The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.03

212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.—

(1)(a) It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel, apartment house, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort. However, any person who rents, leases, lets, or grants a license to others to use, occupy, or enter upon any living quarters or sleeping or housekeeping accommodations in any apartment house, roominghouse, tourist camp, trailer camp, mobile home park, recreational vehicle park, condominium, or timeshare resort and who exclusively enters into a bona fide written agreement for continuous residence for longer than 6 months in duration at such property is not exercising a taxable privilege. For the exercise of such taxable privilege, a tax is hereby levied in an amount equal to 6 percent of and on the total rental charged for such living quarters or sleeping or housekeeping accommodations by the person charging or collecting the rental. Such tax shall apply to hotels, apartment houses, roominghouses, tourist or trailer camps, mobile home parks, recreational vehicle parks, condominiums, or timeshare resorts, whether or not these facilities have dining rooms, cafes, or other places where meals or lunches are sold or served to guests.

(b)1. Tax shall be due on the consideration paid for occupancy in the county pursuant to a regulated short-term product, as defined in s. 721.05, or occupancy in the county pursuant to a product that would be deemed a regulated short-term product if the agreement to purchase the short-term right was executed in this state. Such tax shall be collected on the last day of occupancy within the county unless such consideration is applied to the purchase of a timeshare estate. The occupancy of an accommodation of a timeshare resort pursuant to a timeshare plan, a multisite timeshare plan, or an exchange transaction in an exchange program, as defined in s. 721.05, by the owner of a timeshare interest or such owner’s guest, which guest is not paying monetary consideration to the owner or to a third party for the benefit of the owner, is not a privilege subject to taxation under this section. A membership or transaction fee paid by a timeshare owner that does not provide the timeshare owner with the right to occupy any specific timeshare unit but merely provides the timeshare owner with the opportunity to exchange a timeshare interest through an exchange program is a service charge and not subject to taxation under this section.

2. Consideration paid for the purchase of a timeshare license in a timeshare plan, as defined in s. 721.05, is rent subject to taxation under this section.

(2) The tax provided for herein shall be in addition to the total amount of the rental, shall be charged by the lessor or person receiving the rent in and by said rental arrangement to the lessee or person paying the rental, and shall be due and payable at the time of the receipt of such rental payment by the lessor or person, as defined in this chapter, who receives said rental or payment. The owner, lessor, or person receiving the rent shall remit the tax to the department at the times and in the manner hereinafter provided for dealers to remit taxes under this chapter. The same duties imposed by this chapter upon dealers in tangible personal property respecting the collection and remission of the tax; the making of returns; the keeping of books, records, and accounts; and the compliance with the rules and regulations of the department in the administration of this chapter shall apply to and be binding upon all persons who manage or operate hotels, apartment houses, roominghouses, tourist and trailer camps, and the rental of condominium units, and to all persons who collect or receive such rents on behalf of such owner or lessor taxable under this chapter.

(3) When rentals are received by way of property, goods, wares, merchandise, services, or other things of value, the tax shall be at the rate of 6 percent of the value of the property, goods, wares, merchandise, services, or other things of value.

(4) The tax levied by this section shall not apply to, be imposed upon, or collected from any person who shall have entered into a bona fide written lease for longer than 6 months in duration for continuous residence at any one hotel, apartment house, roominghouse, tourist or trailer camp, or condominium, or to any person who shall reside continuously longer than 6 months at any one hotel, apartment house, roominghouse, tourist or trailer camp, or condominium and shall have paid the tax levied by this section for 6 months of residence in any one hotel, roominghouse, apartment house, tourist or trailer camp, or condominium. Notwithstanding other provisions of this chapter, no tax shall be imposed upon rooms provided guests when there is no consideration involved between the guest and the public lodging establishment. Further, any person who, on the effective date of this act, has resided continuously for 6 months at any one hotel, apartment house, roominghouse, tourist or trailer camp, or condominium, or, if less than 6 months, has paid the tax imposed herein until he or she shall have resided continuously for 6 months, shall thereafter be exempt, so long as such person shall continuously reside at such location. The Department of Revenue shall have the power to reform the rental contract for the purposes of this chapter if the rental payments are collected in other than equal daily, weekly, or monthly amounts so as to reflect the actual consideration to be paid in the future for the right of occupancy during the first 6 months.

(5) The tax imposed by this section shall constitute a lien on the property of the lessee or rentee of any sleeping accommodations in the same manner as and shall be collectible as are liens authorized and imposed by ss. 713.68 and 713.69.

(6) The Legislature finds that every person who leases or rents parking or storage spaces for motor vehicles in parking lots or garages, including storage facilities for towed vehicles, who leases or rents docking or storage spaces for boats in boat docks or marinas, or who leases or rents tie-down or storage space for aircraft at airports is engaging in a taxable privilege.

(a) For the exercise of this privilege, a tax is hereby levied at the rate of 6 percent on the total rental charged.

(b) Charges for parking, docking, tie-down, or storage arising from a lawful impoundment are not subject to taxation under this subsection. As used in this paragraph, the term “lawful impoundment” means the storing of or having custody over an aircraft, boat, or motor vehicle by, or at the direction of, a local, state, or federal law enforcement agency which the owner or the owner’s representative is not authorized to enter upon, have access to, or remove without the consent of the law enforcement agency.

(7)(a) Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described in subsection (1) shall be exempt from the tax imposed by this section. The department shall be empowered to determine what shall be deemed acceptable proof of full-time enrollment. The exemption contained in this subsection shall apply irrespective of any other provisions of this section. The tax levied by this section shall not apply to or be imposed upon or collected on the basis of rentals to any person who resides in any building or group of buildings intended primarily for lease or rent to persons as their permanent or principal place of residence.

(b) It is the intent of the Legislature that this subsection provide tax relief for persons who rent living accommodations rather than own their homes, while still providing a tax on the rental of lodging facilities that primarily serve transient guests.

(c) The rental of facilities, as defined in s. 212.02(10)(f), which are intended primarily for rental as a principal or permanent place of residence is exempt from the tax imposed by this chapter. The rental of such facilities that primarily serve transient guests is not exempt by this subsection. In the application of this law, or in making any determination against the exemption, the department shall consider the facility as primarily serving transient guests unless the facility owner makes a verified declaration on a form prescribed by the department that more than half of the total rental units available are occupied by tenants who have a continuous residence in excess of 3 months. The owner of a facility declared to be exempt by this paragraph must make a determination of the taxable status of the facility at the end of the owner’s accounting year using any consecutive 3-month period at least one month of which is in the accounting year. The owner must use a selected consecutive 3-month period during each annual redetermination. In the event that an exempt facility no longer qualifies for exemption by this paragraph, the owner must notify the department on a form prescribed by the department by the 20th day of the first month of the owner’s next succeeding accounting year that the facility no longer qualifies for such exemption. The tax levied by this section shall apply to the rental of facilities that no longer qualify for exemption under this paragraph beginning the first day of the owner’s next succeeding accounting year. The provisions of this paragraph do not apply to mobile home lots regulated under chapter 723.

(d) The rental of living accommodations in migrant labor camps is not taxable under this section. “Migrant labor camps” are defined as one or more buildings or structures, tents, trailers, or vehicles, or any portion thereof, together with the land appertaining thereto, established, operated, or used as living quarters for seasonal, temporary, or migrant workers.

History.—s. 3, ch. 26319, 1949; s. 4, ch. 26871, 1951; ss. 2, 3, ch. 29883, 1955; ss. 2, 7, ch. 63-526; s. 7, ch. 63-253; s. 5, ch. 65-371; s. 2, ch. 65-420; s. 3, ch. 68-27; s. 2, ch. 68-119; ss. 4, 5, ch. 69-222; s. 15, ch. 69-353; ss. 21, 35, ch. 69-106; s. 1, ch. 71-986; s. 2, ch. 79-359; s. 1, ch. 82-154; s. 70, ch. 83-217; s. 59, ch. 85-342; s. 2, ch. 87-548; s. 1, ch. 89-362; s. 4, ch. 89-529; s. 7, ch. 94-353; s. 1492, ch. 95-147; s. 2, ch. 98-140; s. 3, ch. 2009-133; s. 2, ch. 2014-40.

F.S. 212.03 on Google Scholar

F.S. 212.03 on Casetext

Amendments to 212.03

Arrestable Offenses / Crimes under Fla. Stat. 212.03

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.03.

Annotations, Discussions, Cases:

Cases from cite.case.law:

ALACHUA COUNTY, v. EXPEDIA, INC., 175 So. 3d 730 (Fla. 2015)

. . . See § 212.03, Fla. Stat. (2014). . . . facilities have dining rooms, cafes, or other places where meals or lunches are sold or served to guests. § 212.03 . . .

ALACHUA COUNTY, G. St. v. EXPEDIA, INC., 110 So. 3d 941 (Fla. Dist. Ct. App. 2013)

. . . Legislature’s clear intention in 1949 when it passed the Transits Rental Tax (TRT) under Florida Statute 212.03 . . . Section 212.03(l)(a), Florida Statutes, is similar to section 125.0104(3)(a)l. . . . . § 212.03(l)(a), Fla. Stat. . . . is, in addition to being personally liable for the payment of the tax ... ” criminally liable.); § 212.03 . . . Also, in interpreting section 212.03(2), Florida Statutes, this court in Florida Revenue Commission v . . . And the majority is also correct in pointing out that section 212.03(l)(a) specifies that the taxable . . . Moreover, section 125.0104 was enacted after section 212.03(l)(a)(l), and the specific language in section . . . 212.03(l)(a)(l) about the privilege of operating a hotel was not carried forward in section 125.0104 . . .

ORANGE COUNTY, v. EXPEDIA, INC. LLC,, 985 So. 2d 622 (Fla. Dist. Ct. App. 2008)

. . . Chapter 212, Florida Statutes, including the legal principles governing the transient tax under section 212.03 . . . Further, under section 212.03(1), Florida Statutes, tax is levied on “the total rental charged for .. . . .

HALE, v. DEPARTMENT OF REVENUE,, 973 So. 2d 518 (Fla. Dist. Ct. App. 2007)

. . . The court agreed with DOR that the applicable exemption from tax was contained in section 212.03(4), . . . Department of Revenue, 808 So.2d 237 (Fla. 1st DCA 2002), holding that section 212.03(7)(a) provided . . . tenants and that it was not necessary to have leases in excess of six months as required by section 212.03 . . . (4) to be entitled to the exemption provided by section 212.03(7)(a). . . . Section 212.03(4), Florida Statutes (1997), provides in pertinent part: The tax levied by this section . . .

BROWARD COUNTY, v. FAIRFIELD RESORTS INC. d b a, 946 So. 2d 1144 (Fla. Dist. Ct. App. 2006)

. . . selling timeshares, rather than leasing or renting them, thereby rendering sections 125.0104(3)(a), 212.03 . . . does not apply to Fairfield’s sale of inspection privilege packages by incorrectly relying on section 212.03 . . . Section 212.03(1), Florida Statutes (2001), regulates the imposition and administration of the state . . . requirement that the person engage "in the business of renting, leasing, letting or granting a license....” § 212.03 . . .

IPC SPORTS, INC. v. STATE DEPARTMENT OF REVENUE,, 829 So. 2d 330 (Fla. Dist. Ct. App. 2002)

. . . Noriega, 542 So.2d 1327 (Fla.1989), that it is evident from the language of both Section 212.03 and Section . . . 212.031 that the burden is on the lessor to remit the tax to the state. §§ 212.03(2), 212.031(3). . . . language of these statutes and the public policy of this state require the lessee to pay the tax. §§ 212.03 . . .

O. HALE, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA,, 808 So. 2d 237 (Fla. Dist. Ct. App. 2002)

. . . The trial court reviewed section 212.03, Florida Statutes (1997), and interpreted it to require a lease . . . The Hales argue that they are exempt pursuant to the last sentence of section 212.03(7)(a). . . . Section 212.03(7), Florida Statutes (1997) states: (7)(a) Full-time students enrolled in an institution . . . The Department argues that sections 212.03(1) and 212.03(4) (providing an exemption for any person who . . . We rule that the last sentence of 7(a) provides a separate exemption within section 212.03, without a . . .

FLORIDA HOTEL AND MOTEL ASSOCIATION, INC. v. STATE DEPARTMENT OF REVENUE,, 635 So. 2d 1044 (Fla. Dist. Ct. App. 1994)

. . . Section 212.03, Florida Statutes (1991), addresses what is known as the “transient rentals tax.” . . . rental of guest rooms is imposed upon the privilege of operating a hotel or motel, pursuant to section 212.03 . . . rental of guest rooms is imposed upon the privilege of operating a hotel or motel, pursuant to section 212.03 . . .

SCHNURMACHER HOLDING, INC. v. L. NORIEGA,, 542 So. 2d 1327 (Fla. 1989)

. . . a commercial lease is silent as to the party responsible for payment of the tax imposed by section 212.03 . . . It is evident from the language of both section 212.03 and section 212.031 that the burden is on the . . . lessor to remit the tax to the state. §§ 212.03(2), 212.031(3). . . . payments under the lease agreement to collect the tax from the lessee “in addition” to the rent. §§ 212.03 . . . Section 212.03, Florida Statutes (1985), imposes a tax on transient rentals. . . .

L. NORIEGA, v. SCHNURMACHER HOLDING, INC. a, 528 So. 2d 28 (Fla. Dist. Ct. App. 1988)

. . . Property subject to tax on parking, docking, or storage spaces under s. 212.03(6). . . .

BENNETT M. LIFTER, INC. d b a d b a v. METROPOLITAN DADE COUNTY, a, 482 So. 2d 479 (Fla. Dist. Ct. App. 1986)

. . . See § 125.0104, 212.03, and 212.0305, Fla.Stat. Also see Metropolitan Dade County v. . . .

DEPARTMENT OF REVENUE, v. NARANJA LAKES CONDOMINIUM, 480 So. 2d 175 (Fla. Dist. Ct. App. 1985)

. . . Property subject to tax on parking, docking, or storage spaces under s. 212.03(6). . . .

O D ASKEW, v. SEMINOLE TRIBE OF FLORIDA, INC. a, 474 So. 2d 877 (Fla. Dist. Ct. App. 1985)

. . . connection with any hotel, rooming house or tourist or trailer camp to non-Indians imposed by Section 212.03 . . . State may require the Defendant Corporation to add the tax to the rental price as provided by Section 212.03 . . .

ALACHUA COUNTY, v. DEPARTMENT OF REVENUE,, 466 So. 2d 1186 (Fla. Dist. Ct. App. 1985)

. . . because there is no “sale” directly to the county, no exemption is available and the tax is due under § 212.03 . . . Section 212.03 provides that the rental of a hotel room is a taxable event. . . . The Department’s analysis of § 212.03 in the instant case is clearly improper as it either denies the . . . employee on authorized travel who is to be reimbursed by the county is exempt from the tax imposed by § 212.03 . . .

HIMES, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, 14 Fla. Supp. 2d 4 (Fla. Cir. Ct. 1985)

. . . The term “every person” in Section 212.03(1) is self-explanatory. . . . transient rental tax are those found in Section 212.03(4) and (7), F.S. . . . Therefore, at least as to him, Section 212.03(7) is irrelevant. . . . Section 212.03(6)(c) makes taxable the renting of “any structure” to transients. . . . tax other than those express in Section 212.03(4) and (7), F.S. . . .

BENNETT M. LIFTER, INC. v. METROPOLITAN DADE COUNTY, 15 Fla. Supp. 2d 60 (Fla. Cir. Ct. 1985)

. . . See Section 125.0104, 212.03, and 212.0305, Fla. Stat. Also see Metropolitan Dade County v. . . .

DONOGHUE, v. L. WALLACH, d b a, 455 So. 2d 1085 (Fla. Dist. Ct. App. 1984)

. . . Housing Authority, 115 So.2d 560 (Fla.1959), the court held that the tax on rentals prescribed by section 212.03 . . .

B. OVEN, v. DAWIRS,, 419 So. 2d 1186 (Fla. Dist. Ct. App. 1982)

. . . a commercial lease is silent as to the party responsible for payment of the tax imposed by Section 212.03 . . .

MIAMI DOLPHINS, LTD. v. METROPOLITAN DADE COUNTY,, 394 So. 2d 981 (Fla. 1981)

. . . intended to be read in pari materia with chapter 212, Florida Statutes, or more particularly section 212.03 . . . remitting of taxes collected pursuant to the act is to be in the time and manner provided by section 212.03 . . .

In BOMB DISASTER AT ROSEVILLE, CALIFORNIA, ON APRIL, 438 F. Supp. 769 (E.D. Cal. 1977)

. . . See also 1 Jason, Handling Federal Tort Claims § 212.03[1] at 9-13 to 9-19. . . .

DEPARTMENT OF REVENUE, v. CAMP UNIVERSE, INC. a, 273 So. 2d 148 (Fla. Dist. Ct. App. 1973)

. . . “Section 212.03, Florida Statutes, relating to a tax on transient rentals; the Court does not find that . . .

STATE HOUSING AUTHORITY OF PLANT CITY, a v. R. KIRK, Jr. O. Jr. T. O. Jr., 231 So. 2d 522 (Fla. 1970)

. . . . § 212.03 (1957), F.S.A. . Fla.Stat., Chapter 423 (1957), F.S.A. . . . .

FLORIDA REVENUE COMMISSION O. Jr. v. MAAS BROTHERS, INC. FLORIDA REVENUE COMMISSION O. Jr. v. JORDAN MARSH COMPANY,, 226 So. 2d 849 (Fla. Dist. Ct. App. 1969)

. . . on commercial realty rentals imposed by chapter 68-27, supra, is a tax on ‘rents payable’ (Section 212.03 . . . constitutes the taxable transaction and creates the tax liability under the express provisions of Section 212.03 . . . The plain language of Section 212.03 (1) (a) imposes a tax upon every person engaged in the business . . . The tax is on ‘rents payable’ (Sec. 212.03(1)) and it is the incident of payment and receipt of the rental . . . Section 212.03(2), Florida Statutes, F.S.A., expressly provides that the tax “ * * * shall be due and . . . Section 212.03(1) (a) (b), F.S.A. . . . any property, the rentals from which are subject to taxation under any of the provisions of Chapter 212.03 . . . F.S. § 212.03(2), F.S.A. . F.S. § 212.03(1) (a), F.S.A. . . . F.S. § 212.03(1) (b), F.S.A. . . . F.S. § 212.03(2), F.S.A. . . .

R. KIRK, Jr. v. WESTERN CONTRACTING CORPORATION,, 216 So. 2d 503 (Fla. Dist. Ct. App. 1968)

. . . F.S. section 212.03, F.S.A., declares it to be the legislative intent that every person is exercising . . .

L. HARNEY, Jr. v. UNITED STATES H. LAWTON, Jr. v. UNITED STATES S. O CONNELL, v. UNITED STATES, 306 F.2d 523 (1st Cir. 1962)

. . . settlement for the Damort land at $60,000 and sent Webb an agreement for settlement at that figure plus $212.03 . . . dated March 31, 1960, in the amount of $47,383.37, i. e. the difference between the gross award of $60,-212.03 . . .

E. GREEN, v. SURF CLUB, INC. a, 136 So. 2d 354 (Fla. Dist. Ct. App. 1961)

. . . or letting any living quarters” to its transient or permanent guests, as defined in §§ 212.02 (6), 212.03 . . . It further urges that even if The Surf Club was within the provisions of § 212.03(1) as a lessor, it . . . tax would be due on the term of the leases in excess of six months, pursuant to the provisions of § 212.03 . . .

SURF CLUB, v. COMPTROLLER,, 17 Fla. Supp. 31 (Dade Cty. Cir. Ct. 1960)

. . . privilege of engaging in the business of renting, leasing or letting within the meaning of section 212.03 . . .

E. GREEN, v. PANAMA CITY HOUSING AUTHORITY, a D. F. a, 115 So. 2d 560 (Fla. 1959)

. . . 'The dominant purpose of said suit was to determine whether Section 212.03, Florida Statutes, F.S.A., . . . Section 212.03 declares the legislative intent to be “ * * * that every person is exercising a taxable . . . of Appeal, First District affirmed the Circuit Court’s decision and held the tax imposed by F.S. § 212.03 . . . District Court of Appeals decision that Public Housing Authorities are not subject to the tax levied by § 212.03 . . . F.S. § 212.03, F.S.A. . Gaulden v. Kirk, Fla., 47 So.2d 567, 579. . . .

E. GREEN, v. PANAMA CITY HOUSING AUTHORITY, a D. F. a, 110 So. 2d 490 (Fla. Dist. Ct. App. 1959)

. . . . § 212.03, F.S.A. . F.S. Chs. 421, 422 and 423, F.S.A. . State ex rel. Tampa Elec. Co. v. . . . F.S. § 212.03, F.S.A. . F.S. § 212.02, F.S.A., (emphasis supplied) . Gaulden v. . . . Section 212.03, F.S.A. which imposes the tax in question. F.S. . . .

L. O. DAVIS, St. C. M. v. PONTE VEDRA CLUB, a, 78 So. 2d 858 (Fla. 1955)

. . . collects-rentals from guests of the hotel, which rentals are subject to the sales tax, levied' by Section 212.03 . . .

FOX v. COMMISSIONER OF INTERNAL REVENUE, 190 F.2d 101 (2d Cir. 1951)

. . . The sale of the securities pledged in the account brought in $14,-212.03, thus reducing the indebtedness . . .