FL S0156

Expands the definition of transient rental business activities to include persons who offer information about accommodations, arrange occupancy, establish rental rates, or collect payments from customers.

Requires persons engaging 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 report and remit taxes on their behalf.

Defines "total rent" and "total consideration" to include all amounts customers pay for occupancy rights, including mandatory fees and charges for property or services provided as conditions of occupancy, with authority for the department to exclude separately stated charges by rule.

Provides amnesty for unpaid transient rental taxes, penalties, and interest on rentals made before July 1, 2010, available to non-owner collectors who register by October 1, 2010 and apply for amnesty by that same date.

Takes effect July 1, 2010.