FL H0335

Expands the definition of "renting transient accommodations" to include persons who offer information about availability, arrange occupancy, establish rental prices, or collect payments from customers.

Requires persons engaged in transient rental activities to register with the Department of Revenue and collect and remit taxes on total rent charged, unless property owners agree in writing to handle tax reporting on their behalf.

Defines "total rent" to include the total amount paid for occupancy plus mandatory charges required as a condition of occupancy, except for communications service fees.

Provides amnesty for unpaid taxes, penalties, and interest on transient rentals made before July 1, 2010, if the person who collected payments registers by October 1, 2010, and applies for amnesty by the same date.

Excludes from amnesty any taxes that have been finally assessed, previously paid, or collected from customers, unless documented as remitted to property owners.