CS for SB 376 Summary

• Establishes definitions for "consideration," "rental," and related terms across multiple transient accommodation tax statutes, clarifying that these terms apply only to amounts received by persons operating accommodations or owners, excluding payments to unrelated booking facilitators.

• Requires persons operating transient accommodations or accommodation owners to separately state taxes from rental charges on receipts, invoices, or documentation; unrelated reservation booking facilitators must disclose all tax amounts on final documents but are not required to separately state them.

• Exempts unrelated third-party reservation booking facilitators from being classified as "persons receiving consideration" for tax purposes, preventing double taxation while requiring full tax disclosure to customers.

• Amends Section 213.30 to authorize the Department of Revenue to compensate county governments up to 10 percent of collected taxes/penalties from transient rental tax violations and $100 per noncompliant taxpayer registration identified.

• Effective July 1, 2011, with provisions that the amendments are clarifying and remedial in nature with no basis for assessments or refunds for periods before that date.