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

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