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TABLEOFCONTENTS

TABLE OF AUTHORITIES n - m

STATEMENT OF IDENTITY AND INTEREST OF AMICI 1 - 2

SUMMARY OF ARGUMENT 3

ARGUMENT 4 - 11

1 THE UNAMBIGUOUS LANGUAGE IN SECTION 1250104 FLORIDA STATUTES PROVIDES FOR TAXATION OF THE TOTAL FUNDS PAID BY THE TOURIST 4 - 9

II FAILURE TO TAX THE TOTAL RETAIL CHARGE UNDERMINES THE PURPOSE OF THE TOURIST DEVELOPMENT TAX BY CREATING A TAX LOOPHOLE FOR RESPONDENTS 9 - 10

Ill THE DISTRICT COURTS RULING CREATES AN

UNEVEN PLAYING FIELD IN A COMPETITIVE INDUSTRY 10 - 12

CONCLUSION 13

CERTIFICATE OF SERVICE 14

CERTIFICATE OF COMPLIANCE 15

1

TABLE OF AUTHORITIES

CASES PAG E

A lachua County v Expedia Inc 110 So 3d 941 (Fla 1st DCA 2013) review granted 2013 WL 5273037 (Fla 20 13) 6 7 11

American Telephone and Telegraph v Florida

Department ofRevenue

764 So 2d 665 (Fla 1st DCA 2000) 8

County ofMonroe Florida v Pricelinecom Inc

2009 WL 4890664 (SD Fla Dec 17 2009) 7

Miami Dolphins L TD v Metropolitan Dade County etc

394 So 2d 981 (Fla 1981) 4

Orange County v Expedia Inc

985 So 2d 622 (Fla 5th DCA 2008) 6

FLORIDA STATUTES

Chapter 212 8

Section 1250104 1 2 3 4 6 8

Section 1250104(3)(a)l 6

Section 1250104(3)(a)2a 7

Section 1250104(3)(c) 6 7

Section 1250104(5) 9

11

TABLEOFCONTENTS

TABLE OF AUTHORITIES n - m

STATEMENT OF IDENTITY AND INTEREST OF AMICI 1 - 2

SUMMARY OF ARGUMENT 3

ARGUMENT 4 - 11

1 THE UNAMBIGUOUS LANGUAGE IN SECTION 1250104 FLORIDA STATUTES PROVIDES FOR TAXATION OF THE TOTAL FUNDS PAID BY THE TOURIST 4 - 9

II FAILURE TO TAX THE TOTAL RETAIL CHARGE UNDERMINES THE PURPOSE OF THE TOURIST DEVELOPMENT TAX BY CREATING A TAX LOOPHOLE FOR RESPONDENTS 9 - 10

Ill THE DISTRICT COURTS RULING CREATES AN

UNEVEN PLAYING FIELD IN A COMPETITIVE INDUSTRY 10 - 12

CONCLUSION 13

CERTIFICATE OF SERVICE 14

CERTIFICATE OF COMPLIANCE 15

1

TABLE OF AUTHORITIES

CASES PAG E

A lachua County v Expedia Inc 110 So 3d 941 (Fla 1st DCA 2013) review granted 2013 WL 5273037 (Fla 20 13) 6 7 11

American Telephone and Telegraph v Florida

Department ofRevenue

764 So 2d 665 (Fla 1st DCA 2000) 8

County ofMonroe Florida v Pricelinecom Inc

2009 WL 4890664 (SD Fla Dec 17 2009) 7

Miami Dolphins L TD v Metropolitan Dade County etc

394 So 2d 981 (Fla 1981) 4

Orange County v Expedia Inc

985 So 2d 622 (Fla 5th DCA 2008) 6

FLORIDA STATUTES

Chapter 212 8

Section 1250104 1 2 3 4 6 8

Section 1250104(3)(a)l 6

Section 1250104(3)(a)2a 7

Section 1250104(3)(c) 6 7

Section 1250104(5) 9

11

TABLE OF AUTHORITIES

CASES PAG E

A lachua County v Expedia Inc 110 So 3d 941 (Fla 1st DCA 2013) review granted 2013 WL 5273037 (Fla 20 13) 6 7 11

American Telephone and Telegraph v Florida

Department ofRevenue

764 So 2d 665 (Fla 1st DCA 2000) 8

County ofMonroe Florida v Pricelinecom Inc

2009 WL 4890664 (SD Fla Dec 17 2009) 7

Miami Dolphins L TD v Metropolitan Dade County etc

394 So 2d 981 (Fla 1981) 4

Orange County v Expedia Inc

985 So 2d 622 (Fla 5th DCA 2008) 6

FLORIDA STATUTES

Chapter 212 8

Section 1250104 1 2 3 4 6 8

Section 1250104(3)(a)l 6

Section 1250104(3)(a)2a 7

Section 1250104(3)(c) 6 7

Section 1250104(5) 9

11

TABLE OF AUTHORITIES continued

PAGE

OTHER AUTHORITIES

Senate Bill 376 9

Florida Senate Staff Bill Analysis and Fiscal Impact Statement CSSB 376 (April 7 2011) 4

Application of the Tourist Development Tax to the Sales ofDiscounted Hotel Rooms Over the Internet and the Hotel

Reward Points Program The Florida Senate Report

Number 2005-131 (November 2004) 4 5 8

Update to Interim Project Report 2005-13 ) Application ofthe

Iransient llental Tax to Accommodations Purchased via the

Internet The Florida Senate Issue Brief Number 2009-320

(October 2008) 4 10

Bloornberg Businessweek Florida Jumps into Fray Over Online

Hotel Taxes March 1 2011 10

Walter Hellerstein Memorandum to the National Conference of

State Legislature RE Travel Intermediaries July 16 2009 1 1

Michael Mazerov State and Local Governments Should Close

Online Hotel Tax Loophole and Collect Taxes Owed Center on

Budget and Policy Priorities April 12 20 l 1 10

111

STATEMENT OF IDENTITY AND INTEREST OF AMICI CURIA E

The American Hotel and Lodging Association (AHLA) is a national

association which represents all sectors and stakeholders in the lodging industry

including individual hotel property owners hotel franchises and management

companies AHLA provides representation before governmental agencies

legislative bodies and judicial proceedings to ensure a positive business climate

Many of AHLAs members pay the Tourist Development Tax authorized by

section 1250104 Florida Statutes and are therefore very interested in the

equitable administration of that statute The District Court ruled that the Tourist

Development Tax did not apply to fees retained by online travel companies As a

result of this ruling the vast majority of AHLA members are placed at a

competitive disadvantage with respect to marketing their own rooms and are

paying a disproportionate share of the tax

Associated Industries of Florida (AIF) is a non-profit corporation

organized and existing under the laws of Florida AIF is one of the largest

associations of business trade commercial and professional organizations in the

State of Florida It represents the interests of over 10000 corporations

professional associations partnerships and proprietorships AIF has appeared as

amicus curiae in numerous appeals filed within Florida and represents its members

in critical matters before the Florida Legislature the executive branch regulatory

agencies and courts in Florida

The tourism industry is vital to Floridas economy and virtually all of AIFs

members are affected directly or indirectly by its well-being The proceeds from

the Tourist Development Tax are dedicated to improving Florida finance local

infimiddotastructure such as museums parks sports stadiums convention centers tourist

information centers and beaches - all things that help improve Floridas tourism

industry and thereby positively affect AIFs members The decision of this Court

to uphold or reverse the District Courts ruling will therefore have a substantial

effect on AIF and its members

2

SUMMARY OF ARGUMFsNT

The unambiguous language in section 1250104 Florida Statutes requires

every person who rents a hotel room to pay tax on the total consideration charged

for such lease or rental However under the District Courts ruling online travel

companies are only required to pay tax on the portion of consideration that an

online travel company remits to the hotel This is contrary to not only the plain

language of statute but also to the specific intent of the Legislature and over three

decades of Florida case law interpreting section 1250104

Moreover by not requiring online travel companies to pay the required tax

the District Courts ruling deprives Floridas counties of revenue in a time of great

need The Tourist Development Tax - as the statute itself recognizes - is an

important source of revenue that Florida counties use to finance infrastructure such

as aquamarines museums parks sports stadiums convention centers tourist

information centers and beach restoration The online travel companies though

have eroded the tax base and are reaping profits at the counties expense This was

certainly not the intent of the Legislature nor is permitted under the plain language

o f section 1250104

Finally by permitting online travel companies to evade tax liability the

District Courts ruling creates a discriminatory tax that unfairly prejudices local

hotels and puts them at a competitive disadvantage with the travel companies

ARGUMENT

I THE UNAMBIGUOUS LANGUAGE IN SECTION 1250104 FLORIDA STATUTES PROVIDES FOR TAXATION OF THE TOTAL FUNDS PAID BY THE TOURIST

The Tourist Development Tax codified in section 1250104 Florida

Statutes was enacted in 1977 prior to the phenomenal growth in the online travel

company business See Florida Senate Committee on Government Efficiency

Appropriations Application of the Tourist JJevelopment Tax to the Sales of

Discounted Hotel Rooms Over the Internet and the Hotel Reward Points Program

Report Number 2005-131 (Nov 2004) Over the last ten years changes to the

statute have been studied although none have been enacted Id Florida Senate

Committee on Finance and Tax Update to Interim Project Report 2005-131

Application of the Transient Rental Tax to Accommodations Purchased via the

Internet Issue Brief Number 2009-320 (Oct 2008) Florida Senate Staff Bill

Analysis and Fiscal Impact Statement CSSB 376 (April 7 201 l) Section

1250104 has been held constitutional as imposing a tax on all renters of the

covered types of premises and on the total rental charged every person who

rents leases or lets for consideration any living quarters Miami Dolphins L TD v

Metropolitan Dade County 394 So 2d 981 (Fla 1981)

Rather than paying tax on the total consideration charged for such lease or

rental as directed by the statute online travel companies only pay tax on the

4

portion of the consideration that online travel companies remit to the hotel This

results in a significant profit to the online travel companies See Florida Senate

Committee on Government Efficiency Appropriations Report Number 2005-131

p 7 Table 2 (Figure 1) Figure 1 calculates state and local taxes lost on the onshy

line reservation made in [Figure 1] as a result of the current practice of Internet

intermediaries remitting tax on the discount hotel room rate instead of the actual

rate charged the customer Local governments are concerned about the loss of tax

revenues primarily tourist-related tax revenues as a result of the practice of

Internet intermediaries remitting tax on the discount hotel room rate instead of on

the actual room rent paid by the customer Id p 7

Figure 1

Advertised Room Rent $ 9900 Advertised Taxes and Fees $ 1454

Total Room Rent $11354

Estimated Discounted Rate (25) $ 7425 6 State Sales Tax 446 05 School Capital Outlay Surtax 37 5 Orange County Tourist Development Tax 371

Total Taxes 854 Total Remitted to Hotel $8279

Taxes due on Total Room Rent $ 1306

Taxes on Estimated Discount Room Rate 854

Total Tax Loss ($ 452) Profit to Expediacom From Difference in Tax $ 452 Increase in Profits Over Expediacom Room Costs 61

5

STATEMENT OF IDENTITY AND INTEREST OF AMICI CURIA E

The American Hotel and Lodging Association (AHLA) is a national

association which represents all sectors and stakeholders in the lodging industry

including individual hotel property owners hotel franchises and management

companies AHLA provides representation before governmental agencies

legislative bodies and judicial proceedings to ensure a positive business climate

Many of AHLAs members pay the Tourist Development Tax authorized by

section 1250104 Florida Statutes and are therefore very interested in the

equitable administration of that statute The District Court ruled that the Tourist

Development Tax did not apply to fees retained by online travel companies As a

result of this ruling the vast majority of AHLA members are placed at a

competitive disadvantage with respect to marketing their own rooms and are

paying a disproportionate share of the tax

Associated Industries of Florida (AIF) is a non-profit corporation

organized and existing under the laws of Florida AIF is one of the largest

associations of business trade commercial and professional organizations in the

State of Florida It represents the interests of over 10000 corporations

professional associations partnerships and proprietorships AIF has appeared as

amicus curiae in numerous appeals filed within Florida and represents its members

in critical matters before the Florida Legislature the executive branch regulatory

agencies and courts in Florida

The tourism industry is vital to Floridas economy and virtually all of AIFs

members are affected directly or indirectly by its well-being The proceeds from

the Tourist Development Tax are dedicated to improving Florida finance local

infimiddotastructure such as museums parks sports stadiums convention centers tourist

information centers and beaches - all things that help improve Floridas tourism

industry and thereby positively affect AIFs members The decision of this Court

to uphold or reverse the District Courts ruling will therefore have a substantial

effect on AIF and its members

2

SUMMARY OF ARGUMFsNT

The unambiguous language in section 1250104 Florida Statutes requires

every person who rents a hotel room to pay tax on the total consideration charged

for such lease or rental However under the District Courts ruling online travel

companies are only required to pay tax on the portion of consideration that an

online travel company remits to the hotel This is contrary to not only the plain

language of statute but also to the specific intent of the Legislature and over three

decades of Florida case law interpreting section 1250104

Moreover by not requiring online travel companies to pay the required tax

the District Courts ruling deprives Floridas counties of revenue in a time of great

need The Tourist Development Tax - as the statute itself recognizes - is an

important source of revenue that Florida counties use to finance infrastructure such

as aquamarines museums parks sports stadiums convention centers tourist

information centers and beach restoration The online travel companies though

have eroded the tax base and are reaping profits at the counties expense This was

certainly not the intent of the Legislature nor is permitted under the plain language

o f section 1250104

Finally by permitting online travel companies to evade tax liability the

District Courts ruling creates a discriminatory tax that unfairly prejudices local

hotels and puts them at a competitive disadvantage with the travel companies

ARGUMENT

I THE UNAMBIGUOUS LANGUAGE IN SECTION 1250104 FLORIDA STATUTES PROVIDES FOR TAXATION OF THE TOTAL FUNDS PAID BY THE TOURIST

The Tourist Development Tax codified in section 1250104 Florida

Statutes was enacted in 1977 prior to the phenomenal growth in the online travel

company business See Florida Senate Committee on Government Efficiency

Appropriations Application of the Tourist JJevelopment Tax to the Sales of

Discounted Hotel Rooms Over the Internet and the Hotel Reward Points Program

Report Number 2005-131 (Nov 2004) Over the last ten years changes to the

statute have been studied although none have been enacted Id Florida Senate

Committee on Finance and Tax Update to Interim Project Report 2005-131

Application of the Transient Rental Tax to Accommodations Purchased via the

Internet Issue Brief Number 2009-320 (Oct 2008) Florida Senate Staff Bill

Analysis and Fiscal Impact Statement CSSB 376 (April 7 201 l) Section

1250104 has been held constitutional as imposing a tax on all renters of the

covered types of premises and on the total rental charged every person who

rents leases or lets for consideration any living quarters Miami Dolphins L TD v

Metropolitan Dade County 394 So 2d 981 (Fla 1981)

Rather than paying tax on the total consideration charged for such lease or

rental as directed by the statute online travel companies only pay tax on the

4

portion of the consideration that online travel companies remit to the hotel This

results in a significant profit to the online travel companies See Florida Senate

Committee on Government Efficiency Appropriations Report Number 2005-131

p 7 Table 2 (Figure 1) Figure 1 calculates state and local taxes lost on the onshy

line reservation made in [Figure 1] as a result of the current practice of Internet

intermediaries remitting tax on the discount hotel room rate instead of the actual

rate charged the customer Local governments are concerned about the loss of tax

revenues primarily tourist-related tax revenues as a result of the practice of

Internet intermediaries remitting tax on the discount hotel room rate instead of on

the actual room rent paid by the customer Id p 7

Figure 1

Advertised Room Rent $ 9900 Advertised Taxes and Fees $ 1454

Total Room Rent $11354

Estimated Discounted Rate (25) $ 7425 6 State Sales Tax 446 05 School Capital Outlay Surtax 37 5 Orange County Tourist Development Tax 371

Total Taxes 854 Total Remitted to Hotel $8279

Taxes due on Total Room Rent $ 1306

Taxes on Estimated Discount Room Rate 854

Total Tax Loss ($ 452) Profit to Expediacom From Difference in Tax $ 452 Increase in Profits Over Expediacom Room Costs 61

5

in critical matters before the Florida Legislature the executive branch regulatory

agencies and courts in Florida

The tourism industry is vital to Floridas economy and virtually all of AIFs

members are affected directly or indirectly by its well-being The proceeds from

the Tourist Development Tax are dedicated to improving Florida finance local

infimiddotastructure such as museums parks sports stadiums convention centers tourist

information centers and beaches - all things that help improve Floridas tourism

industry and thereby positively affect AIFs members The decision of this Court

to uphold or reverse the District Courts ruling will therefore have a substantial

effect on AIF and its members

2

SUMMARY OF ARGUMFsNT

The unambiguous language in section 1250104 Florida Statutes requires

every person who rents a hotel room to pay tax on the total consideration charged

for such lease or rental However under the District Courts ruling online travel

companies are only required to pay tax on the portion of consideration that an

online travel company remits to the hotel This is contrary to not only the plain

language of statute but also to the specific intent of the Legislature and over three

decades of Florida case law interpreting section 1250104

Moreover by not requiring online travel companies to pay the required tax

the District Courts ruling deprives Floridas counties of revenue in a time of great

need The Tourist Development Tax - as the statute itself recognizes - is an

important source of revenue that Florida counties use to finance infrastructure such

as aquamarines museums parks sports stadiums convention centers tourist

information centers and beach restoration The online travel companies though

have eroded the tax base and are reaping profits at the counties expense This was

certainly not the intent of the Legislature nor is permitted under the plain language

o f section 1250104

Finally by permitting online travel companies to evade tax liability the

District Courts ruling creates a discriminatory tax that unfairly prejudices local

hotels and puts them at a competitive disadvantage with the travel companies

ARGUMENT

I THE UNAMBIGUOUS LANGUAGE IN SECTION 1250104 FLORIDA STATUTES PROVIDES FOR TAXATION OF THE TOTAL FUNDS PAID BY THE TOURIST

The Tourist Development Tax codified in section 1250104 Florida

Statutes was enacted in 1977 prior to the phenomenal growth in the online travel

company business See Florida Senate Committee on Government Efficiency

Appropriations Application of the Tourist JJevelopment Tax to the Sales of

Discounted Hotel Rooms Over the Internet and the Hotel Reward Points Program

Report Number 2005-131 (Nov 2004) Over the last ten years changes to the

statute have been studied although none have been enacted Id Florida Senate

Committee on Finance and Tax Update to Interim Project Report 2005-131

Application of the Transient Rental Tax to Accommodations Purchased via the

Internet Issue Brief Number 2009-320 (Oct 2008) Florida Senate Staff Bill

Analysis and Fiscal Impact Statement CSSB 376 (April 7 201 l) Section

1250104 has been held constitutional as imposing a tax on all renters of the

covered types of premises and on the total rental charged every person who

rents leases or lets for consideration any living quarters Miami Dolphins L TD v

Metropolitan Dade County 394 So 2d 981 (Fla 1981)

Rather than paying tax on the total consideration charged for such lease or

rental as directed by the statute online travel companies only pay tax on the

4

portion of the consideration that online travel companies remit to the hotel This

results in a significant profit to the online travel companies See Florida Senate

Committee on Government Efficiency Appropriations Report Number 2005-131

p 7 Table 2 (Figure 1) Figure 1 calculates state and local taxes lost on the onshy

line reservation made in [Figure 1] as a result of the current practice of Internet

intermediaries remitting tax on the discount hotel room rate instead of the actual

rate charged the customer Local governments are concerned about the loss of tax

revenues primarily tourist-related tax revenues as a result of the practice of

Internet intermediaries remitting tax on the discount hotel room rate instead of on

the actual room rent paid by the customer Id p 7

Figure 1

Advertised Room Rent $ 9900 Advertised Taxes and Fees $ 1454

Total Room Rent $11354

Estimated Discounted Rate (25) $ 7425 6 State Sales Tax 446 05 School Capital Outlay Surtax 37 5 Orange County Tourist Development Tax 371

Total Taxes 854 Total Remitted to Hotel $8279

Taxes due on Total Room Rent $ 1306

Taxes on Estimated Discount Room Rate 854

Total Tax Loss ($ 452) Profit to Expediacom From Difference in Tax $ 452 Increase in Profits Over Expediacom Room Costs 61

5

SUMMARY OF ARGUMFsNT

The unambiguous language in section 1250104 Florida Statutes requires

every person who rents a hotel room to pay tax on the total consideration charged

for such lease or rental However under the District Courts ruling online travel

companies are only required to pay tax on the portion of consideration that an

online travel company remits to the hotel This is contrary to not only the plain

language of statute but also to the specific intent of the Legislature and over three

decades of Florida case law interpreting section 1250104

Moreover by not requiring online travel companies to pay the required tax

the District Courts ruling deprives Floridas counties of revenue in a time of great

need The Tourist Development Tax - as the statute itself recognizes - is an

important source of revenue that Florida counties use to finance infrastructure such

as aquamarines museums parks sports stadiums convention centers tourist

information centers and beach restoration The online travel companies though

have eroded the tax base and are reaping profits at the counties expense This was

certainly not the intent of the Legislature nor is permitted under the plain language

o f section 1250104

Finally by permitting online travel companies to evade tax liability the

District Courts ruling creates a discriminatory tax that unfairly prejudices local

hotels and puts them at a competitive disadvantage with the travel companies

ARGUMENT

I THE UNAMBIGUOUS LANGUAGE IN SECTION 1250104 FLORIDA STATUTES PROVIDES FOR TAXATION OF THE TOTAL FUNDS PAID BY THE TOURIST

The Tourist Development Tax codified in section 1250104 Florida

Statutes was enacted in 1977 prior to the phenomenal growth in the online travel

company business See Florida Senate Committee on Government Efficiency

Appropriations Application of the Tourist JJevelopment Tax to the Sales of

Discounted Hotel Rooms Over the Internet and the Hotel Reward Points Program

Report Number 2005-131 (Nov 2004) Over the last ten years changes to the

statute have been studied although none have been enacted Id Florida Senate

Committee on Finance and Tax Update to Interim Project Report 2005-131

Application of the Transient Rental Tax to Accommodations Purchased via the

Internet Issue Brief Number 2009-320 (Oct 2008) Florida Senate Staff Bill

Analysis and Fiscal Impact Statement CSSB 376 (April 7 201 l) Section

1250104 has been held constitutional as imposing a tax on all renters of the

covered types of premises and on the total rental charged every person who

rents leases or lets for consideration any living quarters Miami Dolphins L TD v

Metropolitan Dade County 394 So 2d 981 (Fla 1981)

Rather than paying tax on the total consideration charged for such lease or

rental as directed by the statute online travel companies only pay tax on the

4

portion of the consideration that online travel companies remit to the hotel This

results in a significant profit to the online travel companies See Florida Senate

Committee on Government Efficiency Appropriations Report Number 2005-131

p 7 Table 2 (Figure 1) Figure 1 calculates state and local taxes lost on the onshy

line reservation made in [Figure 1] as a result of the current practice of Internet

intermediaries remitting tax on the discount hotel room rate instead of the actual

rate charged the customer Local governments are concerned about the loss of tax

revenues primarily tourist-related tax revenues as a result of the practice of

Internet intermediaries remitting tax on the discount hotel room rate instead of on

the actual room rent paid by the customer Id p 7

Figure 1

Advertised Room Rent $ 9900 Advertised Taxes and Fees $ 1454

Total Room Rent $11354

Estimated Discounted Rate (25) $ 7425 6 State Sales Tax 446 05 School Capital Outlay Surtax 37 5 Orange County Tourist Development Tax 371

Total Taxes 854 Total Remitted to Hotel $8279

Taxes due on Total Room Rent $ 1306

Taxes on Estimated Discount Room Rate 854

Total Tax Loss ($ 452) Profit to Expediacom From Difference in Tax $ 452 Increase in Profits Over Expediacom Room Costs 61

5

ARGUMENT

I THE UNAMBIGUOUS LANGUAGE IN SECTION 1250104 FLORIDA STATUTES PROVIDES FOR TAXATION OF THE TOTAL FUNDS PAID BY THE TOURIST

The Tourist Development Tax codified in section 1250104 Florida

Statutes was enacted in 1977 prior to the phenomenal growth in the online travel

company business See Florida Senate Committee on Government Efficiency

Appropriations Application of the Tourist JJevelopment Tax to the Sales of

Discounted Hotel Rooms Over the Internet and the Hotel Reward Points Program

Report Number 2005-131 (Nov 2004) Over the last ten years changes to the

statute have been studied although none have been enacted Id Florida Senate

Committee on Finance and Tax Update to Interim Project Report 2005-131

Application of the Transient Rental Tax to Accommodations Purchased via the

Internet Issue Brief Number 2009-320 (Oct 2008) Florida Senate Staff Bill

Analysis and Fiscal Impact Statement CSSB 376 (April 7 201 l) Section

1250104 has been held constitutional as imposing a tax on all renters of the

covered types of premises and on the total rental charged every person who

rents leases or lets for consideration any living quarters Miami Dolphins L TD v

Metropolitan Dade County 394 So 2d 981 (Fla 1981)

Rather than paying tax on the total consideration charged for such lease or

rental as directed by the statute online travel companies only pay tax on the

4

portion of the consideration that online travel companies remit to the hotel This

results in a significant profit to the online travel companies See Florida Senate

Committee on Government Efficiency Appropriations Report Number 2005-131

p 7 Table 2 (Figure 1) Figure 1 calculates state and local taxes lost on the onshy

line reservation made in [Figure 1] as a result of the current practice of Internet

intermediaries remitting tax on the discount hotel room rate instead of the actual

rate charged the customer Local governments are concerned about the loss of tax

revenues primarily tourist-related tax revenues as a result of the practice of

Internet intermediaries remitting tax on the discount hotel room rate instead of on

the actual room rent paid by the customer Id p 7

Figure 1

Advertised Room Rent $ 9900 Advertised Taxes and Fees $ 1454

Total Room Rent $11354

Estimated Discounted Rate (25) $ 7425 6 State Sales Tax 446 05 School Capital Outlay Surtax 37 5 Orange County Tourist Development Tax 371

Total Taxes 854 Total Remitted to Hotel $8279

Taxes due on Total Room Rent $ 1306

Taxes on Estimated Discount Room Rate 854

Total Tax Loss ($ 452) Profit to Expediacom From Difference in Tax $ 452 Increase in Profits Over Expediacom Room Costs 61

5

portion of the consideration that online travel companies remit to the hotel This

results in a significant profit to the online travel companies See Florida Senate

Committee on Government Efficiency Appropriations Report Number 2005-131

p 7 Table 2 (Figure 1) Figure 1 calculates state and local taxes lost on the onshy

line reservation made in [Figure 1] as a result of the current practice of Internet

intermediaries remitting tax on the discount hotel room rate instead of the actual

rate charged the customer Local governments are concerned about the loss of tax

revenues primarily tourist-related tax revenues as a result of the practice of

Internet intermediaries remitting tax on the discount hotel room rate instead of on

the actual room rent paid by the customer Id p 7

Figure 1

Advertised Room Rent $ 9900 Advertised Taxes and Fees $ 1454

Total Room Rent $11354

Estimated Discounted Rate (25) $ 7425 6 State Sales Tax 446 05 School Capital Outlay Surtax 37 5 Orange County Tourist Development Tax 371

Total Taxes 854 Total Remitted to Hotel $8279

Taxes due on Total Room Rent $ 1306

Taxes on Estimated Discount Room Rate 854

Total Tax Loss ($ 452) Profit to Expediacom From Difference in Tax $ 452 Increase in Profits Over Expediacom Room Costs 61

5

Section 1250104 Florida Statutes states that the tourist development tax

shall be levied at a rate of 1 percent or 2 percent of each dollar of the total

consideration charged for such lease or rental Fla Stat sect 1250104(3)(c) (2013)

(Emphasis added) The legislative intent of the statute set forth in subsection

1250104(3)(a)l identifies the act of renting leasing and letting as subject to the

Tourist Development Taxl This section of the statute is written passively to

define the transaction that is subject to the tax Aachua County v Expedia Inc

110 So 3d 941 947 (Fla 1st DCA 2013) (Padovano J dissenting) review

granted 2013 WL 5273037 (Fla 2013) It was the intent of the Legislature to tax

each and every rental for living quarters or accommodations Orange County v

Expedia Inc 985 So d 622 624 (Fla 5th DCA 2008) The statutory terms at

issue here are not limited to those operating hotels or engaged in a particular line

of business but rather apply expressly to every person who receives

Section 1250104 (3)(a)1 states It is declared to be the intent of the Legislature that every person who rents leases or lets for consideration any living quarters or accommodations in any hotel apartment hotel motel resort motel apartment apartment motel rooming house mobile home park recreational vehicle park condominium or timeshare resort for a term of 6 months or less is exercising a privilege which is subject to taxation under this section unless such person rents leases or lets for consideration any living quarters or accommodations which are exempt according to the provisions of chapter 212

6

consideration for room rentals County of Monroe Florida v Priceinecom Inc

2009 WL 4890664 (SD Fla Dec 17 2009)

As a whole the statute describes how the tax is to be assessed and collected

in plain and unambiguous language Several key parts of the statute reveal that the

tax is based on the total amount of money paid by the tourist not on the net

amount retained by the hotel Alachua County 110 So 3d at 947 (Padovano J

dissenting)

Section 1250104(3)(a)2a states that the tax shall be due on the

consideration paid for occupancy Here the Legislature is plainly referring to the

amount of money paid by the tourist because it is the tourist who pays

consideration for occupancy The Legislature could not have intended the terms

consideration paid for occupancy to denote the amount of money retained by the

hotel where the online travel company is not paying for occupancy but only

remitting the hotels net room rate

Another example to illustrate that the tax is based on the total amount paid

by the tourist is section 1250104(3)(c) which specifies that the Tourist

Development Tax shall be assessed at a rate of 1 percent or 2 percent of each

dollar and major fraction of each dollar of the total consideration chargedfor such

ease or rental (Emphasis added) Alachua County 110 So 3d at 947

7

consideration for room rentals County of Monroe Florida v Priceinecom Inc

2009 WL 4890664 (SD Fla Dec 17 2009)

As a whole the statute describes how the tax is to be assessed and collected

in plain and unambiguous language Several key parts of the statute reveal that the

tax is based on the total amount of money paid by the tourist not on the net

amount retained by the hotel Alachua County 110 So 3d at 947 (Padovano J

dissenting)

Section 1250104(3)(a)2a states that the tax shall be due on the

consideration paid for occupancy Here the Legislature is plainly referring to the

amount of money paid by the tourist because it is the tourist who pays

consideration for occupancy The Legislature could not have intended the terms

consideration paid for occupancy to denote the amount of money retained by the

hotel where the online travel company is not paying for occupancy but only

remitting the hotels net room rate

Another example to illustrate that the tax is based on the total amount paid

by the tourist is section 1250104(3)(c) which specifies that the Tourist

Development Tax shall be assessed at a rate of 1 percent or 2 percent of each

dollar and major fraction of each dollar of the total consideration chargedfor such

ease or rental (Emphasis added) Alachua County 110 So 3d at 947

7

(Padovano J dissenting) Respondents who receive consideration from tourists

for living accommodations are subject to the Tourist Development Tax

Even accepting for the sake of argument that the processing of room

reservations by online travel companies is a non-taxable service it has long been

the law in Florida that a non-taxable service that is part of a taxable sale renders

the entire transaction taxable See American Telephone and Telegraph v Florida

Department ofRevenue 764 So 2d 665 (Fla I st DCA 2000) (concluding that the

price of the engineering services were part of the sale of the equipment and

therefore the entire amount of the contract was subject to tax) The Court in Miami

Dolphins supra determined that Section 1250104 Florida Statute should be read

in para materia with the general sales tax statute Chapter 212 Florida Statutes

When the two statutes are read together the entire amount collected by the online

travel companies is subject to tax

Moreover the 2005 legislative report concluded that the practice of Internet

intermediaries remitting taxes on the discounted rate paid by the internet

intermediaries to the hotels and not the higher amounts actually paid by the

customer occupying the room is in violation of Florida law Florida Senate

Committee on Government Efficiency Appropriations Report Number 2005-131

p 27 The same is true today The Legislature had an opportunity to clarify the

terms rents leases or lets for consideration as applied to Respondents during the

8

2011 regular session through Senate Bill 376 and the Legislature chose not to pass

the legislation The Tourist Development Tax therefore should be remitted on the

total consideration charged for the hotel room

IL FAILURE TO TAX THE TOTAL RETAIL CHARGE UNDERMINES THE PURPOSE OF THE TOURIST DEVELOPMENT TAX BY CREATING A TAX LOOPHOLFs FOR RESPONDENTS

The Tourist Development Tax is an important source of revenue that Florida

counties use to finance infrastructure such as aquariums museums parks sports

stadiums convention centers tourist information centers and beach restoration

Fla Stat sect 1250104(5) (2013) Online travel companies have eroded the tax base

and are reaping profits at the counties expense In this time of fiscal deficiency

counties are in great need of this funding

The Center on Budget and Policy Priorities has reported

State and local governments throughout the United States are losing roughly $275 million to $400 million in revenue each year because of their failure to ensure that online travel companies collect and remit the appropriate amount of tax on hotel room bookings At a time when sharply reduced revenues are forcing states and localities to cut health care for the poor lay off teachers close fire stations and increase tuition at state universities and community colleges all of which are reducing economic growth it is counterproductive to permit a tax loophole that pads their profits at the publics expense

9

Michael Mazerov Center on Budget and Policy Priorities State and Local

Governments Should Close Online Hotel Tax Loophole and Collect Taxes Owed

(April 12 2011)

About 9 of the nations 4 rnillion hotel rooms are m Florida where

tourism is a $60 billion-a-year industry Florida Jumps Into Fray Over Online

Hotel Taxes Bloomberg Businessweek March 1 2011 In Florida state

economists estimate the loss of revenue to state and local governments amounts to

$20 million a year Id This is money that should be collected and utilized to

enhance tourism opportunities and improve the tourism industry in Florida which

is vital to Floridas future

IIL THE DISTRICT COURTS RULING CREATES AN UNEVEN PLAYING FIELD IN A COMPETITIVE

INDUSTRY

The hotel industry is highly competitive and the District Courts ruling

creates an uneven playing field for companies in the hotel industry The ruling has

created a discriminatory tax in favor of online travel companies by dividing the

accommodation reservation into discrete transactions Local hotels have made real

investments in Florida and should be able to compete fairly with online travel

companies Using an internet connection to make a reservation cannot by itself

determine the legal responsibility to collect and remit transient rental tax Florida

Senate Committee on Finance and Tax Issue Brief Number 2009-320 p 1 Judge

10

Padovano in his dissent recognized that different methods of completing the

same transactioncannot have the effect of changing the tax liability on the

transaction Aachua County 110 So 3d at 950 (Padovano J dissenting)

The online travel companies are engaging in the same room booking

services that the hotels engage in Since the hotels cannot deduct those expenses

prior to paying the Tourist Development Tax there can be no justification for

allowing the online travel companies to deduct those expenses prior to paying the

tax

Furthermore hotels pay traditional travel agents a commission after the full

amount of the room is paid by the customer upon check out Consequently the

Tourist Development Tax is paid on the entire charge for the room with no

deductions for the travel agents commission Walter Hellerstein Memorandum to

the National Conference ofState Legislature Re Travel Intermediaries July 16

2009 In contrast on-line travel companies have adopted a business model

whereby they collect payment from the guest upon booking extract their

commission and remit to the hotel the hotels portion along with taxes only on that

portion received by the hotel The mere timing of when the guest pays for the

room ie upon booking or at check out does not change the substance of this

transaction Both means of compensating a travel intermediary should be taxed in

the same manner The only way to ensure equal tax treatment of all booking

11

channels is for the online travel companies to pay the Tourist Development Tax on

the total amount paid by the tourists

12

CONCLUSION

For the forgoing reasons and those in the Initial Brief of Petitioners the

Amici respectfully request that the Court reverse the District Courts decision

Respectfully submitted this O day of October 2013

13

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing has been

furnished by Electronic Mail this O

Robert L Nabors Esquire rnabors(alnanlawcorn

Harry F Chiles Esquire hchilesnanlawcorn legal-adminnanlawcom Nabors Giblin amp Nickerson PA 1500 Mahan Drive Suite 200 Tallahassee Florida 32308

Edward A Dion Esquire edionnenlawcom Nabors Giblin amp Nickerson PA 208 SE Sixth Street Fort Lauderdale Florida 33301

Mark E Holcomb Esquire mholcombmah-lawcom Madsen Goldman amp Holcomb Ll P 1705 Metropolitan Boulevard Suite 101 Tallahassee Florida 32308

day of October 2013 to the following

Roberto Martinez Esquire bobcolsoncom Maureen Lefebvre Esquire Maureencolsoncom Stephanie A Casey Esquire seasevcolsoncom auroracolsoncom Colson Hicks Eidson 255 Alhambria Circle Penthouse Coral Gables Florida 33134

Larry Smith Esquire Mary G Jolly Esquire miolleycovolusiaflus

County of Volusia 123 West Indiana Avenue DeLand Florida 32720

Darrel J Hieber Esquire Darrelheiberskaddencom Skadden Arps Slate Meagher

amp Flom LLP 300 South Grand Avenue Suite 3400 Los Angeles California 90071

14

2011 regular session through Senate Bill 376 and the Legislature chose not to pass

the legislation The Tourist Development Tax therefore should be remitted on the

total consideration charged for the hotel room

IL FAILURE TO TAX THE TOTAL RETAIL CHARGE UNDERMINES THE PURPOSE OF THE TOURIST DEVELOPMENT TAX BY CREATING A TAX LOOPHOLFs FOR RESPONDENTS

The Tourist Development Tax is an important source of revenue that Florida

counties use to finance infrastructure such as aquariums museums parks sports

stadiums convention centers tourist information centers and beach restoration

Fla Stat sect 1250104(5) (2013) Online travel companies have eroded the tax base

and are reaping profits at the counties expense In this time of fiscal deficiency

counties are in great need of this funding

The Center on Budget and Policy Priorities has reported

State and local governments throughout the United States are losing roughly $275 million to $400 million in revenue each year because of their failure to ensure that online travel companies collect and remit the appropriate amount of tax on hotel room bookings At a time when sharply reduced revenues are forcing states and localities to cut health care for the poor lay off teachers close fire stations and increase tuition at state universities and community colleges all of which are reducing economic growth it is counterproductive to permit a tax loophole that pads their profits at the publics expense

9

Michael Mazerov Center on Budget and Policy Priorities State and Local

Governments Should Close Online Hotel Tax Loophole and Collect Taxes Owed

(April 12 2011)

About 9 of the nations 4 rnillion hotel rooms are m Florida where

tourism is a $60 billion-a-year industry Florida Jumps Into Fray Over Online

Hotel Taxes Bloomberg Businessweek March 1 2011 In Florida state

economists estimate the loss of revenue to state and local governments amounts to

$20 million a year Id This is money that should be collected and utilized to

enhance tourism opportunities and improve the tourism industry in Florida which

is vital to Floridas future

IIL THE DISTRICT COURTS RULING CREATES AN UNEVEN PLAYING FIELD IN A COMPETITIVE

INDUSTRY

The hotel industry is highly competitive and the District Courts ruling

creates an uneven playing field for companies in the hotel industry The ruling has

created a discriminatory tax in favor of online travel companies by dividing the

accommodation reservation into discrete transactions Local hotels have made real

investments in Florida and should be able to compete fairly with online travel

companies Using an internet connection to make a reservation cannot by itself

determine the legal responsibility to collect and remit transient rental tax Florida

Senate Committee on Finance and Tax Issue Brief Number 2009-320 p 1 Judge

10

Padovano in his dissent recognized that different methods of completing the

same transactioncannot have the effect of changing the tax liability on the

transaction Aachua County 110 So 3d at 950 (Padovano J dissenting)

The online travel companies are engaging in the same room booking

services that the hotels engage in Since the hotels cannot deduct those expenses

prior to paying the Tourist Development Tax there can be no justification for

allowing the online travel companies to deduct those expenses prior to paying the

tax

Furthermore hotels pay traditional travel agents a commission after the full

amount of the room is paid by the customer upon check out Consequently the

Tourist Development Tax is paid on the entire charge for the room with no

deductions for the travel agents commission Walter Hellerstein Memorandum to

the National Conference ofState Legislature Re Travel Intermediaries July 16

2009 In contrast on-line travel companies have adopted a business model

whereby they collect payment from the guest upon booking extract their

commission and remit to the hotel the hotels portion along with taxes only on that

portion received by the hotel The mere timing of when the guest pays for the

room ie upon booking or at check out does not change the substance of this

transaction Both means of compensating a travel intermediary should be taxed in

the same manner The only way to ensure equal tax treatment of all booking

11

channels is for the online travel companies to pay the Tourist Development Tax on

the total amount paid by the tourists

12

CONCLUSION

For the forgoing reasons and those in the Initial Brief of Petitioners the

Amici respectfully request that the Court reverse the District Courts decision

Respectfully submitted this O day of October 2013

13

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing has been

furnished by Electronic Mail this O

Robert L Nabors Esquire rnabors(alnanlawcorn

Harry F Chiles Esquire hchilesnanlawcorn legal-adminnanlawcom Nabors Giblin amp Nickerson PA 1500 Mahan Drive Suite 200 Tallahassee Florida 32308

Edward A Dion Esquire edionnenlawcom Nabors Giblin amp Nickerson PA 208 SE Sixth Street Fort Lauderdale Florida 33301

Mark E Holcomb Esquire mholcombmah-lawcom Madsen Goldman amp Holcomb Ll P 1705 Metropolitan Boulevard Suite 101 Tallahassee Florida 32308

day of October 2013 to the following

Roberto Martinez Esquire bobcolsoncom Maureen Lefebvre Esquire Maureencolsoncom Stephanie A Casey Esquire seasevcolsoncom auroracolsoncom Colson Hicks Eidson 255 Alhambria Circle Penthouse Coral Gables Florida 33134

Larry Smith Esquire Mary G Jolly Esquire miolleycovolusiaflus

County of Volusia 123 West Indiana Avenue DeLand Florida 32720

Darrel J Hieber Esquire Darrelheiberskaddencom Skadden Arps Slate Meagher

amp Flom LLP 300 South Grand Avenue Suite 3400 Los Angeles California 90071

14

Michael Mazerov Center on Budget and Policy Priorities State and Local

Governments Should Close Online Hotel Tax Loophole and Collect Taxes Owed

(April 12 2011)

About 9 of the nations 4 rnillion hotel rooms are m Florida where

tourism is a $60 billion-a-year industry Florida Jumps Into Fray Over Online

Hotel Taxes Bloomberg Businessweek March 1 2011 In Florida state

economists estimate the loss of revenue to state and local governments amounts to

$20 million a year Id This is money that should be collected and utilized to

enhance tourism opportunities and improve the tourism industry in Florida which

is vital to Floridas future

IIL THE DISTRICT COURTS RULING CREATES AN UNEVEN PLAYING FIELD IN A COMPETITIVE

INDUSTRY

The hotel industry is highly competitive and the District Courts ruling

creates an uneven playing field for companies in the hotel industry The ruling has

created a discriminatory tax in favor of online travel companies by dividing the

accommodation reservation into discrete transactions Local hotels have made real

investments in Florida and should be able to compete fairly with online travel

companies Using an internet connection to make a reservation cannot by itself

determine the legal responsibility to collect and remit transient rental tax Florida

Senate Committee on Finance and Tax Issue Brief Number 2009-320 p 1 Judge

10

Padovano in his dissent recognized that different methods of completing the

same transactioncannot have the effect of changing the tax liability on the

transaction Aachua County 110 So 3d at 950 (Padovano J dissenting)

The online travel companies are engaging in the same room booking

services that the hotels engage in Since the hotels cannot deduct those expenses

prior to paying the Tourist Development Tax there can be no justification for

allowing the online travel companies to deduct those expenses prior to paying the

tax

Furthermore hotels pay traditional travel agents a commission after the full

amount of the room is paid by the customer upon check out Consequently the

Tourist Development Tax is paid on the entire charge for the room with no

deductions for the travel agents commission Walter Hellerstein Memorandum to

the National Conference ofState Legislature Re Travel Intermediaries July 16

2009 In contrast on-line travel companies have adopted a business model

whereby they collect payment from the guest upon booking extract their

commission and remit to the hotel the hotels portion along with taxes only on that

portion received by the hotel The mere timing of when the guest pays for the

room ie upon booking or at check out does not change the substance of this

transaction Both means of compensating a travel intermediary should be taxed in

the same manner The only way to ensure equal tax treatment of all booking

11

channels is for the online travel companies to pay the Tourist Development Tax on

the total amount paid by the tourists

12

CONCLUSION

For the forgoing reasons and those in the Initial Brief of Petitioners the

Amici respectfully request that the Court reverse the District Courts decision

Respectfully submitted this O day of October 2013

13

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing has been

furnished by Electronic Mail this O

Robert L Nabors Esquire rnabors(alnanlawcorn

Harry F Chiles Esquire hchilesnanlawcorn legal-adminnanlawcom Nabors Giblin amp Nickerson PA 1500 Mahan Drive Suite 200 Tallahassee Florida 32308

Edward A Dion Esquire edionnenlawcom Nabors Giblin amp Nickerson PA 208 SE Sixth Street Fort Lauderdale Florida 33301

Mark E Holcomb Esquire mholcombmah-lawcom Madsen Goldman amp Holcomb Ll P 1705 Metropolitan Boulevard Suite 101 Tallahassee Florida 32308

day of October 2013 to the following

Roberto Martinez Esquire bobcolsoncom Maureen Lefebvre Esquire Maureencolsoncom Stephanie A Casey Esquire seasevcolsoncom auroracolsoncom Colson Hicks Eidson 255 Alhambria Circle Penthouse Coral Gables Florida 33134

Larry Smith Esquire Mary G Jolly Esquire miolleycovolusiaflus

County of Volusia 123 West Indiana Avenue DeLand Florida 32720

Darrel J Hieber Esquire Darrelheiberskaddencom Skadden Arps Slate Meagher

amp Flom LLP 300 South Grand Avenue Suite 3400 Los Angeles California 90071

14

Padovano in his dissent recognized that different methods of completing the

same transactioncannot have the effect of changing the tax liability on the

transaction Aachua County 110 So 3d at 950 (Padovano J dissenting)

The online travel companies are engaging in the same room booking

services that the hotels engage in Since the hotels cannot deduct those expenses

prior to paying the Tourist Development Tax there can be no justification for

allowing the online travel companies to deduct those expenses prior to paying the

tax

Furthermore hotels pay traditional travel agents a commission after the full

amount of the room is paid by the customer upon check out Consequently the

Tourist Development Tax is paid on the entire charge for the room with no

deductions for the travel agents commission Walter Hellerstein Memorandum to

the National Conference ofState Legislature Re Travel Intermediaries July 16

2009 In contrast on-line travel companies have adopted a business model

whereby they collect payment from the guest upon booking extract their

commission and remit to the hotel the hotels portion along with taxes only on that

portion received by the hotel The mere timing of when the guest pays for the

room ie upon booking or at check out does not change the substance of this

transaction Both means of compensating a travel intermediary should be taxed in

the same manner The only way to ensure equal tax treatment of all booking

11

channels is for the online travel companies to pay the Tourist Development Tax on

the total amount paid by the tourists

12

CONCLUSION

For the forgoing reasons and those in the Initial Brief of Petitioners the

Amici respectfully request that the Court reverse the District Courts decision

Respectfully submitted this O day of October 2013

13

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing has been

furnished by Electronic Mail this O

Robert L Nabors Esquire rnabors(alnanlawcorn

Harry F Chiles Esquire hchilesnanlawcorn legal-adminnanlawcom Nabors Giblin amp Nickerson PA 1500 Mahan Drive Suite 200 Tallahassee Florida 32308

Edward A Dion Esquire edionnenlawcom Nabors Giblin amp Nickerson PA 208 SE Sixth Street Fort Lauderdale Florida 33301

Mark E Holcomb Esquire mholcombmah-lawcom Madsen Goldman amp Holcomb Ll P 1705 Metropolitan Boulevard Suite 101 Tallahassee Florida 32308

day of October 2013 to the following

Roberto Martinez Esquire bobcolsoncom Maureen Lefebvre Esquire Maureencolsoncom Stephanie A Casey Esquire seasevcolsoncom auroracolsoncom Colson Hicks Eidson 255 Alhambria Circle Penthouse Coral Gables Florida 33134

Larry Smith Esquire Mary G Jolly Esquire miolleycovolusiaflus

County of Volusia 123 West Indiana Avenue DeLand Florida 32720

Darrel J Hieber Esquire Darrelheiberskaddencom Skadden Arps Slate Meagher

amp Flom LLP 300 South Grand Avenue Suite 3400 Los Angeles California 90071

14

channels is for the online travel companies to pay the Tourist Development Tax on

the total amount paid by the tourists

12

CONCLUSION

For the forgoing reasons and those in the Initial Brief of Petitioners the

Amici respectfully request that the Court reverse the District Courts decision

Respectfully submitted this O day of October 2013

13

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing has been

furnished by Electronic Mail this O

Robert L Nabors Esquire rnabors(alnanlawcorn

Harry F Chiles Esquire hchilesnanlawcorn legal-adminnanlawcom Nabors Giblin amp Nickerson PA 1500 Mahan Drive Suite 200 Tallahassee Florida 32308

Edward A Dion Esquire edionnenlawcom Nabors Giblin amp Nickerson PA 208 SE Sixth Street Fort Lauderdale Florida 33301

Mark E Holcomb Esquire mholcombmah-lawcom Madsen Goldman amp Holcomb Ll P 1705 Metropolitan Boulevard Suite 101 Tallahassee Florida 32308

day of October 2013 to the following

Roberto Martinez Esquire bobcolsoncom Maureen Lefebvre Esquire Maureencolsoncom Stephanie A Casey Esquire seasevcolsoncom auroracolsoncom Colson Hicks Eidson 255 Alhambria Circle Penthouse Coral Gables Florida 33134

Larry Smith Esquire Mary G Jolly Esquire miolleycovolusiaflus

County of Volusia 123 West Indiana Avenue DeLand Florida 32720

Darrel J Hieber Esquire Darrelheiberskaddencom Skadden Arps Slate Meagher

amp Flom LLP 300 South Grand Avenue Suite 3400 Los Angeles California 90071

14

CONCLUSION

For the forgoing reasons and those in the Initial Brief of Petitioners the

Amici respectfully request that the Court reverse the District Courts decision

Respectfully submitted this O day of October 2013

13

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing has been

furnished by Electronic Mail this O

Robert L Nabors Esquire rnabors(alnanlawcorn

Harry F Chiles Esquire hchilesnanlawcorn legal-adminnanlawcom Nabors Giblin amp Nickerson PA 1500 Mahan Drive Suite 200 Tallahassee Florida 32308

Edward A Dion Esquire edionnenlawcom Nabors Giblin amp Nickerson PA 208 SE Sixth Street Fort Lauderdale Florida 33301

Mark E Holcomb Esquire mholcombmah-lawcom Madsen Goldman amp Holcomb Ll P 1705 Metropolitan Boulevard Suite 101 Tallahassee Florida 32308

day of October 2013 to the following

Roberto Martinez Esquire bobcolsoncom Maureen Lefebvre Esquire Maureencolsoncom Stephanie A Casey Esquire seasevcolsoncom auroracolsoncom Colson Hicks Eidson 255 Alhambria Circle Penthouse Coral Gables Florida 33134

Larry Smith Esquire Mary G Jolly Esquire miolleycovolusiaflus

County of Volusia 123 West Indiana Avenue DeLand Florida 32720

Darrel J Hieber Esquire Darrelheiberskaddencom Skadden Arps Slate Meagher

amp Flom LLP 300 South Grand Avenue Suite 3400 Los Angeles California 90071

14

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true and correct copy of the foregoing has been

furnished by Electronic Mail this O

Robert L Nabors Esquire rnabors(alnanlawcorn

Harry F Chiles Esquire hchilesnanlawcorn legal-adminnanlawcom Nabors Giblin amp Nickerson PA 1500 Mahan Drive Suite 200 Tallahassee Florida 32308

Edward A Dion Esquire edionnenlawcom Nabors Giblin amp Nickerson PA 208 SE Sixth Street Fort Lauderdale Florida 33301

Mark E Holcomb Esquire mholcombmah-lawcom Madsen Goldman amp Holcomb Ll P 1705 Metropolitan Boulevard Suite 101 Tallahassee Florida 32308

day of October 2013 to the following

Roberto Martinez Esquire bobcolsoncom Maureen Lefebvre Esquire Maureencolsoncom Stephanie A Casey Esquire seasevcolsoncom auroracolsoncom Colson Hicks Eidson 255 Alhambria Circle Penthouse Coral Gables Florida 33134

Larry Smith Esquire Mary G Jolly Esquire miolleycovolusiaflus

County of Volusia 123 West Indiana Avenue DeLand Florida 32720

Darrel J Hieber Esquire Darrelheiberskaddencom Skadden Arps Slate Meagher

amp Flom LLP 300 South Grand Avenue Suite 3400 Los Angeles California 90071

14

CERTIFICATE OF COMPLIANCE

In compliance with Fla R App P 9210(a) the font size used in this Amici

Curiae Brief is Times New Roman size 14

15