Bill Text: FL S2436 | 2010 | Regular Session | Introduced
Bill Title: Tax on Sales, Use, and Other Transactions [WPSC]
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2010-04-30 - Died in Committee on Commerce [S2436 Detail]
Download: Florida-2010-S2436-Introduced.html
Florida Senate - 2010 SB 2436 By Senator Gaetz 4-01358B-10 20102436__ 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 amending s. 212.03, F.S.; providing definitions; 6 revising requirements for charging, collecting, and 7 remitting the transient rentals tax; providing 8 requirements for separate statement of the tax on 9 rental documents; amending s. 212.0305, F.S.; 10 providing definitions; revising requirements for 11 charging, collecting, and remitting the convention 12 development tax; providing requirements for separate 13 statement of the tax on rental documents; providing 14 construction; amending s. 213.30, F.S.; authorizing 15 the Department of Revenue to compensate county 16 governments for providing certain information to the 17 department; specifying a payment amount; providing an 18 effective date. 19 20 Be It Enacted by the Legislature of the State of Florida: 21 22 Section 1. Paragraph (a) of subsection (3) of section 23 125.0104, Florida Statutes, is amended to read: 24 125.0104 Tourist development tax; procedure for levying; 25 authorized uses; referendum; enforcement.— 26 (3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE.— 27 (a)1. It is declared to be the intent of the Legislature 28 that every person who rents, leases, or lets for consideration 29 any living quarters or accommodations in any hotel, apartment 30 hotel, motel, resort motel, apartment, apartment motel, 31 roominghouse, mobile home park, recreational vehicle park, 32 condominium, or timeshare resort for a term of 6 months or less 33 is exercising a privilege which is subject to taxation under 34 this section, unless such person rents, leases, or lets for 35 consideration any living quarters or accommodations which are 36 exempt according to the provisions of chapter 212. 37 2.a.Tax shall be due on the consideration paid for 38 occupancy in the county pursuant to a regulated short-term 39 product, as defined in s. 721.05, or occupancy in the county 40 pursuant to a product that would be deemed a regulated short 41 term product if the agreement to purchase the short-term right 42 were executed in this state. Such tax shall be collected on the 43 last day of occupancy within the county unless such 44 consideration is applied to the purchase of a timeshare estate. 45 The occupancy of an accommodation of a timeshare resort pursuant 46 to a timeshare plan, a multisite timeshare plan, or an exchange 47 transaction in an exchange program, as defined in s. 721.05, by 48 the owner of a timeshare interest or such owner’s guest, which 49 guest is not paying monetary consideration to the owner or to a 50 third party for the benefit of the owner, is not a privilege 51 subject to taxation under this section. A membership or 52 transaction fee paid by a timeshare owner that does not provide 53 the timeshare owner with the right to occupy any specific 54 timeshare unit but merely provides the timeshare owner with the 55 opportunity to exchange a timeshare interest through an exchange 56 program is a service charge and not subject to taxation under 57 this section. 58 3.b.Consideration paid for the purchase of a timeshare 59 license in a timeshare plan, as defined in s. 721.05, is rent 60 subject to taxation under this section. 61 4. The terms “consideration,” “rental,” and “rents,” as 62 used in this section, mean the amount received by a person 63 operating transient accommodations for the use or securing the 64 use of any living quarters or sleeping or housekeeping 65 accommodations in, from, or a part of, or in connection with, 66 any hotel, apartment house, roominghouse, timeshare resort, 67 tourist or trailer camp, mobile home park, recreational vehicle 68 park, or condominium. The term “person operating transient 69 accommodations” means the person conducting the daily affairs of 70 the physical facilities furnishing transient accommodations who 71 is responsible for providing the services commonly associated 72 with operating the facilities furnishing transient 73 accommodations regardless of whether such commonly associated 74 services are provided by third parties. The terms 75 “consideration,” “rental,” and “rents” do not include payments 76 received by unrelated persons for facilitating the booking of 77 reservations for or on behalf of the lessees or licensees at 78 hotels, apartment houses, roominghouses, timeshare resorts, 79 tourist or trailer camps, mobile home parks, recreational 80 vehicle parks, or condominiums in this state. The term 81 “unrelated persons” means persons who are not related to the 82 person operating transient accommodations within the meaning of 83 s. 267(b) or s. 707(b) of the Internal Revenue Code of 1986, as 84 amended. 85 Section 2. Paragraph (b) of subsection (1) and subsection 86 (2) of section 212.03, Florida Statutes, are amended to read: 87 212.03 Transient rentals tax; rate, procedure, enforcement, 88 exemptions.— 89 (1) 90 (b)1. Tax shall be due on the consideration paid for 91 occupancy in the county pursuant to a regulated short-term 92 product, as defined in s. 721.05, or occupancy in the county 93 pursuant to a product that would be deemed a regulated short 94 term product if the agreement to purchase the short-term right 95 was executed in this state. Such tax shall be collected on the 96 last day of occupancy within the county unless such 97 consideration is applied to the purchase of a timeshare estate. 98 The occupancy of an accommodation of a timeshare resort pursuant 99 to a timeshare plan, a multisite timeshare plan, or an exchange 100 transaction in an exchange program, as defined in s. 721.05, by 101 the owner of a timeshare interest or such owner’s guest, which 102 guest is not paying monetary consideration to the owner or to a 103 third party for the benefit of the owner, is not a privilege 104 subject to taxation under this section. A membership or 105 transaction fee paid by a timeshare owner that does not provide 106 the timeshare owner with the right to occupy any specific 107 timeshare unit but merely provides the timeshare owner with the 108 opportunity to exchange a timeshare interest through an exchange 109 program is a service charge and not subject to taxation under 110 this section. 111 2. Consideration paid for the purchase of a timeshare 112 license in a timeshare plan, as defined in s. 721.05, is rent 113 subject to taxation under this section. 114 3. The terms “rent,” “rental,” “rentals,” and “rental 115 payments,” as used in this section, mean the amount received by 116 a person operating transient accommodations for the use or 117 securing of any living quarters or sleeping or housekeeping 118 accommodations in, from, or a part of, or in connection with, 119 any hotel, apartment house, roominghouse, mobile home park, 120 recreational vehicle park, condominium, timeshare resort, or 121 tourist or trailer camp. The term “person operating transient 122 accommodations” means the person conducting the daily affairs of 123 the physical facilities furnishing transient accommodations who 124 is responsible for providing the services commonly associated 125 with operating the facilities furnishing transient 126 accommodations regardless of whether such commonly associated 127 services are provided by third parties. The terms “rent,” 128 “rental,” “rentals,” and “rental payments” do not include 129 payments received by unrelated persons for facilitating the 130 booking of reservations for or on behalf of the lessees or 131 licensees at hotels, apartment houses, roominghouses, mobile 132 home parks, recreational vehicle parks, condominiums, timeshare 133 resorts, or tourist or trailer camps in this state. The term 134 “unrelated persons” means persons who are not related to the 135 person operating transient accommodations within the meaning of 136 s. 267(b) or s. 707(b) of the Internal Revenue Code of 1986, as 137 amended. 138 (2) The tax provided for in this sectionhereinshall be in 139 addition to the total amount of the rental, shall be charged by 140 anythe lessor orperson operating transient accommodations 141 subject to the tax imposed under this chapterreceiving the rent142 in and by suchsaidrental arrangement to the lessee or person 143 paying the rental, and shall be due and payable at the time of 144 the receipt of such rental payment by thelessor orperson 145 operating the transient accommodations, as defined in this146chapter, who receives said rental or payment. Theowner, lessor,147orperson operating the transient accommodationsreceiving the148rentshall remitthe taxto the department the tax on the amount 149 of the rent received by the person at the times and in the 150 manner hereinafter provided for dealers to remit taxes under 151 this chapter. The same duties imposed by this chapter upon 152 dealers in tangible personal property respecting the collection 153 and remission of the tax; the making of returns; the keeping of 154 books, records, and accounts; and the compliance with the rules 155 and regulations of the department in the administration of this 156 chapter shall apply to and be binding upon all persons who 157 manage or operate hotels, apartment houses, roominghouses, 158 tourist and trailer camps, and the rental of condominium units, 159 and to all persons who collect or receive such rents on behalf 160 of such owner or lessor taxable under this chapter. The person 161 operating transient accommodations shall separately state the 162 tax from the rental charged on the receipt, invoice, or other 163 documentation issued with respect to charges for transient 164 accommodations. Persons facilitating the booking of reservations 165 who are unrelated to the person operating the transient 166 accommodations in which the reservation is booked are not 167 required to separately state amounts charged on the receipt, 168 invoice, or other documentation issued by the person 169 facilitating the booking of the reservation. Any amounts 170 specifically collected as a tax are state funds and must be 171 remitted as tax. 172 Section 3. Paragraphs (a) and (b) of subsection (3) of 173 section 212.0305, Florida Statutes, are amended to read: 174 212.0305 Convention development taxes; intent; 175 administration; authorization; use of proceeds.— 176 (3) APPLICATION; ADMINISTRATION; PENALTIES.— 177 (a)1. The convention development tax on transient rentals 178 imposed by the governing body of any county authorized to so 179 levy shall apply to the amount of any payment made by any person 180 to rent, lease, or use for a period of 6 months or less any 181 living quarters or accommodations in a hotel, apartment hotel, 182 motel, resort motel, apartment, apartment motel, roominghouse, 183 tourist or trailer camp, mobile home park, recreational vehicle 184 park, condominium, or timeshare resort. When receipt of 185 consideration is by way of property other than money, the tax 186 shall be levied and imposed on the fair market value of such 187 nonmonetary consideration. Any payment made by a person to rent, 188 lease, or use any living quarters or accommodations which are 189 exempt from the tax imposed under s. 212.03 shall likewise be 190 exempt from any tax imposed under this section. 191 2.a.Tax shall be due on the consideration paid for 192 occupancy in the county pursuant to a regulated short-term 193 product, as defined in s. 721.05, or occupancy in the county 194 pursuant to a product that would be deemed a regulated short 195 term product if the agreement to purchase the short-term right 196 was executed in this state. Such tax shall be collected on the 197 last day of occupancy within the county unless such 198 consideration is applied to the purchase of a timeshare estate. 199 The occupancy of an accommodation of a timeshare resort pursuant 200 to a timeshare plan, a multisite timeshare plan, or an exchange 201 transaction in an exchange program, as defined in s. 721.05, by 202 the owner of a timeshare interest or such owner’s guest, which 203 guest is not paying monetary consideration to the owner or to a 204 third party for the benefit of the owner, is not a privilege 205 subject to taxation under this section. A membership or 206 transaction fee paid by a timeshare owner that does not provide 207 the timeshare owner with the right to occupy any specific 208 timeshare unit but merely provides the timeshare owner with the 209 opportunity to exchange a timeshare interest through an exchange 210 program is a service charge and not subject to taxation under 211 this section. 212 3.b.Consideration paid for the purchase of a timeshare 213 license in a timeshare plan, as defined in s. 721.05, is rent 214 subject to taxation under this section. 215 4. The terms “consideration,” “rental,” and “rents,” as 216 used in this section, mean the amount received by a person 217 operating transient accommodations for the use or securing the 218 use of any living quarters or sleeping or housekeeping 219 accommodations in, from, or a part of, or in connection with, 220 any hotel, apartment house, roominghouse, timeshare resort, 221 tourist or trailer camp, mobile home park, recreational vehicle 222 park, or condominium. The term “person operating transient 223 accommodations” means the person conducting the daily affairs of 224 the physical facilities furnishing transient accommodations who 225 is responsible for providing the services commonly associated 226 with operating the facilities furnishing transient 227 accommodations regardless of whether such commonly associated 228 services are provided by third parties. The terms 229 “consideration,” “rental,” and “rents” do not include payments 230 received by unrelated persons for facilitating the booking of 231 reservations for or on behalf of the lessees or licensees at 232 hotels, apartment houses, roominghouses, timeshare resorts, 233 tourist or trailer camps, mobile home parks, recreational 234 vehicle parks, or condominiums in this state. The term 235 “unrelated persons” means persons who are not related to the 236 person operating transient accommodations within the meaning of 237 s. 267(b) or s. 707(b) of the Internal Revenue Code of 1986, as 238 amended. 239 (b) The tax shall be charged by the person receiving the 240 consideration for the lease or rental, and the tax shall be 241 collected from the lessee, tenant, or customer at the time of 242 payment of the consideration for such lease or rental. The 243 person operating transient accommodations shall separately state 244 the tax from the rental charged on the receipt, invoice, or 245 other documentation issued with respect to charges for transient 246 accommodations. Persons facilitating the booking of reservations 247 who are unrelated to the person operating the transient 248 accommodations in which the reservation is booked are not 249 required to separately state amounts charged on the receipt, 250 invoice, or other documentation issued by the person 251 facilitating the booking of the reservation. Any amounts 252 specifically collected as a tax are county funds and must be 253 remitted as tax. 254 Section 4. The amendments to ss. 125.0104, 212.03, and 255 212.301, Florida Statutes, made by this act are intended to be 256 clarifying and remedial in nature and shall not provide a basis 257 for assessments or refunds of tax for periods prior to July 1, 258 2010. 259 Section 5. Subsection (1) of section 213.30, Florida 260 Statutes, is amended to read: 261 213.30 Compensation for information relating to a violation 262 of the tax laws.— 263 (1) The executive director of the department, pursuant to 264 rules adopted by the department, is authorized to compensate: 265 (a) A county government providing information to the 266 department leading to: 267 1. The punishment of, or collection of taxes, penalties, or 268 interest from, any person with respect to the tax imposed by s. 269 212.03. The amount of any payment made under this subparagraph 270 may not exceed 10 percent of any tax, penalties, or interest 271 collected as a result of such information. 272 2. The identification and registration of a taxpayer who is 273 not in compliance with the registration requirements of s. 274 212.03. The amount of the payment made to any person who 275 provides information to the department which results in the 276 registration of a noncompliant taxpayer shall be $100. The 277 reward authorized in this subparagraph shall be paid only if the 278 noncompliant taxpayer: 279 a. Is engaged in a bona fide taxable activity. 280 b. Is found by the department to have an unpaid tax 281 liability. 282 (b) Persons providing information to the department leading 283 to: 284 1.(a)The punishment of, or collection of taxes, penalties, 285 or interest from, any person with respect to the taxes 286 enumerated in s. 213.05. The amount of any payment made under 287 this subparagraphparagraphmay not exceed 10 percent of any 288 tax, penalties, or interest collected as a result of such 289 information. 290 2.(b)The identification and registration of a taxpayer who 291 is not in compliance with the registration requirements of any 292 tax statute that is listed in s. 213.05. The amount of the 293 payment made to any person who provides information to the 294 department which results in the registration of a noncompliant 295 taxpayer shall be $100. The reward authorized in this 296 subparagraphparagraphshall be paid only if the noncompliant 297 taxpayer: 298 a.1.Conducts business from a permanent, fixed location.;299 b.2.Is engaged in a bona fide taxable activity.; and300 c.3.Is found by the department to have an unpaid tax 301 liability. 302 Section 6. This act shall take effect July 1, 2010.
