CS/CS/HB 1241 Summary

• Defines "consideration," "rental," and related terms for tourist development tax, tourist impact tax, transient rentals tax, and convention development tax to exclude booking fees received by unrelated third-party reservation facilitators.

• Requires persons operating transient accommodations to separately state these taxes on receipts and invoices, with an exception for unrelated persons facilitating reservations who are not required to separately state amounts.

• Authorizes the Department of Revenue to compensate county governments up to 10 percent of collected taxes and penalties for information leading to tax collection or punishment, and $100 for information identifying noncompliant taxpayers under s. 212.03.

• Applies consistent definitions and separate statement requirements across multiple tax provisions including s. 125.0104 (tourist development tax), s. 125.0108 (tourist impact tax), s. 212.03 (transient rentals tax), s. 212.0305 (convention development tax), and municipal resort taxes under ch. 67-930.

• Takes effect July 1, 2010, and does not affect existing lawsuits relating to the amended tax provisions.