ENROLLED
       2024 Legislature                    CS for SB 280, 2nd Engrossed
       
       
       
       
       
       
                                                              2024280er
    1  
    2         An act relating to vacation rentals; amending s.
    3         212.03, F.S.; requiring advertising platforms or
    4         operators listing a vacation rental with an
    5         advertising platform to collect and remit specified
    6         taxes for certain vacation rental transactions;
    7         reordering and amending s. 509.013, F.S.; defining the
    8         term “advertising platform”; making technical changes;
    9         amending s. 509.032, F.S.; adding licensing to the
   10         regulated activities of public lodging establishments
   11         and public food service establishments which are
   12         preempted to the state; providing applicability;
   13         revising an exception to the prohibition against
   14         certain local regulation of vacation rentals;
   15         providing applicability; preempting the regulation of
   16         advertising platforms to the state; authorizing the
   17         adoption of local laws, ordinances, or regulations
   18         that require the registration of vacation rentals;
   19         authorizing local governments to adopt vacation rental
   20         registration programs and impose fines for failure to
   21         register; requiring a local government to prepare a
   22         business impact estimate under certain circumstances;
   23         authorizing local governments to charge a reasonable
   24         fee for processing registration applications;
   25         authorizing local laws, ordinances, or regulations to
   26         require annual renewal of a registration and to charge
   27         a reasonable fee for such renewal; providing that a
   28         change in ownership may require a new application for
   29         registration; authorizing local governments to charge
   30         a reasonable fee to inspect a vacation rental for a
   31         specified purpose; specifying requirements and
   32         procedures for, and limitations on, local vacation
   33         rental registration programs; authorizing local
   34         governments to fine vacation rental operators under
   35         certain circumstances; specifying procedures related
   36         to the imposition of fines; providing applicability
   37         relating to certain money judgment provisions;
   38         requiring local governments to issue a written notice
   39         of violation under certain circumstances; requiring
   40         the code enforcement board or special magistrate to
   41         make certain recommendations under specified
   42         circumstances; authorizing local governments to
   43         suspend a vacation rental registration for specified
   44         periods of time; prohibiting local governments from
   45         suspending a vacation rental registration for
   46         violations that are not directly related to the
   47         vacation rental premises; requiring local governments
   48         to provide notice of registration suspension, within a
   49         specified timeframe, to vacation rental operators and
   50         the Division of Hotels and Restaurants of the
   51         Department of Business and Professional Regulation;
   52         providing requirements for such notice; requiring, by
   53         a certain date, local governments to use the vacation
   54         rental information system to provide such notice to
   55         the division; providing that local governments may
   56         revoke or refuse to renew a vacation rental
   57         registration under certain circumstances; requiring
   58         local governments to provide notice of revocation of
   59         or refusal to renew a vacation rental registration to
   60         vacation rental operators and the division within a
   61         specified timeframe; requiring, by a certain date,
   62         local governments to use the vacation rental
   63         information system to provide such notice to the
   64         division; providing that vacation rental operators may
   65         appeal a denial, suspension, or revocation of, or a
   66         refusal to renew, the registration of a vacation
   67         rental; providing procedures for such appeal;
   68         providing construction; amending s. 509.241, F.S.;
   69         authorizing the division to issue temporary licenses
   70         upon receipt of vacation rental license applications
   71         while such applications are pending; providing for
   72         permanency of such licenses upon final agency action;
   73         requiring that a license issued by the division be
   74         conspicuously displayed to the public inside the
   75         licensed establishment; requiring that a vacation
   76         rental’s registration number, if applicable, be
   77         conspicuously displayed inside the vacation rental in
   78         a specified location; requiring the division to assign
   79         a unique identifier on each vacation rental license
   80         which identifies each individual vacation rental
   81         dwelling or unit; creating s. 509.243, F.S.; requiring
   82         advertising platforms to require that persons placing
   83         advertisements or listings for vacation rentals
   84         include certain information in the advertisements or
   85         listings and attest to certain information; requiring
   86         advertising platforms to display certain information;
   87         requiring, as of a specified date, advertising
   88         platforms to remove from public view an advertisement
   89         or a listing under certain circumstances and provide
   90         certain information to the division; requiring the
   91         division, upon request, to share certain reports and
   92         records with the Department of Revenue, local tax
   93         authorities, and local governments; providing that
   94         such records may be used for auditing and enforcement
   95         purposes; requiring advertising platforms or operators
   96         listing a vacation rental with an advertising platform
   97         to collect and remit specified taxes for certain
   98         transactions; authorizing the division to issue and
   99         deliver a notice to cease and desist for certain
  100         violations; providing that such notice does not
  101         constitute agency action for which certain hearings
  102         may be sought; authorizing the division to issue cease
  103         and desist notices in certain circumstances; providing
  104         that issuance of such notice does not constitute an
  105         agency action; authorizing the division to file
  106         certain proceedings for the purpose of enforcing a
  107         cease and desist notice; authorizing the division to
  108         collect attorney fees and costs under certain
  109         circumstances; authorizing the division to impose a
  110         fine on advertising platforms for certain violations;
  111         requiring the division to issue written notice of
  112         violations to advertising platforms before commencing
  113         certain legal proceedings; requiring advertising
  114         platforms to adopt an antidiscrimination policy and to
  115         inform their users of the policy’s provisions;
  116         providing construction; creating s. 509.244, F.S.;
  117         defining the term “application program interface”;
  118         requiring the division, by a specified date, to create
  119         and maintain a certain vacation rental information
  120         system; specifying requirements for the system;
  121         amending s. 509.261, F.S.; authorizing the division to
  122         revoke, refuse to issue or renew, or suspend vacation
  123         rental licenses under certain circumstances; requiring
  124         the division to specify the number of the license
  125         number of the vacation rental dwelling or unit which
  126         has been revoked, not renewed, or suspended; requiring
  127         the division to input such status in the vacation
  128         rental information system; requiring that the
  129         division’s vacation rental license suspension run
  130         concurrently with a local vacation rental registration
  131         suspension; amending ss. 159.27, 212.08, 316.1955,
  132         404.056, 477.0135, 509.221, 553.5041, 559.955, 561.20,
  133         705.17, 705.185, 717.1355, and 877.24, F.S.;
  134         conforming cross-references; providing construction;
  135         authorizing the Department of Revenue to adopt
  136         emergency rules; providing requirements and an
  137         expiration date for the emergency rules; providing for
  138         the expiration of such rulemaking authority; providing
  139         an appropriation; providing effective dates.
  140          
  141  Be It Enacted by the Legislature of the State of Florida:
  142  
  143         Section 1. Effective January 1, 2025, subsection (2) of
  144  section 212.03, Florida Statutes, is amended to read:
  145         212.03 Transient rentals tax; rate, procedure, enforcement,
  146  exemptions.—
  147         (2)(a) The tax provided for in this section is herein shall
  148  be in addition to the total amount of the rental, must shall be
  149  charged by the lessor or person receiving the rent in and by
  150  said rental arrangement to the lessee or person paying the
  151  rental, and is shall be due and payable at the time of the
  152  receipt of such rental payment by the lessor or person, as
  153  defined in this chapter, who receives such said rental or
  154  payment. The owner, lessor, or person receiving the rent shall
  155  remit the tax to the department at the times and in the manner
  156  hereinafter provided for dealers to remit taxes under this
  157  chapter. The same duties imposed by this chapter upon dealers in
  158  tangible personal property respecting the collection and
  159  remission of the tax; the making of returns; the keeping of
  160  books, records, and accounts; and the compliance with the rules
  161  and regulations of the department in the administration of this
  162  chapter shall apply to and are be binding upon all persons who
  163  manage or operate hotels, apartment houses, roominghouses,
  164  tourist and trailer camps, and the rental of condominium units,
  165  and to all persons who collect or receive such rents on behalf
  166  of such owner or lessor taxable under this chapter.
  167         (b) If a guest uses a payment system on or through an
  168  advertising platform as defined in s. 509.013 to pay for the
  169  rental of a vacation rental located in this state, the
  170  advertising platform, or the operator, as defined in s. 509.013,
  171  listing a vacation rental with an advertising platform, must
  172  collect and remit taxes as provided in this paragraph.
  173         1. An advertising platform that owns, operates, or manages
  174  a vacation rental or that is related within the meaning of s.
  175  267(b), s. 707(b), or s. 1504 of the Internal Revenue Code of
  176  1986, as amended, to a person who owns, operates, or manages the
  177  vacation rental shall collect and remit all taxes due under this
  178  section and ss. 125.0104, 125.0108, 205.044, 212.0305, and
  179  212.055 which are related to the rental.
  180         2. An advertising platform to which subparagraph 1. does
  181  not apply shall collect and remit all taxes due from the owner,
  182  operator, or manager under this section and ss. 125.0104,
  183  125.0108, 205.044, 212.0305, and 212.055 which are related to
  184  the rental. Of the total amount paid by the lessee or rentee,
  185  the amount retained by the advertising platform for reservation
  186  or payment services is not taxable under this section or ss.
  187  125.0104, 125.0108, 205.044, 212.0305, and 212.055.
  188  
  189  In order to facilitate the remittance of such taxes, the
  190  department and counties that have elected to self-administer the
  191  taxes imposed under chapter 125 shall allow advertising
  192  platforms to register, collect, and remit such taxes.
  193         Section 2. Section 509.013, Florida Statutes, is reordered
  194  and amended to read:
  195         509.013 Definitions.—As used in this chapter, except as
  196  provided in subsection (14), the term:
  197         (1) “Advertising platform” means a person as defined in s.
  198  1.01(3) which:
  199         (a) Provides an online application, software, a website, or
  200  a system through which a vacation rental located in this state
  201  is advertised or held out to the public as available to rent for
  202  transient occupancy;
  203         (b) Provides or maintains a marketplace for the renting of
  204  a vacation rental for transient occupancy; and
  205         (c) Provides a reservation or payment system that
  206  facilitates a transaction for the renting of a vacation rental
  207  for transient occupancy and for which the person collects or
  208  receives, directly or indirectly, a fee in connection with the
  209  reservation or payment service provided for the rental
  210  transaction.
  211         (3)(1) “Division” means the Division of Hotels and
  212  Restaurants of the Department of Business and Professional
  213  Regulation.
  214         (8)(2) “Operator” means the owner, licensee, proprietor,
  215  lessee, manager, assistant manager, or appointed agent of a
  216  public lodging establishment or public food service
  217  establishment.
  218         (4)(3) “Guest” means any patron, customer, tenant, lodger,
  219  boarder, or occupant of a public lodging establishment or public
  220  food service establishment.
  221         (10)(a)(4)(a) “Public lodging establishment” includes a
  222  transient public lodging establishment as defined in
  223  subparagraph 2. subparagraph 1. and a nontransient public
  224  lodging establishment as defined in subparagraph 1 subparagraph
  225  2.
  226         2.1. “Transient public lodging establishment” means any
  227  unit, group of units, dwelling, building, or group of buildings
  228  within a single complex of buildings which is rented to guests
  229  more than three times in a calendar year for periods of less
  230  than 30 days or 1 calendar month, whichever is less, or which is
  231  advertised or held out to the public as a place regularly rented
  232  to guests.
  233         1.2. “Nontransient public lodging establishment” means any
  234  unit, group of units, dwelling, building, or group of buildings
  235  within a single complex of buildings which is rented to guests
  236  for periods of at least 30 days or 1 calendar month, whichever
  237  is less, or which is advertised or held out to the public as a
  238  place regularly rented to guests for periods of at least 30 days
  239  or 1 calendar month.
  240  
  241  License classifications of public lodging establishments, and
  242  the definitions therefor, are as provided set out in s. 509.242.
  243  For the purpose of licensure, the term does not include
  244  condominium common elements as defined in s. 718.103.
  245         (b) The following are excluded from the definitions in
  246  paragraph (a):
  247         1. Any dormitory or other living or sleeping facility
  248  maintained by a public or private school, college, or university
  249  for the use of students, faculty, or visitors.
  250         2. Any facility certified or licensed and regulated by the
  251  Agency for Health Care Administration or the Department of
  252  Children and Families or other similar place regulated under s.
  253  381.0072.
  254         3. Any place renting four rental units or less, unless the
  255  rental units are advertised or held out to the public to be
  256  places that are regularly rented to transients.
  257         4. Any unit or group of units in a condominium,
  258  cooperative, or timeshare plan and any individually or
  259  collectively owned one-family, two-family, three-family, or
  260  four-family dwelling house or dwelling unit that is rented for
  261  periods of at least 30 days or 1 calendar month, whichever is
  262  less, and that is not advertised or held out to the public as a
  263  place regularly rented for periods of less than 1 calendar
  264  month, provided that no more than four rental units within a
  265  single complex of buildings are available for rent.
  266         5. Any migrant labor camp or residential migrant housing
  267  permitted by the Department of Health under ss. 381.008
  268  381.00895.
  269         6. Any establishment inspected by the Department of Health
  270  and regulated by chapter 513.
  271         7. A facility operated by a nonprofit which provides Any
  272  nonprofit organization that operates a facility providing
  273  housing only to patients, patients’ families, and patients’
  274  caregivers and not to the general public.
  275         8. Any apartment building inspected by the United States
  276  Department of Housing and Urban Development or other entity
  277  acting on the department’s behalf which that is designated
  278  primarily as housing for persons at least 62 years of age. The
  279  division may require the operator of the apartment building to
  280  attest in writing that such building meets the criteria provided
  281  in this subparagraph. The division may adopt rules to implement
  282  this requirement.
  283         9. Any roominghouse, boardinghouse, or other living or
  284  sleeping facility that may not be classified as a hotel, motel,
  285  timeshare project, vacation rental, nontransient apartment, bed
  286  and breakfast inn, or transient apartment under s. 509.242.
  287         (9)(a)(5)(a) “Public food service establishment” means any
  288  building, vehicle, place, or structure, or any room or division
  289  in a building, vehicle, place, or structure where food is
  290  prepared, served, or sold for immediate consumption on or in the
  291  vicinity of the premises; called for or taken out by customers;
  292  or prepared before prior to being delivered to another location
  293  for consumption. The term includes a culinary education program,
  294  as defined in s. 381.0072(2), which offers, prepares, serves, or
  295  sells food to the general public, regardless of whether it is
  296  inspected by another state agency for compliance with sanitation
  297  standards.
  298         (b) The following are excluded from the definition in
  299  paragraph (a):
  300         1. Any place maintained and operated by a public or private
  301  school, college, or university:
  302         a. For the use of students and faculty; or
  303         b. Temporarily, to serve such events as fairs, carnivals,
  304  food contests, cook-offs, and athletic contests.
  305         2. Any eating place maintained and operated by a church or
  306  a religious, nonprofit fraternal, or nonprofit civic
  307  organization:
  308         a. For the use of members and associates; or
  309         b. Temporarily, to serve such events as fairs, carnivals,
  310  food contests, cook-offs, or athletic contests.
  311  
  312  Upon request by the division, a church or a religious, nonprofit
  313  fraternal, or nonprofit civic organization claiming an exclusion
  314  under this subparagraph must provide the division documentation
  315  of its status as a church or a religious, nonprofit fraternal,
  316  or nonprofit civic organization.
  317         3. Any eating place maintained and operated by an
  318  individual or entity at a food contest, cook-off, or a temporary
  319  event lasting from 1 to 3 days which is hosted by a church or a
  320  religious, nonprofit fraternal, or nonprofit civic organization.
  321  Upon request by the division, the event host must provide the
  322  division documentation of its status as a church or a religious,
  323  nonprofit fraternal, or nonprofit civic organization.
  324         4. Any eating place located on an airplane, a train, a bus,
  325  or a watercraft that which is a common carrier.
  326         5. Any eating place maintained by a facility certified or
  327  licensed and regulated by the Agency for Health Care
  328  Administration or the Department of Children and Families or
  329  other similar place that is regulated under s. 381.0072.
  330         6. Any place of business issued a permit or inspected by
  331  the Department of Agriculture and Consumer Services under s.
  332  500.12.
  333         7. Any place of business where the food available for
  334  consumption is limited to ice, beverages with or without
  335  garnishment, popcorn, or prepackaged items sold without
  336  additions or preparation.
  337         8. Any theater, if the primary use is as a theater and if
  338  patron service is limited to food items customarily served to
  339  the admittees of theaters.
  340         9. Any vending machine that dispenses any food or beverages
  341  other than potentially hazardous foods, as defined by division
  342  rule.
  343         10. Any vending machine that dispenses potentially
  344  hazardous food and which is located in a facility regulated
  345  under s. 381.0072.
  346         11. Any research and development test kitchen limited to
  347  the use of employees and which is not open to the general
  348  public.
  349         (2)(6) “Director” means the Director of the Division of
  350  Hotels and Restaurants of the Department of Business and
  351  Professional Regulation.
  352         (11)(7) “Single complex of buildings” means all buildings
  353  or structures that are owned, managed, controlled, or operated
  354  under one business name and are situated on the same tract or
  355  plot of land that is not separated by a public street or
  356  highway.
  357         (12)(8) “Temporary food service event” means any event of
  358  30 days or less in duration where food is prepared, served, or
  359  sold to the general public.
  360         (13)(9) “Theme park or entertainment complex” means a
  361  complex comprised of at least 25 contiguous acres owned and
  362  controlled by the same business entity and which contains
  363  permanent exhibitions and a variety of recreational activities
  364  and has a minimum of 1 million visitors annually.
  365         (14)(10) “Third-party provider” means, for purposes of s.
  366  509.049, any provider of an approved food safety training
  367  program that provides training or such a training program to a
  368  public food service establishment that is not under common
  369  ownership or control with the provider.
  370         (16)(11) “Transient establishment” means any public lodging
  371  establishment that is rented or leased to guests by an operator
  372  whose intention is that such guests’ occupancy will be
  373  temporary.
  374         (17)(12) “Transient occupancy” means occupancy when it is
  375  the intention of the parties that the occupancy will be
  376  temporary. There is a rebuttable presumption that, when the
  377  dwelling unit occupied is not the sole residence of the guest,
  378  the occupancy is transient.
  379         (15)(13) “Transient” means a guest in transient occupancy.
  380         (6)(14) “Nontransient establishment” means any public
  381  lodging establishment that is rented or leased to guests by an
  382  operator whose intention is that the dwelling unit occupied will
  383  be the sole residence of the guest.
  384         (7)(15) “Nontransient occupancy” means occupancy when it is
  385  the intention of the parties that the occupancy will not be
  386  temporary. There is a rebuttable presumption that, when the
  387  dwelling unit occupied is the sole residence of the guest, the
  388  occupancy is nontransient.
  389         (5)(16) “Nontransient” means a guest in nontransient
  390  occupancy.
  391         Section 3. Paragraph (c) of subsection (3) and subsection
  392  (7) of section 509.032, Florida Statutes, are amended, and
  393  subsection (8) is added to that section, to read:
  394         509.032 Duties.—
  395         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  396  EVENTS.—The division shall:
  397         (c) Administer a public notification process for temporary
  398  food service events and distribute educational materials that
  399  address safe food storage, preparation, and service procedures.
  400         1. Sponsors of temporary food service events shall notify
  401  the division not less than 3 days before the scheduled event of
  402  the type of food service proposed, the time and location of the
  403  event, a complete list of food service vendors participating in
  404  the event, the number of individual food service facilities each
  405  vendor will operate at the event, and the identification number
  406  of each food service vendor’s current license as a public food
  407  service establishment or temporary food service event licensee.
  408  Notification may be completed orally, by telephone, in person,
  409  or in writing. A public food service establishment or food
  410  service vendor may not use this notification process to
  411  circumvent the license requirements of this chapter.
  412         2. The division shall keep a record of all notifications
  413  received for proposed temporary food service events and shall
  414  provide appropriate educational materials to the event sponsors
  415  and notify the event sponsors of the availability of the food
  416  recovery brochure developed under s. 595.420.
  417         3.a. Unless excluded under s. 509.013(9)(b) s.
  418  509.013(5)(b), a public food service establishment or other food
  419  service vendor must obtain one of the following classes of
  420  license from the division: an individual license, for a fee of
  421  no more than $105, for each temporary food service event in
  422  which it participates; or an annual license, for a fee of no
  423  more than $1,000, which that entitles the licensee to
  424  participate in an unlimited number of food service events during
  425  the license period. The division shall establish license fees,
  426  by rule, and may limit the number of food service facilities a
  427  licensee may operate at a particular temporary food service
  428  event under a single license.
  429         b. Public food service establishments holding current
  430  licenses from the division may operate under the regulations of
  431  such a license at temporary food service events.
  432         (7) PREEMPTION AUTHORITY.—
  433         (a) The regulation of public lodging establishments and
  434  public food service establishments, including, but not limited
  435  to, sanitation standards, licensing, inspections, training and
  436  testing of personnel, and matters related to the nutritional
  437  content and marketing of foods offered in such establishments,
  438  is preempted to the state. This paragraph does not preempt the
  439  authority of a local government or local enforcement district to
  440  conduct inspections of public lodging and public food service
  441  establishments for compliance with the Florida Building Code and
  442  the Florida Fire Prevention Code, pursuant to ss. 553.80 and
  443  633.206.
  444         (b) A local law, ordinance, or regulation may not prohibit
  445  vacation rentals or regulate the duration or frequency of rental
  446  of vacation rentals. This paragraph and subsection (8) do does
  447  not apply to any local law, ordinance, or regulation adopted on
  448  or before June 1, 2011, including such a law, ordinance, or
  449  regulation that is amended to be less restrictive or to comply
  450  with the local registration requirements provided in subsection
  451  (8), or when a law, ordinance, or regulation adopted after June
  452  1, 2011, regulates vacation rentals, if such law, ordinance, or
  453  regulation is less restrictive than a law, ordinance, or
  454  regulation that was in effect on June 1, 2011.
  455         (c) Paragraph (b) and subsection (8) do does not apply to
  456  any local law, ordinance, or regulation exclusively relating to
  457  property valuation as a criterion for vacation rental if the
  458  local law, ordinance, or regulation is required to be approved
  459  by the state land planning agency pursuant to an area of
  460  critical state concern designation.
  461         (d) Subsection (8) does not apply to any county law,
  462  ordinance, or regulation initially adopted on or before January
  463  1, 2016, that established county registration requirements for
  464  rental of vacation rentals, and any amendments thereto adopted
  465  before January 1, 2024. Such county law, ordinance, or
  466  regulation may not be amended or altered except to be less
  467  restrictive or to adopt registration requirements as provided in
  468  subsection (8).
  469         (e) The regulation of advertising platforms is preempted to
  470  the state.
  471         (8) LOCAL REGISTRATION OF VACATION RENTALS; SUSPENSION;
  472  REVOCATIONS; FINES.—Notwithstanding paragraph (7)(a), a local
  473  law, ordinance, or regulation may require the registration of
  474  vacation rentals with a local vacation rental registration
  475  program. Local governments may implement a vacation rental
  476  registration program pursuant to this subsection and may impose
  477  a fine for failure to register under the local program. A local
  478  government must prepare a business impact estimate in accordance
  479  with s. 125.66(3) or s. 166.041(4), as applicable, before
  480  implementing a vacation rental registration program.
  481         (a) A local government may charge a reasonable fee per unit
  482  for processing a registration application. A local law,
  483  ordinance, or regulation may require annual renewal of a
  484  registration and may charge a reasonable renewal fee per unit
  485  for processing of a registration renewal. However, if there is a
  486  change of ownership, the new owner may be required to submit a
  487  new application for registration. Subsequent to the registration
  488  of a vacation rental, a local government may charge a reasonable
  489  fee to inspect a vacation rental after registration for
  490  compliance with the Florida Building Code and the Florida Fire
  491  Prevention Code, described in ss. 553.80 and 633.206,
  492  respectively.
  493         (b) As a condition of registration or renewal of a vacation
  494  rental, a local law, ordinance, or regulation establishing a
  495  local vacation rental registration program may only require the
  496  operator of a vacation rental to do the following:
  497         1. Submit identifying information about the owner and the
  498  operator, if applicable, and the subject vacation rental
  499  premises.
  500         2. Provide proof of a license with the unique identifier
  501  issued by the division to operate as a vacation rental.
  502         3. Obtain all required tax registrations, receipts, or
  503  certificates issued by the Department of Revenue, a county, or a
  504  municipality.
  505         4. Update required information as necessary to ensure it is
  506  current.
  507         5. Pay in full all recorded municipal or county code liens
  508  against the subject vacation rental premises.
  509         6. Designate and maintain at all times a responsible party
  510  who is capable of responding to complaints or emergencies
  511  related to the vacation rental, including being available by
  512  telephone at a provided contact telephone number 24 hours a day,
  513  7 days a week, and receiving legal notice of violations on
  514  behalf of the vacation rental operator.
  515         7. State and comply with the maximum overnight occupancy of
  516  the vacation rental which does not exceed either two persons per
  517  bedroom, plus an additional two persons in one common area; or
  518  more than two persons per bedroom if there is at least 50 square
  519  feet per person, plus an additional two persons in one common
  520  area, whichever is greater.
  521         (c) Within 15 business days after receiving an application
  522  for registration of a vacation rental, a local government shall
  523  review the application for completeness and accept the
  524  registration of the vacation rental or issue a written notice of
  525  denial.
  526         1. The vacation rental operator and the local government
  527  may agree to a reasonable request to extend the timeframes
  528  provided in this paragraph, particularly in the event of a force
  529  majeure or other extraordinary circumstance.
  530         2. If a local government fails to accept or deny the
  531  registration within the timeframes provided in this paragraph,
  532  the application is deemed accepted.
  533         (d) If a local government denies a registration of a
  534  vacation rental, the local government must give written notice
  535  to the applicant. Such notice may be provided by United States
  536  mail or electronically. The notice must specify with
  537  particularity the factual reasons for the denial and include a
  538  citation to the applicable portions of the ordinance, rule,
  539  statute, or other legal authority for the denial of the
  540  registration. A local government may not prohibit an applicant
  541  from reapplying if the applicant cures the identified
  542  deficiencies.
  543         (e)1. Upon acceptance of a vacation rental registration, a
  544  local government shall assign a unique registration number to
  545  the vacation rental unit and provide the registration number or
  546  other indicia of registration to the vacation rental operator in
  547  writing or electronically.
  548         2. A local government shall, within 5 days after acceptance
  549  of a vacation rental registration, provide the registration
  550  number to the division.
  551         (f)1. A local government may fine a vacation rental
  552  operator up to $500 if he or she:
  553         a. Fails to continue to meet the registration requirements
  554  in paragraph (b); or
  555         b. Is operating a vacation rental without registering it
  556  with the local government as a vacation rental.
  557         2. Before issuing a fine for a violation of subparagraphs
  558  (b)1.-6., the local government shall issue written notice of
  559  such violation and provide a vacation rental operator 15 days to
  560  cure the violation. If the vacation rental operator has not
  561  cured the violation within the 15 days, the local government may
  562  issue a fine.
  563         (g) A certified copy of an order imposing a fine may be
  564  recorded in the public records and thereafter constitutes a lien
  565  against the real property on which the violation occurred. Upon
  566  petition to the circuit court, such order is enforceable in the
  567  same manner as a court judgment by the sheriffs of this state,
  568  including execution and levy against the personal property of
  569  the violator, but such order may not be deemed to be a court
  570  judgment except for enforcement purposes. A fine imposed
  571  pursuant to this subsection will continue to accrue until the
  572  violator comes into compliance or until judgment is rendered in
  573  a suit filed pursuant to this section, whichever occurs first. A
  574  lien arising from a fine imposed pursuant to this subsection
  575  runs in favor of the local government, and the local government
  576  shall execute a satisfaction or release of lien upon full
  577  payment. If such lien remains unpaid 3 months or more after the
  578  filing of the lien, the local government may foreclose on the
  579  lien against the real property on which the violation occurred
  580  or sue to recover a money judgment for the amount of the lien,
  581  plus accrued interest. A lien created pursuant to this part may
  582  not be foreclosed on real property that is a homestead under s.
  583  4, Art. X of the State Constitution. The money judgment
  584  provisions of this section do not apply to real property or
  585  personal property that is covered under s. 4(a), Art. X of the
  586  State Constitution.
  587         (h)1. If a code violation related to the vacation rental is
  588  found by the code enforcement board or special magistrate to be
  589  a material violation of a local law, ordinance, or regulation
  590  that does not solely apply to vacation rentals, and the
  591  violation is directly related to the vacation rental premises,
  592  the local government must issue a written notice of such
  593  violation.
  594         2. If a code violation related to the vacation rental is
  595  found to be a material violation of a local law, ordinance, or
  596  regulation as described in subparagraph 1., the code enforcement
  597  board or special magistrate must make a recommendation to the
  598  local government as to whether a vacation rental registration
  599  should be suspended.
  600         3. The code enforcement board or special magistrate must
  601  recommend the suspension of the vacation rental registration if
  602  there are:
  603         a. One or more violations on 5 separate days during a 60
  604  day period;
  605         b. One or more violations on 5 separate days during a 30
  606  day period; or
  607         c. One or more violations after two prior suspensions of
  608  the vacation rental registration.
  609         4. If the code enforcement board or special magistrate
  610  recommends suspension of a vacation rental registration, a local
  611  government may suspend such registration for a period of:
  612         a. Up to 30 days for one or more violations on 5 separate
  613  days during a 60-day period;
  614         b. Up to 60 days for one or more violations on 5 separate
  615  days during a 30-day period; or
  616         c. Up to 90 days for one or more violations after two prior
  617  suspensions of a vacation rental registration.
  618         5. A local government may not suspend a vacation rental
  619  registration for violations of a local law, ordinance, or
  620  regulation which are not directly related to the vacation rental
  621  premises.
  622         6. A local government shall provide notice of the
  623  suspension of a vacation rental registration to the vacation
  624  rental operator and the division within 5 days after the
  625  suspension. The notice must include the start date of the
  626  suspension, which must be at least 21 days after the suspension
  627  notice is sent to the vacation rental operator and the division.
  628  Effective January 1, 2026, a local government shall use the
  629  vacation rental information system described in s. 509.244 to
  630  provide notice of the suspension of a vacation rental
  631  registration to the division.
  632         (i)1. A local government may revoke or refuse to renew a
  633  vacation rental registration if:
  634         a. A vacation rental registration has been suspended three
  635  times pursuant to paragraph (h);
  636         b. There is an unsatisfied, recorded municipal lien or
  637  county lien on the real property of the vacation rental.
  638  However, the local government shall allow the vacation rental
  639  operator at least 60 days before the revocation of a
  640  registration to satisfy the recorded municipal lien or county
  641  lien; or
  642         c. The vacation rental premises and its owner are the
  643  subject of a final order or judgment by a court of competent
  644  jurisdiction lawfully directing the termination of the premises’
  645  use as a vacation rental.
  646         2. A local government shall provide notice within 5 days
  647  after the revocation of, or refusal to renew, a vacation rental
  648  registration to the vacation rental operator and the division.
  649  The notice must include the date of revocation or nonrenewal,
  650  which must be at least 21 days after the date such notice is
  651  sent to the vacation rental operator and the division. Effective
  652  January 1, 2026, a local government shall use the vacation
  653  rental information system described in s. 509.244 to provide
  654  notice of the revocation of or refusal to renew a vacation
  655  rental registration to the division.
  656         (j) A vacation rental operator may appeal a denial,
  657  suspension, or revocation of a vacation rental registration, or
  658  a refusal to renew such registration, to the circuit court. An
  659  appeal must be filed within 30 days after the issuance of the
  660  denial, suspension, or revocation of, or refusal to renew, the
  661  vacation rental registration. The court may assess and award
  662  reasonable attorney fees and costs and damages to the prevailing
  663  party.
  664  
  665  This subsection does not prohibit a local government from
  666  establishing a local law, ordinance, or regulation if it is
  667  uniformly applied without regard to whether the residential
  668  property is used as a vacation rental.
  669         Section 4. Effective January 1, 2025, subsections (2) and
  670  (3) of section 509.241, Florida Statutes, are amended, and
  671  subsection (5) is added to that section, to read:
  672         509.241 Licenses required; exceptions; division online
  673  accounts and transactions.—
  674         (2) APPLICATION FOR LICENSE.—Each person who plans to open
  675  a public lodging establishment or a public food service
  676  establishment shall apply for and receive a license from the
  677  division before prior to the commencement of operation. A
  678  condominium association, as defined in s. 718.103, which does
  679  not own any units classified as vacation rentals or timeshare
  680  projects under s. 509.242(1)(c) or (g) is not required to apply
  681  for or receive a public lodging establishment license. Upon
  682  receiving an application for a vacation rental license, the
  683  division may grant a temporary license that authorizes the
  684  vacation rental to begin operation while the application is
  685  pending. The temporary license becomes permanent upon final
  686  agency action regarding the license application that grants the
  687  vacation rental license.
  688         (3) DISPLAY OF LICENSE.—A Any license issued by the
  689  division must shall be conspicuously displayed to the public
  690  inside in the office or lobby of the licensed establishment.
  691  Public food service establishments that which offer catering
  692  services must shall display their license number on all
  693  advertising for catering services. The vacation rental’s local
  694  registration number must, if applicable, be conspicuously
  695  displayed inside the vacation rental inside the unit in a
  696  visible location.
  697         (5) UNIQUE IDENTIFIER.—The division shall assign a unique
  698  identifier on each vacation rental license which identifies each
  699  individual vacation rental dwelling or unit.
  700         Section 5. Effective January 1, 2025, section 509.243,
  701  Florida Statutes, is created to read:
  702         509.243 Advertising platforms.—
  703         (1) An advertising platform shall require that a person who
  704  places an advertisement or a listing of a vacation rental which
  705  offers it for rent do all of the following:
  706         (a) Include in the advertisement or listing the vacation
  707  rental license number with the associated unique identifier and,
  708  if applicable, the local registration number.
  709         (b) Attest to the best of the person’s knowledge that the
  710  vacation rental’s license with the associated unique identifier
  711  and, if applicable, its local registration are current and valid
  712  and that all related information is accurately stated in the
  713  advertisement.
  714         (2) An advertising platform shall display the vacation
  715  rental license number with the associated unique identifier,
  716  and, if applicable, the local registration number.
  717         (3) Effective January 1, 2026, an advertising platform:
  718         (a) Shall remove from public view an advertisement or a
  719  listing from its online application, software, website, or
  720  system within 15 business days after notification that a
  721  vacation rental license, or if applicable, a local registration:
  722         1. Has been suspended, revoked, or not renewed; or
  723         2. Fails to display a valid vacation rental license number
  724  with the associated unique identifier or, if applicable, a local
  725  registration number.
  726         (b) Shall provide to the division on a quarterly basis, in
  727  a manner compatible with the vacation rental information system
  728  described in s. 509.244, a list of all vacation rentals located
  729  in this state which are advertised on its platform. The list
  730  must include the following information:
  731         1. The uniform resource locator for the Internet address of
  732  the vacation rental advertisement; and
  733         2. The vacation rental license number with the associated
  734  unique identifier, and, if applicable, the local registration
  735  number.
  736         (4) If a guest uses a payment system on or through an
  737  advertising platform to pay for the rental of a vacation rental
  738  located in this state, the advertising platform, or the
  739  operator, as defined in s. 509.013, listing a vacation rental
  740  with an advertising platform, must collect and remit all taxes
  741  due under ss. 125.0104, 125.0108, 205.044, 212.03, 212.0305, and
  742  212.055 related to the rental as provided 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, $645,202 in recurring
 1060  funds from the Administrative Trust Fund, and $3,295,884 in
 1061  nonrecurring funds from the General Revenue Fund are
 1062  appropriated to the Department of Business and Professional
 1063  Regulation, and nine full-time equivalent positions with a total
 1064  associated salary rate of 513,417 are authorized, for the
 1065  purposes of implementing this act.
 1066         Section 24. Except as otherwise expressly provided in this
 1067  act, this act shall take effect July 1, 2024.