FL S0218

Expands the definition of "transient rental business" to include any person who offers information about accommodations, arranges occupancy, establishes rental prices, or collects rental payments from customers.

Requires persons engaging in transient rental activities to register with the Department of Revenue and collect and remit taxes on total rent charged, unless the property owner/operator agrees in writing to report and remit taxes on their behalf.

Defines "total rent" to include the full amount customers pay for occupancy plus mandatory charges required as a condition of occupancy, with exceptions for communications service fees and potential rule-based exclusions for separately stated charges.

Establishes an amnesty program for unpaid taxes, penalties, and interest on transient rentals made before July 1, 2012, available to persons who register by October 1, 2012 and apply for amnesty by the same date, excluding previously assessed or paid amounts.

Authorizes the Department of Revenue to adopt emergency rules to implement amnesty procedures, with rules remaining effective for 6 months after adoption or until final resolution of all amnesty applications, whichever is later.