FL S0996

Defines "room remarketer" as any person (excluding the property operator) who offers, reserves, books, or facilitates the transfer of transient rental accommodations through internet transactions or other means

Requires room remarketers to register with the department and collect and remit taxes on the total rent charged to customers, unless property owners or operators agree in writing to report and remit taxes on their behalf

Establishes that "total rent" includes all consideration for occupancy valued in money, including service fees, booking fees, credits, and any other receipts or property of value, without deduction

Provides that property owners or operators are not liable for taxes, penalties, or interest resulting from a room remarketer's failure to accurately report and remit taxes

Takes effect July 1, 2010