Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 522
       
       
       
       
       
       
                                Ì940098CÎ940098                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/16/2021           .                                
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       The Committee on Regulated Industries (Diaz) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective January 1, 2022, subsection (2) of
    6  section 212.03, Florida Statutes, is amended to read:
    7         212.03 Transient rentals tax; rate, procedure, enforcement,
    8  exemptions.—
    9         (2)(a) The tax provided for herein shall be in addition to
   10  the total amount of the rental, shall be charged by the lessor
   11  or person receiving the rent in and by said rental arrangement
   12  to the lessee or person paying the rental, and shall be due and
   13  payable at the time of the receipt of such rental payment by the
   14  lessor or person, as defined in this chapter, who receives said
   15  rental or payment. The owner, lessor, or person receiving the
   16  rent shall remit the tax to the department at the times and in
   17  the manner hereinafter provided for dealers to remit taxes under
   18  this chapter. The same duties imposed by this chapter upon
   19  dealers in tangible personal property respecting the collection
   20  and remission of the tax; the making of returns; the keeping of
   21  books, records, and accounts; and the compliance with the rules
   22  and regulations of the department in the administration of this
   23  chapter shall apply to and be binding upon all persons who
   24  manage or operate hotels, apartment houses, roominghouses,
   25  tourist and trailer camps, and the rental of condominium units,
   26  and to all persons who collect or receive such rents on behalf
   27  of such owner or lessor taxable under this chapter.
   28         (b)If a guest uses a payment system on or through an
   29  advertising platform, as defined in s. 509.013, to pay for the
   30  rental of a vacation rental located in this state, the
   31  advertising platform shall collect and remit taxes as provided
   32  in this paragraph.
   33         1.An advertising platform, as defined in s. 509.013, which
   34  owns, operates, or manages a vacation rental or which is related
   35  within the meaning of ss. 1504, 267(b), or 707(b) of the
   36  Internal Revenue Code of 1986 to a person who owns, operates, or
   37  manages the vacation rental shall collect and remit all taxes
   38  due under this section and ss. 125.0104, 125.0108, 205.044,
   39  212.0305, and 212.055 which are related to the rental.
   40         2.An advertising platform to which subparagraph 1. does
   41  not apply shall collect and remit all taxes due from the owner,
   42  operator, or manager under this section and ss. 125.0104,
   43  125.0108, 205.044, 212.0305, and 212.055 which are related to
   44  the rental. Of the total amount paid by the lessee or rentee,
   45  the amount retained by the advertising platform for reservation
   46  or payment service is not taxable under this section or ss.
   47  125.0104, 125.0108, 205.044, 212.0305, and 212.055.
   48  
   49  In order to facilitate the remittance of such taxes, the
   50  department and counties that have elected to self-administer the
   51  taxes imposed under chapter 125 must allow advertising platforms
   52  to register, collect, and remit such taxes.
   53         Section 2. Section 509.013, Florida Statutes, is reordered
   54  and amended to read:
   55         509.013 Definitions.—As used in this chapter, the term:
   56         (1)“Advertising platform” means a person who:
   57         (a)Provides an online application, software, a website, or
   58  a system through which a vacation rental located in this state
   59  is advertised or held out to the public as available to rent for
   60  transient occupancy;
   61         (b)Provides or maintains a marketplace for the renting by
   62  transient occupancy of a vacation rental; and
   63         (c)Provides a reservation or payment system that
   64  facilitates a transaction for the renting by transient occupancy
   65  of a vacation rental and for which the person collects or
   66  receives, directly or indirectly, a fee in connection with the
   67  reservation or payment service provided for such transaction.
   68         (3)(1) “Division” means the Division of Hotels and
   69  Restaurants of the Department of Business and Professional
   70  Regulation.
   71         (9)(2) “Operator” means the owner, licensee, proprietor,
   72  lessee, manager, assistant manager, or appointed agent of a
   73  public lodging establishment or public food service
   74  establishment.
   75         (4)(3) “Guest” means any patron, customer, tenant, lodger,
   76  boarder, or occupant of a public lodging establishment or public
   77  food service establishment.
   78         (11)(a)(4)(a) “Public lodging establishment” includes a
   79  transient public lodging establishment as defined in
   80  subparagraph 1. and a nontransient public lodging establishment
   81  as defined in subparagraph 2.
   82         1. “Transient public lodging establishment” means any unit,
   83  group of units, dwelling, building, or group of buildings within
   84  a single complex of buildings which is rented to guests more
   85  than three times in a calendar year for periods of less than 30
   86  days or 1 calendar month, whichever is less, or which is
   87  advertised or held out to the public as a place regularly rented
   88  to guests.
   89         2. “Nontransient public lodging establishment” means any
   90  unit, group of units, dwelling, building, or group of buildings
   91  within a single complex of buildings which is rented to guests
   92  for periods of at least 30 days or 1 calendar month, whichever
   93  is less, or which is advertised or held out to the public as a
   94  place regularly rented to guests for periods of at least 30 days
   95  or 1 calendar month.
   96  
   97  License classifications of public lodging establishments, and
   98  the definitions therefor, are set out in s. 509.242. For the
   99  purpose of licensure, the term does not include condominium
  100  common elements as defined in s. 718.103.
  101         (b) The following are excluded from the definitions in
  102  paragraph (a):
  103         1. Any dormitory or other living or sleeping facility
  104  maintained by a public or private school, college, or university
  105  for the use of students, faculty, or visitors.
  106         2. Any facility certified or licensed and regulated by the
  107  Agency for Health Care Administration or the Department of
  108  Children and Families or other similar place regulated under s.
  109  381.0072.
  110         3. Any place renting four rental units or less, unless the
  111  rental units are advertised or held out to the public to be
  112  places that are regularly rented to transients.
  113         4. Any unit or group of units in a condominium,
  114  cooperative, or timeshare plan and any individually or
  115  collectively owned one-family, two-family, three-family, or
  116  four-family dwelling house or dwelling unit that is rented for
  117  periods of at least 30 days or 1 calendar month, whichever is
  118  less, and that is not advertised or held out to the public as a
  119  place regularly rented for periods of less than 1 calendar
  120  month, provided that no more than four rental units within a
  121  single complex of buildings are available for rent.
  122         5. Any migrant labor camp or residential migrant housing
  123  permitted by the Department of Health under ss. 381.008
  124  381.00895.
  125         6. Any establishment inspected by the Department of Health
  126  and regulated by chapter 513.
  127         7. Any nonprofit organization that operates a facility
  128  providing housing only to patients, patients’ families, and
  129  patients’ caregivers and not to the general public.
  130         8. Any apartment building inspected by the United States
  131  Department of Housing and Urban Development or other entity
  132  acting on the department’s behalf that is designated primarily
  133  as housing for persons at least 62 years of age. The division
  134  may require the operator of the apartment building to attest in
  135  writing that such building meets the criteria provided in this
  136  subparagraph. The division may adopt rules to implement this
  137  requirement.
  138         9. Any roominghouse, boardinghouse, or other living or
  139  sleeping facility that may not be classified as a hotel, motel,
  140  timeshare project, vacation rental, nontransient apartment, bed
  141  and breakfast inn, or transient apartment under s. 509.242.
  142         (10)(a)(5)(a) “Public food service establishment” means any
  143  building, vehicle, place, or structure, or any room or division
  144  in a building, vehicle, place, or structure where food is
  145  prepared, served, or sold for immediate consumption on or in the
  146  vicinity of the premises; called for or taken out by customers;
  147  or prepared before prior to being delivered to another location
  148  for consumption. The term includes a culinary education program,
  149  as defined in s. 381.0072(2), which offers, prepares, serves, or
  150  sells food to the general public, regardless of whether it is
  151  inspected by another state agency for compliance with sanitation
  152  standards.
  153         (b) The following are excluded from the definition in
  154  paragraph (a):
  155         1. Any place maintained and operated by a public or private
  156  school, college, or university:
  157         a. For the use of students and faculty; or
  158         b. Temporarily to serve such events as fairs, carnivals,
  159  food contests, cook-offs, and athletic contests.
  160         2. Any eating place maintained and operated by a church or
  161  a religious, nonprofit fraternal, or nonprofit civic
  162  organization:
  163         a. For the use of members and associates; or
  164         b. Temporarily to serve such events as fairs, carnivals,
  165  food contests, cook-offs, or athletic contests.
  166  
  167  Upon request by the division, a church or a religious, nonprofit
  168  fraternal, or nonprofit civic organization claiming an exclusion
  169  under this subparagraph must provide the division documentation
  170  of its status as a church or a religious, nonprofit fraternal,
  171  or nonprofit civic organization.
  172         3. Any eating place maintained and operated by an
  173  individual or entity at a food contest, cook-off, or a temporary
  174  event lasting from 1 to 3 days which is hosted by a church or a
  175  religious, nonprofit fraternal, or nonprofit civic organization.
  176  Upon request by the division, the event host must provide the
  177  division documentation of its status as a church or a religious,
  178  nonprofit fraternal, or nonprofit civic organization.
  179         4. Any eating place located on an airplane, train, bus, or
  180  watercraft which is a common carrier.
  181         5. Any eating place maintained by a facility certified or
  182  licensed and regulated by the Agency for Health Care
  183  Administration or the Department of Children and Families or
  184  other similar place that is regulated under s. 381.0072.
  185         6. Any place of business issued a permit or inspected by
  186  the Department of Agriculture and Consumer Services under s.
  187  500.12.
  188         7. Any place of business where the food available for
  189  consumption is limited to ice, beverages with or without
  190  garnishment, popcorn, or prepackaged items sold without
  191  additions or preparation.
  192         8. Any theater, if the primary use is as a theater and if
  193  patron service is limited to food items customarily served to
  194  the admittees of theaters.
  195         9. Any vending machine that dispenses any food or beverages
  196  other than potentially hazardous foods, as defined by division
  197  rule.
  198         10. Any vending machine that dispenses potentially
  199  hazardous food and which is located in a facility regulated
  200  under s. 381.0072.
  201         11. Any research and development test kitchen limited to
  202  the use of employees and which is not open to the general
  203  public.
  204         (2)(6) “Director” means the Director of the Division of
  205  Hotels and Restaurants of the Department of Business and
  206  Professional Regulation.
  207         (12)(7) “Single complex of buildings” means all buildings
  208  or structures that are owned, managed, controlled, or operated
  209  under one business name and are situated on the same tract or
  210  plot of land that is not separated by a public street or
  211  highway.
  212         (13)(8) “Temporary food service event” means any event of
  213  30 days or less in duration where food is prepared, served, or
  214  sold to the general public.
  215         (14)(9) “Theme park or entertainment complex” means a
  216  complex comprised of at least 25 contiguous acres owned and
  217  controlled by the same business entity and which contains
  218  permanent exhibitions and a variety of recreational activities
  219  and has a minimum of 1 million visitors annually.
  220         (15)(10) “Third-party provider” means, for purposes of s.
  221  509.049, any provider of an approved food safety training
  222  program that provides training or such a training program to a
  223  public food service establishment that is not under common
  224  ownership or control with the provider.
  225         (17)(11) “Transient establishment” means any public lodging
  226  establishment that is rented or leased to guests by an operator
  227  whose intention is that such guests’ occupancy will be
  228  temporary.
  229         (18)(12) “Transient occupancy” means occupancy when it is
  230  the intention of the parties that the occupancy will be
  231  temporary. There is a rebuttable presumption that, when the
  232  dwelling unit occupied is not the sole residence of the guest,
  233  the occupancy is transient.
  234         (16)(13) “Transient” means a guest in transient occupancy.
  235         (7)(14) “Nontransient establishment” means any public
  236  lodging establishment that is rented or leased to guests by an
  237  operator whose intention is that the dwelling unit occupied will
  238  be the sole residence of the guest.
  239         (8)(15) “Nontransient occupancy” means occupancy when it is
  240  the intention of the parties that the occupancy will not be
  241  temporary. There is a rebuttable presumption that, when the
  242  dwelling unit occupied is the sole residence of the guest, the
  243  occupancy is nontransient.
  244         (6)(16) “Nontransient” means a guest in nontransient
  245  occupancy.
  246         (5)“Merchant business tax receipt” means a business tax
  247  receipt or registration issued by a municipality that imposes a
  248  tax under s. 205.044 on transient occupancy.
  249         Section 3. Paragraph (c) of subsection (3) and subsection
  250  (7) of section 509.032, Florida Statutes, are amended to read:
  251         509.032 Duties.—
  252         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  253  EVENTS.—The division shall:
  254         (c) Administer a public notification process for temporary
  255  food service events and distribute educational materials that
  256  address safe food storage, preparation, and service procedures.
  257         1. Sponsors of temporary food service events shall notify
  258  the division not less than 3 days before the scheduled event of
  259  the type of food service proposed, the time and location of the
  260  event, a complete list of food service vendors participating in
  261  the event, the number of individual food service facilities each
  262  vendor will operate at the event, and the identification number
  263  of each food service vendor’s current license as a public food
  264  service establishment or temporary food service event licensee.
  265  Notification may be completed orally, by telephone, in person,
  266  or in writing. A public food service establishment or food
  267  service vendor may not use this notification process to
  268  circumvent the license requirements of this chapter.
  269         2. The division shall keep a record of all notifications
  270  received for proposed temporary food service events and shall
  271  provide appropriate educational materials to the event sponsors
  272  and notify the event sponsors of the availability of the food
  273  recovery brochure developed under s. 595.420.
  274         3.a. Unless excluded under s. 509.013 s. 509.013(5)(b), a
  275  public food service establishment or other food service vendor
  276  must obtain one of the following classes of license from the
  277  division: an individual license, for a fee of no more than $105,
  278  for each temporary food service event in which it participates;
  279  or an annual license, for a fee of no more than $1,000, that
  280  entitles the licensee to participate in an unlimited number of
  281  food service events during the license period. The division
  282  shall establish license fees, by rule, and may limit the number
  283  of food service facilities a licensee may operate at a
  284  particular temporary food service event under a single license.
  285         b. Public food service establishments holding current
  286  licenses from the division may operate under the regulations of
  287  such a license at temporary food service events.
  288         (7) PREEMPTION AUTHORITY.—
  289         (a) The regulation of public lodging establishments,
  290  including vacation rentals, and public food service
  291  establishments, including, but not limited to, sanitation
  292  standards, licensing, inspections, training and testing of
  293  personnel, and matters related to the nutritional content and
  294  marketing of foods offered in such establishments, is expressly
  295  preempted to the state. A local law, ordinance, or regulation
  296  may not allow or require the local inspection or licensing of
  297  public lodging establishments, including vacation rentals, or
  298  public food service establishments. This paragraph does not
  299  preempt the authority of a local government or local enforcement
  300  district to conduct inspections of public lodging and public
  301  food service establishments for compliance with the Florida
  302  Building Code and the Florida Fire Prevention Code, pursuant to
  303  ss. 553.80 and 633.206.
  304         (b) A local law, ordinance, or regulation may regulate
  305  activities that arise when a property is used as a vacation
  306  rental if the law, ordinance, or regulation applies uniformly to
  307  all residential properties without regard to whether the
  308  property is used as a vacation rental as defined in s. 509.242,
  309  the property is used as a long-term rental subject to chapter
  310  83, or the property owner chooses not to rent the property.
  311  However, a local law, ordinance, or regulation may not prohibit
  312  vacation rentals or regulate the duration or frequency of rental
  313  of vacation rentals. The prohibitions set forth in this
  314  paragraph do This paragraph does not apply to any local law,
  315  ordinance, or regulation adopted on or before June 1, 2011,
  316  including when such law, ordinance, or regulation is being
  317  amended to be less restrictive with regard to a prohibition,
  318  duration, or frequency regulation.
  319         (c) Paragraph (b) and the provisions of paragraph (a)
  320  relating to the licensing of vacation rentals do does not apply
  321  to any local law, ordinance, or regulation adopted on or before
  322  June 1, 2011, in any jurisdiction within exclusively relating to
  323  property valuation as a criterion for vacation rental if the
  324  local law, ordinance, or regulation is required to be approved
  325  by the state land planning agency pursuant to an area of
  326  critical state concern, as designated by s. 380.0552 or chapter
  327  28-36, Florida Administrative Code. Any such local law,
  328  ordinance, or regulation may be amended so long as the amendment
  329  is not more restrictive than the existing law, ordinance, or
  330  regulation.
  331         (d)The regulation of advertising platforms is preempted to
  332  the state and advertising platforms shall be regulated under
  333  this chapter designation.
  334         Section 4. Effective January 1, 2022, subsection (3) of
  335  section 509.241, Florida Statutes, is amended to read:
  336         509.241 Licenses required; exceptions.—
  337         (3) DISPLAY OF LICENSE.—Any license issued by the division
  338  must shall be conspicuously displayed to the public inside in
  339  the office or lobby of the licensed establishment. Public food
  340  service establishments that which offer catering services must
  341  shall display their license number on all advertising for
  342  catering services. The owner or operator of a vacation rental
  343  offered for transient occupancy through an advertising platform
  344  must also display the vacation rental license number, the
  345  applicable Florida sales tax registration number, and the
  346  applicable merchant business tax receipt or tourist development
  347  tax account number under which such taxes must be paid for each
  348  rental of the property as a vacation rental.
  349         Section 5. Effective January 1, 2022, section 509.243,
  350  Florida Statutes, is created to read:
  351         509.243Advertising platforms.—
  352         (1)(a)An advertising platform must require that a person
  353  who places an advertisement for the rental of a vacation rental:
  354         1.Include in the advertisement the vacation rental license
  355  number, the applicable Florida sales tax registration number,
  356  and the applicable merchant business tax receipt or tourist
  357  development tax account number under which such taxes must be
  358  paid before the advertisement may be listed; and
  359         2.Attest to the best of their knowledge that the license
  360  number for the vacation rental property and the applicable tax
  361  numbers are current, valid, and accurately stated in the
  362  advertisement.
  363         (b)An advertising platform must display the vacation
  364  rental license number, the applicable Florida sales tax
  365  registration number, and the applicable merchant business tax
  366  receipt or tourist development tax number. The advertising
  367  platform must verify that the vacation rental license number
  368  provided by the owner or operator is valid and applies to the
  369  subject vacation rental before publishing the advertisement on
  370  its platform and again at the end of each calendar quarter that
  371  the advertisement remains on its platform.
  372         (c)The division shall maintain vacation rental license
  373  information in a readily accessible electronic format that is
  374  sufficient to facilitate prompt compliance with the requirements
  375  of this subsection by an advertising platform or a person
  376  placing an advertisement on an advertising platform for
  377  transient rental of a vacation rental.
  378         (2)An advertising platform must provide to the division on
  379  a quarterly basis, by file transfer protocol or electronic data
  380  exchange file, a list of all vacation rentals located in this
  381  state which are advertised on its platform, along with the
  382  following information for each vacation rental:
  383         (a)The uniform resource locator for the Internet address
  384  of the vacation rental advertisement.
  385         (b)Unless otherwise stated in the vacation rental
  386  advertisement at the Internet address provided pursuant to
  387  paragraph (a), the physical address of the vacation rental,
  388  including any unit designation, the vacation rental license
  389  number provided by the owner or operator, the applicable Florida
  390  sales tax registration number, and the applicable merchant
  391  business tax receipt or tourist development tax account number
  392  under which taxes will be remitted for the rentals commenced
  393  through the advertisement.
  394         (3)An advertising platform must remove from public view an
  395  advertisement or a listing from its online application,
  396  software, website, or system within 15 business days after being
  397  notified by the division in writing that the subject
  398  advertisement or listing for the rental of a vacation rental
  399  located in this state fails to display a valid license number
  400  issued by the division.
  401         (4)If a guest uses a payment system on or through an
  402  advertising platform to pay for the rental of a vacation rental
  403  located in this state, the advertising platform shall collect
  404  and remit all taxes due under ss. 125.0104, 125.0108, 205.044,
  405  212.03, 212.0305, and 212.055 related to the rental as provided
  406  in s. 212.03(2)(b).
  407         (5)If the division has probable cause to believe that a
  408  person not licensed by the division has violated this chapter or
  409  any rule adopted pursuant thereto, the division may issue and
  410  deliver to such person a notice to cease and desist from the
  411  violation. The issuance of a notice to cease and desist does not
  412  constitute agency action for which a hearing under ss. 120.569
  413  and 120.57 may be sought. For the purpose of enforcing a cease
  414  and desist notice, the division may file a proceeding in the
  415  name of the state seeking the issuance of an injunction or a
  416  writ of mandamus against any person who violates any provision
  417  of the notice. If the division is required to seek enforcement
  418  of the notice for a penalty pursuant to s. 120.69, it is
  419  entitled to collect attorney fees and costs, together with any
  420  cost of collection.
  421         (6)Advertising platforms must adopt an antidiscrimination
  422  policy to help prevent discrimination among their users and must
  423  inform all users of their services that it is illegal to refuse
  424  accommodation to an individual based on race, creed, color, sex,
  425  pregnancy, physical disability, or national origin pursuant to
  426  s. 509.092.
  427         Section 6. Paragraph (n) of subsection (2) of section
  428  775.21, Florida Statutes, is amended to read:
  429         775.21 The Florida Sexual Predators Act.—
  430         (2) DEFINITIONS.—As used in this section, the term:
  431         (n) “Temporary residence” means a place where the person
  432  abides, lodges, or resides, including, but not limited to,
  433  vacation, business, or personal travel destinations in or out of
  434  this state, for a period of 3 or more days in the aggregate
  435  during any calendar year and which is not the person’s permanent
  436  address or, for a person whose permanent residence is not in
  437  this state, a place where the person is employed, practices a
  438  vocation, or is enrolled as a student for any period of time in
  439  this state. The term also includes a vacation rental, as defined
  440  in s. 509.242, where a person lodges for 24 hours or more.
  441         Section 7. Subsection (12) of section 159.27, Florida
  442  Statutes, is amended to read:
  443         159.27 Definitions.—The following words and terms, unless
  444  the context clearly indicates a different meaning, shall have
  445  the following meanings:
  446         (12) “Public lodging or restaurant facility” means property
  447  used for any public lodging establishment as defined in s.
  448  509.242 or public food service establishment as defined in s.
  449  509.013 s. 509.013(5) if it is part of the complex of, or
  450  necessary to, another facility qualifying under this part.
  451         Section 8. Paragraph (jj) of subsection (7) of section
  452  212.08, Florida Statutes, is amended to read:
  453         212.08 Sales, rental, use, consumption, distribution, and
  454  storage tax; specified exemptions.—The sale at retail, the
  455  rental, the use, the consumption, the distribution, and the
  456  storage to be used or consumed in this state of the following
  457  are hereby specifically exempt from the tax imposed by this
  458  chapter.
  459         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  460  entity by this chapter do not inure to any transaction that is
  461  otherwise taxable under this chapter when payment is made by a
  462  representative or employee of the entity by any means,
  463  including, but not limited to, cash, check, or credit card, even
  464  when that representative or employee is subsequently reimbursed
  465  by the entity. In addition, exemptions provided to any entity by
  466  this subsection do not inure to any transaction that is
  467  otherwise taxable under this chapter unless the entity has
  468  obtained a sales tax exemption certificate from the department
  469  or the entity obtains or provides other documentation as
  470  required by the department. Eligible purchases or leases made
  471  with such a certificate must be in strict compliance with this
  472  subsection and departmental rules, and any person who makes an
  473  exempt purchase with a certificate that is not in strict
  474  compliance with this subsection and the rules is liable for and
  475  shall pay the tax. The department may adopt rules to administer
  476  this subsection.
  477         (jj) Complimentary meals.—Also exempt from the tax imposed
  478  by this chapter are food or drinks that are furnished as part of
  479  a packaged room rate by any person offering for rent or lease
  480  any transient living accommodations as described in s. 509.013
  481  s. 509.013(4)(a) which are licensed under part I of chapter 509
  482  and which are subject to the tax under s. 212.03, if a separate
  483  charge or specific amount for the food or drinks is not shown.
  484  Such food or drinks are considered to be sold at retail as part
  485  of the total charge for the transient living accommodations.
  486  Moreover, the person offering the accommodations is not
  487  considered to be the consumer of items purchased in furnishing
  488  such food or drinks and may purchase those items under
  489  conditions of a sale for resale.
  490         Section 9. Paragraph (b) of subsection (4) of section
  491  316.1955, Florida Statutes, is amended to read:
  492         316.1955 Enforcement of parking requirements for persons
  493  who have disabilities.—
  494         (4)
  495         (b) Notwithstanding paragraph (a), a theme park or an
  496  entertainment complex as defined in s. 509.013 s. 509.013(9)
  497  which provides parking in designated areas for persons who have
  498  disabilities may allow any vehicle that is transporting a person
  499  who has a disability to remain parked in a space reserved for
  500  persons who have disabilities throughout the period the theme
  501  park is open to the public for that day.
  502         Section 10. Subsection (5) of section 404.056, Florida
  503  Statutes, is amended to read:
  504         404.056 Environmental radiation standards and projects;
  505  certification of persons performing measurement or mitigation
  506  services; mandatory testing; notification on real estate
  507  documents; rules.—
  508         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  509  shall be provided on at least one document, form, or application
  510  executed at the time of, or prior to, contract for sale and
  511  purchase of any building or execution of a rental agreement for
  512  any building. Such notification shall contain the following
  513  language:
  514  
  515         “RADON GAS: Radon is a naturally occurring radioactive gas
  516  that, when it has accumulated in a building in sufficient
  517  quantities, may present health risks to persons who are exposed
  518  to it over time. Levels of radon that exceed federal and state
  519  guidelines have been found in buildings in Florida. Additional
  520  information regarding radon and radon testing may be obtained
  521  from your county health department.”
  522  
  523  The requirements of this subsection do not apply to any
  524  residential transient occupancy, as described in s. 509.013 s.
  525  509.013(12), provided that such occupancy is 45 days or less in
  526  duration.
  527         Section 11. Subsection (6) of section 477.0135, Florida
  528  Statutes, is amended to read:
  529         477.0135 Exemptions.—
  530         (6) A license is not required of any individual providing
  531  makeup or special effects services in a theme park or
  532  entertainment complex to an actor, stunt person, musician,
  533  extra, or other talent, or providing makeup or special effects
  534  services to the general public. The term “theme park or
  535  entertainment complex” has the same meaning as in s. 509.013 s.
  536  509.013(9).
  537         Section 12. Paragraph (b) of subsection (2) of section
  538  509.221, Florida Statutes, is amended to read:
  539         509.221 Sanitary regulations.—
  540         (2)
  541         (b) Within a theme park or entertainment complex as defined
  542  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  543  be in the same building as the public food service
  544  establishment, so long as they are reasonably accessible.
  545         Section 13. Paragraph (b) of subsection (5) of section
  546  553.5041, Florida Statutes, is amended to read:
  547         553.5041 Parking spaces for persons who have disabilities.—
  548         (5) Accessible perpendicular and diagonal accessible
  549  parking spaces and loading zones must be designed and located to
  550  conform to ss. 502 and 503 of the standards.
  551         (b) If there are multiple entrances or multiple retail
  552  stores, the parking spaces must be dispersed to provide parking
  553  at the nearest accessible entrance. If a theme park or an
  554  entertainment complex as defined in s. 509.013 s. 509.013(9)
  555  provides parking in several lots or areas from which access to
  556  the theme park or entertainment complex is provided, a single
  557  lot or area may be designated for parking by persons who have
  558  disabilities, if the lot or area is located on the shortest
  559  accessible route to an accessible entrance to the theme park or
  560  entertainment complex or to transportation to such an accessible
  561  entrance.
  562         Section 14. Subsection (2) of section 705.17, Florida
  563  Statutes, is amended to read:
  564         705.17 Exceptions.—
  565         (2) Sections 705.1015-705.106 do not apply to any personal
  566  property lost or abandoned on premises located within a theme
  567  park or entertainment complex, as defined in s. 509.013 s.
  568  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  569  on the premises of a public food service establishment or a
  570  public lodging establishment licensed under part I of chapter
  571  509, if the owner or operator of such premises elects to comply
  572  with s. 705.185.
  573         Section 15. Section 705.185, Florida Statutes, is amended
  574  to read:
  575         705.185 Disposal of personal property lost or abandoned on
  576  the premises of certain facilities.—When any lost or abandoned
  577  personal property is found on premises located within a theme
  578  park or entertainment complex, as defined in s. 509.013 s.
  579  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  580  on the premises of a public food service establishment or a
  581  public lodging establishment licensed under part I of chapter
  582  509, if the owner or operator of such premises elects to comply
  583  with this section, any lost or abandoned property must be
  584  delivered to such owner or operator, who must take charge of the
  585  property and make a record of the date such property was found.
  586  If the property is not claimed by its owner within 30 days after
  587  it is found, or a longer period of time as may be deemed
  588  appropriate by the owner or operator of the premises, the owner
  589  or operator of the premises may not sell and must dispose of the
  590  property or donate it to a charitable institution that is exempt
  591  from federal income tax under s. 501(c)(3) of the Internal
  592  Revenue Code for sale or other disposal as the charitable
  593  institution deems appropriate. The rightful owner of the
  594  property may reclaim the property from the owner or operator of
  595  the premises at any time before the disposal or donation of the
  596  property in accordance with this section and the established
  597  policies and procedures of the owner or operator of the
  598  premises. A charitable institution that accepts an electronic
  599  device, as defined in s. 815.03(9), access to which is not
  600  secured by a password or other personal identification
  601  technology, shall make a reasonable effort to delete all
  602  personal data from the electronic device before its sale or
  603  disposal.
  604         Section 16. Section 717.1355, Florida Statutes, is amended
  605  to read:
  606         717.1355 Theme park and entertainment complex tickets.—This
  607  chapter does not apply to any tickets for admission to a theme
  608  park or entertainment complex as defined in s. 509.013 s.
  609  509.013(9), or to any tickets to a permanent exhibition or
  610  recreational activity within such theme park or entertainment
  611  complex.
  612         Section 17. Subsection (8) of section 877.24, Florida
  613  Statutes, is amended to read:
  614         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
  615  apply to a minor who is:
  616         (8) Attending an organized event held at and sponsored by a
  617  theme park or entertainment complex as defined in s. 509.013 s.
  618  509.013(9).
  619         Section 18. The application of this act does not supersede
  620  any current or future declaration or declaration of condominium
  621  adopted pursuant to chapter 718, Florida Statutes, cooperative
  622  document adopted pursuant to chapter 719, Florida Statutes, or
  623  declaration or declaration of covenant adopted pursuant to
  624  chapter 720, Florida Statutes.
  625         Section 19. (1)The Department of Revenue is authorized,
  626  and all conditions are deemed to be met, to adopt emergency
  627  rules pursuant to s. 120.54(4), Florida Statutes, for the
  628  purpose of implementing s. 212.03, Florida Statutes, including
  629  establishing procedures to facilitate the remittance of taxes.
  630         (2)Notwithstanding any other provision of law, emergency
  631  rules adopted pursuant to subsection (1) are effective for 6
  632  months after adoption and may be renewed during the pendency of
  633  procedures to adopt permanent rules addressing the subject of
  634  the emergency rules.
  635         (3)This section expires January 1, 2024.
  636         Section 20. Except as otherwise expressly provided in this
  637  act, this act shall take effect upon becoming a law.
  638  
  639  ================= T I T L E  A M E N D M E N T ================
  640  And the title is amended as follows:
  641         Delete everything before the enacting clause
  642  and insert:
  643                        A bill to be entitled                      
  644         An act relating to vacation rentals; amending s.
  645         212.03, F.S.; requiring advertising platforms to
  646         collect and remit taxes for certain transactions;
  647         reordering and amending s. 509.013, F.S.; defining the
  648         terms “advertising platform” and “merchant business
  649         tax receipt”; amending s. 509.032, F.S.; conforming a
  650         cross-reference; preempting the regulation of vacation
  651         rentals to the state; providing exceptions; preempting
  652         the regulation of advertising platforms to the state;
  653         amending s. 509.241, F.S.; requiring licenses issued
  654         by the Division of Hotels and Restaurants of the
  655         Department of Business and Professional Regulation to
  656         be displayed conspicuously to the public inside the
  657         licensed establishment; requiring the operator of
  658         certain vacation rentals to also display its vacation
  659         rental license number and applicable merchant business
  660         tax receipt or tax account numbers; creating s.
  661         509.243, F.S.; requiring advertising platforms to
  662         require that persons placing advertisements for
  663         vacation rentals include certain information in the
  664         advertisements and attest to certain information;
  665         requiring advertising platforms to display and verify
  666         such information; requiring the division to maintain
  667         certain information in a readily accessible electronic
  668         format; requiring advertising platforms to quarterly
  669         provide the division with certain information
  670         regarding vacation rentals in this state listed on the
  671         platforms; requiring advertising platforms to remove
  672         an advertisement or listing under certain conditions
  673         and within a specified timeframe; requiring
  674         advertising platforms to collect and remit taxes for
  675         certain transactions; authorizing the division to
  676         issue and deliver a notice to cease and desist for
  677         certain violations; providing that such notice does
  678         not constitute agency action for which certain
  679         hearings may be sought; authorizing the division to
  680         file certain proceedings; authorizing the division to
  681         seek certain remedies for the purpose of enforcing a
  682         cease and desist notice; authorizing the division to
  683         collect attorney fees and costs under certain
  684         circumstances; requiring advertising platforms to
  685         adopt an antidiscrimination policy and to inform their
  686         users of the policy’s provisions; amending s. 775.21,
  687         F.S.; revising the definition of the term “temporary
  688         residence”; amending ss. 159.27, 212.08, 316.1955,
  689         404.056, 477.0135, 509.221, 553.5041, 705.17, 705.185,
  690         717.1355, and 877.24, F.S.; conforming cross
  691         references to changes made by the act; providing
  692         applicability; authorizing the department to adopt
  693         emergency rules; providing requirements and an
  694         expiration for such rules; providing for the
  695         expiration of such rulemaking authority; providing
  696         effective dates.