HB 579 2009 CODING: Words stricken are deletions; words underlined are additions

hb0579-00 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S A bill to be entitled An act relating to the transient rentals tax; amending s. 212.03, F.S.; providing definitions; requiring certain persons to collect and remit the tax on certain transient rentals; providing requirements, procedures, and limitations; requiring the Department of Revenue to provide for an amnesty for certain unpaid taxes, penalties, and interest; providing criteria; providing exclusions from application of the amnesty; authorizing the department to adopt rules to implement the amnesty; providing for effective period of such rules; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsections (8), (9), and (10) are added to section 212.03, Florida Statutes, to read: 212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.--
(8) For purposes of this section and ss. 125.0104, 125.0108, and 212.0305, the term "engaging in the business of renting, leasing, letting, or granting a license to use transient rental accommodations" includes any activity in which a person offers information about the availability of accommodations to a customer, arranges for the customer's occupancy of the accommodations, establishes the total rental price the customer pays for the accommodations, or collects the rental payments from the customer.

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(9) The terms "total rent" as used in this section, "total consideration" as used in ss. 125.0104 and 125.0108, and "consideration" as used in s. 212.0305 have the same meaning and include the total amount a customer must pay in order to use or occupy a transient accommodation, including service charges or fees that are a condition of occupancy, except for mandatory fees imposed for the availability of communications services. Charges or fees paid by a customer to the person collecting the rent or consideration as a condition of occupancy are included in the taxable rent or consideration even if the charges or fees are separately itemized on the customer's bill or are for items or services provided by a third party. Charges for items or services provided to occupants of transient accommodations that are not intrinsic to occupancy of the accommodation are provided only upon the election of the occupant and are separately itemized are not considered taxable rent. (10) Persons engaging in activities described in subsection (8) shall register with the department and collect and remit taxes on the total rent charged to their customers, unless the registered owners or operators of the accommodations agree in writing to report and remit taxes on their behalf. Any written agreement must require the person collecting the rent to report total taxable sales and taxes due and pay the taxes collected to the owner or operator by the last day of the month in which the customer pays the rent or the last day of the month in which the customer completes the occupancy of the accommodation. The owner or operator shall report and remit the taxes with the owner or operator's return that is due in the

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month following the month in which the taxes are paid to the owner or operator. The owner or operator is not liable for any tax, penalty, or interest due as a result of the failure of the person who arranged the occupancy and collected the rent to accurately report and remit the taxes imposed by this section or by s. 125.0104, s. 125.0108, or s. 212.0305. If the owner or operator does not agree to report and remit taxes on behalf of the person who rents the accommodations as provided in subsection (8), that person shall extend his or her annual resale certificate in lieu of paying taxes on the amounts he or she pays to the owner or operator for the accommodations. The department may provide by rule for a single registration with the department by a person engaged in the activities described in subsection (8) for all political subdivisions for which the tourist development tax is collected by the department rather than require separate registrations for each location where transient rental accommodations are located; however, a person engaged in the activities described in subsection (8) must register with each political subdivision that collects its own tourist development tax. Such person may file consolidated returns as provided in s. 212.11(1)(e). Section 2. (1) The Department of Revenue shall provide for an amnesty for unpaid taxes, penalties, and interest imposed under chapter 125, Florida Statutes, or chapter 212, Florida Statutes, on transient rentals provided: (a) The rentals subject to amnesty were made prior to July 1, 2009.

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(b) The rental payments were collected by persons who are not owners, operators, or managers of the transient rental facilities or their agents. (c) The person who collected the rental payments registers with the department to pay taxes on transient rentals on or before October 1, 2009. (d) The person who collected the rental payments applies for amnesty by October 1, 2009, pursuant to rules of the department. (2)(a) The amnesty is not available for taxes, penalties, or interest assessed if the assessment is final and has not been timely challenged, or for any taxes, penalties, or interest that have been paid to the department unless the payment is the subject of an assessment that is not final or that has been timely challenged. (b) The amnesty is not available for tax billed to or collected from the consumer who pays for occupancy of the transient rental facility. The amnesty applies, however, to such amounts to the extent that the person who collected the rental payments can document that such taxes were remitted to the owner or operator of the transient rental facility. (3) The Department of Revenue may adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, to implement the amnesty. Such rules may provide forms and procedures for applying for amnesty, for reporting the rentals for which amnesty is sought, and for ensuring the applicant's ongoing commitment to registration, collection, and remittance of the taxes imposed by state law on transient rentals.

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Notwithstanding any other provision of law, the emergency rules shall remain effective until 6 months after the date of adoption of the rule or the date of final resolution of all amnesty applications filed pursuant to this section, whichever occurs later.

Section 3. This act shall take effect July 1, 2009.