Florida Statute 212.03 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

View Entire Chapter

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 Citing Statute 212.03

Total Results: 20

In Re: Amendments to Florida Probate Rules - 2024 Legislation

Court: Fla. | Date Filed: 2024-09-05T00:00:00-07:00

Snippet: other person. Unless sooner barred by section 733.212(3), Florida Statutes, all objections to the validity

Asbury Lee Perkins, II v. State of Florida

Court: Fla. Dist. Ct. App. | Date Filed: 2024-07-17T00:00:00-07:00

Snippet: with Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. 2) If the…with Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. Id. at 1101-02

Leon Davis, Jr. v. State of Florida & Leon Davis, Jr. v. Ricky D. Dixon, etc.

Court: Fla. | Date Filed: 2024-02-01T00:00:00-08:00

Snippet: convictions and sentences. See Davis, 207 So. 3d at 212. 3. On direct appeal, Davis argued the following

STATE OF FLORIDA v. ANDREW SCOTT CROSE

Court: Fla. Dist. Ct. App. | Date Filed: 2024-01-26T00:00:00-08:00

Snippet: ;retail sale" subject to tax under section 212.03(3), Florida Statutes (1949). The court canvassed

WILLIAM GUNDLACH, III v. JON ERIK GUNDLACH

Court: Fla. Dist. Ct. App. | Date Filed: 2022-05-25T00:53:00-07:00

Snippet: validity of the will within the meaning of section 733.212(3), Florida Statutes (2021), we reverse and remand… challenge was untimely pursuant to section 733.212(3) because it was not filed within three months of…was not subject to the limitations of section 733.212(3). However, the probate court granted Appellees’ …amended petition as untimely pursuant to section 733.212(3). Following the denial of his motion for rehearing…validity of a will, as set forth in section 733.212(3). We agree. Our recent decision in Tendler

ALFREDO TENDLER v. KENNETH N. JOHNSON

Court: Fla. Dist. Ct. App. | Date Filed: 2021-12-21T23:53:00-08:00

Snippet: three-month limitation period provided in section 733.212(3), Florida Statutes (2018). …timeliness of Tendler’s pleading, relying on section 733.212(3), Florida Statutes (2018). Tendler moved for…so his challenge was time-barred by section 733.212(3). Tendler’s Challenge to the Decedent’s Attempted…Decedent’s Will Within the Meaning of Section 733.212(3), Florida Statutes (2018…validity of the will within the meaning of section 733.212(3). Rather, it challenged the effectiveness of the

ANNE GANNON, in her capacity as PALM BEACH COUNTY TAX COLLECTOR, on behalf of PALM BEACH COUNTY v. AIRBNB, INC.

Court: Fla. Dist. Ct. App. | Date Filed: 2020-03-25T00:53:00-07:00

Snippet: Transient Rentals Tax (“TRT”) codified in section 212.03 of the Florida statutes. Although the TRT statute…hotel, apartment house, roominghouse . . . .” § 212.03(1)(a), Fla. Stat. (2014). …apply to and be binding upon all persons . . . .” § 212.03(2), Fla. Stat. (2014). Based on the above provisions…persons who collect and remit taxes under s. 212.03. The same duties and privileges imposed by …section 125.0104(2)(a) Fla. Stat. (2019). Section 212.03(2) states that the “person receiving the rent,”

In Re: Amendments to the Florida Probate Rules - 2019 Regular-Cycle Report

Court: Fla. | Date Filed: 2019-12-18T23:53:00-08:00

Snippet: other person. Unless sooner barred by section 733.212(3), Florida Statutes, all objections to the validity

COURTNEY HINES v. STATE OF FLORIDA

Court: Fla. Dist. Ct. App. | Date Filed: 2019-12-17T23:53:00-08:00

Snippet: with Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. See,… Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. See,

In Re: Amendments to the Florida Probate Rules - 2019 Regular-Cycle Report

Court: Fla. | Date Filed: 2019-11-14T00:00:00-08:00

Snippet: other person. Unless sooner barred by section 733.212(3), Florida Statutes, all objections to the validity

JAMES A. MACHIN v. STATE OF FLORIDA

Court: Fla. Dist. Ct. App. | Date Filed: 2019-04-10T00:53:00-07:00

Snippet: with Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. See,… Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. See

Machin v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2019-04-10T00:00:00-07:00

Citation: 267 So. 3d 1098

Snippet: accordance with Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. See, e.g. , Dougherty…accordance with Florida Rules of Criminal Procedure 3.212 to 3.215 and other applicable law. See, e.g. , Dougherty

Machin v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2019-04-10T00:00:00-07:00

Citation: 267 So. 3d 1098

WILLIAM STANKOS and JOANNE STANKOS v. AMATEUR ATHLETIC UNION OF THE UNITED STATES, INC.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-09-12T00:53:00-07:00

Snippet: excludes claims for personal injury or death. § 501.212(3), Fla. Stat. (2013).

KAREN WINSLOW v. MALLORY N. DECK

Court: Fla. Dist. Ct. App. | Date Filed: 2017-08-02T00:00:00-07:00

Citation: 225 So. 3d 276, 2017 Fla. App. LEXIS 11220, 2017 WL 3279134

Snippet: statutory requirements set forth in section 733.212(3), Florida Statutes (2013), within the applicable…satisfied the statutory requirements of section 733.212(3) for failure to adequately request relief. This …for all purposes.”). Pursuant to section 733.212(3), interested parties are barred from requesting …those objections are forever barred. § 733.212(3), Fla. Stat. (2013). Section 733.208, Florida Statutes…appellant satisfied both sections 733.208 and 733.212(3) despite technically failing to properly request

Cohen v. Shushan

Court: Fla. Dist. Ct. App. | Date Filed: 2017-03-15T00:00:00-07:00

Citation: 212 So. 3d 1113, 2017 WL 1018422, 2017 Fla. App. LEXIS 3430

Snippet: nonoffensive provisions of section 741.212(3). We address section 741.212(3) only to point out where the probate… the Decedent within the meaning of section 741.212(3), Florida Statutes. Mali [Shushan] is therefore …attempt to apply a portion of the text of section 741.212(3), Florida Statutes (2013), Florida’s statutory prohibition…applies only to a member of such a union.” § 741.212(3) (emphasis added). Reading “legal union” broadly…erroneous, to the extent any part of section 741.212(3) remains effective, for two reasons. First, the

In Re AMENDMENTS TO the FLORIDA PROBATE RULES

Court: Fla. | Date Filed: 2015-12-17T00:00:00-08:00

Citation: 181 So. 3d 480, 40 Fla. L. Weekly Supp. 703, 2015 Fla. LEXIS 2810, 2015 WL 9264021

Snippet: other reason. Unless sooner barred by section 733.212(3), Florida Statutes, any objections to the validity…other person. Unless sooner barred by section 733.212(3), Florida Statutes, all objections to the validity

Alachua County v. Expedia, Inc.

Court: Fla. | Date Filed: 2015-06-11T00:00:00-07:00

Citation: 175 So. 3d 730, 40 Fla. L. Weekly Supp. 325, 2015 Fla. LEXIS 1281, 2015 WL 3618004

Snippet: Transient Rental Tax (hereinafter “TRT”). See § 212.03, Fla. Stat. (2014). In so doing, we’ have determined…meals or lunches are sold or served to guests. § 212.03(l)(a), Fla. Stat. (2014). In examining the disputed

Gordon v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2014-06-06T00:00:00-07:00

Citation: 139 So. 3d 958, 2014 WL 2722762, 2014 Fla. App. LEXIS 8689

Snippet: .2d 1 (Fla.1999), superseded by statute Ch. 02-212, § 3, at 1499, Laws of Fla. (codifying § 893.135(7)

Cody v. Cody

Court: Fla. Dist. Ct. App. | Date Filed: 2013-11-26T00:00:00-08:00

Citation: 127 So. 3d 753, 2013 WL 6171299, 2013 Fla. App. LEXIS 18792

Snippet: objection to the petition for administration. § 732.212(3), Fla. Stat. Their objection did not challenge the