FL H1393

Amends section 212.03 of Florida Statutes to define four key terms used in transient rental taxation: "total rental charged," "total consideration," "consideration," and "rent"

Establishes that these terms have the same meaning across multiple tax contexts: sales and use tax, tourist development tax, tourist impact tax, convention development tax, and municipal resort tax

Defines the four terms to include the total amount received by licensed or regulated transient accommodation providers for the right to occupy their properties

Applies to persons licensed under sections 509.241 and 509.242 or regulated by the Department of Business and Professional Regulation

Takes effect July 1, 2012