Florida Senate - 2024 CS for SB 280
By the Committee on Fiscal Policy; and Senator DiCeglie
594-02244-24 2024280c1
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”; making technical changes; amending s.
8 509.032, F.S.; adding licensing to the regulated
9 activities of public lodging establishments and public
10 food service establishments which are preempted to the
11 state; providing applicability; revising an exception
12 to the prohibition against certain local regulation of
13 vacation rentals; providing applicability; preempting
14 the regulation of advertising platforms to the state;
15 authorizing the adoption of local laws, ordinances, or
16 regulations that require the registration of vacation
17 rentals; authorizing local governments to adopt
18 vacation rental registration programs and impose fines
19 for failure to register; authorizing local governments
20 to charge a reasonable fee for processing registration
21 applications; authorizing local laws, ordinances, or
22 regulations to require annual renewal of a
23 registration and to charge a reasonable fee for such
24 renewal; providing that a change in ownership may
25 require a new application for registration;
26 authorizing local governments to charge a reasonable
27 fee to inspect a vacation rental for a specified
28 purpose; specifying requirements and procedures for,
29 and limitations on, local vacation rental registration
30 programs; authorizing local governments to fine
31 vacation rental operators under certain circumstances;
32 specifying procedures related to the imposition of
33 fines; providing applicability relating to certain
34 money judgment provisions; requiring local governments
35 to issue a written notice of violation under certain
36 circumstances; requiring the code enforcement board or
37 special magistrate to make certain recommendations
38 under specified circumstances; authorizing local
39 governments to suspend a vacation rental registration
40 for specified periods of time; prohibiting local
41 governments from suspending a vacation rental
42 registration for violations that are not directly
43 related to the vacation rental premises; requiring
44 local governments to provide notice of registration
45 suspension, within a specified timeframe, to vacation
46 rental operators and the Division of Hotels and
47 Restaurants of the Department of Business and
48 Professional Regulation; providing requirements for
49 such notice; requiring, by a certain date, that local
50 governments use the vacation rental information system
51 to provide such notice to the division; providing that
52 local governments may revoke or refuse to renew a
53 vacation rental registration under certain
54 circumstances; requiring local governments to provide
55 notice of revocation of or refusal to renew a vacation
56 rental registration to vacation rental operators and
57 the division within a specified timeframe; requiring,
58 by a certain date, local governments to use the
59 vacation rental information system to provide such
60 notice to the division; providing that vacation rental
61 operators may appeal a denial, suspension, or
62 revocation of, or a refusal to renew, the registration
63 of a vacation rental; providing procedures for such
64 appeal; providing construction; amending s. 509.241,
65 F.S.; authorizing the division to issue temporary
66 licenses upon receipt of vacation rental license
67 applications while such applications are pending;
68 providing for expiration of such licenses; requiring
69 that any license issued by the division be
70 conspicuously displayed to the public inside the
71 licensed establishment; requiring that a vacation
72 rental’s registration number, if applicable, be
73 conspicuously displayed inside the vacation rental;
74 requiring vacation rental operators managing a license
75 classified as a vacation rental to submit local
76 vacation rental registration numbers, if applicable,
77 within a specified timeframe to the division through
78 the division’s online system; requiring the division
79 to assign a unique identifier on each vacation rental
80 license which identifies each individual vacation
81 rental dwelling or unit; creating s. 509.243, F.S.;
82 requiring advertising platforms to require that
83 persons placing advertisements or listings for
84 vacation rentals include certain information in the
85 advertisements or listings and attest to certain
86 information; requiring advertising platforms to
87 display certain information; requiring, as of a
88 specified date, advertising platforms to verify
89 certain information before publishing an advertisement
90 or listing on their platforms, prohibit and remove
91 from public view an advertisement or a listing under
92 certain circumstances, and make certain notifications
93 to the division; requiring advertising platforms to
94 collect and remit specified taxes for certain
95 transactions; authorizing the division to issue and
96 deliver a notice to cease and desist for certain
97 violations; providing that such notice does not
98 constitute agency action for which certain hearings
99 may be sought; authorizing the division to issue cease
100 and desist notices in certain circumstances; providing
101 that issuance of such notice does not constitute an
102 agency action; authorizing the division to file
103 certain proceedings for the purpose of enforcing a
104 cease and desist notice; authorizing the division to
105 collect attorney fees and costs under certain
106 circumstances; authorizing the division to impose a
107 fine on advertising platforms for certain violations;
108 requiring the division to issue written notice of
109 violations to advertising platforms before commencing
110 certain legal proceedings; requiring advertising
111 platforms to adopt an antidiscrimination policy and to
112 inform their users of the policy’s provisions;
113 providing construction; creating s. 509.244, F.S.;
114 defining the term “application program interface”;
115 requiring the division, by a specified date, to create
116 and maintain a certain vacation rental information
117 system; specifying requirements for the system;
118 amending s. 509.261, F.S.; authorizing the division to
119 revoke, refuse to issue or renew, or suspend vacation
120 rental licenses under certain circumstances; requiring
121 the division to specify the number of the license
122 number of the vacation rental dwelling or unit which
123 has been revoked, not renewed, or suspended; requiring
124 the department to input such status in the vacation
125 rental information system; requiring that the
126 division’s vacation rental license suspension run
127 concurrently with a local vacation rental registration
128 suspension; amending ss. 159.27, 212.08, 316.1955,
129 404.056, 477.0135, 509.221, 553.5041, 559.955, 561.20,
130 705.17, 705.185, 717.1355, and 877.24, F.S.;
131 conforming cross-references; providing construction;
132 authorizing the Department of Revenue to adopt
133 emergency rules; providing requirements and an
134 expiration date for the emergency rules; providing for
135 the expiration of such rulemaking authority; providing
136 an appropriation; providing effective dates.
137
138 Be It Enacted by the Legislature of the State of Florida:
139
140 Section 1. Effective January 1, 2025, subsection (2) of
141 section 212.03, Florida Statutes, is amended to read:
142 212.03 Transient rentals tax; rate, procedure, enforcement,
143 exemptions.—
144 (2)(a) The tax provided for in this section is herein shall
145 be in addition to the total amount of the rental, must shall be
146 charged by the lessor or person receiving the rent in and by
147 said rental arrangement to the lessee or person paying the
148 rental, and is shall be due and payable at the time of the
149 receipt of such rental payment by the lessor or person, as
150 defined in this chapter, who receives such said rental or
151 payment. The owner, lessor, or person receiving the rent shall
152 remit the tax to the department at the times and in the manner
153 hereinafter provided for dealers to remit taxes under this
154 chapter. The same duties imposed by this chapter upon dealers in
155 tangible personal property respecting the collection and
156 remission of the tax; the making of returns; the keeping of
157 books, records, and accounts; and the compliance with the rules
158 and regulations of the department in the administration of this
159 chapter shall apply to and are be binding upon all persons who
160 manage or operate hotels, apartment houses, roominghouses,
161 tourist and trailer camps, and the rental of condominium units,
162 and to all persons who collect or receive such rents on behalf
163 of such owner or lessor taxable under this chapter.
164 (b) If a guest uses a payment system on or through an
165 advertising platform as defined in s. 509.013 to pay for the
166 rental of a vacation rental located in this state, the
167 advertising platform must collect and remit taxes as provided in
168 this paragraph.
169 1. An advertising platform that owns, operates, or manages
170 a vacation rental or that is related within the meaning of s.
171 267(b), s. 707(b), or s. 1504 of the Internal Revenue Code of
172 1986, as amended, to a person who owns, operates, or manages the
173 vacation rental shall collect and remit all taxes due under this
174 section and ss. 125.0104, 125.0108, 205.044, 212.0305, and
175 212.055 which are related to the rental.
176 2. An advertising platform to which subparagraph 1. does
177 not apply shall collect and remit all taxes due from the owner,
178 operator, or manager under this section and ss. 125.0104,
179 125.0108, 205.044, 212.0305, and 212.055 which are related to
180 the rental. Of the total amount paid by the lessee or rentee,
181 the amount retained by the advertising platform for reservation
182 or payment services is not taxable under this section or ss.
183 125.0104, 125.0108, 205.044, 212.0305, and 212.055.
184
185 In order to facilitate the remittance of such taxes, the
186 department and counties that have elected to self-administer the
187 taxes imposed under chapter 125 shall allow advertising
188 platforms to register, collect, and remit such taxes.
189 Section 2. Section 509.013, Florida Statutes, is reordered
190 and amended to read:
191 509.013 Definitions.—As used in this chapter, except as
192 provided in subsection (14), the term:
193 (1) “Advertising platform” means a person as defined in s.
194 1.01(3) which:
195 (a) Provides an online application, software, a website, or
196 a system through which a vacation rental located in this state
197 is advertised or held out to the public as available to rent for
198 transient occupancy;
199 (b) Provides or maintains a marketplace for the renting of
200 a vacation rental for transient occupancy; and
201 (c) Provides a reservation or payment system that
202 facilitates a transaction for the renting of a vacation rental
203 for transient occupancy and for which the person collects or
204 receives, directly or indirectly, a fee in connection with the
205 reservation or payment service provided for the rental
206 transaction.
207 (3)(1) “Division” means the Division of Hotels and
208 Restaurants of the Department of Business and Professional
209 Regulation.
210 (8)(2) “Operator” means the owner, licensee, proprietor,
211 lessee, manager, assistant manager, or appointed agent of a
212 public lodging establishment or public food service
213 establishment.
214 (4)(3) “Guest” means any patron, customer, tenant, lodger,
215 boarder, or occupant of a public lodging establishment or public
216 food service establishment.
217 (10)(a)(4)(a) “Public lodging establishment” includes a
218 transient public lodging establishment as defined in
219 subparagraph 2. subparagraph 1. and a nontransient public
220 lodging establishment as defined in subparagraph 1 subparagraph
221 2.
222 2.1. “Transient public lodging establishment” means any
223 unit, group of units, dwelling, building, or group of buildings
224 within a single complex of buildings which is rented to guests
225 more than three times in a calendar year for periods of less
226 than 30 days or 1 calendar month, whichever is less, or which is
227 advertised or held out to the public as a place regularly rented
228 to guests.
229 1.2. “Nontransient public lodging establishment” means any
230 unit, group of units, dwelling, building, or group of buildings
231 within a single complex of buildings which is rented to guests
232 for periods of at least 30 days or 1 calendar month, whichever
233 is less, or which is advertised or held out to the public as a
234 place regularly rented to guests for periods of at least 30 days
235 or 1 calendar month.
236
237 License classifications of public lodging establishments, and
238 the definitions therefor, are as provided set out in s. 509.242.
239 For the purpose of licensure, the term does not include
240 condominium common elements as defined in s. 718.103.
241 (b) The following are excluded from the definitions in
242 paragraph (a):
243 1. Any dormitory or other living or sleeping facility
244 maintained by a public or private school, college, or university
245 for the use of students, faculty, or visitors.
246 2. Any facility certified or licensed and regulated by the
247 Agency for Health Care Administration or the Department of
248 Children and Families or other similar place regulated under s.
249 381.0072.
250 3. Any place renting four rental units or less, unless the
251 rental units are advertised or held out to the public to be
252 places that are regularly rented to transients.
253 4. Any unit or group of units in a condominium,
254 cooperative, or timeshare plan and any individually or
255 collectively owned one-family, two-family, three-family, or
256 four-family dwelling house or dwelling unit that is rented for
257 periods of at least 30 days or 1 calendar month, whichever is
258 less, and that is not advertised or held out to the public as a
259 place regularly rented for periods of less than 1 calendar
260 month, provided that no more than four rental units within a
261 single complex of buildings are available for rent.
262 5. Any migrant labor camp or residential migrant housing
263 permitted by the Department of Health under ss. 381.008
264 381.00895.
265 6. Any establishment inspected by the Department of Health
266 and regulated by chapter 513.
267 7. A facility operated by a nonprofit which provides Any
268 nonprofit organization that operates a facility providing
269 housing only to patients, patients’ families, and patients’
270 caregivers and not to the general public.
271 8. Any apartment building inspected by the United States
272 Department of Housing and Urban Development or other entity
273 acting on the department’s behalf which that is designated
274 primarily as housing for persons at least 62 years of age. The
275 division may require the operator of the apartment building to
276 attest in writing that such building meets the criteria provided
277 in this subparagraph. The division may adopt rules to implement
278 this requirement.
279 9. Any roominghouse, boardinghouse, or other living or
280 sleeping facility that may not be classified as a hotel, motel,
281 timeshare project, vacation rental, nontransient apartment, bed
282 and breakfast inn, or transient apartment under s. 509.242.
283 (9)(a)(5)(a) “Public food service establishment” means any
284 building, vehicle, place, or structure, or any room or division
285 in a building, vehicle, place, or structure where food is
286 prepared, served, or sold for immediate consumption on or in the
287 vicinity of the premises; called for or taken out by customers;
288 or prepared before prior to being delivered to another location
289 for consumption. The term includes a culinary education program,
290 as defined in s. 381.0072(2), which offers, prepares, serves, or
291 sells food to the general public, regardless of whether it is
292 inspected by another state agency for compliance with sanitation
293 standards.
294 (b) The following are excluded from the definition in
295 paragraph (a):
296 1. Any place maintained and operated by a public or private
297 school, college, or university:
298 a. For the use of students and faculty; or
299 b. Temporarily, to serve such events as fairs, carnivals,
300 food contests, cook-offs, and athletic contests.
301 2. Any eating place maintained and operated by a church or
302 a religious, nonprofit fraternal, or nonprofit civic
303 organization:
304 a. For the use of members and associates; or
305 b. Temporarily, to serve such events as fairs, carnivals,
306 food contests, cook-offs, or athletic contests.
307
308 Upon request by the division, a church or a religious, nonprofit
309 fraternal, or nonprofit civic organization claiming an exclusion
310 under this subparagraph must provide the division documentation
311 of its status as a church or a religious, nonprofit fraternal,
312 or nonprofit civic organization.
313 3. Any eating place maintained and operated by an
314 individual or entity at a food contest, cook-off, or a temporary
315 event lasting from 1 to 3 days which is hosted by a church or a
316 religious, nonprofit fraternal, or nonprofit civic organization.
317 Upon request by the division, the event host must provide the
318 division documentation of its status as a church or a religious,
319 nonprofit fraternal, or nonprofit civic organization.
320 4. Any eating place located on an airplane, a train, a bus,
321 or a watercraft that which is a common carrier.
322 5. Any eating place maintained by a facility certified or
323 licensed and regulated by the Agency for Health Care
324 Administration or the Department of Children and Families or
325 other similar place that is regulated under s. 381.0072.
326 6. Any place of business issued a permit or inspected by
327 the Department of Agriculture and Consumer Services under s.
328 500.12.
329 7. Any place of business where the food available for
330 consumption is limited to ice, beverages with or without
331 garnishment, popcorn, or prepackaged items sold without
332 additions or preparation.
333 8. Any theater, if the primary use is as a theater and if
334 patron service is limited to food items customarily served to
335 the admittees of theaters.
336 9. Any vending machine that dispenses any food or beverages
337 other than potentially hazardous foods, as defined by division
338 rule.
339 10. Any vending machine that dispenses potentially
340 hazardous food and which is located in a facility regulated
341 under s. 381.0072.
342 11. Any research and development test kitchen limited to
343 the use of employees and which is not open to the general
344 public.
345 (2)(6) “Director” means the Director of the Division of
346 Hotels and Restaurants of the Department of Business and
347 Professional Regulation.
348 (11)(7) “Single complex of buildings” means all buildings
349 or structures that are owned, managed, controlled, or operated
350 under one business name and are situated on the same tract or
351 plot of land that is not separated by a public street or
352 highway.
353 (12)(8) “Temporary food service event” means any event of
354 30 days or less in duration where food is prepared, served, or
355 sold to the general public.
356 (13)(9) “Theme park or entertainment complex” means a
357 complex comprised of at least 25 contiguous acres owned and
358 controlled by the same business entity and which contains
359 permanent exhibitions and a variety of recreational activities
360 and has a minimum of 1 million visitors annually.
361 (14)(10) “Third-party provider” means, for purposes of s.
362 509.049, any provider of an approved food safety training
363 program that provides training or such a training program to a
364 public food service establishment that is not under common
365 ownership or control with the provider.
366 (16)(11) “Transient establishment” means any public lodging
367 establishment that is rented or leased to guests by an operator
368 whose intention is that such guests’ occupancy will be
369 temporary.
370 (17)(12) “Transient occupancy” means occupancy when it is
371 the intention of the parties that the occupancy will be
372 temporary. There is a rebuttable presumption that, when the
373 dwelling unit occupied is not the sole residence of the guest,
374 the occupancy is transient.
375 (15)(13) “Transient” means a guest in transient occupancy.
376 (6)(14) “Nontransient establishment” means any public
377 lodging establishment that is rented or leased to guests by an
378 operator whose intention is that the dwelling unit occupied will
379 be the sole residence of the guest.
380 (7)(15) “Nontransient occupancy” means occupancy when it is
381 the intention of the parties that the occupancy will not be
382 temporary. There is a rebuttable presumption that, when the
383 dwelling unit occupied is the sole residence of the guest, the
384 occupancy is nontransient.
385 (5)(16) “Nontransient” means a guest in nontransient
386 occupancy.
387 Section 3. Paragraph (c) of subsection (3) and subsection
388 (7) of section 509.032, Florida Statutes, are amended, and
389 subsection (8) is added to that section, to read:
390 509.032 Duties.—
391 (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
392 EVENTS.—The division shall:
393 (c) Administer a public notification process for temporary
394 food service events and distribute educational materials that
395 address safe food storage, preparation, and service procedures.
396 1. Sponsors of temporary food service events shall notify
397 the division not less than 3 days before the scheduled event of
398 the type of food service proposed, the time and location of the
399 event, a complete list of food service vendors participating in
400 the event, the number of individual food service facilities each
401 vendor will operate at the event, and the identification number
402 of each food service vendor’s current license as a public food
403 service establishment or temporary food service event licensee.
404 Notification may be completed orally, by telephone, in person,
405 or in writing. A public food service establishment or food
406 service vendor may not use this notification process to
407 circumvent the license requirements of this chapter.
408 2. The division shall keep a record of all notifications
409 received for proposed temporary food service events and shall
410 provide appropriate educational materials to the event sponsors
411 and notify the event sponsors of the availability of the food
412 recovery brochure developed under s. 595.420.
413 3.a. Unless excluded under s. 509.013(9)(b) s.
414 509.013(5)(b), a public food service establishment or other food
415 service vendor must obtain one of the following classes of
416 license from the division: an individual license, for a fee of
417 no more than $105, for each temporary food service event in
418 which it participates; or an annual license, for a fee of no
419 more than $1,000, which that entitles the licensee to
420 participate in an unlimited number of food service events during
421 the license period. The division shall establish license fees,
422 by rule, and may limit the number of food service facilities a
423 licensee may operate at a particular temporary food service
424 event under a single license.
425 b. Public food service establishments holding current
426 licenses from the division may operate under the regulations of
427 such a license at temporary food service events.
428 (7) PREEMPTION AUTHORITY.—
429 (a) The regulation of public lodging establishments and
430 public food service establishments, including, but not limited
431 to, sanitation standards, licensing, inspections, training and
432 testing of personnel, and matters related to the nutritional
433 content and marketing of foods offered in such establishments,
434 is preempted to the state. This paragraph does not preempt the
435 authority of a local government or local enforcement district to
436 conduct inspections of public lodging and public food service
437 establishments for compliance with the Florida Building Code and
438 the Florida Fire Prevention Code, pursuant to ss. 553.80 and
439 633.206.
440 (b) A local law, ordinance, or regulation may not prohibit
441 vacation rentals or regulate the duration or frequency of rental
442 of vacation rentals. This paragraph and subsection (8) do does
443 not apply to any local law, ordinance, or regulation adopted on
444 or before June 1, 2011, including such a law, ordinance, or
445 regulation that is amended to be less restrictive or to comply
446 with the local registration requirements provided in subsection
447 (8), or when a law, ordinance, or regulation adopted after June
448 1, 2011, regulates vacation rentals, if such law, ordinance, or
449 regulation is less restrictive than a law, ordinance, or
450 regulation that was in effect on June 1, 2011.
451 (c) Paragraph (b) and subsection (8) do does not apply to
452 any local law, ordinance, or regulation exclusively relating to
453 property valuation as a criterion for vacation rental if the
454 local law, ordinance, or regulation is required to be approved
455 by the state land planning agency pursuant to an area of
456 critical state concern designation.
457 (d) The regulation of advertising platforms is preempted to
458 the state.
459 (8) LOCAL REGISTRATION OF VACATION RENTALS; SUSPENSION;
460 REVOCATIONS; FINES.—Notwithstanding paragraph (7)(a), a local
461 law, ordinance, or regulation may require the registration of
462 vacation rentals with a local vacation rental registration
463 program. Local governments may implement a vacation rental
464 registration program pursuant to this subsection and may impose
465 a fine for failure to register under the local program.
466 (a) A local government may charge a reasonable fee per unit
467 for processing a registration application. A local law,
468 ordinance, or regulation may require annual renewal of a
469 registration and may charge a reasonable renewal fee per unit
470 for processing of a registration renewal. However, if there is a
471 change of ownership, the new owner may be required to submit a
472 new application for registration. Subsequent to the registration
473 of a vacation rental, a local government may charge a reasonable
474 fee to inspect a vacation rental after registration for
475 compliance with the Florida Building Code and the Florida Fire
476 Prevention Code, described in ss. 553.80 and 633.206,
477 respectively.
478 (b) As a condition of registration or renewal of a vacation
479 rental, a local law, ordinance, or regulation establishing a
480 local vacation rental registration program may only require the
481 operator of a vacation rental to do the following:
482 1. Submit identifying information about the owner and the
483 operator, if applicable, and the subject vacation rental
484 premises.
485 2. Provide proof of a license with the unique identifier
486 issued by the division to operate as a vacation rental.
487 3. Obtain all required tax registrations, receipts, or
488 certificates issued by the Department of Revenue, a county, or a
489 municipality.
490 4. Update required information as necessary to ensure it is
491 current.
492 5. Designate and maintain at all times a responsible party
493 who is capable of responding to complaints or emergencies
494 related to the vacation rental, including being available by
495 telephone at a provided contact telephone number 24 hours a day,
496 7 days a week, and receiving legal notice of violations on
497 behalf of the vacation rental operator.
498 6. State the maximum occupancy of the vacation rental in
499 compliance with the Florida Fire Prevention Code, described in
500 s. 633.206.
501 7. Pay in full all recorded municipal or county code liens
502 against the subject vacation rental premises.
503 (c) Within 15 business days after receiving an application
504 for registration of a vacation rental, a local government shall
505 review the application for completeness and accept the
506 registration of the vacation rental or issue a written notice of
507 denial.
508 1. The vacation rental operator and the local government
509 may agree to a reasonable request to extend the timeframes
510 provided in this paragraph, particularly in the event of a force
511 majeure or other extraordinary circumstance.
512 2. If a local government fails to accept or deny the
513 registration within the timeframes provided in this paragraph,
514 the application is deemed accepted.
515 (d) If a local government denies a registration of a
516 vacation rental, the local government must give written notice
517 to the applicant. Such notice may be provided by United States
518 mail or electronically. The notice must specify with
519 particularity the factual reasons for the denial and include a
520 citation to the applicable portions of the ordinance, rule,
521 statute, or other legal authority for the denial of the
522 registration. A local government may not prohibit an applicant
523 from reapplying if the applicant cures the identified
524 deficiencies.
525 (e)1. Upon acceptance of a vacation rental registration, a
526 local government shall assign a unique registration number to
527 the vacation rental unit and provide the registration number or
528 other indicia of registration to the vacation rental operator in
529 writing or electronically.
530 2. The vacation rental operator must provide the vacation
531 rental registration number to the division within 5 days after
532 receipt of the registration number.
533 (f)1. A local government may fine a vacation rental
534 operator up to $500 if he or she:
535 a. Fails to continue to meet the registration requirements
536 in paragraph (b);
537 b. Is operating a vacation rental without registering it
538 with the local government as a vacation rental; or
539 c. Fails to provide the division with the unique
540 registration number as required in paragraph (e).
541 2. Before issuing a fine, the local government shall issue
542 written notice of such violation and provide a vacation rental
543 operator 15 days to cure the violation. If the vacation rental
544 operator has not cured the violation within the 15 days, the
545 local government may issue a fine.
546 (g) A certified copy of an order imposing a fine may be
547 recorded in the public records and thereafter constitutes a lien
548 against the real property on which the violation exists and upon
549 any other real or personal property owned by the violator. Upon
550 petition to the circuit court, such order is enforceable in the
551 same manner as a court judgment by the sheriffs of this state,
552 including execution and levy against the personal property of
553 the violator, but such order may not be deemed to be a court
554 judgment except for enforcement purposes. A fine imposed
555 pursuant to this subsection will continue to accrue until the
556 violator comes into compliance or until judgment is rendered in
557 a suit filed pursuant to this section, whichever occurs first. A
558 lien arising from a fine imposed pursuant to this subsection
559 runs in favor of the local government, and the local government
560 shall execute a satisfaction or release of lien upon full
561 payment. If such lien remains unpaid 3 months or more after the
562 filing of the lien, the local government may foreclose on the
563 lien against the real property on which the violation exists or
564 sue to recover a money judgment for the amount of the lien, plus
565 accrued interest. A lien created pursuant to this part may not
566 be foreclosed on real property that is a homestead under s. 4,
567 Art. X of the State Constitution. The money judgment provisions
568 of this section do not apply to real property or personal
569 property that is covered under s. 4(a), Art. X of the State
570 Constitution.
571 (h)1. If a code violation related to the vacation rental is
572 found by the code enforcement board or special magistrate to be
573 a material violation of a local law, ordinance, or regulation
574 that does not solely apply to vacation rentals, and the
575 violation is directly related to the vacation rental premises,
576 the local government must issue a written notice of such
577 violation.
578 2. If a code violation related to the vacation rental is
579 found to be a material violation of a local law, ordinance, or
580 regulation as described in subparagraph 1., the code enforcement
581 board or special magistrate must make a recommendation to the
582 local government as to whether a vacation rental registration
583 should be suspended.
584 3. The code enforcement board or special magistrate must
585 recommend the suspension of the vacation rental registration if
586 there are:
587 a. One or more violations on 5 separate days during a 60
588 day period;
589 b. One or more violations on 5 separate days during a 30
590 day period; or
591 c. One or more violations after two prior suspensions of
592 the vacation rental registration.
593 4. If the code enforcement board or special magistrate
594 recommends suspension of a vacation rental registration, a local
595 government may suspend such registration for a period of:
596 a. Up to 30 days for one or more violations on 5 separate
597 days during a 60-day period;
598 b. Up to 60 days for one or more violations on 5 separate
599 days during a 30-day period; or
600 c. Up to 90 days for one or more violations after two prior
601 suspensions of a vacation rental registration.
602 5. A local government may not suspend a vacation rental
603 registration for violations of a local law, ordinance, or
604 regulation which are not directly related to the vacation rental
605 premises.
606 6. A local government must provide notice of the suspension
607 of a vacation rental registration to the vacation rental
608 operator and the division within 5 days after the suspension.
609 The notice must include the start date of the suspension, which
610 must be at least 21 days after the suspension notice is sent to
611 the vacation rental operator and the division. Effective January
612 1, 2026, a local government must use the vacation rental
613 information system described in s. 509.244 to provide notice of
614 the suspension of a vacation rental registration to the
615 division.
616 (i)1. A local government may revoke or refuse to renew a
617 vacation rental registration if:
618 a. A vacation rental registration has been suspended three
619 times pursuant to paragraph (h);
620 b. There is an unsatisfied, recorded municipal lien or
621 county lien on the real property of the vacation rental.
622 However, the local government must allow the vacation rental
623 operator at least 60 days before the revocation of a
624 registration to satisfy the recorded municipal lien or county
625 lien; or
626 c. The vacation rental premises and its owner are the
627 subject of a final order or judgment by a court of competent
628 jurisdiction lawfully directing the termination of the premises’
629 use as a vacation rental.
630 2. A local government must provide notice within 5 days
631 after the revocation of, or refusal to renew, a vacation rental
632 registration to the vacation rental operator and the division.
633 The notice must include the date of revocation or nonrenewal,
634 which must be at least 21 days after the date such notice is
635 sent to the vacation rental operator and the division. Effective
636 January 1, 2026, a local government must use the vacation rental
637 information system described in s. 509.244 to provide notice of
638 the revocation of or refusal to renew a vacation rental
639 registration to the division.
640 (j) A vacation rental operator may appeal a denial,
641 suspension, or revocation of a vacation rental registration, or
642 a refusal to renew such registration, to the circuit court. An
643 appeal must be filed within 30 days after the issuance of the
644 denial, suspension, or revocation of, or refusal to renew, the
645 vacation rental registration. The court may assess and award
646 reasonable attorney fees and costs and damages to the prevailing
647 party.
648
649 This subsection does not prohibit a local government from
650 establishing a local law, ordinance, or regulation if it is
651 uniformly applied without regard to whether the residential
652 property is used as a vacation rental.
653 Section 4. Effective January 1, 2025, present paragraph (c)
654 of subsection (4) of section 509.241, Florida Statutes, is
655 redesignated as paragraph (d), a new paragraph (c) is added to
656 that subsection, subsection (5) is added to that section, and
657 subsections (2) and (3) of that section are amended, to read:
658 509.241 Licenses required; exceptions; division online
659 accounts and transactions.—
660 (2) APPLICATION FOR LICENSE.—Each person who plans to open
661 a public lodging establishment or a public food service
662 establishment shall apply for and receive a license from the
663 division before prior to the commencement of operation. A
664 condominium association, as defined in s. 718.103, which does
665 not own any units classified as vacation rentals or timeshare
666 projects under s. 509.242(1)(c) or (g) is not required to apply
667 for or receive a public lodging establishment license. Upon
668 receiving an application for a vacation rental license, the
669 division may grant a temporary license that authorizes the
670 vacation rental to begin operation while the application is
671 pending. The temporary license automatically expires upon final
672 agency action regarding the license application.
673 (3) DISPLAY OF LICENSE.—A Any license issued by the
674 division must shall be conspicuously displayed to the public
675 inside in the office or lobby of the licensed establishment.
676 Public food service establishments that which offer catering
677 services must shall display their license number on all
678 advertising for catering services. The vacation rental’s local
679 registration number must, if applicable, be conspicuously
680 displayed inside the vacation rental.
681 (4) ONLINE ACCOUNT AND TRANSACTIONS.—Each person who plans
682 to open a public lodging establishment or a public food service
683 establishment and each licensee or licensed agent must create
684 and maintain a division online account and provide an e-mail
685 address to the division to function as the primary contact for
686 all communication from the division.
687 (c) Each vacation rental operator managing a license
688 classified as a vacation rental as defined in s. 509.242(1)(c)
689 must submit to the division, through the division’s online
690 system, any applicable local vacation rental registration number
691 within 5 days after registration.
692 (5) UNIQUE IDENTIFIER.—The division shall assign a unique
693 identifier on each vacation rental license which identifies each
694 individual vacation rental dwelling or unit.
695 Section 5. Effective January 1, 2025, section 509.243,
696 Florida Statutes, is created to read:
697 509.243 Advertising platforms.—
698 (1) An advertising platform shall require that a person who
699 places an advertisement or a listing of a vacation rental which
700 offers it for rent do all of the following:
701 (a) Include in the advertisement or listing the vacation
702 rental license number with the associated unique identifier and,
703 if applicable, the local registration number.
704 (b) Attest to the best of the person’s knowledge that the
705 vacation rental’s license with the associated unique identifier
706 and, if applicable, its local registration are current and valid
707 and that all related information is accurately stated in the
708 advertisement.
709 (2) An advertising platform shall display the vacation
710 rental license number with the associated unique identifier,
711 and, if applicable, the local registration number.
712 (3) Effective January 1, 2026, an advertising platform:
713 (a) Shall use the vacation rental information system
714 described in s. 509.244 to verify that the vacation rental
715 license number with the associated unique identifier, and, if
716 applicable, the local registration number, are current, valid,
717 and apply to the subject vacation rental before publishing an
718 advertisement or a listing on its platform.
719 (b) May not advertise or list on its platform a vacation
720 rental that fails to provide a valid vacation rental license
721 number with the associated unique identifier, and, if
722 applicable, the local registration number as indicated on the
723 vacation rental information system described in s. 509.244.
724 (c) Shall remove from public view an advertisement or a
725 listing from its online application, software, website, or
726 system within 15 business days after notification that a
727 vacation rental license, or if applicable, a local registration:
728 1. Has been suspended, revoked, or not renewed; or
729 2. Fails to display a valid vacation rental license number
730 with the associated unique identifier or, if applicable, a local
731 registration number.
732 (d) Shall notify the division within 15 days after any
733 advertisement or listing on its online application, software,
734 website, or system fails to display a valid vacation rental
735 license number with associated unique identifier or, if
736 applicable, a local registration number.
737 (4) If a guest uses a payment system on or through an
738 advertising platform to pay for the rental of a vacation rental
739 located in this state, the advertising platform must collect and
740 remit all taxes due under ss. 125.0104, 125.0108, 205.044,
741 212.03, 212.0305, and 212.055 related to the rental as provided
742 in s. 212.03(2)(b).
743 (5) If the division has probable cause to believe that a
744 person not licensed by the division has violated this chapter or
745 any rule adopted pursuant thereto, the division may issue and
746 deliver to such person a notice to cease and desist from the
747 violation. The issuance of a notice to cease and desist does not
748 constitute agency action for which a hearing under s. 120.569 or
749 s. 120.57 may be sought. For the purpose of enforcing a cease
750 and desist notice, the division may file a proceeding in the
751 name of the state seeking the issuance of an injunction or a
752 writ of mandamus against any person who violates any provision
753 of the notice. If the division is required to seek enforcement
754 of the notice for a penalty pursuant to s. 120.69, it is
755 entitled to collect attorney fees and costs, together with any
756 cost of collection.
757 (6) The division may fine an advertising platform an amount
758 not to exceed $1,000 per offense for each violation of this
759 section or of division rule. For the purposes of this
760 subsection, the division may regard as a separate offense each
761 day or portion of a day in which an advertising platform is
762 operated in violation of this section or rules of the division.
763 The division shall issue to the advertising platform a written
764 notice of any violation and provide it 15 days to cure the
765 violation before commencing any legal proceeding under
766 subsection (5).
767 (7) An advertising platform shall adopt an
768 antidiscrimination policy to help prevent discrimination by its
769 users and shall inform all users that it is illegal to refuse
770 accommodation to an individual based on race, creed, color, sex,
771 pregnancy, physical disability, or national origin, as provided
772 in s. 509.092.
773 (8) This section does not create a private cause of action
774 against advertising platforms. An advertising platform may not
775 be held liable for any action that it takes voluntarily and in
776 good faith in relation to its users in compliance with this
777 chapter or the advertising platform’s terms of service.
778 Section 6. Section 509.244, Florida Statutes, is created to
779 read:
780 509.244 Vacation rental information system.—
781 (1) As used in this section, the term “application program
782 interface” means a predefined protocol for reading or writing
783 data across a network using a file system or a database.
784 (2) By July 1, 2025, the division shall create and maintain
785 a vacation rental information system readily accessible through
786 an application program interface. At a minimum, the system must
787 do all of the following:
788 (a) Facilitate prompt compliance with this chapter by a
789 licensee or an advertising platform.
790 (b) Allow advertising platforms to search by vacation
791 rental license number with the associated unique identifier,
792 applicable local registration number, and a listing status field
793 that indicates whether the premises is compliant with applicable
794 license and registration requirements to allow a platform to
795 determine whether it may advertise the vacation rental.
796 (c) Allow local government users to notify the division of
797 a revocation or failure to renew, or the period of suspension
798 of, a local registration, if applicable.
799 (d) Provide a system interface to allow local governments
800 and advertising platforms to verify the status of a vacation
801 rental license and a local registration of a vacation rental, if
802 applicable.
803 (e) Allow a registered user to subscribe to receive
804 automated notifications of changes to the license and
805 registration status of a vacation rental, including any license
806 revocation, local registration revocation, period of suspension
807 imposed by the division or local government, or failure to renew
808 a license or local registration.
809 Section 7. Subsection (11) is added to section 509.261,
810 Florida Statutes, to read:
811 509.261 Revocation or suspension of licenses; fines;
812 procedure.—
813 (11)(a) The division may revoke, refuse to issue or renew,
814 or suspend for a period of not more than 30 days or the period
815 of suspension as provided in s. 509.032(8) a license of a
816 vacation rental for any of the following reasons:
817 1. Operation of the subject premises violates the terms of
818 an applicable lease or property restriction, including any
819 property restriction adopted pursuant to chapter 718, chapter
820 719, or chapter 720, as determined by a final order of a court
821 of competent jurisdiction or a written decision by an arbitrator
822 authorized to arbitrate a dispute relating to the subject
823 premises and a lease or property restriction.
824 2. Local registration of the vacation rental is suspended
825 or revoked by a local government as provided in s. 509.032(8).
826 3. The vacation rental premises and its owner are the
827 subject of a final order or judgment lawfully directing the
828 termination of the premises’ use as a vacation rental.
829 (b) The division must specify the license number with the
830 associated unique identifier of the vacation rental dwelling or
831 unit which has been revoked, not renewed, or suspended and input
832 such status in the vacation rental information system described
833 in s. 509.244.
834 (c) If the division suspends a license for the reason
835 specified in subparagraph (a)2., the suspension must run
836 concurrently with the local registration suspension.
837 Section 8. Subsection (12) of section 159.27, Florida
838 Statutes, is amended to read:
839 159.27 Definitions.—The following words and terms, unless
840 the context clearly indicates a different meaning, shall have
841 the following meanings:
842 (12) “Public lodging or restaurant facility” means property
843 used for any public lodging establishment as defined in s.
844 509.242 or public food service establishment as defined in s.
845 509.013 s. 509.013(5) if it is part of the complex of, or
846 necessary to, another facility qualifying under this part.
847 Section 9. Paragraph (jj) of subsection (7) of section
848 212.08, Florida Statutes, is amended to read:
849 212.08 Sales, rental, use, consumption, distribution, and
850 storage tax; specified exemptions.—The sale at retail, the
851 rental, the use, the consumption, the distribution, and the
852 storage to be used or consumed in this state of the following
853 are hereby specifically exempt from the tax imposed by this
854 chapter.
855 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
856 entity by this chapter do not inure to any transaction that is
857 otherwise taxable under this chapter when payment is made by a
858 representative or employee of the entity by any means,
859 including, but not limited to, cash, check, or credit card, even
860 when that representative or employee is subsequently reimbursed
861 by the entity. In addition, exemptions provided to any entity by
862 this subsection do not inure to any transaction that is
863 otherwise taxable under this chapter unless the entity has
864 obtained a sales tax exemption certificate from the department
865 or the entity obtains or provides other documentation as
866 required by the department. Eligible purchases or leases made
867 with such a certificate must be in strict compliance with this
868 subsection and departmental rules, and any person who makes an
869 exempt purchase with a certificate that is not in strict
870 compliance with this subsection and the rules is liable for and
871 shall pay the tax. The department may adopt rules to administer
872 this subsection.
873 (jj) Complimentary meals.—Also exempt from the tax imposed
874 by this chapter are food or drinks that are furnished as part of
875 a packaged room rate by any person offering for rent or lease
876 any transient public lodging establishments living
877 accommodations as described in s. 509.013(10)(a) s.
878 509.013(4)(a) which are licensed under part I of chapter 509 and
879 which are subject to the tax under s. 212.03, if a separate
880 charge or specific amount for the food or drinks is not shown.
881 Such food or drinks are considered to be sold at retail as part
882 of the total charge for the transient living accommodations.
883 Moreover, the person offering the accommodations is not
884 considered to be the consumer of items purchased in furnishing
885 such food or drinks and may purchase those items under
886 conditions of a sale for resale.
887 Section 10. Paragraph (b) of subsection (4) of section
888 316.1955, Florida Statutes, is amended to read:
889 316.1955 Enforcement of parking requirements for persons
890 who have disabilities.—
891 (4)
892 (b) Notwithstanding paragraph (a), a theme park or an
893 entertainment complex as defined in s. 509.013 s. 509.013(9)
894 which provides parking in designated areas for persons who have
895 disabilities may allow any vehicle that is transporting a person
896 who has a disability to remain parked in a space reserved for
897 persons who have disabilities throughout the period the theme
898 park is open to the public for that day.
899 Section 11. Subsection (5) of section 404.056, Florida
900 Statutes, is amended to read:
901 404.056 Environmental radiation standards and projects;
902 certification of persons performing measurement or mitigation
903 services; mandatory testing; notification on real estate
904 documents; rules.—
905 (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
906 shall be provided on at least one document, form, or application
907 executed at the time of, or before prior to, contract for sale
908 and purchase of any building or execution of a rental agreement
909 for any building. Such notification must shall contain the
910 following language:
911
912 “RADON GAS: Radon is a naturally occurring radioactive gas
913 that, when it has accumulated in a building in sufficient
914 quantities, may present health risks to persons who are exposed
915 to it over time. Levels of radon that exceed federal and state
916 guidelines have been found in buildings in Florida. Additional
917 information regarding radon and radon testing may be obtained
918 from your county health department.”
919
920 The requirements of this subsection do not apply to any
921 residential transient occupancy, as described in s. 509.013 s.
922 509.013(12), provided that such occupancy is 45 days or less in
923 duration.
924 Section 12. Subsection (6) of section 477.0135, Florida
925 Statutes, is amended to read:
926 477.0135 Exemptions.—
927 (6) A license is not required of any individual providing
928 makeup or special effects services in a theme park or
929 entertainment complex to an actor, stunt person, musician,
930 extra, or other talent, or providing makeup or special effects
931 services to the general public. The term “theme park or
932 entertainment complex” has the same meaning as in s. 509.013 s.
933 509.013(9).
934 Section 13. Paragraph (b) of subsection (2) of section
935 509.221, Florida Statutes, is amended to read:
936 509.221 Sanitary regulations.—
937 (2)
938 (b) Within a theme park or entertainment complex as defined
939 in s. 509.013 s. 509.013(9), the bathrooms are not required to
940 be in the same building as the public food service
941 establishment, so long as they are reasonably accessible.
942 Section 14. Paragraph (b) of subsection (5) of section
943 553.5041, Florida Statutes, is amended to read:
944 553.5041 Parking spaces for persons who have disabilities.—
945 (5) Accessible perpendicular and diagonal accessible
946 parking spaces and loading zones must be designed and located to
947 conform to ss. 502 and 503 of the standards.
948 (b) If there are multiple entrances or multiple retail
949 stores, the parking spaces must be dispersed to provide parking
950 at the nearest accessible entrance. If a theme park or an
951 entertainment complex as defined in s. 509.013 s. 509.013(9)
952 provides parking in several lots or areas from which access to
953 the theme park or entertainment complex is provided, a single
954 lot or area may be designated for parking by persons who have
955 disabilities, if the lot or area is located on the shortest
956 accessible route to an accessible entrance to the theme park or
957 entertainment complex or to transportation to such an accessible
958 entrance.
959 Section 15. Paragraph (b) of subsection (5) of section
960 559.955, Florida Statutes, is amended to read:
961 559.955 Home-based businesses; local government
962 restrictions.—
963 (5) The application of this section does not supersede:
964 (b) Local laws, ordinances, or regulations related to
965 transient public lodging establishments, as defined in s.
966 509.013(10)(a)2. which s. 509.013(4)(a)1., that are not
967 otherwise preempted under chapter 509.
968 Section 16. Paragraph (d) of subsection (7) of section
969 561.20, Florida Statutes, is amended to read:
970 561.20 Limitation upon number of licenses issued.—
971 (7)
972 (d) Any corporation, partnership, or individual operating a
973 club which owns or leases and which maintains any bona fide
974 beach or cabana club consisting of beach facilities, swimming
975 pool, locker rooms or bathroom facilities for at least 100
976 persons, and a public food service establishment as defined in
977 s. 509.013 s. 509.013(5)(a), comprising in all an area of at
978 least 5,000 square feet located on a contiguous tract of land of
979 in excess of 1 acre may be issued a license under s. 565.02(4).
980 The failure of such club to maintain the facilities shall be a
981 ground for revocation of the license.
982 Section 17. Subsection (2) of section 705.17, Florida
983 Statutes, is amended to read:
984 705.17 Exceptions.—
985 (2) Sections 705.1015-705.106 do not apply to any personal
986 property lost or abandoned on premises located within a theme
987 park or entertainment complex, as defined in s. 509.013 s.
988 509.013(9), or operated as a zoo, a museum, or an aquarium, or
989 on the premises of a public food service establishment or a
990 public lodging establishment licensed under part I of chapter
991 509, if the owner or operator of such premises elects to comply
992 with s. 705.185.
993 Section 18. Section 705.185, Florida Statutes, is amended
994 to read:
995 705.185 Disposal of personal property lost or abandoned on
996 the premises of certain facilities.—When any lost or abandoned
997 personal property is found on premises located within a theme
998 park or entertainment complex, as defined in s. 509.013 s.
999 509.013(9), or operated as a zoo, a museum, or an aquarium, or
1000 on the premises of a public food service establishment or a
1001 public lodging establishment licensed under part I of chapter
1002 509, if the owner or operator of such premises elects to comply
1003 with this section, any lost or abandoned property must be
1004 delivered to such owner or operator, who must take charge of the
1005 property and make a record of the date such property was found.
1006 If the property is not claimed by its owner within 30 days after
1007 it is found, or a longer period of time as may be deemed
1008 appropriate by the owner or operator of the premises, the owner
1009 or operator of the premises may not sell and must dispose of the
1010 property or donate it to a charitable institution that is exempt
1011 from federal income tax under s. 501(c)(3) of the Internal
1012 Revenue Code for sale or other disposal as the charitable
1013 institution deems appropriate. The rightful owner of the
1014 property may reclaim the property from the owner or operator of
1015 the premises at any time before the disposal or donation of the
1016 property in accordance with this section and the established
1017 policies and procedures of the owner or operator of the
1018 premises. A charitable institution that accepts an electronic
1019 device, as defined in s. 815.03(9), access to which is not
1020 secured by a password or other personal identification
1021 technology, shall make a reasonable effort to delete all
1022 personal data from the electronic device before its sale or
1023 disposal.
1024 Section 19. Section 717.1355, Florida Statutes, is amended
1025 to read:
1026 717.1355 Theme park and entertainment complex tickets.—This
1027 chapter does not apply to any tickets for admission to a theme
1028 park or entertainment complex as defined in s. 509.013 s.
1029 509.013(9), or to any tickets to a permanent exhibition or
1030 recreational activity within such theme park or entertainment
1031 complex.
1032 Section 20. Subsection (8) of section 877.24, Florida
1033 Statutes, is amended to read:
1034 877.24 Nonapplication of s. 877.22.—Section 877.22 does not
1035 apply to a minor who is:
1036 (8) Attending an organized event held at and sponsored by a
1037 theme park or entertainment complex as defined in s. 509.013 s.
1038 509.013(9).
1039 Section 21. The application of this act does not supersede
1040 any current or future declaration or declaration of condominium
1041 adopted pursuant to chapter 718, Florida Statutes; any
1042 cooperative document adopted pursuant to chapter 719, Florida
1043 Statutes; or any declaration or declaration of covenant adopted
1044 pursuant to chapter 720, Florida Statutes.
1045 Section 22. (1) The Department of Revenue is authorized,
1046 and all conditions are deemed to be met, to adopt emergency
1047 rules pursuant to s. 120.54(4), Florida Statutes, for the
1048 purpose of implementing the amendments made by this act to s.
1049 212.03, Florida Statutes, including establishing procedures to
1050 facilitate the remittance of taxes.
1051 (2) Notwithstanding any other law, emergency rules adopted
1052 pursuant to subsection (1) are effective for 6 months after
1053 adoption and may be renewed during the pendency of procedures to
1054 adopt permanent rules addressing the subject of the emergency
1055 rules.
1056 (3) This section expires January 1, 2026.
1057 Section 23. For the 2024-2025 fiscal year, the sums of
1058 $327,170 in recurring funds and $53,645 in nonrecurring funds
1059 from the Hotel and Restaurant Trust Fund and $645,202 in
1060 recurring funds and $3,295,884 in nonrecurring funds from the
1061 Administrative Trust Fund are appropriated to the Department of
1062 Business and Professional Regulation, and nine full-time
1063 equivalent positions with a total associated salary rate of
1064 513,417 are authorized, for the purposes of implementing this
1065 act.
1066 Section 24. Except as otherwise expressly provided in this
1067 act, this act shall take effect July 1, 2024.