FL S2436

Defines "person operating transient accommodations" and clarifies that tax-exempt status applies only to payments received by the person actually operating facilities, not to unrelated booking facilitators, across tourist development tax, transient rentals tax, and convention development tax sections.

Requires persons operating transient accommodations to separately state taxes from rental charges on receipts, invoices, or other documentation provided to customers.

Exempts payments received by unrelated persons for facilitating booking reservations from being subject to transient accommodations taxes, based on Internal Revenue Code relatedness definitions under sections 267(b) and 707(b).

Authorizes the Department of Revenue to compensate county governments up to 10 percent of collected taxes, penalties, or interest from transient rentals tax violations, and up to $100 for identifying unregistered taxpayers engaged in taxable activities.

Declares amendments clarifying and remedial in nature, providing no basis for tax assessments or refunds for periods before July 1, 2010, with the act taking effect July 1, 2010.