more than seventy-two days in a calendar year. For purposes of determining eligibility, rental income, and residency, the assessor annually may require a copy of applicable portions of the owner’s federal and state tax returns, as well as the Schedule E from the federal return for the applicable tax applicant’s year.” B. Section 1243220(c) of the 1976 Code, as added by Act 145 of 2005, is amended by deleting subitem (7) which reads: Notwithstanding any other provision of law, the “(7) owneroccupant of a legal residence is not disqualified from receiving the four percent assessment ratio allowed by this item, if the residence meets the requirements of Internal taxpayer’s Revenue Code Section 280A(g) as defined in Section 12640(A) and the taxpayer otherwise is eligible to receive the four percent assessment ratio.” C. This SECTION takes effect upon approval by the Governor and applies to property tax years beginning after property tax year 2013. SECTION 2. Section 1254240(B) of the 1976 Code, as last amended by Act 110 of 2007, is further amended by adding an appropriately numbered item at the end to read: verification that the federal Schedule E filed with the “( ) department is the same as the Schedule E required by the assessor pursuant to Section 1243220(c).” SECTION 3. Section 1236920(A) of the 1976 Code, as last amended by Act 56 of 2005, is further amended to read: A sales tax equal to seven percent is imposed on the gross “(A) proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. This tax does not apply: (1) where the facilities consist of less than six sleeping rooms, contained on the same premises, which is used as the place of abode; or individual’s
more than seventy-two days in a calendar year. For purposes of determining eligibility, rental income, and residency, the assessor annually may require a copy of applicable portions of the owner’s federal and state tax returns, as well as the Schedule E from the applicant’s federal return for the applicable tax year.” B. Section 1243220(c) of the 1976 Code, as added by Act 145 of 2005, is amended by deleting subitem (7) which reads: “(7) Notwithstanding any other provision of law, the owneroccupant of a legal residence is not disqualified from receiving the four percent assessment ratio allowed by this item, if the taxpayer’s residence meets the requirements of Internal Revenue Code Section 280A(g) as defined in Section 12640(A) and the taxpayer otherwise is eligible to receive the four percent assessment ratio.” C. This SECTION takes effect upon approval by the Governor and applies to property tax years beginning after property tax year 2013. SECTION 2. Section 1254240(B) of the 1976 Code, as last amended by Act 110 of 2007, is further amended by adding an appropriately numbered item at the end to read: “( ) verification that the federal Schedule E filed with the department is the same as the Schedule E required by the assessor pursuant to Section 1243220(c).” SECTION 3. Section 1236920(A) of the 1976 Code, as last amended by Act 56 of 2005, is further amended to read: “(A) A sales tax equal to seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. This tax does not apply: (1) where the facilities consist of less than six sleeping rooms, contained on the same premises, which is used as the individual’s place of abode; or
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