9(a) 10“Primary certificateholder” means an individual who purchases travel insurance under a group policy.
23(b) 24“Primary policyholder” means an individual who purchases individual travel insurance.
34(2) 35A travel insurer shall pay the premium tax, as required under s. 47624.509, 48on travel insurance premiums paid by any of the following:
58(a) 59A primary policyholder who is a resident of this state.
69(b) 70A primary certificateholder who is a resident of this state.
80(c) 81A blanket travel insurance policyholder:
861. 87Who is a resident in this state;
942. 95Who has his or her principal place of business in this state; or
1083. 109Whose affiliate or subsidiary who has purchased blanket travel insurance for eligible blanket group members has his or her principal place of business in this state.
135The premium tax under this subsection is subject to any apportionment rules that apply to an insurer across multiple taxing jurisdictions or that authorize an insurer to allocate premium on an apportioned basis in a reasonable and equitable manner in those jurisdictions.
177(3) 178A travel insurer shall:
182(a) 183Document the state of residence or principal place of business of the policyholder or certificateholder, or an affiliate or subsidiary thereof, as required under subsection (2).
209(b) 210Report as premium only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.
