Bill Text: FL S0156 | 2010 | Regular Session | Introduced
Bill Title: Tax on Transient Rentals [WPSC]
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2010-04-30 - Died in Committee on Commerce [S0156 Detail]
Download: Florida-2010-S0156-Introduced.html
Florida Senate - 2010 SB 156 By Senator Lynn 7-00024-10 2010156__ 1 A bill to be entitled 2 An act relating to the tax on transient rentals; 3 amending s. 212.03, F.S.; requiring that persons who 4 engage in certain business activities related to 5 transient rentals collect the tax; providing 6 definitions; authorizing the Department of Revenue to 7 adopt rules to exclude certain charges from the 8 definition of the terms “total rent” or “total 9 consideration”; requiring certain persons to report 10 and remit the tax on certain transient rentals; 11 providing requirements, procedures, and limitations; 12 requiring the Department of Revenue to provide for an 13 amnesty for certain unpaid taxes, penalties, and 14 interest; providing criteria for qualifying for the 15 amnesty; providing exclusions from application of the 16 amnesty; authorizing the department to adopt emergency 17 rules to implement the amnesty; providing for the 18 effective period of such rules; providing an effective 19 date. 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1. Subsections (8), (9), and (10) are added to 24 section 212.03, Florida Statutes, to read: 25 212.03 Transient rentals tax; rate, procedure, enforcement, 26 exemptions.— 27 (8) For purposes of this section, ss. 125.0104, 125.0108, 28 and 212.0305, and chapter 67-930, Laws of Florida, as amended, 29 the business of renting, leasing, letting, or granting a license 30 to use transient rental accommodations includes any activity in 31 which a person offers information about the availability of 32 accommodations to a customer, arranges for the customer’s 33 occupancy of the accommodations, establishes the total rent the 34 customer pays for the accommodations, or collects the rental 35 payments from the customer. 36 (9)(a) The terms “total rent” as used in this section, 37 “total consideration” as used in ss. 125.0104 and 125.0108, 38 “consideration” as used in s. 212.0305, and “rent” as used in 39 chapter 67-930, Laws of Florida, as amended, have the same 40 meaning and include: 41 1. The total amount a customer pays for the right to occupy 42 a transient accommodation. 43 2. Charges that must be paid as a condition of the right of 44 occupancy, except for mandatory fees imposed for the 45 availability of communications services. 46 3. Charges paid by a customer to the person collecting the 47 rent or consideration as a condition of the right of occupancy, 48 even if the charges are separately stated or are for tangible 49 personal property or services provided by a third party. 50 4. Charges for the use of tangible personal property or 51 services as a condition of the right of occupancy, even if 52 separately stated. 53 (b) Notwithstanding paragraph (a), the department may adopt 54 rules that exclude separately stated charges for tangible 55 personal property and services from the definition of total rent 56 or total consideration. 57 (10) Persons engaging in activities described in subsection 58 (8) shall register with the department and collect and remit 59 taxes on the total rent charged to their customers, unless the 60 registered owners or operators of the accommodations agree in 61 writing to report and remit taxes on their behalf. Any written 62 agreement must require the person collecting the rent to report 63 total taxable sales and taxes due and pay the taxes collected to 64 the owner or operator by the last day of the month in which the 65 customer pays the rent or the last day of the month in which the 66 customer completes the occupancy of the accommodation. The owner 67 or operator shall report and remit the taxes along with the 68 owner or operator’s return, which is due in the month following 69 the month in which the taxes are paid to the owner or operator. 70 The owner or operator is not liable for any tax, penalty, or 71 interest due as a result of the failure of the person who 72 arranged the occupancy and collected the rent to accurately 73 report and remit the taxes imposed by this section or by s. 74 125.0104, s. 125.0108, or s. 212.0305, or s. 2 of chapter 67 75 930, Laws of Florida, as amended. If the owner or operator does 76 not agree to report and remit taxes on behalf of the person who 77 rents the accommodations as provided in subsection (8), that 78 person shall extend his or her annual resale certificate in lieu 79 of paying taxes on the amounts he or she pays to the owner or 80 operator for the accommodations. A person engaged in the 81 activities described in subsection (8) may file with the 82 department a single application for registration. Such 83 application for registration must identify each county in which 84 transient accommodations are located. Such person must also file 85 a separate registration with each county that self-administers 86 any local transient accommodations tax. A person engaged in the 87 activities described in subsection (8) may file a consolidated 88 return as provided in s. 212.11(1)(e). 89 Section 2. (1) The Department of Revenue shall provide for 90 an amnesty for unpaid taxes, penalties, and interest imposed 91 under chapter 125 or chapter 212, Florida Statutes, or chapter 92 67-930, Laws of Florida, as amended, on transient rentals if: 93 (a) The rentals subject to amnesty were made prior to July 94 1, 2010. 95 (b) The rental payments were collected by persons who are 96 not owners, operators, or managers of the transient rental 97 facilities or their agents. 98 (c) The person who collected the rental payments registers 99 with the department and any applicable local jurisdictions to 100 pay taxes on transient rentals on or before October 1, 2010. 101 (d) The person who collected the rental payments applies 102 for amnesty by October 1, 2010, pursuant to rules of the 103 department. 104 (2)(a) The amnesty is not available for taxes, penalties, 105 or interest assessed if the assessment is final and has not been 106 timely challenged, or for any taxes, penalties, or interest that 107 have been paid to the department or other jurisdiction unless 108 the payment is the subject of an assessment that is not final or 109 that has been timely challenged. 110 (b) The amnesty is not available for tax billed to or 111 collected from the consumer who pays for occupancy of the 112 transient rental facility. The amnesty applies, however, to such 113 amounts to the extent that the person who collected the rental 114 payments documents that such taxes were remitted to the owner or 115 operator of the transient rental facility. 116 (3) The Department of Revenue may adopt emergency rules to 117 implement the provisions of this act. Such rules may provide 118 forms and procedures for applying for amnesty, for reporting the 119 rentals for which amnesty is sought, and for ensuring the 120 applicant’s ongoing commitment to registration, collection, and 121 remittance of the taxes imposed by state law on transient 122 rentals. Notwithstanding any other provision of law, the 123 emergency rules shall remain effective until 6 months after the 124 date of adoption of the rule or the date of final resolution of 125 all amnesty applications filed pursuant to this section, 126 whichever occurs later. These rules may be renewed during the 127 pendency of procedures to adopt rules addressing the subject of 128 the emergency rules. 129 Section 3. This act shall take effect July 1, 2010.
