Florida Senate - 2023                              CS for SB 714
       
       
        
       By the Committee on Regulated Industries; and Senator DiCeglie
       
       
       
       
       
       580-02578-23                                           2023714c1
    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 specified taxes for certain vacation
    5         rental transactions; reordering and amending s.
    6         509.013, F.S.; defining the term “advertising
    7         platform”; amending s. 509.032, F.S.; conforming a
    8         cross-reference; revising the regulated activities of
    9         public lodging establishments and public food service
   10         establishments preempted to the state to include
   11         licensing; revising an exemption to the prohibition
   12         against certain local regulation of vacation rentals;
   13         expanding the authority of local laws, ordinances, or
   14         regulations to include requiring vacation rentals to
   15         register with local vacation rental registration
   16         programs; authorizing local governments to adopt
   17         vacation rental registration programs and impose fines
   18         for failure to register; authorizing local governments
   19         to charge fees up to specified amounts for processing
   20         registration applications; specifying requirements,
   21         procedures, and limitations for local vacation rental
   22         registration programs; authorizing local governments
   23         to terminate or refuse to issue or renew vacation
   24         rental registrations under certain circumstances;
   25         preempting the regulation of advertising platforms to
   26         the state; amending s. 509.241, F.S.; requiring
   27         applications for vacation rental licenses to include
   28         certain information, if applicable; authorizing the
   29         Division of Hotels and Restaurants of the Department
   30         of Business and Professional Regulation to issue
   31         temporary licenses upon receipt of vacation rental
   32         license applications; providing for expiration of
   33         temporary vacation rental licenses; requiring licenses
   34         issued by the division to be displayed conspicuously
   35         to the public inside the licensed establishment;
   36         requiring the owner or operator of certain vacation
   37         rentals to also display its vacation rental license
   38         number and applicable local registration number;
   39         creating s. 509.243, F.S.; requiring advertising
   40         platforms to require that persons placing
   41         advertisements for vacation rentals include certain
   42         information in the advertisements and attest to
   43         certain information; requiring advertising platforms
   44         to display and check such information; requiring the
   45         division to maintain certain information in a readily
   46         accessible electronic format by a certain date;
   47         requiring advertising platforms to remove an
   48         advertisement or a listing under certain conditions
   49         and within a specified timeframe; requiring
   50         advertising platforms to collect and remit specified
   51         taxes for certain transactions; authorizing the
   52         division to issue and deliver a notice to cease and
   53         desist for certain violations; providing that such
   54         notice does not constitute agency action for which
   55         certain hearings may be sought; authorizing the
   56         division to file certain proceedings; authorizing the
   57         division to seek certain remedies for the purpose of
   58         enforcing a cease and desist notice; authorizing the
   59         division to collect attorney fees and costs under
   60         certain circumstances; authorizing the division to
   61         impose a fine on advertising platforms for certain
   62         violations; requiring the division to issue written
   63         warnings or notices before commencing certain legal
   64         proceedings; requiring advertising platforms to adopt
   65         an antidiscrimination policy and to inform their users
   66         of the policy’s provisions; providing construction;
   67         amending s. 509.261, F.S.; authorizing the division to
   68         revoke, refuse to issue or renew, or suspend vacation
   69         rental licenses under certain circumstances; requiring
   70         the division to issue a written warning or notice and
   71         provide an opportunity to cure certain violations
   72         before commencing certain legal proceedings; amending
   73         ss. 159.27, 212.08, 316.1955, 404.056, 477.0135,
   74         509.221, 553.5041, 559.955, 705.17, 705.185, 717.1355,
   75         and 877.24, F.S.; conforming cross-references;
   76         providing applicability; authorizing the Department of
   77         Revenue to adopt emergency rules; providing
   78         requirements and an expiration for the emergency
   79         rules; providing for the expiration of such rulemaking
   80         authority; providing effective dates.
   81          
   82  Be It Enacted by the Legislature of the State of Florida:
   83  
   84         Section 1. Effective January 1, 2024, subsection (2) of
   85  section 212.03, Florida Statutes, is amended to read:
   86         212.03 Transient rentals tax; rate, procedure, enforcement,
   87  exemptions.—
   88         (2)(a) The tax provided for herein shall be in addition to
   89  the total amount of the rental, shall be charged by the lessor
   90  or person receiving the rent in and by said rental arrangement
   91  to the lessee or person paying the rental, and shall be due and
   92  payable at the time of the receipt of such rental payment by the
   93  lessor or person, as defined in this chapter, who receives said
   94  rental or payment. The owner, lessor, or person receiving the
   95  rent shall remit the tax to the department at the times and in
   96  the manner hereinafter provided for dealers to remit taxes under
   97  this chapter. The same duties imposed by this chapter upon
   98  dealers in tangible personal property respecting the collection
   99  and remission of the tax; the making of returns; the keeping of
  100  books, records, and accounts; and the compliance with the rules
  101  and regulations of the department in the administration of this
  102  chapter shall apply to and be binding upon all persons who
  103  manage or operate hotels, apartment houses, roominghouses,
  104  tourist and trailer camps, and the rental of condominium units,
  105  and to all persons who collect or receive such rents on behalf
  106  of such owner or lessor taxable under this chapter.
  107         (b)If a guest uses a payment system on or through an
  108  advertising platform, as defined in s. 509.013, to pay for the
  109  rental of a vacation rental located in this state, the
  110  advertising platform must collect and remit taxes as provided in
  111  this paragraph.
  112         1.An advertising platform, as defined in s. 509.013, which
  113  owns, operates, or manages a vacation rental or which is related
  114  within the meaning of s. 267(b), s. 707(b), or s. 1504 of the
  115  Internal Revenue Code of 1986, as amended, to a person who owns,
  116  operates, or manages the vacation rental shall collect and remit
  117  all taxes due under this section and ss. 125.0104, 125.0108,
  118  212.0305, and 212.055 which are related to the rental.
  119         2.An advertising platform to which subparagraph 1. does
  120  not apply shall collect and remit all taxes due from the owner,
  121  operator, or manager under this section and ss. 125.0104,
  122  125.0108, 212.0305, and 212.055 which are related to the rental.
  123  Of the total amount paid by the lessee or rentee, the amount
  124  retained by the advertising platform for reservation or payment
  125  service is not taxable under this section or ss. 125.0104,
  126  125.0108, 212.0305, and 212.055.
  127  
  128  In order to facilitate the remittance of such taxes, the
  129  counties that have elected to self-administer the taxes imposed
  130  under chapter 125 must allow advertising platforms to register,
  131  collect, and remit such taxes.
  132         Section 2. Section 509.013, Florida Statutes, is reordered
  133  and amended to read:
  134         509.013 Definitions.—As used in this chapter, the term:
  135         (1)“Advertising platform” means a person as defined in s.
  136  1.01(3) who:
  137         (a)Provides an online application, software, a website, or
  138  a system through which a vacation rental located in this state
  139  is advertised or held out to the public as available to rent for
  140  transient occupancy;
  141         (b)Provides or maintains a marketplace for the renting of
  142  a vacation rental for transient occupancy; and
  143         (c)Provides a reservation or payment system that
  144  facilitates a transaction for the renting of a vacation rental
  145  for transient occupancy and for which the person collects or
  146  receives, directly or indirectly, a fee in connection with the
  147  reservation or payment service provided for the rental
  148  transaction.
  149         (3)(1) “Division” means the Division of Hotels and
  150  Restaurants of the Department of Business and Professional
  151  Regulation.
  152         (8)(2) “Operator” means the owner, licensee, proprietor,
  153  lessee, manager, assistant manager, or appointed agent of a
  154  public lodging establishment or public food service
  155  establishment.
  156         (4)(3) “Guest” means any patron, customer, tenant, lodger,
  157  boarder, or occupant of a public lodging establishment or public
  158  food service establishment.
  159         (10)(a)(4)(a) “Public lodging establishment” includes a
  160  transient public lodging establishment as defined in
  161  subparagraph 1. and a nontransient public lodging establishment
  162  as defined in subparagraph 2.
  163         1. “Transient public lodging establishment” means any unit,
  164  group of units, dwelling, building, or group of buildings within
  165  a single complex of buildings which is rented to guests more
  166  than three times in a calendar year for periods of less than 30
  167  days or 1 calendar month, whichever is less, or which is
  168  advertised or held out to the public as a place regularly rented
  169  to guests.
  170         2. “Nontransient public lodging establishment” means any
  171  unit, group of units, dwelling, building, or group of buildings
  172  within a single complex of buildings which is rented to guests
  173  for periods of at least 30 days or 1 calendar month, whichever
  174  is less, or which is advertised or held out to the public as a
  175  place regularly rented to guests for periods of at least 30 days
  176  or 1 calendar month.
  177  
  178  License classifications of public lodging establishments, and
  179  the definitions therefor, are set out in s. 509.242. For the
  180  purpose of licensure, the term does not include condominium
  181  common elements as defined in s. 718.103.
  182         (b) The following are excluded from the definitions in
  183  paragraph (a):
  184         1. Any dormitory or other living or sleeping facility
  185  maintained by a public or private school, college, or university
  186  for the use of students, faculty, or visitors.
  187         2. Any facility certified or licensed and regulated by the
  188  Agency for Health Care Administration or the Department of
  189  Children and Families or other similar place regulated under s.
  190  381.0072.
  191         3. Any place renting four rental units or less, unless the
  192  rental units are advertised or held out to the public to be
  193  places that are regularly rented to transients.
  194         4. Any unit or group of units in a condominium,
  195  cooperative, or timeshare plan and any individually or
  196  collectively owned one-family, two-family, three-family, or
  197  four-family dwelling house or dwelling unit that is rented for
  198  periods of at least 30 days or 1 calendar month, whichever is
  199  less, and that is not advertised or held out to the public as a
  200  place regularly rented for periods of less than 1 calendar
  201  month, provided that no more than four rental units within a
  202  single complex of buildings are available for rent.
  203         5. Any migrant labor camp or residential migrant housing
  204  permitted by the Department of Health under ss. 381.008
  205  381.00895.
  206         6. Any establishment inspected by the Department of Health
  207  and regulated by chapter 513.
  208         7. Any nonprofit organization that operates a facility
  209  providing housing only to patients, patients’ families, and
  210  patients’ caregivers and not to the general public.
  211         8. Any apartment building inspected by the United States
  212  Department of Housing and Urban Development or other entity
  213  acting on the department’s behalf that is designated primarily
  214  as housing for persons at least 62 years of age. The division
  215  may require the operator of the apartment building to attest in
  216  writing that such building meets the criteria provided in this
  217  subparagraph. The division may adopt rules to implement this
  218  requirement.
  219         9. Any roominghouse, boardinghouse, or other living or
  220  sleeping facility that may not be classified as a hotel, motel,
  221  timeshare project, vacation rental, nontransient apartment, bed
  222  and breakfast inn, or transient apartment under s. 509.242.
  223         (9)(a)(5)(a) “Public food service establishment” means any
  224  building, vehicle, place, or structure, or any room or division
  225  in a building, vehicle, place, or structure where food is
  226  prepared, served, or sold for immediate consumption on or in the
  227  vicinity of the premises; called for or taken out by customers;
  228  or prepared before prior to being delivered to another location
  229  for consumption. The term includes a culinary education program,
  230  as defined in s. 381.0072(2), which offers, prepares, serves, or
  231  sells food to the general public, regardless of whether it is
  232  inspected by another state agency for compliance with sanitation
  233  standards.
  234         (b) The following are excluded from the definition in
  235  paragraph (a):
  236         1. Any place maintained and operated by a public or private
  237  school, college, or university:
  238         a. For the use of students and faculty; or
  239         b. Temporarily to serve such events as fairs, carnivals,
  240  food contests, cook-offs, and athletic contests.
  241         2. Any eating place maintained and operated by a church or
  242  a religious, nonprofit fraternal, or nonprofit civic
  243  organization:
  244         a. For the use of members and associates; or
  245         b. Temporarily to serve such events as fairs, carnivals,
  246  food contests, cook-offs, or athletic contests.
  247  
  248  Upon request by the division, a church or a religious, nonprofit
  249  fraternal, or nonprofit civic organization claiming an exclusion
  250  under this subparagraph must provide the division documentation
  251  of its status as a church or a religious, nonprofit fraternal,
  252  or nonprofit civic organization.
  253         3. Any eating place maintained and operated by an
  254  individual or entity at a food contest, cook-off, or a temporary
  255  event lasting from 1 to 3 days which is hosted by a church or a
  256  religious, nonprofit fraternal, or nonprofit civic organization.
  257  Upon request by the division, the event host must provide the
  258  division documentation of its status as a church or a religious,
  259  nonprofit fraternal, or nonprofit civic organization.
  260         4. Any eating place located on an airplane, train, bus, or
  261  watercraft that which is a common carrier.
  262         5. Any eating place maintained by a facility certified or
  263  licensed and regulated by the Agency for Health Care
  264  Administration or the Department of Children and Families or
  265  other similar place that is regulated under s. 381.0072.
  266         6. Any place of business issued a permit or inspected by
  267  the Department of Agriculture and Consumer Services under s.
  268  500.12.
  269         7. Any place of business where the food available for
  270  consumption is limited to ice, beverages with or without
  271  garnishment, popcorn, or prepackaged items sold without
  272  additions or preparation.
  273         8. Any theater, if the primary use is as a theater and if
  274  patron service is limited to food items customarily served to
  275  the admittees of theaters.
  276         9. Any vending machine that dispenses any food or beverages
  277  other than potentially hazardous foods, as defined by division
  278  rule.
  279         10. Any vending machine that dispenses potentially
  280  hazardous food and which is located in a facility regulated
  281  under s. 381.0072.
  282         11. Any research and development test kitchen limited to
  283  the use of employees and which is not open to the general
  284  public.
  285         (2)(6) “Director” means the Director of the Division of
  286  Hotels and Restaurants of the Department of Business and
  287  Professional Regulation.
  288         (11)(7) “Single complex of buildings” means all buildings
  289  or structures that are owned, managed, controlled, or operated
  290  under one business name and are situated on the same tract or
  291  plot of land that is not separated by a public street or
  292  highway.
  293         (12)(8) “Temporary food service event” means any event of
  294  30 days or less in duration where food is prepared, served, or
  295  sold to the general public.
  296         (13)(9) “Theme park or entertainment complex” means a
  297  complex comprised of at least 25 contiguous acres owned and
  298  controlled by the same business entity and which contains
  299  permanent exhibitions and a variety of recreational activities
  300  and has a minimum of 1 million visitors annually.
  301         (14)(10) “Third-party provider” means, for purposes of s.
  302  509.049, any provider of an approved food safety training
  303  program that provides training or such a training program to a
  304  public food service establishment that is not under common
  305  ownership or control with the provider.
  306         (16)(11) “Transient establishment” means any public lodging
  307  establishment that is rented or leased to guests by an operator
  308  whose intention is that such guests’ occupancy will be
  309  temporary.
  310         (17)(12) “Transient occupancy” means occupancy when it is
  311  the intention of the parties that the occupancy will be
  312  temporary. There is a rebuttable presumption that, when the
  313  dwelling unit occupied is not the sole residence of the guest,
  314  the occupancy is transient.
  315         (15)(13) “Transient” means a guest in transient occupancy.
  316         (6)(14) “Nontransient establishment” means any public
  317  lodging establishment that is rented or leased to guests by an
  318  operator whose intention is that the dwelling unit occupied will
  319  be the sole residence of the guest.
  320         (7)(15) “Nontransient occupancy” means occupancy when it is
  321  the intention of the parties that the occupancy will not be
  322  temporary. There is a rebuttable presumption that, when the
  323  dwelling unit occupied is the sole residence of the guest, the
  324  occupancy is nontransient.
  325         (5)(16) “Nontransient” means a guest in nontransient
  326  occupancy.
  327         Section 3. Paragraph (c) of subsection (3) and paragraphs
  328  (a) and (b) of subsection (7) of section 509.032, Florida
  329  Statutes, are amended, and paragraph (d) is added to subsection
  330  (7) of that section, to read:
  331         509.032 Duties.—
  332         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  333  EVENTS.—The division shall:
  334         (c) Administer a public notification process for temporary
  335  food service events and distribute educational materials that
  336  address safe food storage, preparation, and service procedures.
  337         1. Sponsors of temporary food service events shall notify
  338  the division not less than 3 days before the scheduled event of
  339  the type of food service proposed, the time and location of the
  340  event, a complete list of food service vendors participating in
  341  the event, the number of individual food service facilities each
  342  vendor will operate at the event, and the identification number
  343  of each food service vendor’s current license as a public food
  344  service establishment or temporary food service event licensee.
  345  Notification may be completed orally, by telephone, in person,
  346  or in writing. A public food service establishment or food
  347  service vendor may not use this notification process to
  348  circumvent the license requirements of this chapter.
  349         2. The division shall keep a record of all notifications
  350  received for proposed temporary food service events and shall
  351  provide appropriate educational materials to the event sponsors
  352  and notify the event sponsors of the availability of the food
  353  recovery brochure developed under s. 595.420.
  354         3.a. Unless excluded under s. 509.013(9)(b) s.
  355  509.013(5)(b), a public food service establishment or other food
  356  service vendor must obtain one of the following classes of
  357  license from the division: an individual license, for a fee of
  358  no more than $105, for each temporary food service event in
  359  which it participates; or an annual license, for a fee of no
  360  more than $1,000, that entitles the licensee to participate in
  361  an unlimited number of food service events during the license
  362  period. The division shall establish license fees, by rule, and
  363  may limit the number of food service facilities a licensee may
  364  operate at a particular temporary food service event under a
  365  single license.
  366         b. Public food service establishments holding current
  367  licenses from the division may operate under the regulations of
  368  such a license at temporary food service events.
  369         (7) PREEMPTION AUTHORITY.—
  370         (a) The regulation of public lodging establishments and
  371  public food service establishments, including, but not limited
  372  to, sanitation standards, licensing, inspections, training and
  373  testing of personnel, and matters related to the nutritional
  374  content and marketing of foods offered in such establishments,
  375  is preempted to the state. This paragraph does not preempt the
  376  authority of a local government or local enforcement district to
  377  conduct inspections of public lodging and public food service
  378  establishments for compliance with the Florida Building Code and
  379  the Florida Fire Prevention Code, pursuant to ss. 553.80 and
  380  633.206.
  381         (b)1. A local law, ordinance, or regulation may not
  382  prohibit vacation rentals or regulate the duration or frequency
  383  of rental of vacation rentals. This paragraph does not apply to
  384  any local law, ordinance, or regulation adopted on or before
  385  June 1, 2011, including when such law, ordinance, or regulation
  386  is amended to be less restrictive or to comply with the local
  387  registration requirements provided in this paragraph, or when a
  388  law, ordinance, or regulation adopted after June 1, 2011,
  389  regulates vacation rentals, if such law, ordinance, or
  390  regulation is less restrictive than a law, ordinance, or
  391  regulation that was in effect on June 1, 2011. Notwithstanding
  392  paragraph (a), a local law, ordinance, or regulation may require
  393  the registration of vacation rentals with a local vacation
  394  rental registration program. Local governments may adopt a
  395  vacation rental registration program pursuant to subparagraph 3.
  396  and impose a fine for failure to register under the vacation
  397  rental registration program.
  398         2.Local governments may charge a fee of no more than $50
  399  for processing an individual registration application or $100
  400  for processing a collective registration application. A local
  401  law, ordinance, or regulation may not require renewal of a
  402  registration more than once per year. However, if there is a
  403  change of ownership, the new owner may be required to submit a
  404  new application for registration.
  405         3.As a condition of registration, the local law,
  406  ordinance, or regulation may only require the owner or operator
  407  of a vacation rental to:
  408         a.Submit identifying information about the owner or the
  409  owner’s agents and the subject vacation rental property.
  410         b.Obtain a license as a transient public lodging
  411  establishment issued by the division within 60 days after local
  412  registration.
  413         c.Obtain all required tax registrations, receipts, or
  414  certificates issued by the Department of Revenue, a county, or a
  415  municipal government.
  416         d.Update required information on a continuing basis to
  417  ensure it is current.
  418         e.Comply with parking standards and solid waste handling
  419  and containment requirements, so long as such standards and
  420  requirements are not imposed solely on vacation rentals.
  421         f.Designate and maintain at all times a responsible party
  422  who is capable of responding to complaints and other immediate
  423  problems related to the vacation rental, including being
  424  available by telephone at a listed phone number.
  425         g.Pay in full all recorded municipal or county code liens
  426  against the subject property. The local government may withdraw
  427  its acceptance of a registration on the basis of an unsatisfied
  428  recorded municipal or county code lien.
  429         4.a.Within 15 business days after receiving an application
  430  for registration of a vacation rental, the local government must
  431  review the application for completeness and accept the
  432  registration of the vacation rental or issue a written notice
  433  specifying with particularity any areas that are deficient. Such
  434  notice may be provided by United States mail or electronically.
  435         b.The vacation rental owner or operator and the local
  436  government may agree to a reasonable request to extend the
  437  timeframes provided in this subparagraph, particularly in the
  438  event of a force majeure or other extraordinary circumstance.
  439         c.When a local government denies an application for
  440  registration of a vacation rental, the local government must
  441  give written notice to the applicant. Such notice may be
  442  provided by United States mail or electronically. The notice
  443  must specify with particularity the factual reasons for the
  444  denial and include a citation to the applicable portions of an
  445  ordinance, a rule, a statute, or other legal authority for the
  446  denial of the registration. A local government may not deny an
  447  applicant from reapplying if the applicant cures the identified
  448  deficiencies.
  449         d.If the local government fails to accept or deny the
  450  registration within the timeframes provided in this
  451  subparagraph, the application is deemed accepted.
  452         e.Upon an accepted registration of a vacation rental, a
  453  local government shall assign a unique registration number to
  454  the vacation rental or other indicia of registration and provide
  455  the registration number or other indicia of registration to the
  456  owner or operator of the vacation rental in writing or
  457  electronically.
  458         5. The local government may terminate or refuse to issue or
  459  renew a vacation rental registration when:
  460         a.The operation of the subject premises violates a
  461  registration requirement authorized pursuant to this paragraph
  462  or a local law, ordinance, or regulation that does not apply
  463  solely to vacation rentals; or
  464         b.The premises and its owner are the subject of a final
  465  order or judgment lawfully directing the termination of the
  466  premises’ use as a vacation rental.
  467         (d)The regulation of advertising platforms is preempted to
  468  the state as provided in this chapter.
  469         Section 4. Effective January 1, 2024, subsections (2) and
  470  (3) of section 509.241, Florida Statutes, are amended to read:
  471         509.241 Licenses required; exceptions.—
  472         (2) APPLICATION FOR LICENSE.—Each person who plans to open
  473  a public lodging establishment or a public food service
  474  establishment shall apply for and receive a license from the
  475  division before prior to the commencement of operation. A
  476  condominium association, as defined in s. 718.103, which does
  477  not own any units classified as vacation rentals or timeshare
  478  projects under s. 509.242(1)(c) or (g) is not required to apply
  479  for or receive a public lodging establishment license. All
  480  applications for a vacation rental license must, if applicable,
  481  include the local registration number or other proof of
  482  registration required by local law, ordinance, or regulation.
  483  Upon receiving an application for a vacation rental license, the
  484  division may grant a temporary license that authorizes the
  485  vacation rental to begin operation while the application is
  486  pending and to post the information required under s.
  487  509.243(1)(c). The temporary license automatically expires upon
  488  final agency action regarding the license application.
  489         (3) DISPLAY OF LICENSE.—Any license issued by the division
  490  must shall be conspicuously displayed to the public inside in
  491  the office or lobby of the licensed establishment. Public food
  492  service establishments that which offer catering services must
  493  shall display their license number on all advertising for
  494  catering services. The owner or operator of a vacation rental
  495  offered for transient occupancy through an advertising platform
  496  must also display the vacation rental license number and, if
  497  applicable, the local registration number.
  498         Section 5. Effective January 1, 2024, section 509.243,
  499  Florida Statutes, is created to read:
  500         509.243Advertising platforms.—
  501         (1)(a)An advertising platform must require that a person
  502  who places an advertisement for the rental of a vacation rental:
  503         1.Include in the advertisement the vacation rental license
  504  number and, if applicable, the local registration number; and
  505         2.Attest to the best of the person’s knowledge that the
  506  license number for the vacation rental property and the local
  507  registration are current, valid, and accurately stated in the
  508  advertisement.
  509         (b)An advertising platform must display the vacation
  510  rental license number and, if applicable, the local registration
  511  number. Effective July 1, 2024, the advertising platform must
  512  check that the vacation rental license number provided by the
  513  owner or operator appears as current in the information posted
  514  by the division pursuant to paragraph (c) and applies to the
  515  subject vacation rental before publishing the advertisement on
  516  its platform and again at the end of each calendar quarter that
  517  the advertisement remains on its platform.
  518         (c)By July 1, 2024, the division shall maintain vacation
  519  rental license information in a readily accessible electronic
  520  format that is sufficient to facilitate prompt compliance with
  521  the requirements of this subsection by an advertising platform
  522  or a person placing an advertisement on an advertising platform
  523  for transient rental of a vacation rental.
  524         (2)An advertising platform must remove from public view an
  525  advertisement or a listing from its online application,
  526  software, website, or system within 15 business days after being
  527  notified by the division in writing that the subject
  528  advertisement or listing for the rental of a vacation rental
  529  located in this state fails to display a valid license number
  530  issued by the division.
  531         (3)If a guest uses a payment system on or through an
  532  advertising platform to pay for the rental of a vacation rental
  533  located in this state, the advertising platform must collect and
  534  remit all taxes due under ss. 125.0104, 125.0108, 205.044,
  535  212.03, 212.0305, and 212.055 related to the rental as provided
  536  in s. 212.03(2)(b).
  537         (4)If the division has probable cause to believe that a
  538  person not licensed by the division has violated this chapter or
  539  any rule adopted pursuant thereto, the division may issue and
  540  deliver to such person a notice to cease and desist from the
  541  violation. The issuance of a notice to cease and desist does not
  542  constitute agency action for which a hearing under s. 120.569 or
  543  s. 120.57 may be sought. For the purpose of enforcing a cease
  544  and desist notice, the division may file a proceeding in the
  545  name of the state seeking the issuance of an injunction or a
  546  writ of mandamus against any person who violates any provision
  547  of the notice. If the division is required to seek enforcement
  548  of the notice for a penalty pursuant to s. 120.69, it is
  549  entitled to collect attorney fees and costs, together with any
  550  cost of collection.
  551         (5)The division may fine an advertising platform an amount
  552  not to exceed $1,000 per offense for violations of this section
  553  or of the rules of the division. For the purposes of this
  554  subsection, the division may regard as a separate offense each
  555  day or portion of a day in which an advertising platform is
  556  operated in violation of this section or rules of the division.
  557  The division shall issue a written warning or notice and provide
  558  the advertising platform 15 days to cure a violation before
  559  commencing any legal proceeding under subsection (4).
  560         (6)Advertising platforms shall adopt an antidiscrimination
  561  policy to help prevent discrimination among their users and
  562  shall inform all users of their services that it is illegal to
  563  refuse accommodation to an individual based on race, creed,
  564  color, sex, pregnancy, physical disability, or national origin
  565  pursuant to s. 509.092.
  566         (7)Advertising platforms that comply with the requirements
  567  of this section are deemed to be in compliance with the
  568  requirements of this chapter. This section does not create and
  569  is not intended to create a private cause of action against
  570  advertising platforms. An advertising platform may not be held
  571  liable for any action it takes voluntarily in good faith in
  572  relation to its users to comply with this chapter or the
  573  advertising platform’s terms of service.
  574         Section 6. Subsections (10) and (11) are added to section
  575  509.261, Florida Statutes, to read:
  576         509.261 Revocation or suspension of licenses; fines;
  577  procedure.—
  578         (10) The division may revoke, refuse to issue or renew, or
  579  suspend for a period of not more than 30 days a vacation rental
  580  license when:
  581         (a) The operation of the subject premises violates the
  582  terms of an applicable lease or property restriction, including
  583  any property restriction adopted pursuant to chapter 718,
  584  chapter 719, or chapter 720, as determined by a final order of a
  585  court of competent jurisdiction or a written decision by an
  586  arbitrator authorized to arbitrate a dispute relating to the
  587  subject property and a lease or property restriction;
  588         (b) The owner or operator fails to provide proof of
  589  registration, if required by local law, ordinance, or
  590  regulation;
  591         (c) The registration of the vacation rental is terminated
  592  by a local government as provided in s. 509.032(7)(b)5.; or
  593         (d) The premises and its owner are the subject of a final
  594  order or judgment lawfully directing the termination of the
  595  premises’ use as a vacation rental.
  596         (11) The division may suspend, for a period of not more
  597  than 30 days, a vacation rental license when the owner or
  598  operator has been found by the code enforcement board, pursuant
  599  to s. 162.06, to have two or more code violations related to the
  600  vacation rental during a period of 90 days. The division shall
  601  issue a written warning or notice and provide an opportunity to
  602  cure a violation before commencing any legal proceeding under
  603  this subsection.
  604         Section 7. Subsection (12) of section 159.27, Florida
  605  Statutes, is amended to read:
  606         159.27 Definitions.—The following words and terms, unless
  607  the context clearly indicates a different meaning, shall have
  608  the following meanings:
  609         (12) “Public lodging or restaurant facility” means property
  610  used for any public lodging establishment as defined in s.
  611  509.242 or public food service establishment as defined in s.
  612  509.013 s. 509.013(5) if it is part of the complex of, or
  613  necessary to, another facility qualifying under this part.
  614         Section 8. Paragraph (jj) of subsection (7) of section
  615  212.08, Florida Statutes, is amended to read:
  616         212.08 Sales, rental, use, consumption, distribution, and
  617  storage tax; specified exemptions.—The sale at retail, the
  618  rental, the use, the consumption, the distribution, and the
  619  storage to be used or consumed in this state of the following
  620  are hereby specifically exempt from the tax imposed by this
  621  chapter.
  622         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  623  entity by this chapter do not inure to any transaction that is
  624  otherwise taxable under this chapter when payment is made by a
  625  representative or employee of the entity by any means,
  626  including, but not limited to, cash, check, or credit card, even
  627  when that representative or employee is subsequently reimbursed
  628  by the entity. In addition, exemptions provided to any entity by
  629  this subsection do not inure to any transaction that is
  630  otherwise taxable under this chapter unless the entity has
  631  obtained a sales tax exemption certificate from the department
  632  or the entity obtains or provides other documentation as
  633  required by the department. Eligible purchases or leases made
  634  with such a certificate must be in strict compliance with this
  635  subsection and departmental rules, and any person who makes an
  636  exempt purchase with a certificate that is not in strict
  637  compliance with this subsection and the rules is liable for and
  638  shall pay the tax. The department may adopt rules to administer
  639  this subsection.
  640         (jj) Complimentary meals.—Also exempt from the tax imposed
  641  by this chapter are food or drinks that are furnished as part of
  642  a packaged room rate by any person offering for rent or lease
  643  any transient living accommodations as described in s.
  644  509.013(10)(a) s. 509.013(4)(a) which are licensed under part I
  645  of chapter 509 and which are subject to the tax under s. 212.03,
  646  if a separate charge or specific amount for the food or drinks
  647  is not shown. Such food or drinks are considered to be sold at
  648  retail as part of the total charge for the transient living
  649  accommodations. Moreover, the person offering the accommodations
  650  is not considered to be the consumer of items purchased in
  651  furnishing such food or drinks and may purchase those items
  652  under conditions of a sale for resale.
  653         Section 9. Paragraph (b) of subsection (4) of section
  654  316.1955, Florida Statutes, is amended to read:
  655         316.1955 Enforcement of parking requirements for persons
  656  who have disabilities.—
  657         (4)
  658         (b) Notwithstanding paragraph (a), a theme park or an
  659  entertainment complex as defined in s. 509.013 s. 509.013(9)
  660  which provides parking in designated areas for persons who have
  661  disabilities may allow any vehicle that is transporting a person
  662  who has a disability to remain parked in a space reserved for
  663  persons who have disabilities throughout the period the theme
  664  park is open to the public for that day.
  665         Section 10. Subsection (5) of section 404.056, Florida
  666  Statutes, is amended to read:
  667         404.056 Environmental radiation standards and projects;
  668  certification of persons performing measurement or mitigation
  669  services; mandatory testing; notification on real estate
  670  documents; rules.—
  671         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  672  shall be provided on at least one document, form, or application
  673  executed at the time of, or before prior to, contract for sale
  674  and purchase of any building or execution of a rental agreement
  675  for any building. Such notification must shall contain the
  676  following language:
  677  
  678         “RADON GAS: Radon is a naturally occurring radioactive gas
  679  that, when it has accumulated in a building in sufficient
  680  quantities, may present health risks to persons who are exposed
  681  to it over time. Levels of radon that exceed federal and state
  682  guidelines have been found in buildings in Florida. Additional
  683  information regarding radon and radon testing may be obtained
  684  from your county health department.”
  685  
  686  The requirements of this subsection do not apply to any
  687  residential transient occupancy, as described in s. 509.013 s.
  688  509.013(12), provided that such occupancy is 45 days or less in
  689  duration.
  690         Section 11. Subsection (6) of section 477.0135, Florida
  691  Statutes, is amended to read:
  692         477.0135 Exemptions.—
  693         (6) A license is not required of any individual providing
  694  makeup or special effects services in a theme park or
  695  entertainment complex to an actor, stunt person, musician,
  696  extra, or other talent, or providing makeup or special effects
  697  services to the general public. The term “theme park or
  698  entertainment complex” has the same meaning as in s. 509.013 s.
  699  509.013(9).
  700         Section 12. Paragraph (b) of subsection (2) of section
  701  509.221, Florida Statutes, is amended to read:
  702         509.221 Sanitary regulations.—
  703         (2)
  704         (b) Within a theme park or entertainment complex as defined
  705  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  706  be in the same building as the public food service
  707  establishment, so long as they are reasonably accessible.
  708         Section 13. Paragraph (b) of subsection (5) of section
  709  553.5041, Florida Statutes, is amended to read:
  710         553.5041 Parking spaces for persons who have disabilities.—
  711         (5) Accessible perpendicular and diagonal accessible
  712  parking spaces and loading zones must be designed and located to
  713  conform to ss. 502 and 503 of the standards.
  714         (b) If there are multiple entrances or multiple retail
  715  stores, the parking spaces must be dispersed to provide parking
  716  at the nearest accessible entrance. If a theme park or an
  717  entertainment complex as defined in s. 509.013 s. 509.013(9)
  718  provides parking in several lots or areas from which access to
  719  the theme park or entertainment complex is provided, a single
  720  lot or area may be designated for parking by persons who have
  721  disabilities, if the lot or area is located on the shortest
  722  accessible route to an accessible entrance to the theme park or
  723  entertainment complex or to transportation to such an accessible
  724  entrance.
  725         Section 14. Paragraph (b) of subsection (5) of section
  726  559.955, Florida Statutes, is amended to read:
  727         559.955 Home-based businesses; local government
  728  restrictions.—
  729         (5) The application of this section does not supersede:
  730         (b) Local laws, ordinances, or regulations related to
  731  transient public lodging establishments, as defined in s.
  732  509.013(10)(a)1. s. 509.013(4)(a)1., that are not otherwise
  733  preempted under chapter 509.
  734         Section 15. Subsection (2) of section 705.17, Florida
  735  Statutes, is amended to read:
  736         705.17 Exceptions.—
  737         (2) Sections 705.1015-705.106 do not apply to any personal
  738  property lost or abandoned on premises located within a theme
  739  park or entertainment complex, as defined in s. 509.013 s.
  740  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  741  on the premises of a public food service establishment or a
  742  public lodging establishment licensed under part I of chapter
  743  509, if the owner or operator of such premises elects to comply
  744  with s. 705.185.
  745         Section 16. Section 705.185, Florida Statutes, is amended
  746  to read:
  747         705.185 Disposal of personal property lost or abandoned on
  748  the premises of certain facilities.—When any lost or abandoned
  749  personal property is found on premises located within a theme
  750  park or entertainment complex, as defined in s. 509.013 s.
  751  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  752  on the premises of a public food service establishment or a
  753  public lodging establishment licensed under part I of chapter
  754  509, if the owner or operator of such premises elects to comply
  755  with this section, any lost or abandoned property must be
  756  delivered to such owner or operator, who must take charge of the
  757  property and make a record of the date such property was found.
  758  If the property is not claimed by its owner within 30 days after
  759  it is found, or a longer period of time as may be deemed
  760  appropriate by the owner or operator of the premises, the owner
  761  or operator of the premises may not sell and must dispose of the
  762  property or donate it to a charitable institution that is exempt
  763  from federal income tax under s. 501(c)(3) of the Internal
  764  Revenue Code for sale or other disposal as the charitable
  765  institution deems appropriate. The rightful owner of the
  766  property may reclaim the property from the owner or operator of
  767  the premises at any time before the disposal or donation of the
  768  property in accordance with this section and the established
  769  policies and procedures of the owner or operator of the
  770  premises. A charitable institution that accepts an electronic
  771  device, as defined in s. 815.03(9), access to which is not
  772  secured by a password or other personal identification
  773  technology, shall make a reasonable effort to delete all
  774  personal data from the electronic device before its sale or
  775  disposal.
  776         Section 17. Section 717.1355, Florida Statutes, is amended
  777  to read:
  778         717.1355 Theme park and entertainment complex tickets.—This
  779  chapter does not apply to any tickets for admission to a theme
  780  park or entertainment complex as defined in s. 509.013 s.
  781  509.013(9), or to any tickets to a permanent exhibition or
  782  recreational activity within such theme park or entertainment
  783  complex.
  784         Section 18. Subsection (8) of section 877.24, Florida
  785  Statutes, is amended to read:
  786         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
  787  apply to a minor who is:
  788         (8) Attending an organized event held at and sponsored by a
  789  theme park or entertainment complex as defined in s. 509.013 s.
  790  509.013(9).
  791         Section 19. The application of this act does not supersede
  792  any current or future declaration or declaration of condominium
  793  adopted pursuant to chapter 718, Florida Statutes, cooperative
  794  document adopted pursuant to chapter 719, Florida Statutes, or
  795  declaration or declaration of covenant adopted pursuant to
  796  chapter 720, Florida Statutes.
  797         Section 20. (1)The Department of Revenue is authorized,
  798  and all conditions are deemed to be met, to adopt emergency
  799  rules pursuant to s. 120.54(4), Florida Statutes, for the
  800  purpose of implementing the amendment made by this act to s.
  801  212.03, Florida Statutes, including establishing procedures to
  802  facilitate the remittance of taxes.
  803         (2)Notwithstanding any other law, emergency rules adopted
  804  pursuant to subsection (1) are effective for 6 months after
  805  adoption and may be renewed during the pendency of procedures to
  806  adopt permanent rules addressing the subject of the emergency
  807  rules.
  808         (3)This section expires January 1, 2026.
  809         Section 21. Except as otherwise expressly provided in this
  810  act, this act shall take effect upon becoming a law.