FL S1950

Defines "person who operates transient accommodations" as the person conducting daily affairs and providing services at hotels, motels, condominiums, timeshare resorts, and similar facilities, regardless of whether third parties provide services.

Excludes payments received by unrelated persons for facilitating reservation bookings from the definition of taxable rental consideration under tourist development tax, convention development tax, and transient rentals tax.

Requires persons operating transient accommodations to separately state taxes from rental charges on receipts, invoices, and documentation, except for unrelated booking facilitators.

Declares the act's amendments clarifying and remedial in nature, prohibiting them from being the basis for tax assessments or refunds before July 1, 2010.

Updates cross-references in tax administration statutes to reflect the new subsection designations created by this bill.