Florida Senate - 2021                       CS for CS for SB 522
       
       
        
       By the Committees on Appropriations; and Regulated Industries;
       and Senator Diaz
       
       
       
       
       576-02741-21                                           2021522c2
    1                        A bill to be entitled                      
    2         An act relating to vacation rentals; amending s.
    3         212.03, F.S.; requiring advertising platforms to
    4         collect and remit taxes for certain transactions;
    5         reordering and amending s. 509.013, F.S.; defining the
    6         terms “advertising platform” and “merchant business
    7         tax receipt”; amending s. 509.032, F.S.; conforming a
    8         cross-reference; revising an exemption to the
    9         prohibition against certain local regulation of
   10         vacation rentals; preempting the regulation of
   11         advertising platforms to the state; amending s.
   12         509.241, F.S.; requiring licenses issued by the
   13         Division of Hotels and Restaurants of the Department
   14         of Business and Professional Regulation to be
   15         displayed conspicuously to the public inside the
   16         licensed establishment; requiring the operator of
   17         certain vacation rentals to also display its vacation
   18         rental license number and applicable merchant business
   19         tax receipt or tax account numbers; creating s.
   20         509.243, F.S.; requiring advertising platforms to
   21         require that persons placing advertisements for
   22         vacation rentals include certain information in the
   23         advertisements and attest to certain information;
   24         requiring advertising platforms to display and verify
   25         such information; requiring the division to maintain
   26         certain information in a readily accessible electronic
   27         format; requiring advertising platforms to quarterly
   28         provide the division with certain information
   29         regarding vacation rentals in this state listed on the
   30         platforms; requiring advertising platforms to remove
   31         an advertisement or listing under certain conditions
   32         and within a specified timeframe; requiring
   33         advertising platforms to collect and remit taxes for
   34         certain transactions; authorizing the division to
   35         issue and deliver a notice to cease and desist for
   36         certain violations; providing that such notice does
   37         not constitute agency action for which certain
   38         hearings may be sought; authorizing the division to
   39         file certain proceedings; authorizing the division to
   40         seek certain remedies for the purpose of enforcing a
   41         cease and desist notice; authorizing the division to
   42         collect attorney fees and costs under certain
   43         circumstances; requiring advertising platforms to
   44         adopt an antidiscrimination policy and to inform their
   45         users of the policy’s provisions; amending s. 775.21,
   46         F.S.; revising the definition of the term “temporary
   47         residence”; amending ss. 159.27, 212.08, 316.1955,
   48         404.056, 477.0135, 509.221, 553.5041, 705.17, 705.185,
   49         717.1355, and 877.24, F.S.; conforming cross
   50         references to changes made by the act; providing
   51         applicability; authorizing the department to adopt
   52         emergency rules; providing requirements and an
   53         expiration for such rules; providing for the
   54         expiration of such rulemaking authority; providing
   55         appropriations; providing effective dates.
   56          
   57  Be It Enacted by the Legislature of the State of Florida:
   58  
   59         Section 1. Effective January 1, 2022, subsection (2) of
   60  section 212.03, Florida Statutes, is amended to read:
   61         212.03 Transient rentals tax; rate, procedure, enforcement,
   62  exemptions.—
   63         (2)(a) The tax provided for herein shall be in addition to
   64  the total amount of the rental, shall be charged by the lessor
   65  or person receiving the rent in and by said rental arrangement
   66  to the lessee or person paying the rental, and shall be due and
   67  payable at the time of the receipt of such rental payment by the
   68  lessor or person, as defined in this chapter, who receives said
   69  rental or payment. The owner, lessor, or person receiving the
   70  rent shall remit the tax to the department at the times and in
   71  the manner hereinafter provided for dealers to remit taxes under
   72  this chapter. The same duties imposed by this chapter upon
   73  dealers in tangible personal property respecting the collection
   74  and remission of the tax; the making of returns; the keeping of
   75  books, records, and accounts; and the compliance with the rules
   76  and regulations of the department in the administration of this
   77  chapter shall apply to and be binding upon all persons who
   78  manage or operate hotels, apartment houses, roominghouses,
   79  tourist and trailer camps, and the rental of condominium units,
   80  and to all persons who collect or receive such rents on behalf
   81  of such owner or lessor taxable under this chapter.
   82         (b)If a guest uses a payment system on or through an
   83  advertising platform, as defined in s. 509.013, to pay for the
   84  rental of a vacation rental located in this state, the
   85  advertising platform shall collect and remit taxes as provided
   86  in this paragraph.
   87         1.An advertising platform, as defined in s. 509.013, which
   88  owns, operates, or manages a vacation rental or which is related
   89  within the meaning of ss. 1504, 267(b), or 707(b) of the
   90  Internal Revenue Code of 1986 to a person who owns, operates, or
   91  manages the vacation rental shall collect and remit all taxes
   92  due under this section and ss. 125.0104, 125.0108, 205.044,
   93  212.0305, and 212.055 which are related to the rental.
   94         2.An advertising platform to which subparagraph 1. does
   95  not apply shall collect and remit all taxes due from the owner,
   96  operator, or manager under this section and ss. 125.0104,
   97  125.0108, 205.044, 212.0305, and 212.055 which are related to
   98  the rental. Of the total amount paid by the lessee or rentee,
   99  the amount retained by the advertising platform for reservation
  100  or payment service is not taxable under this section or ss.
  101  125.0104, 125.0108, 205.044, 212.0305, and 212.055.
  102  
  103  In order to facilitate the remittance of such taxes, the
  104  department and counties that have elected to self-administer the
  105  taxes imposed under chapter 125 must allow advertising platforms
  106  to register, collect, and remit such taxes.
  107         Section 2. Section 509.013, Florida Statutes, is reordered
  108  and amended to read:
  109         509.013 Definitions.—As used in this chapter, the term:
  110         (1)“Advertising platform” means a person who:
  111         (a)Provides an online application, software, a website, or
  112  a system through which a vacation rental located in this state
  113  is advertised or held out to the public as available to rent for
  114  transient occupancy;
  115         (b)Provides or maintains a marketplace for the renting by
  116  transient occupancy of a vacation rental; and
  117         (c)Provides a reservation or payment system that
  118  facilitates a transaction for the renting by transient occupancy
  119  of a vacation rental and for which the person collects or
  120  receives, directly or indirectly, a fee in connection with the
  121  reservation or payment service provided for such transaction.
  122         (3)(1) “Division” means the Division of Hotels and
  123  Restaurants of the Department of Business and Professional
  124  Regulation.
  125         (9)(2) “Operator” means the owner, licensee, proprietor,
  126  lessee, manager, assistant manager, or appointed agent of a
  127  public lodging establishment or public food service
  128  establishment.
  129         (4)(3) “Guest” means any patron, customer, tenant, lodger,
  130  boarder, or occupant of a public lodging establishment or public
  131  food service establishment.
  132         (11)(a)(4)(a) “Public lodging establishment” includes a
  133  transient public lodging establishment as defined in
  134  subparagraph 1. and a nontransient public lodging establishment
  135  as defined in subparagraph 2.
  136         1. “Transient public lodging establishment” means any unit,
  137  group of units, dwelling, building, or group of buildings within
  138  a single complex of buildings which is rented to guests more
  139  than three times in a calendar year for periods of less than 30
  140  days or 1 calendar month, whichever is less, or which is
  141  advertised or held out to the public as a place regularly rented
  142  to guests.
  143         2. “Nontransient public lodging establishment” means any
  144  unit, group of units, dwelling, building, or group of buildings
  145  within a single complex of buildings which is rented to guests
  146  for periods of at least 30 days or 1 calendar month, whichever
  147  is less, or which is advertised or held out to the public as a
  148  place regularly rented to guests for periods of at least 30 days
  149  or 1 calendar month.
  150  
  151  License classifications of public lodging establishments, and
  152  the definitions therefor, are set out in s. 509.242. For the
  153  purpose of licensure, the term does not include condominium
  154  common elements as defined in s. 718.103.
  155         (b) The following are excluded from the definitions in
  156  paragraph (a):
  157         1. Any dormitory or other living or sleeping facility
  158  maintained by a public or private school, college, or university
  159  for the use of students, faculty, or visitors.
  160         2. Any facility certified or licensed and regulated by the
  161  Agency for Health Care Administration or the Department of
  162  Children and Families or other similar place regulated under s.
  163  381.0072.
  164         3. Any place renting four rental units or less, unless the
  165  rental units are advertised or held out to the public to be
  166  places that are regularly rented to transients.
  167         4. Any unit or group of units in a condominium,
  168  cooperative, or timeshare plan and any individually or
  169  collectively owned one-family, two-family, three-family, or
  170  four-family dwelling house or dwelling unit that is rented for
  171  periods of at least 30 days or 1 calendar month, whichever is
  172  less, and that is not advertised or held out to the public as a
  173  place regularly rented for periods of less than 1 calendar
  174  month, provided that no more than four rental units within a
  175  single complex of buildings are available for rent.
  176         5. Any migrant labor camp or residential migrant housing
  177  permitted by the Department of Health under ss. 381.008
  178  381.00895.
  179         6. Any establishment inspected by the Department of Health
  180  and regulated by chapter 513.
  181         7. Any nonprofit organization that operates a facility
  182  providing housing only to patients, patients’ families, and
  183  patients’ caregivers and not to the general public.
  184         8. Any apartment building inspected by the United States
  185  Department of Housing and Urban Development or other entity
  186  acting on the department’s behalf that is designated primarily
  187  as housing for persons at least 62 years of age. The division
  188  may require the operator of the apartment building to attest in
  189  writing that such building meets the criteria provided in this
  190  subparagraph. The division may adopt rules to implement this
  191  requirement.
  192         9. Any roominghouse, boardinghouse, or other living or
  193  sleeping facility that may not be classified as a hotel, motel,
  194  timeshare project, vacation rental, nontransient apartment, bed
  195  and breakfast inn, or transient apartment under s. 509.242.
  196         (10)(a)(5)(a) “Public food service establishment” means any
  197  building, vehicle, place, or structure, or any room or division
  198  in a building, vehicle, place, or structure where food is
  199  prepared, served, or sold for immediate consumption on or in the
  200  vicinity of the premises; called for or taken out by customers;
  201  or prepared before prior to being delivered to another location
  202  for consumption. The term includes a culinary education program,
  203  as defined in s. 381.0072(2), which offers, prepares, serves, or
  204  sells food to the general public, regardless of whether it is
  205  inspected by another state agency for compliance with sanitation
  206  standards.
  207         (b) The following are excluded from the definition in
  208  paragraph (a):
  209         1. Any place maintained and operated by a public or private
  210  school, college, or university:
  211         a. For the use of students and faculty; or
  212         b. Temporarily to serve such events as fairs, carnivals,
  213  food contests, cook-offs, and athletic contests.
  214         2. Any eating place maintained and operated by a church or
  215  a religious, nonprofit fraternal, or nonprofit civic
  216  organization:
  217         a. For the use of members and associates; or
  218         b. Temporarily to serve such events as fairs, carnivals,
  219  food contests, cook-offs, or athletic contests.
  220  
  221  Upon request by the division, a church or a religious, nonprofit
  222  fraternal, or nonprofit civic organization claiming an exclusion
  223  under this subparagraph must provide the division documentation
  224  of its status as a church or a religious, nonprofit fraternal,
  225  or nonprofit civic organization.
  226         3. Any eating place maintained and operated by an
  227  individual or entity at a food contest, cook-off, or a temporary
  228  event lasting from 1 to 3 days which is hosted by a church or a
  229  religious, nonprofit fraternal, or nonprofit civic organization.
  230  Upon request by the division, the event host must provide the
  231  division documentation of its status as a church or a religious,
  232  nonprofit fraternal, or nonprofit civic organization.
  233         4. Any eating place located on an airplane, train, bus, or
  234  watercraft which is a common carrier.
  235         5. Any eating place maintained by a facility certified or
  236  licensed and regulated by the Agency for Health Care
  237  Administration or the Department of Children and Families or
  238  other similar place that is regulated under s. 381.0072.
  239         6. Any place of business issued a permit or inspected by
  240  the Department of Agriculture and Consumer Services under s.
  241  500.12.
  242         7. Any place of business where the food available for
  243  consumption is limited to ice, beverages with or without
  244  garnishment, popcorn, or prepackaged items sold without
  245  additions or preparation.
  246         8. Any theater, if the primary use is as a theater and if
  247  patron service is limited to food items customarily served to
  248  the admittees of theaters.
  249         9. Any vending machine that dispenses any food or beverages
  250  other than potentially hazardous foods, as defined by division
  251  rule.
  252         10. Any vending machine that dispenses potentially
  253  hazardous food and which is located in a facility regulated
  254  under s. 381.0072.
  255         11. Any research and development test kitchen limited to
  256  the use of employees and which is not open to the general
  257  public.
  258         (2)(6) “Director” means the Director of the Division of
  259  Hotels and Restaurants of the Department of Business and
  260  Professional Regulation.
  261         (12)(7) “Single complex of buildings” means all buildings
  262  or structures that are owned, managed, controlled, or operated
  263  under one business name and are situated on the same tract or
  264  plot of land that is not separated by a public street or
  265  highway.
  266         (13)(8) “Temporary food service event” means any event of
  267  30 days or less in duration where food is prepared, served, or
  268  sold to the general public.
  269         (14)(9) “Theme park or entertainment complex” means a
  270  complex comprised of at least 25 contiguous acres owned and
  271  controlled by the same business entity and which contains
  272  permanent exhibitions and a variety of recreational activities
  273  and has a minimum of 1 million visitors annually.
  274         (15)(10) “Third-party provider” means, for purposes of s.
  275  509.049, any provider of an approved food safety training
  276  program that provides training or such a training program to a
  277  public food service establishment that is not under common
  278  ownership or control with the provider.
  279         (17)(11) “Transient establishment” means any public lodging
  280  establishment that is rented or leased to guests by an operator
  281  whose intention is that such guests’ occupancy will be
  282  temporary.
  283         (18)(12) “Transient occupancy” means occupancy when it is
  284  the intention of the parties that the occupancy will be
  285  temporary. There is a rebuttable presumption that, when the
  286  dwelling unit occupied is not the sole residence of the guest,
  287  the occupancy is transient.
  288         (16)(13) “Transient” means a guest in transient occupancy.
  289         (7)(14) “Nontransient establishment” means any public
  290  lodging establishment that is rented or leased to guests by an
  291  operator whose intention is that the dwelling unit occupied will
  292  be the sole residence of the guest.
  293         (8)(15) “Nontransient occupancy” means occupancy when it is
  294  the intention of the parties that the occupancy will not be
  295  temporary. There is a rebuttable presumption that, when the
  296  dwelling unit occupied is the sole residence of the guest, the
  297  occupancy is nontransient.
  298         (6)(16) “Nontransient” means a guest in nontransient
  299  occupancy.
  300         (5)“Merchant business tax receipt” means a business tax
  301  receipt or registration issued by a municipality that imposes a
  302  tax under s. 205.044 on transient occupancy.
  303         Section 3. Paragraph (c) of subsection (3) and paragraph
  304  (b) of subsection (7) of section 509.032, Florida Statutes, are
  305  amended, and paragraph (d) is added to subsection (7) of that
  306  section, to read:
  307         509.032 Duties.—
  308         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  309  EVENTS.—The division shall:
  310         (c) Administer a public notification process for temporary
  311  food service events and distribute educational materials that
  312  address safe food storage, preparation, and service procedures.
  313         1. Sponsors of temporary food service events shall notify
  314  the division not less than 3 days before the scheduled event of
  315  the type of food service proposed, the time and location of the
  316  event, a complete list of food service vendors participating in
  317  the event, the number of individual food service facilities each
  318  vendor will operate at the event, and the identification number
  319  of each food service vendor’s current license as a public food
  320  service establishment or temporary food service event licensee.
  321  Notification may be completed orally, by telephone, in person,
  322  or in writing. A public food service establishment or food
  323  service vendor may not use this notification process to
  324  circumvent the license requirements of this chapter.
  325         2. The division shall keep a record of all notifications
  326  received for proposed temporary food service events and shall
  327  provide appropriate educational materials to the event sponsors
  328  and notify the event sponsors of the availability of the food
  329  recovery brochure developed under s. 595.420.
  330         3.a. Unless excluded under s. 509.013 s. 509.013(5)(b), a
  331  public food service establishment or other food service vendor
  332  must obtain one of the following classes of license from the
  333  division: an individual license, for a fee of no more than $105,
  334  for each temporary food service event in which it participates;
  335  or an annual license, for a fee of no more than $1,000, that
  336  entitles the licensee to participate in an unlimited number of
  337  food service events during the license period. The division
  338  shall establish license fees, by rule, and may limit the number
  339  of food service facilities a licensee may operate at a
  340  particular temporary food service event under a single license.
  341         b. Public food service establishments holding current
  342  licenses from the division may operate under the regulations of
  343  such a license at temporary food service events.
  344         (7) PREEMPTION AUTHORITY.—
  345         (b) A local law, ordinance, or regulation may not prohibit
  346  vacation rentals or regulate the duration or frequency of rental
  347  of vacation rentals. This paragraph does not apply to any local
  348  law, ordinance, or regulation adopted on or before June 1, 2011,
  349  including when such law, ordinance, or regulation is amended to
  350  be less restrictive.
  351         (d)The regulation of advertising platforms is preempted to
  352  the state, and advertising platforms shall be regulated under
  353  this chapter.
  354         Section 4. Effective January 1, 2022, subsection (3) of
  355  section 509.241, Florida Statutes, is amended to read:
  356         509.241 Licenses required; exceptions.—
  357         (3) DISPLAY OF LICENSE.—Any license issued by the division
  358  must shall be conspicuously displayed to the public inside in
  359  the office or lobby of the licensed establishment. Public food
  360  service establishments that which offer catering services must
  361  shall display their license number on all advertising for
  362  catering services. The owner or operator of a vacation rental
  363  offered for transient occupancy through an advertising platform
  364  must also display the vacation rental license number, the
  365  applicable Florida sales tax registration number, and the
  366  applicable merchant business tax receipt or tourist development
  367  tax account number under which such taxes must be paid for each
  368  rental of the property as a vacation rental.
  369         Section 5. Effective January 1, 2022, section 509.243,
  370  Florida Statutes, is created to read:
  371         509.243Advertising platforms.—
  372         (1)(a)An advertising platform must require that a person
  373  who places an advertisement for the rental of a vacation rental:
  374         1.Include in the advertisement the vacation rental license
  375  number, the applicable Florida sales tax registration number,
  376  and the applicable merchant business tax receipt or tourist
  377  development tax account number under which such taxes must be
  378  paid before the advertisement may be listed; and
  379         2.Attest to the best of their knowledge that the license
  380  number for the vacation rental property and the applicable tax
  381  numbers are current, valid, and accurately stated in the
  382  advertisement.
  383         (b)An advertising platform must display the vacation
  384  rental license number, the applicable Florida sales tax
  385  registration number, and the applicable merchant business tax
  386  receipt or tourist development tax number. The advertising
  387  platform must verify that the vacation rental license number
  388  provided by the owner or operator is valid and applies to the
  389  subject vacation rental before publishing the advertisement on
  390  its platform and again at the end of each calendar quarter that
  391  the advertisement remains on its platform.
  392         (c)The division shall maintain vacation rental license
  393  information in a readily accessible electronic format that is
  394  sufficient to facilitate prompt compliance with the requirements
  395  of this subsection by an advertising platform or a person
  396  placing an advertisement on an advertising platform for
  397  transient rental of a vacation rental.
  398         (2)An advertising platform must provide to the division on
  399  a quarterly basis, by file transfer protocol or electronic data
  400  exchange file, a list of all vacation rentals located in this
  401  state which are advertised on its platform, along with the
  402  following information for each vacation rental:
  403         (a)The uniform resource locator for the Internet address
  404  of the vacation rental advertisement.
  405         (b)Unless otherwise stated in the vacation rental
  406  advertisement at the Internet address provided pursuant to
  407  paragraph (a), the physical address of the vacation rental,
  408  including any unit designation, the vacation rental license
  409  number provided by the owner or operator, the applicable Florida
  410  sales tax registration number, and the applicable merchant
  411  business tax receipt or tourist development tax account number
  412  under which taxes will be remitted for the rentals commenced
  413  through the advertisement.
  414         (3)An advertising platform must remove from public view an
  415  advertisement or a listing from its online application,
  416  software, website, or system within 15 business days after being
  417  notified by the division in writing that the subject
  418  advertisement or listing for the rental of a vacation rental
  419  located in this state fails to display a valid license number
  420  issued by the division.
  421         (4)If a guest uses a payment system on or through an
  422  advertising platform to pay for the rental of a vacation rental
  423  located in this state, the advertising platform shall collect
  424  and remit all taxes due under ss. 125.0104, 125.0108, 205.044,
  425  212.03, 212.0305, and 212.055 related to the rental as provided
  426  in s. 212.03(2)(b).
  427         (5)If the division has probable cause to believe that a
  428  person not licensed by the division has violated this chapter or
  429  any rule adopted pursuant thereto, the division may issue and
  430  deliver to such person a notice to cease and desist from the
  431  violation. The issuance of a notice to cease and desist does not
  432  constitute agency action for which a hearing under ss. 120.569
  433  and 120.57 may be sought. For the purpose of enforcing a cease
  434  and desist notice, the division may file a proceeding in the
  435  name of the state seeking the issuance of an injunction or a
  436  writ of mandamus against any person who violates any provision
  437  of the notice. If the division is required to seek enforcement
  438  of the notice for a penalty pursuant to s. 120.69, it is
  439  entitled to collect attorney fees and costs, together with any
  440  cost of collection.
  441         (6)Advertising platforms must adopt an antidiscrimination
  442  policy to help prevent discrimination among their users and must
  443  inform all users of their services that it is illegal to refuse
  444  accommodation to an individual based on race, creed, color, sex,
  445  pregnancy, physical disability, or national origin pursuant to
  446  s. 509.092.
  447         Section 6. Paragraph (n) of subsection (2) of section
  448  775.21, Florida Statutes, is amended to read:
  449         775.21 The Florida Sexual Predators Act.—
  450         (2) DEFINITIONS.—As used in this section, the term:
  451         (n) “Temporary residence” means a place where the person
  452  abides, lodges, or resides, including, but not limited to,
  453  vacation, business, or personal travel destinations in or out of
  454  this state, for a period of 3 or more days in the aggregate
  455  during any calendar year and which is not the person’s permanent
  456  address or, for a person whose permanent residence is not in
  457  this state, a place where the person is employed, practices a
  458  vocation, or is enrolled as a student for any period of time in
  459  this state. The term also includes a vacation rental, as defined
  460  in s. 509.242, where a person lodges for 24 hours or more.
  461         Section 7. Subsection (12) of section 159.27, Florida
  462  Statutes, is amended to read:
  463         159.27 Definitions.—The following words and terms, unless
  464  the context clearly indicates a different meaning, shall have
  465  the following meanings:
  466         (12) “Public lodging or restaurant facility” means property
  467  used for any public lodging establishment as defined in s.
  468  509.242 or public food service establishment as defined in s.
  469  509.013 s. 509.013(5) if it is part of the complex of, or
  470  necessary to, another facility qualifying under this part.
  471         Section 8. Paragraph (jj) of subsection (7) of section
  472  212.08, Florida Statutes, is amended to read:
  473         212.08 Sales, rental, use, consumption, distribution, and
  474  storage tax; specified exemptions.—The sale at retail, the
  475  rental, the use, the consumption, the distribution, and the
  476  storage to be used or consumed in this state of the following
  477  are hereby specifically exempt from the tax imposed by this
  478  chapter.
  479         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  480  entity by this chapter do not inure to any transaction that is
  481  otherwise taxable under this chapter when payment is made by a
  482  representative or employee of the entity by any means,
  483  including, but not limited to, cash, check, or credit card, even
  484  when that representative or employee is subsequently reimbursed
  485  by the entity. In addition, exemptions provided to any entity by
  486  this subsection do not inure to any transaction that is
  487  otherwise taxable under this chapter unless the entity has
  488  obtained a sales tax exemption certificate from the department
  489  or the entity obtains or provides other documentation as
  490  required by the department. Eligible purchases or leases made
  491  with such a certificate must be in strict compliance with this
  492  subsection and departmental rules, and any person who makes an
  493  exempt purchase with a certificate that is not in strict
  494  compliance with this subsection and the rules is liable for and
  495  shall pay the tax. The department may adopt rules to administer
  496  this subsection.
  497         (jj) Complimentary meals.—Also exempt from the tax imposed
  498  by this chapter are food or drinks that are furnished as part of
  499  a packaged room rate by any person offering for rent or lease
  500  any transient living accommodations as described in s. 509.013
  501  s. 509.013(4)(a) which are licensed under part I of chapter 509
  502  and which are subject to the tax under s. 212.03, if a separate
  503  charge or specific amount for the food or drinks is not shown.
  504  Such food or drinks are considered to be sold at retail as part
  505  of the total charge for the transient living accommodations.
  506  Moreover, the person offering the accommodations is not
  507  considered to be the consumer of items purchased in furnishing
  508  such food or drinks and may purchase those items under
  509  conditions of a sale for resale.
  510         Section 9. Paragraph (b) of subsection (4) of section
  511  316.1955, Florida Statutes, is amended to read:
  512         316.1955 Enforcement of parking requirements for persons
  513  who have disabilities.—
  514         (4)
  515         (b) Notwithstanding paragraph (a), a theme park or an
  516  entertainment complex as defined in s. 509.013 s. 509.013(9)
  517  which provides parking in designated areas for persons who have
  518  disabilities may allow any vehicle that is transporting a person
  519  who has a disability to remain parked in a space reserved for
  520  persons who have disabilities throughout the period the theme
  521  park is open to the public for that day.
  522         Section 10. Subsection (5) of section 404.056, Florida
  523  Statutes, is amended to read:
  524         404.056 Environmental radiation standards and projects;
  525  certification of persons performing measurement or mitigation
  526  services; mandatory testing; notification on real estate
  527  documents; rules.—
  528         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  529  shall be provided on at least one document, form, or application
  530  executed at the time of, or prior to, contract for sale and
  531  purchase of any building or execution of a rental agreement for
  532  any building. Such notification shall contain the following
  533  language:
  534  
  535         “RADON GAS: Radon is a naturally occurring radioactive gas
  536  that, when it has accumulated in a building in sufficient
  537  quantities, may present health risks to persons who are exposed
  538  to it over time. Levels of radon that exceed federal and state
  539  guidelines have been found in buildings in Florida. Additional
  540  information regarding radon and radon testing may be obtained
  541  from your county health department.”
  542  
  543  The requirements of this subsection do not apply to any
  544  residential transient occupancy, as described in s. 509.013 s.
  545  509.013(12), provided that such occupancy is 45 days or less in
  546  duration.
  547         Section 11. Subsection (6) of section 477.0135, Florida
  548  Statutes, is amended to read:
  549         477.0135 Exemptions.—
  550         (6) A license is not required of any individual providing
  551  makeup or special effects services in a theme park or
  552  entertainment complex to an actor, stunt person, musician,
  553  extra, or other talent, or providing makeup or special effects
  554  services to the general public. The term “theme park or
  555  entertainment complex” has the same meaning as in s. 509.013 s.
  556  509.013(9).
  557         Section 12. Paragraph (b) of subsection (2) of section
  558  509.221, Florida Statutes, is amended to read:
  559         509.221 Sanitary regulations.—
  560         (2)
  561         (b) Within a theme park or entertainment complex as defined
  562  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  563  be in the same building as the public food service
  564  establishment, so long as they are reasonably accessible.
  565         Section 13. Paragraph (b) of subsection (5) of section
  566  553.5041, Florida Statutes, is amended to read:
  567         553.5041 Parking spaces for persons who have disabilities.—
  568         (5) Accessible perpendicular and diagonal accessible
  569  parking spaces and loading zones must be designed and located to
  570  conform to ss. 502 and 503 of the standards.
  571         (b) If there are multiple entrances or multiple retail
  572  stores, the parking spaces must be dispersed to provide parking
  573  at the nearest accessible entrance. If a theme park or an
  574  entertainment complex as defined in s. 509.013 s. 509.013(9)
  575  provides parking in several lots or areas from which access to
  576  the theme park or entertainment complex is provided, a single
  577  lot or area may be designated for parking by persons who have
  578  disabilities, if the lot or area is located on the shortest
  579  accessible route to an accessible entrance to the theme park or
  580  entertainment complex or to transportation to such an accessible
  581  entrance.
  582         Section 14. Subsection (2) of section 705.17, Florida
  583  Statutes, is amended to read:
  584         705.17 Exceptions.—
  585         (2) Sections 705.1015-705.106 do not apply to any personal
  586  property lost or abandoned on premises located within a theme
  587  park or entertainment complex, as defined in s. 509.013 s.
  588  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  589  on the premises of a public food service establishment or a
  590  public lodging establishment licensed under part I of chapter
  591  509, if the owner or operator of such premises elects to comply
  592  with s. 705.185.
  593         Section 15. Section 705.185, Florida Statutes, is amended
  594  to read:
  595         705.185 Disposal of personal property lost or abandoned on
  596  the premises of certain facilities.—When any lost or abandoned
  597  personal property is found on premises located within a theme
  598  park or entertainment complex, as defined in s. 509.013 s.
  599  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  600  on the premises of a public food service establishment or a
  601  public lodging establishment licensed under part I of chapter
  602  509, if the owner or operator of such premises elects to comply
  603  with this section, any lost or abandoned property must be
  604  delivered to such owner or operator, who must take charge of the
  605  property and make a record of the date such property was found.
  606  If the property is not claimed by its owner within 30 days after
  607  it is found, or a longer period of time as may be deemed
  608  appropriate by the owner or operator of the premises, the owner
  609  or operator of the premises may not sell and must dispose of the
  610  property or donate it to a charitable institution that is exempt
  611  from federal income tax under s. 501(c)(3) of the Internal
  612  Revenue Code for sale or other disposal as the charitable
  613  institution deems appropriate. The rightful owner of the
  614  property may reclaim the property from the owner or operator of
  615  the premises at any time before the disposal or donation of the
  616  property in accordance with this section and the established
  617  policies and procedures of the owner or operator of the
  618  premises. A charitable institution that accepts an electronic
  619  device, as defined in s. 815.03(9), access to which is not
  620  secured by a password or other personal identification
  621  technology, shall make a reasonable effort to delete all
  622  personal data from the electronic device before its sale or
  623  disposal.
  624         Section 16. Section 717.1355, Florida Statutes, is amended
  625  to read:
  626         717.1355 Theme park and entertainment complex tickets.—This
  627  chapter does not apply to any tickets for admission to a theme
  628  park or entertainment complex as defined in s. 509.013 s.
  629  509.013(9), or to any tickets to a permanent exhibition or
  630  recreational activity within such theme park or entertainment
  631  complex.
  632         Section 17. Subsection (8) of section 877.24, Florida
  633  Statutes, is amended to read:
  634         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
  635  apply to a minor who is:
  636         (8) Attending an organized event held at and sponsored by a
  637  theme park or entertainment complex as defined in s. 509.013 s.
  638  509.013(9).
  639         Section 18. The application of this act does not supersede
  640  any current or future declaration or declaration of condominium
  641  adopted pursuant to chapter 718, Florida Statutes, cooperative
  642  document adopted pursuant to chapter 719, Florida Statutes, or
  643  declaration or declaration of covenant adopted pursuant to
  644  chapter 720, Florida Statutes.
  645         Section 19. (1)The Department of Revenue is authorized,
  646  and all conditions are deemed to be met, to adopt emergency
  647  rules pursuant to s. 120.54(4), Florida Statutes, for the
  648  purpose of implementing s. 212.03, Florida Statutes, including
  649  establishing procedures to facilitate the remittance of taxes.
  650         (2)Notwithstanding any other provision of law, emergency
  651  rules adopted pursuant to subsection (1) are effective for 6
  652  months after adoption and may be renewed during the pendency of
  653  procedures to adopt permanent rules addressing the subject of
  654  the emergency rules.
  655         (3)This section expires January 1, 2024.
  656         Section 20. For the 2021-2022 fiscal year, the sums of
  657  $194,042 in recurring funds and $176,143 in nonrecurring funds
  658  from the Hotel and Restaurant Trust Fund are appropriated to the
  659  Department of Business and Professional Regulation, and three
  660  full-time equivalent positions with a total associated salary
  661  rate of 111,036 are authorized for the purpose of implementing
  662  this act.
  663         Section 21. For the 2021-2022 fiscal year, the sums of
  664  $148,941 in recurring funds and $363,590 in nonrecurring funds
  665  from the General Revenue Fund are appropriated to the Florida
  666  Department of Law Enforcement, and two full-time equivalent
  667  positions with a total associated salary rate of 90,150 are
  668  authorized for the purpose of implementing this act.
  669         Section 22. Except as otherwise expressly provided in this
  670  act, this act shall take effect upon becoming a law.