodations in, from, or a part of, or in
   77  connection with, any hotel, apartment house, roominghouse,
   78  timeshare resort, tourist or trailer camp, mobile home park,
   79  recreational vehicle park, or condominium. The term “person
   80  operating transient accommodations” means a person conducting
   81  the daily affairs of the physical facilities furnishing
   82  transient accommodations who is responsible for providing any of
   83  the services commonly associated with operating the facilities
   84  furnishing transient accommodations, including providing
   85  physical access to such facilities, regardless of whether such
   86  commonly associated services are provided by unrelated persons.
   87  The terms “consideration,” “rental,” and “rents” do not include
   88  payments received by unrelated persons from the lessee, tenant,
   89  or customer for facilitating the booking of reservations for or
   90  on behalf of the lessees, tenants, or customers at hotels,
   91  apartment houses, roominghouses, timeshare resorts, tourist or
   92  trailer camps, mobile home parks, recreational vehicle parks, or
   93  condominiums in this state. The term “unrelated persons” means
   94  persons who are not related to the person operating transient
   95  accommodations or to the owner of such accommodations within the
   96  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
   97  Revenue Code of 1986, as amended.
   98         (f) The tourist development tax shall be charged by the
   99  person receiving the consideration for the lease or rental, and
  100  it shall be collected from the lessee, tenant, or customer at
  101  the time of payment of the consideration for such lease or
  102  rental. A person operating transient accommodations or the owner
  103  of such accommodations shall separately state the tax from the
  104  consideration charged on the receipt, invoice, or other
  105  documentation issued with respect to charges for transient
  106  accommodations. Persons who facilitate the booking of
  107  reservations who are unrelated persons with respect to a person
  108  who operates transient accommodations with respect to which the
  109  reservation is booked are not required to separately state
  110  amounts charged on the receipt, invoice, or other documentation
  111  except that such persons shall disclose all amounts charged or
  112  expected to be charged as taxes on the final receipt, invoice,
  113  or other documentation provided to the customer issued by the
  114  person facilitating the booking of the reservation. Any amounts
  115  specifically collected as tax are county funds and shall be
  116  remitted as tax.
  117         Section 2. Section 125.0108, Florida Statutes, is amended
  118  to read:
  119         125.0108 Areas of critical state concern; tourist impact
  120  tax.—
  121         (1)(a) Subject to the provisions of this section, any
  122  county creating a land authority pursuant to s. 380.0663(1) is
  123  authorized to levy by ordinance, in the area or areas within
  124  said county designated as an area of critical state concern
  125  pursuant to chapter 380, a tourist impact tax on the taxable
  126  privileges described in paragraph (2)(a) (b); however, if the
  127  area or areas of critical state concern are greater than 50
  128  percent of the land area of the county, the tax may be levied
  129  throughout the entire county. Such tax shall not be effective
  130  unless and until land development regulations and a local
  131  comprehensive plan that meet the requirements of chapter 380
  132  have become effective and such tax is approved by referendum as
  133  provided for in subsection (6) (5).
  134         (b) As used in this section, the terms “consideration,”
  135  “rental,” and “rents” mean the amount received by a person
  136  operating transient accommodations or the owner of such
  137  accommodations for the use of any living quarters or sleeping or
  138  housekeeping accommodations in, from, or a part of, or in
  139  connection with, any hotel, apartment house, roominghouse,
  140  timeshare resort, tourist or trailer camp, mobile home park,
  141  recreational vehicle park, or condominium. The term “person
  142  operating transient accommodations” means a person conducting
  143  the daily affairs of the physical facilities furnishing
  144  transient accommodations who is responsible for providing any of
  145  the services commonly associated with operating the facilities
  146  furnishing transient accommodations, including providing
  147  physical access to such facilities, regardless of whether such
  148  commonly associated services are provided by unrelated persons.
  149  The terms “consideration,” “rental,” and “rents” do not include
  150  payments received by unrelated persons from the lessee, tenant,
  151  or customer for facilitating the booking of reservations for or
  152  on behalf of the lessees, tenants, or customers at hotels,
  153  apartment houses, roominghouses, timeshare resorts, tourist or
  154  trailer camps, mobile home parks, recreational vehicle parks, or
  155  condominiums in this state. The term “unrelated persons” means
  156  persons who are not related to the person operating transient
  157  accommodations or to the owner of such accommodations within the
  158  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
  159  Revenue Code of 1986, as amended.
  160         (2)(a)(b)1. It is declared to be the intent of the
  161  Legislature that every person who rents, leases, or lets for
  162  consideration any living quarters or accommodations in any
  163  hotel, apartment hotel, motel, resort motel, apartment,
  164  apartment motel, roominghouse, mobile home park, recreational
  165  vehicle park, condominium, or timeshare resort for a term of 6
  166  months or less, unless such establishment is exempt from the tax
  167  imposed by s. 212.03, is exercising a taxable privilege on the
  168  proceeds therefrom under this section.
  169         (b)1.2.a. Tax shall be due on the consideration paid for
  170  occupancy in the county pursuant to a regulated short-term
  171  product, as defined in s. 721.05, or occupancy in the county
  172  pursuant to a product that would be deemed a regulated short
  173  term product if the agreement to purchase the short-term right
  174  were executed in this state. Such tax shall be collected on the
  175  last day of occupancy within the county unless such
  176  consideration is applied to the purchase of a timeshare estate.
  177  The occupancy of an accommodation of a timeshare resort pursuant
  178  to a timeshare plan, a multisite timeshare plan, or an exchange
  179  transaction in an exchange program, as defined in s. 721.05, by
  180  the owner of a timeshare interest or such owner’s guest, which
  181  guest is not paying monetary consideration to the owner or to a
  182  third party for the benefit of the owner, is not a privilege
  183  subject to taxation under this section. A membership or
  184  transaction fee paid by a timeshare owner that does not provide
  185  the timeshare owner with the right to occupy any specific
  186  timeshare unit but merely provides the timeshare owner with the
  187  opportunity to exchange a timeshare interest through an exchange
  188  program is a service charge and not subject to taxation under
  189  this section.
  190         2.b. Consideration paid for the purchase of a timeshare
  191  license in a timeshare plan, as defined in s. 721.05, is rent
  192  subject to taxation under this section.
  193         (c) The governing board of the county may, by passage of a
  194  resolution by four-fifths vote, repeal such tax.
  195         (d) The tourist impact tax shall be levied at the rate of 1
  196  percent of each dollar and major fraction thereof of the total
  197  consideration charged for such taxable privilege. When receipt
  198  of consideration is by way of property other than money, the tax
  199  shall be levied and imposed on the fair market value of such
  200  nonmonetary consideration.
  201         (e) The tourist impact tax shall be in addition to any
  202  other tax imposed pursuant to chapter 212 and in addition to all
  203  other taxes and fees and the consideration for the taxable
  204  privilege.
  205         (f) The tourist impact tax shall be charged by the person
  206  receiving the consideration for the taxable privilege, and it
  207  shall be collected from the lessee, tenant, or customer at the
  208  time of payment of the consideration for such taxable privilege.
  209  A person operating transient accommodations or the owner of such
  210  accommodations shall separately state the tax from the rental
  211  charged on the receipt, invoice, or other documentation issued
  212  with respect to charges for transient accommodations. Persons
  213  who facilitate the booking of reservations who are unrelated
  214  persons with respect to a person who operates transient
  215  accommodations with respect to which the reservation is booked
  216  are not required to separately state amounts charged on the
  217  receipt, invoice, or other documentation except that such
  218  persons shall disclose all amounts charged or expected to be
  219  charged as taxes on the final receipt, invoice, or other
  220  documentation provided to the customer issued by the person
  221  facilitating the booking of the reservation. Any amounts
  222  specifically collected as tax are county funds and shall be
  223  remitted as tax.
  224         (g) A county that has levied the tourist impact tax
  225  authorized by this section in an area or areas designated as an
  226  area of critical state concern for at least 20 consecutive years
  227  prior to removal of the designation may continue to levy the
  228  tourist impact tax in accordance with this section for 20 years
  229  following removal of the designation. After expiration of the
  230  20-year period, a county may continue to levy the tourist impact
  231  tax authorized by this section if the county adopts an ordinance
  232  reauthorizing levy of the tax and the continued levy of the tax
  233  is approved by referendum as provided for in subsection (6) (5).
  234         (3)(2)(a) The person receiving the consideration for such
  235  taxable privilege and the person doing business within such area
  236  or areas of critical state concern or within the entire county,
  237  as applicable, shall receive, account for, and remit the tourist
  238  impact tax to the Department of Revenue at the time and in the
  239  manner provided for persons who collect and remit taxes under
  240  chapter 212. The same duties and privileges imposed by chapter
  241  212 upon dealers in tangible property, respecting the collection
  242  and remission of tax; the making of returns; the keeping of
  243  books, records, and accounts; and compliance with the rules of
  244  the Department of Revenue in the administration of that chapter
  245  shall apply to and be binding upon all persons who are subject
  246  to the provisions of this section. However, the Department of
  247  Revenue may authorize a quarterly return and payment when the
  248  tax remitted by the dealer for the preceding quarter did not
  249  exceed $25.
  250         (b) The Department of Revenue shall keep records showing
  251  the amount of taxes collected, which records shall also include
  252  records disclosing the amount of taxes collected for and from
  253  each county in which the tax imposed and authorized by this
  254  section is applicable. These records shall be open for
  255  inspection during the regular office hours of the Department of
  256  Revenue, subject to the provisions of s. 213.053.
  257         (c) Collections received by the Department of Revenue from
  258  the tax, less costs of administration of this section, shall be
  259  paid and returned monthly to the county and the land authority
  260  in accordance with the provisions of subsection (4) (3).
  261         (d) The Department of Revenue is authorized to employ
  262  persons and incur other expenses for which funds are
  263  appropriated by the Legislature.
  264         (e) The Department of Revenue is empowered to promulgate
  265  such rules and prescribe and publish such forms as may be
  266  necessary to effectuate the purposes of this section. The
  267  department is authorized to establish audit procedures and to
  268  assess for delinquent taxes.
  269         (f) The estimated tax provisions contained in s. 212.11 do
  270  not apply to the administration of any tax levied under this
  271  section.
  272         (4)(3) All tax revenues received pursuant to this section,
  273  less administrative costs, shall be distributed as follows:
  274         (a) Fifty percent shall be transferred to the land
  275  authority to be used to purchase property in the area of
  276  critical state concern for which the revenue is generated. An
  277  amount not to exceed 5 percent may be used for administration
  278  and other costs incident to such purchases.
  279         (b) Fifty percent shall be distributed to the governing
  280  body of the county where the revenue was generated. Such
  281  proceeds shall be used to offset the loss of ad valorem taxes
  282  due to acquisitions provided for by this act.
  283         (5)(4)(a) Any person who is taxable hereunder who fails or
  284  refuses to charge and collect from the person paying for the
  285  taxable privilege the taxes herein provided, either by himself
  286  or herself or through agents or employees, is, in addition to
  287  being personally liable for the payment of the tax, guilty of a
  288  misdemeanor of the second degree, punishable as provided in s.
  289  775.082 or s. 775.083.
  290         (b) No person shall advertise or hold out to the public in
  291  any manner, directly or indirectly, that he or she will absorb
  292  all or any part of the tax; that he or she will relieve the
  293  person paying for the taxable privilege of the payment of all or
  294  any part of the tax; or that the tax will not be added to the
  295  consideration for the taxable privilege or that, when added, the
  296  tax or any part thereof will be refunded or refused, either
  297  directly or indirectly, by any method whatsoever. Any person who
  298  willfully violates any provision of this paragraph is guilty of
  299  a misdemeanor of the second degree, punishable as provided in s.
  300  775.082 or s. 775.083.
  301         (c) The tax authorized to be levied by this section shall
  302  constitute a lien on the property of the business, lessee,
  303  customer, or tenant in the same manner as, and shall be
  304  collectible as are, liens authorized and imposed in ss. 713.67,
  305  713.68, and 713.69.
  306         (6)(5) The tourist impact tax authorized by this section
  307  shall take effect only upon express approval by a majority vote
  308  of those qualified electors in the area or areas of critical
  309  state concern in the county seeking to levy such tax, voting in
  310  a referendum to be held by the governing board of such county in
  311  conjunction with a general or special election, in accordance
  312  with the provisions of law relating to elections currently in
  313  force. However, if the area or areas of critical state concern
  314  are greater than 50 percent of the land area of the county and
  315  the tax is to be imposed throughout the entire county, the tax
  316  shall take effect only upon express approval of a majority of
  317  the qualified electors of the county voting in such a
  318  referendum.
  319         (7)(6) The effective date of the levy and imposition of the
  320  tourist impact tax authorized under this section shall be the
  321  first day of the second month following approval of the
  322  ordinance by referendum or the first day of any subsequent month
  323  as may be specified in the ordinance. A certified copy of the
  324  ordinance shall include the time period and the effective date
  325  of the tax levy and shall be furnished by the county to the
  326  Department of Revenue within 10 days after passing an ordinance
  327  levying such tax and again within 10 days after approval by
  328  referendum of such tax. If applicable, the county levying the
  329  tax shall provide the Department of Revenue with a list of the
  330  businesses in the area of critical state concern where the
  331  tourist impact tax is levied by zip code or other means of
  332  identification. Notwithstanding the provisions of s. 213.053,
  333  the Department of Revenue shall assist the county in compiling
  334  such list of businesses. The tourist impact tax, if not repealed
  335  sooner pursuant to paragraph (1)(c), shall be repealed 10 years
  336  after the date the area of critical state concern designation is
  337  removed.
  338         Section 3. Paragraph (b) of subsection (1) and subsection
  339  (2) of section 212.03, Florida Statutes, are amended to read:
  340         212.03 Transient rentals tax; rate, procedure, enforcement,
  341  exemptions.—
  342         (1)
  343         (b)1. Tax shall be due on the consideration paid for
  344  occupancy in the county pursuant to a regulated short-term
  345  product, as defined in s. 721.05, or occupancy in the county
  346  pursuant to a product that would be deemed a regulated short
  347  term product if the agreement to purchase the short-term right
  348  was executed in this state. Such tax shall be collected on the
  349  last day of occupancy within the county unless such
  350  consideration is applied to the purchase of a timeshare estate.
  351  The occupancy of an accommodation of a timeshare resort pursuant
  352  to a timeshare plan, a multisite timeshare plan, or an exchange
  353  transaction in an exchange program, as defined in s. 721.05, by
  354  the owner of a timeshare interest or such owner’s guest, which
  355  guest is not paying monetary consideration to the owner or to a
  356  third party for the benefit of the owner, is not a privilege
  357  subject to taxation under this section. A membership or
  358  transaction fee paid by a timeshare owner that does not provide
  359  the timeshare owner with the right to occupy any specific
  360  timeshare unit but merely provides the timeshare owner with the
  361  opportunity to exchange a timeshare interest through an exchange
  362  program is a service charge and not subject to taxation under
  363  this section.
  364         2. Consideration paid for the purchase of a timeshare
  365  license in a timeshare plan, as defined in s. 721.05, is rent
  366  subject to taxation under this section.
  367         3. As used in this section, the terms “rent,” “rental,”
  368  “rentals,” and “rental payments” mean the amount received by a
  369  person operating transient accommodations or the owner of such
  370  accommodations for the use of any living quarters or sleeping or
  371  housekeeping accommodations in, from, or a part of, or in
  372  connection with, any hotel, apartment house, roominghouse,
  373  mobile home park, recreational vehicle park, condominium,
  374  timeshare resort, or tourist or trailer camp. The term “person
  375  operating transient accommodations” means a person conducting
  376  the daily affairs of the physical facilities furnishing
  377  transient accommodations who is responsible for providing any of
  378  the services commonly associated with operating the facilities
  379  furnishing transient accommodations, including providing
  380  physical access to such facilities, regardless of whether such
  381  commonly associated services are provided by unrelated persons.
  382  The terms “rent,” “rental,” “rentals,” and “rental payments” do
  383  not include payments received by unrelated persons from the
  384  lessee, tenant, customer, or licensee for facilitating the
  385  booking of reservations for or on behalf of the lessees,
  386  tenants, customers, or licensees at hotels, apartment houses,
  387  roominghouses, mobile home parks, recreational vehicle parks,
  388  condominiums, timeshare resorts, or tourist or trailer camps in
  389  this state. The term “unrelated persons” means persons who are
  390  not related to the person operating transient accommodations or
  391  to the owner of such accommodations within the meaning of s.
  392  1504, s. 267(b), or s. 707(b) of the Internal Revenue Code of
  393  1986, as amended.
  394         (2) The tax provided for in this section herein shall be in
  395  addition to the total amount of the rental, shall be charged by
  396  any the lessor or person operating transient accommodations or
  397  the owner of such accommodations subject to the tax imposed
  398  under this chapter receiving the rent in and by such said rental
  399  arrangement to the lessee or person paying the rental, and shall
  400  be due and payable at the time of the receipt of such rental
  401  payment by the lessor or person operating the transient
  402  accommodations or the owner of such accommodations, as defined
  403  in this chapter, who receives said rental or payment. The owner,
  404  lessor, or person operating the transient accommodations or the
  405  owner of such accommodations receiving the rent shall remit the
  406  tax to the department the tax on the amount of the rent received
  407  by the person operating the transient accommodations or the
  408  owner of such accommodations at the times and in the manner
  409  hereinafter provided for dealers to remit taxes under this
  410  chapter. The same duties imposed by this chapter upon dealers in
  411  tangible personal property respecting the collection and
  412  remission of the tax; the making of returns; the keeping of
  413  books, records, and accounts; and the compliance with the rules
  414  and regulations of the department in the administration of this
  415  chapter shall apply to and be binding upon all persons who
  416  manage or operate hotels, apartment houses, roominghouses,
  417  tourist and trailer camps, and the rental of condominium units,
  418  and to all persons who collect or receive such rents on behalf
  419  of such owner or lessor taxable under this chapter. A person
  420  operating transient accommodations or the owner of such
  421  accommodations shall separately state the tax from the rental
  422  charged on the receipt, invoice, or other documentation issued
  423  with respect to charges for transient accommodations. Persons
  424  facilitating the booking of reservations who are unrelated to
  425  the person operating the transient accommodations in which the
  426  reservation is booked are not required to separately state
  427  amounts charged on the receipt, invoice, or other documentation
  428  except that such persons shall disclose all amounts charged or
  429  expected to be charged as taxes on the final receipt, invoice,
  430  or other documentation provided to the customer issued by the
  431  person facilitating the booking of the reservation. Any amounts
  432  specifically collected as a tax are state funds and must be
  433  remitted as tax.
  434         Section 4. Paragraphs (a) and (b) of subsection (3) of
  435  section 212.0305, Florida Statutes, are amended to read:
  436         212.0305 Convention development taxes; intent;
  437  administration; authorization; use of proceeds.—
  438         (3) APPLICATION; ADMINISTRATION; PENALTIES.—
  439         (a)1. The convention development tax on transient rentals
  440  imposed by the governing body of any county authorized to so
  441  levy shall apply to the amount of any payment made by any person
  442  to rent, lease, or use for a period of 6 months or less any
  443  living quarters or accommodations in a hotel, apartment hotel,
  444  motel, resort motel, apartment, apartment motel, roominghouse,
  445  tourist or trailer camp, mobile home park, recreational vehicle
  446  park, condominium, or timeshare resort. When receipt of
  447  consideration is by way of property other than money, the tax
  448  shall be levied and imposed on the fair market value of such
  449  nonmonetary consideration. Any payment made by a person to rent,
  450  lease, or use any living quarters or accommodations which are
  451  exempt from the tax imposed under s. 212.03 shall likewise be
  452  exempt from any tax imposed under this section.
  453         2.a. Tax shall be due on the consideration paid for
  454  occupancy in the county pursuant to a regulated short-term
  455  product, as defined in s. 721.05, or occupancy in the county
  456  pursuant to a product that would be deemed a regulated short
  457  term product if the agreement to purchase the short-term right
  458  was executed in this state. Such tax shall be collected on the
  459  last day of occupancy within the county unless such
  460  consideration is applied to the purchase of a timeshare estate.
  461  The occupancy of an accommodation of a timeshare resort pursuant
  462  to a timeshare plan, a multisite timeshare plan, or an exchange
  463  transaction in an exchange program, as defined in s. 721.05, by
  464  the owner of a timeshare interest or such owner’s guest, which
  465  guest is not paying monetary consideration to the owner or to a
  466  third party for the benefit of the owner, is not a privilege
  467  subject to taxation under this section. A membership or
  468  transaction fee paid by a timeshare owner that does not provide
  469  the timeshare owner with the right to occupy any specific
  470  timeshare unit but merely provides the timeshare owner with the
  471  opportunity to exchange a timeshare interest through an exchange
  472  program is a service charge and not subject to taxation under
  473  this section.
  474         3.b. Consideration paid for the purchase of a timeshare
  475  license in a timeshare plan, as defined in s. 721.05, is rent
  476  subject to taxation under this section.
  477         4. As used in this section, the terms “consideration,”
  478  “rental,” and “rents” mean the amount received by a person
  479  operating transient accommodations or the owner of such
  480  accommodations for the use of any living quarters or sleeping or
  481  housekeeping accommodations in, from, or a part of, or in
  482  connection with, any hotel, apartment house, roominghouse,
  483  timeshare resort, tourist or trailer camp, mobile home park,
  484  recreational vehicle park, or condominium. The term “person
  485  operating transient accommodations” means a person conducting
  486  the daily affairs of the physical facilities furnishing
  487  transient accommodations who is responsible for providing any of
  488  the services commonly associated with operating the facilities
  489  furnishing transient accommodations, including providing
  490  physical access to such facilities, regardless of whether such
  491  commonly associated services are provided by unrelated persons.
  492  The terms “consideration,” “rental,” and “rents” do not include
  493  payments received by unrelated persons from the lessee, tenant,
  494  or customer for facilitating the booking of reservations for or
  495  on behalf of the lessees, tenants, or customers at hotels,
  496  apartment houses, roominghouses, timeshare resorts, tourist or
  497  trailer camps, mobile home parks, recreational vehicle parks, or
  498  condominiums in this state. The term “unrelated persons” means
  499  persons who are not related to the person operating transient
  500  accommodations or to the owner of such accommodations within the
  501  meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
  502  Revenue Code of 1986, as amended.
  503         (b) The tax shall be charged by the person receiving the
  504  consideration for the lease or rental, and the tax shall be
  505  collected from the lessee, tenant, or customer at the time of
  506  payment of the consideration for such lease or rental. A person
  507  operating transient accommodations or the owner of such
  508  accommodations shall separately state the tax from the rental
  509  charged on the receipt, invoice, or other documentation issued
  510  with respect to charges for transient accommodations. Persons
  511  facilitating the booking of reservations who are unrelated to
  512  the person operating the transient accommodations in which the
  513  reservation is booked are not required to separately state
  514  amounts charged on the receipt, invoice, or other documentation
  515  except that such persons shall disclose all amounts charged or
  516  expected to be charged as taxes on the final receipt, invoice,
  517  or other documentation provided to the customer issued by the
  518  person facilitating the booking of the reservation. Any amounts
  519  specifically collected as a tax are county funds and must be
  520  remitted as tax.
  521         Section 5. Subsection (1) of section 213.30, Florida
  522  Statutes, is amended to read:
  523         213.30 Compensation for information relating to a violation
  524  of the tax laws.—
  525         (1) The executive director of the department, pursuant to
  526  rules adopted by the department, is authorized to compensate:
  527         (a) A county government providing information to the
  528  department leading to:
  529         1. The punishment of, or collection of taxes, penalties, or
  530  interest from, any person with respect to the tax imposed by s.
  531  212.03. The amount of any payment made under this subparagraph
  532  may not exceed 10 percent of any tax, penalties, or interest
  533  collected as a result of such information.
  534         2. The identification and registration of a taxpayer who is
  535  not in compliance with the registration requirements of s.
  536  212.03. The amount of the payment made to any person who
  537  provides information to the department which results in the
  538  registration of a noncompliant taxpayer shall be $100. The
  539  reward authorized in this subparagraph shall be paid only if the
  540  noncompliant taxpayer:
  541         a. Is engaged in a bona fide taxable activity.
  542         b. Is found by the department to have an unpaid tax
  543  liability.
  544         (b) Persons providing information to the department leading
  545  to:
  546         1.(a) The punishment of, or collection of taxes, penalties,
  547  or interest from, any person with respect to the taxes
  548  enumerated in s. 213.05. The amount of any payment made under
  549  this subparagraph paragraph may not exceed 10 percent of any
  550  tax, penalties, or interest collected as a result of such
  551  information.
  552         2.(b) The identification and registration of a taxpayer who
  553  is not in compliance with the registration requirements of any
  554  tax statute that is listed in s. 213.05. The amount of the
  555  payment made to any person who provides information to the
  556  department which results in the registration of a noncompliant
  557  taxpayer shall be $100. The reward authorized in this
  558  subparagraph paragraph shall be paid only if the noncompliant
  559  taxpayer:
  560         a.1. Conducts business from a permanent, fixed location.;
  561         b.2. Is engaged in a bona fide taxable activity.; and
  562         c.3. Is found by the department to have an unpaid tax
  563  liability.
  564         Section 6. Sections 1 and 3 of chapter 67-930, Laws of
  565  Florida, as amended, are amended to read:
  566         Section 1. All cities and towns, in counties of the state
  567  having a population of not less than three hundred thirty
  568  thousand (330,000) and not more than three hundred forty
  569  thousand (340,000) and in counties having a population of more
  570  than nine hundred thousand (900,000), according to the latest
  571  official decennial census, whose charter specifically provides
  572  now or whose charter is so amended prior to January 1, 1968, for
  573  the levy of the exact tax as herein set forth, are hereby given
  574  the right, power and authority by ordinance or impose, levy and
  575  collect a tax within their corporate limits, to be known as a
  576  municipal resort tax, upon the rent of every occupancy of a room
  577  or rooms in any hotel, motel, apartment house, rooming house,
  578  tourist or trailer camp, as the same are defined in part I,
  579  chapter 212, Florida Statutes, and upon the retail sale price of
  580  all items of food or beverages sold at retail, and of alcoholic
  581  beverages sold at retail for consumption on the premises, at any
  582  place of business required by law to be licensed by the state
  583  hotel and restaurant commission or by the state beverage
  584  department; provided, however, this tax shall not apply to those
  585  sales the amount of which is less than fifty cents (50¢) nor to
  586  sales of food or beverages delivered to a person’s home under a
  587  contract providing for deliveries on a regular schedule when the
  588  price of each meal is less than $10 ten dollars. As used in this
  589  section, the term “rent” means the amount received by a person
  590  operating transient accommodations or the owner of such
  591  accommodations for the use of any living quarters or sleeping or
  592  housekeeping accommodations in, from, or a part of, or in
  593  connection with, any hotel, apartment hotel, motel, resort
  594  motel, apartment, roominghouse, timeshare resort, tourist or
  595  trailer camp, mobile home park, recreational vehicle park, or
  596  condominium. The term “person operating transient
  597  accommodations” means a person conducting the daily affairs of
  598  the physical facilities furnishing transient accommodations who
  599  is responsible for providing any of the services commonly
  600  associated with operating the facilities furnishing transient
  601  accommodations, including providing physical access to such
  602  facilities, regardless of whether such commonly associated
  603  services are provided by unrelated persons. The term “rent” does
  604  not include payments received by unrelated persons from the
  605  lessee, tenant, or customer for facilitating the booking of
  606  reservations for or on behalf of the lessees, tenants, or
  607  customers at hotels, apartment hotels, motels, resort motels,
  608  apartments, roominghouses, timeshare resorts, tourist or trailer
  609  camps, mobile home parks, recreational vehicle parks, or
  610  condominiums in this state. The term “unrelated persons” means
  611  persons who are not related to the person operating transient
  612  accommodations or to the owner of such accommodations, within
  613  the meaning of s. 1504, s. 267(b), or s. 707(b) of the Internal
  614  Revenue Code of 1986, as amended.
  615         Section 3. The tax imposed by this act shall be collected
  616  from the person paying said rent of said retail sales price and
  617  shall be paid by such person for the use of the city or town to
  618  the person operating transient accommodations or to the owner of
  619  such accommodations collecting and receiving the rent or the
  620  retail sales price at the time of the payment thereof. It shall
  621  be the duty of every person operating transient accommodations
  622  or the owner of such accommodations renting a room or rooms, as
  623  herein provided, and of every person selling at retail food or
  624  beverages, or alcoholic beverages for consumption on the
  625  premises, as herein provided, in acting as the tax collection
  626  medium or agency of the city or town, to collect from the person
  627  paying the rent or the retail sales price, for the use of the
  628  city or town, the tax imposed and levied pursuant to this act,
  629  and to report and pay over to the city or town all such taxes
  630  imposed, levied and collected, in accordance with the accounting
  631  and other provisions of the enacted ordinance. All cities and
  632  towns collecting a resort tax pursuant to the provisions of this
  633  act shall have the same duties and privileges as the Department
  634  of Revenue under part I of chapter 212, Florida Statutes, and
  635  may use any power granted to the Department of Revenue under
  636  part I of chapter 212, Florida Statutes, including enforcement
  637  and collection procedures and penalties imposed by part I of
  638  chapter 212, Florida Statutes, which shall be binding upon all
  639  persons and entities that are subject to the provisions of this
  640  act with regard to the municipal resort tax. A person operating
  641  transient accommodations or the owner of such accommodations
  642  shall separately state the tax from the rental charged on the
  643  receipt, invoice, or other documentation issued with respect to
  644  charges for transient accommodations. Persons who facilitate the
  645  booking of reservations who are unrelated persons with respect
  646  to a person who operates the transient accommodations with
  647  respect to which the reservation is booked are not required to
  648  separately state amounts charged on the receipt, invoice, or
  649  other documentation except that such persons must disclose all
  650  amounts charged or expected to be charged as taxes on the final
  651  receipt, invoice, or other documentation provided to the
  652  customer issued by the person facilitating the booking of the
  653  reservation. Any amounts specifically collected as a tax are
  654  city or town funds and shall be remitted as tax.
  655         Section 7. This act applies prospectively and does not
  656  affect any lawsuit existing on July 1, 2012, relating to the
  657  taxes imposed under the provisions of law amended by this act.
  658         Section 8. This act shall take effect July 1, 2012.

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