CS for SB 280                                    First Engrossed
       
       
       
       
       
       
       
       
       2024280e1
       
    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; requiring a local government
   20         to prepare a business impact estimate under certain
   21         circumstances; authorizing local governments to charge
   22         a reasonable fee for processing registration
   23         applications; authorizing local laws, ordinances, or
   24         regulations to require annual renewal of a
   25         registration and to charge a reasonable fee for such
   26         renewal; providing that a change in ownership may
   27         require a new application for registration;
   28         authorizing local governments to charge a reasonable
   29         fee to inspect a vacation rental for a specified
   30         purpose; specifying requirements and procedures for,
   31         and limitations on, local vacation rental registration
   32         programs; authorizing local governments to fine
   33         vacation rental operators under certain circumstances;
   34         specifying procedures related to the imposition of
   35         fines; providing applicability relating to certain
   36         money judgment provisions; requiring local governments
   37         to issue a written notice of violation under certain
   38         circumstances; requiring the code enforcement board or
   39         special magistrate to make certain recommendations
   40         under specified circumstances; authorizing local
   41         governments to suspend a vacation rental registration
   42         for specified periods of time; prohibiting local
   43         governments from suspending a vacation rental
   44         registration for violations that are not directly
   45         related to the vacation rental premises; requiring
   46         local governments to provide notice of registration
   47         suspension, within a specified timeframe, to vacation
   48         rental operators and the Division of Hotels and
   49         Restaurants of the Department of Business and
   50         Professional Regulation; providing requirements for
   51         such notice; requiring, by a certain date, local
   52         governments to use the vacation rental information
   53         system to provide such notice to the division;
   54         providing that local governments may revoke or refuse
   55         to renew a vacation rental registration under certain
   56         circumstances; requiring local governments to provide
   57         notice of revocation of or refusal to renew a vacation
   58         rental registration to vacation rental operators and
   59         the division within a specified timeframe; requiring,
   60         by a certain date, local governments to use the
   61         vacation rental information system to provide such
   62         notice to the division; providing that vacation rental
   63         operators may appeal a denial, suspension, or
   64         revocation of, or a refusal to renew, the registration
   65         of a vacation rental; providing procedures for such
   66         appeal; providing construction; amending s. 509.241,
   67         F.S.; authorizing the division to issue temporary
   68         licenses upon receipt of vacation rental license
   69         applications while such applications are pending;
   70         providing for expiration of such licenses; requiring
   71         that any license issued by the division be
   72         conspicuously displayed to the public inside the
   73         licensed establishment; requiring that a vacation
   74         rental’s registration number, if applicable, be
   75         conspicuously displayed inside the vacation rental;
   76         requiring the division to assign a unique identifier
   77         on each vacation rental license which identifies each
   78         individual vacation rental dwelling or unit; creating
   79         s. 509.243, F.S.; requiring advertising platforms to
   80         require that persons placing advertisements or
   81         listings for vacation rentals include certain
   82         information in the advertisements or listings and
   83         attest to certain information; requiring advertising
   84         platforms to display certain information; requiring,
   85         as of a specified date, advertising platforms to
   86         verify certain information before publishing an
   87         advertisement or listing on their platforms, prohibit
   88         and remove from public view an advertisement or a
   89         listing under certain circumstances, and make certain
   90         notifications and provide certain information to the
   91         division; requiring the division, upon request, to
   92         share certain reports and records with the Department
   93         of Revenue, local tax authorities, and local
   94         governments; providing that such records may be used
   95         for auditing and enforcement purposes; requiring
   96         advertising platforms to collect and remit specified
   97         taxes for certain transactions; authorizing the
   98         division to issue and deliver a notice to cease and
   99         desist for certain violations; providing that such
  100         notice does not constitute agency action for which
  101         certain hearings may be sought; authorizing the
  102         division to issue cease and desist notices in certain
  103         circumstances; providing that issuance of such notice
  104         does not constitute an agency action; authorizing the
  105         division to file certain proceedings for the purpose
  106         of enforcing a cease and desist notice; authorizing
  107         the division to collect attorney fees and costs under
  108         certain circumstances; authorizing the division to
  109         impose a fine on advertising platforms for certain
  110         violations; requiring the division to issue written
  111         notice of violations to advertising platforms before
  112         commencing certain legal proceedings; requiring
  113         advertising platforms to adopt an antidiscrimination
  114         policy and to inform their users of the policy’s
  115         provisions; providing construction; creating s.
  116         509.244, F.S.; defining the term “application program
  117         interface”; requiring the division, by a specified
  118         date, to create and maintain a certain vacation rental
  119         information system; specifying requirements for the
  120         system; amending s. 509.261, F.S.; authorizing the
  121         division to revoke, refuse to issue or renew, or
  122         suspend vacation rental licenses under certain
  123         circumstances; requiring the division to specify the
  124         number of the license number of the vacation rental
  125         dwelling or unit which has been revoked, not renewed,
  126         or suspended; requiring the division to input such
  127         status in the vacation rental information system;
  128         requiring that the division’s vacation rental license
  129         suspension run concurrently with a local vacation
  130         rental registration suspension; amending ss. 159.27,
  131         212.08, 316.1955, 404.056, 477.0135, 509.221,
  132         553.5041, 559.955, 561.20, 705.17, 705.185, 717.1355,
  133         and 877.24, F.S.; conforming cross-references;
  134         providing construction; authorizing the Department of
  135         Revenue to adopt emergency rules; providing
  136         requirements and an expiration date for the emergency
  137         rules; providing for the expiration of such rulemaking
  138         authority; providing an appropriation; providing
  139         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 must collect and remit taxes as provided in
  171  this paragraph.
  172         1.An advertising platform that owns, operates, or manages
  173  a vacation rental or that is related within the meaning of s.
  174  267(b), s. 707(b), or s. 1504 of the Internal Revenue Code of
  175  1986, as amended, to a person who owns, operates, or manages the
  176  vacation rental shall collect and remit all taxes due under this
  177  section and ss. 125.0104, 125.0108, 205.044, 212.0305, and
  178  212.055 which are related to the rental.
  179         2.An advertising platform to which subparagraph 1. does
  180  not apply shall collect and remit all taxes due from the owner,
  181  operator, or manager under this section and ss. 125.0104,
  182  125.0108, 205.044, 212.0305, and 212.055 which are related to
  183  the rental. Of the total amount paid by the lessee or rentee,
  184  the amount retained by the advertising platform for reservation
  185  or payment services is not taxable under this section or ss.
  186  125.0104, 125.0108, 205.044, 212.0305, and 212.055.
  187  
  188  In order to facilitate the remittance of such taxes, the
  189  department and counties that have elected to self-administer the
  190  taxes imposed under chapter 125 shall allow advertising
  191  platforms to register, collect, and remit such taxes.
  192         Section 2. Section 509.013, Florida Statutes, is reordered
  193  and amended to read:
  194         509.013 Definitions.—As used in this chapter, except as
  195  provided in subsection (14), the term:
  196         (1)“Advertising platform” means a person as defined in s.
  197  1.01(3) which:
  198         (a)Provides an online application, software, a website, or
  199  a system through which a vacation rental located in this state
  200  is advertised or held out to the public as available to rent for
  201  transient occupancy;
  202         (b)Provides or maintains a marketplace for the renting of
  203  a vacation rental for transient occupancy; and
  204         (c)Provides a reservation or payment system that
  205  facilitates a transaction for the renting of a vacation rental
  206  for transient occupancy and for which the person collects or
  207  receives, directly or indirectly, a fee in connection with the
  208  reservation or payment service provided for the rental
  209  transaction.
  210         (3)(1) “Division” means the Division of Hotels and
  211  Restaurants of the Department of Business and Professional
  212  Regulation.
  213         (8)(2) “Operator” means the owner, licensee, proprietor,
  214  lessee, manager, assistant manager, or appointed agent of a
  215  public lodging establishment or public food service
  216  establishment.
  217         (4)(3) “Guest” means any patron, customer, tenant, lodger,
  218  boarder, or occupant of a public lodging establishment or public
  219  food service establishment.
  220         (10)(a)(4)(a) “Public lodging establishment” includes a
  221  transient public lodging establishment as defined in
  222  subparagraph 2. subparagraph 1. and a nontransient public
  223  lodging establishment as defined in subparagraph 1 subparagraph
  224  2.
  225         2.1. “Transient public lodging establishment” means any
  226  unit, group of units, dwelling, building, or group of buildings
  227  within a single complex of buildings which is rented to guests
  228  more than three times in a calendar year for periods of less
  229  than 30 days or 1 calendar month, whichever is less, or which is
  230  advertised or held out to the public as a place regularly rented
  231  to guests.
  232         1.2. “Nontransient public lodging establishment” means any
  233  unit, group of units, dwelling, building, or group of buildings
  234  within a single complex of buildings which is rented to guests
  235  for periods of at least 30 days or 1 calendar month, whichever
  236  is less, or which is advertised or held out to the public as a
  237  place regularly rented to guests for periods of at least 30 days
  238  or 1 calendar month.
  239  
  240  License classifications of public lodging establishments, and
  241  the definitions therefor, are as provided set out in s. 509.242.
  242  For the purpose of licensure, the term does not include
  243  condominium common elements as defined in s. 718.103.
  244         (b) The following are excluded from the definitions in
  245  paragraph (a):
  246         1. Any dormitory or other living or sleeping facility
  247  maintained by a public or private school, college, or university
  248  for the use of students, faculty, or visitors.
  249         2. Any facility certified or licensed and regulated by the
  250  Agency for Health Care Administration or the Department of
  251  Children and Families or other similar place regulated under s.
  252  381.0072.
  253         3. Any place renting four rental units or less, unless the
  254  rental units are advertised or held out to the public to be
  255  places that are regularly rented to transients.
  256         4. Any unit or group of units in a condominium,
  257  cooperative, or timeshare plan and any individually or
  258  collectively owned one-family, two-family, three-family, or
  259  four-family dwelling house or dwelling unit that is rented for
  260  periods of at least 30 days or 1 calendar month, whichever is
  261  less, and that is not advertised or held out to the public as a
  262  place regularly rented for periods of less than 1 calendar
  263  month, provided that no more than four rental units within a
  264  single complex of buildings are available for rent.
  265         5. Any migrant labor camp or residential migrant housing
  266  permitted by the Department of Health under ss. 381.008
  267  381.00895.
  268         6. Any establishment inspected by the Department of Health
  269  and regulated by chapter 513.
  270         7. A facility operated by a nonprofit which provides Any
  271  nonprofit organization that operates a facility providing
  272  housing only to patients, patients’ families, and patients’
  273  caregivers and not to the general public.
  274         8. Any apartment building inspected by the United States
  275  Department of Housing and Urban Development or other entity
  276  acting on the department’s behalf which that is designated
  277  primarily as housing for persons at least 62 years of age. The
  278  division may require the operator of the apartment building to
  279  attest in writing that such building meets the criteria provided
  280  in this subparagraph. The division may adopt rules to implement
  281  this requirement.
  282         9. Any roominghouse, boardinghouse, or other living or
  283  sleeping facility that may not be classified as a hotel, motel,
  284  timeshare project, vacation rental, nontransient apartment, bed
  285  and breakfast inn, or transient apartment under s. 509.242.
  286         (9)(a)(5)(a) “Public food service establishment” means any
  287  building, vehicle, place, or structure, or any room or division
  288  in a building, vehicle, place, or structure where food is
  289  prepared, served, or sold for immediate consumption on or in the
  290  vicinity of the premises; called for or taken out by customers;
  291  or prepared before prior to being delivered to another location
  292  for consumption. The term includes a culinary education program,
  293  as defined in s. 381.0072(2), which offers, prepares, serves, or
  294  sells food to the general public, regardless of whether it is
  295  inspected by another state agency for compliance with sanitation
  296  standards.
  297         (b) The following are excluded from the definition in
  298  paragraph (a):
  299         1. Any place maintained and operated by a public or private
  300  school, college, or university:
  301         a. For the use of students and faculty; or
  302         b. Temporarily, to serve such events as fairs, carnivals,
  303  food contests, cook-offs, and athletic contests.
  304         2. Any eating place maintained and operated by a church or
  305  a religious, nonprofit fraternal, or nonprofit civic
  306  organization:
  307         a. For the use of members and associates; or
  308         b. Temporarily, to serve such events as fairs, carnivals,
  309  food contests, cook-offs, or athletic contests.
  310  
  311  Upon request by the division, a church or a religious, nonprofit
  312  fraternal, or nonprofit civic organization claiming an exclusion
  313  under this subparagraph must provide the division documentation
  314  of its status as a church or a religious, nonprofit fraternal,
  315  or nonprofit civic organization.
  316         3. Any eating place maintained and operated by an
  317  individual or entity at a food contest, cook-off, or a temporary
  318  event lasting from 1 to 3 days which is hosted by a church or a
  319  religious, nonprofit fraternal, or nonprofit civic organization.
  320  Upon request by the division, the event host must provide the
  321  division documentation of its status as a church or a religious,
  322  nonprofit fraternal, or nonprofit civic organization.
  323         4. Any eating place located on an airplane, a train, a bus,
  324  or a watercraft that which is a common carrier.
  325         5. Any eating place maintained by a facility certified or
  326  licensed and regulated by the Agency for Health Care
  327  Administration or the Department of Children and Families or
  328  other similar place that is regulated under s. 381.0072.
  329         6. Any place of business issued a permit or inspected by
  330  the Department of Agriculture and Consumer Services under s.
  331  500.12.
  332         7. Any place of business where the food available for
  333  consumption is limited to ice, beverages with or without
  334  garnishment, popcorn, or prepackaged items sold without
  335  additions or preparation.
  336         8. Any theater, if the primary use is as a theater and if
  337  patron service is limited to food items customarily served to
  338  the admittees of theaters.
  339         9. Any vending machine that dispenses any food or beverages
  340  other than potentially hazardous foods, as defined by division
  341  rule.
  342         10. Any vending machine that dispenses potentially
  343  hazardous food and which is located in a facility regulated
  344  under s. 381.0072.
  345         11. Any research and development test kitchen limited to
  346  the use of employees and which is not open to the general
  347  public.
  348         (2)(6) “Director” means the Director of the Division of
  349  Hotels and Restaurants of the Department of Business and
  350  Professional Regulation.
  351         (11)(7) “Single complex of buildings” means all buildings
  352  or structures that are owned, managed, controlled, or operated
  353  under one business name and are situated on the same tract or
  354  plot of land that is not separated by a public street or
  355  highway.
  356         (12)(8) “Temporary food service event” means any event of
  357  30 days or less in duration where food is prepared, served, or
  358  sold to the general public.
  359         (13)(9) “Theme park or entertainment complex” means a
  360  complex comprised of at least 25 contiguous acres owned and
  361  controlled by the same business entity and which contains
  362  permanent exhibitions and a variety of recreational activities
  363  and has a minimum of 1 million visitors annually.
  364         (14)(10) “Third-party provider” means, for purposes of s.
  365  509.049, any provider of an approved food safety training
  366  program that provides training or such a training program to a
  367  public food service establishment that is not under common
  368  ownership or control with the provider.
  369         (16)(11) “Transient establishment” means any public lodging
  370  establishment that is rented or leased to guests by an operator
  371  whose intention is that such guests’ occupancy will be
  372  temporary.
  373         (17)(12) “Transient occupancy” means occupancy when it is
  374  the intention of the parties that the occupancy will be
  375  temporary. There is a rebuttable presumption that, when the
  376  dwelling unit occupied is not the sole residence of the guest,
  377  the occupancy is transient.
  378         (15)(13) “Transient” means a guest in transient occupancy.
  379         (6)(14) “Nontransient establishment” means any public
  380  lodging establishment that is rented or leased to guests by an
  381  operator whose intention is that the dwelling unit occupied will
  382  be the sole residence of the guest.
  383         (7)(15) “Nontransient occupancy” means occupancy when it is
  384  the intention of the parties that the occupancy will not be
  385  temporary. There is a rebuttable presumption that, when the
  386  dwelling unit occupied is the sole residence of the guest, the
  387  occupancy is nontransient.
  388         (5)(16) “Nontransient” means a guest in nontransient
  389  occupancy.
  390         Section 3. Paragraph (c) of subsection (3) and subsection
  391  (7) of section 509.032, Florida Statutes, are amended, and
  392  subsection (8) is added to that section, to read:
  393         509.032 Duties.—
  394         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  395  EVENTS.—The division shall:
  396         (c) Administer a public notification process for temporary
  397  food service events and distribute educational materials that
  398  address safe food storage, preparation, and service procedures.
  399         1. Sponsors of temporary food service events shall notify
  400  the division not less than 3 days before the scheduled event of
  401  the type of food service proposed, the time and location of the
  402  event, a complete list of food service vendors participating in
  403  the event, the number of individual food service facilities each
  404  vendor will operate at the event, and the identification number
  405  of each food service vendor’s current license as a public food
  406  service establishment or temporary food service event licensee.
  407  Notification may be completed orally, by telephone, in person,
  408  or in writing. A public food service establishment or food
  409  service vendor may not use this notification process to
  410  circumvent the license requirements of this chapter.
  411         2. The division shall keep a record of all notifications
  412  received for proposed temporary food service events and shall
  413  provide appropriate educational materials to the event sponsors
  414  and notify the event sponsors of the availability of the food
  415  recovery brochure developed under s. 595.420.
  416         3.a. Unless excluded under s. 509.013(9)(b) s.
  417  509.013(5)(b), a public food service establishment or other food
  418  service vendor must obtain one of the following classes of
  419  license from the division: an individual license, for a fee of
  420  no more than $105, for each temporary food service event in
  421  which it participates; or an annual license, for a fee of no
  422  more than $1,000, which that entitles the licensee to
  423  participate in an unlimited number of food service events during
  424  the license period. The division shall establish license fees,
  425  by rule, and may limit the number of food service facilities a
  426  licensee may operate at a particular temporary food service
  427  event under a single license.
  428         b. Public food service establishments holding current
  429  licenses from the division may operate under the regulations of
  430  such a license at temporary food service events.
  431         (7) PREEMPTION AUTHORITY.—
  432         (a) The regulation of public lodging establishments and
  433  public food service establishments, including, but not limited
  434  to, sanitation standards, licensing, inspections, training and
  435  testing of personnel, and matters related to the nutritional
  436  content and marketing of foods offered in such establishments,
  437  is preempted to the state. This paragraph does not preempt the
  438  authority of a local government or local enforcement district to
  439  conduct inspections of public lodging and public food service
  440  establishments for compliance with the Florida Building Code and
  441  the Florida Fire Prevention Code, pursuant to ss. 553.80 and
  442  633.206.
  443         (b) A local law, ordinance, or regulation may not prohibit
  444  vacation rentals or regulate the duration or frequency of rental
  445  of vacation rentals. This paragraph and subsection (8) do does
  446  not apply to any local law, ordinance, or regulation adopted on
  447  or before June 1, 2011, including such a law, ordinance, or
  448  regulation that is amended to be less restrictive or to comply
  449  with the local registration requirements provided in subsection
  450  (8), or when a law, ordinance, or regulation adopted after June
  451  1, 2011, regulates vacation rentals, if such law, ordinance, or
  452  regulation is less restrictive than a law, ordinance, or
  453  regulation that was in effect on June 1, 2011.
  454         (c) Paragraph (b) and subsection (8) do does not apply to
  455  any local law, ordinance, or regulation exclusively relating to
  456  property valuation as a criterion for vacation rental if the
  457  local law, ordinance, or regulation is required to be approved
  458  by the state land planning agency pursuant to an area of
  459  critical state concern designation.
  460         (d) The regulation of advertising platforms is preempted to
  461  the state.
  462         (8) LOCAL REGISTRATION OF VACATION RENTALS; SUSPENSION;
  463  REVOCATIONS; FINES.—Notwithstanding paragraph (7)(a), a local
  464  law, ordinance, or regulation may require the registration of
  465  vacation rentals with a local vacation rental registration
  466  program. Local governments may implement a vacation rental
  467  registration program pursuant to this subsection and may impose
  468  a fine for failure to register under the local program. A local
  469  government must prepare a business impact estimate in accordance
  470  with s. 125.66(3) or s. 166.041(4), as applicable, before
  471  implementing a vacation rental registration program.
  472         (a) A local government may charge a reasonable fee per unit
  473  for processing a registration application. A local law,
  474  ordinance, or regulation may require annual renewal of a
  475  registration and may charge a reasonable renewal fee per unit
  476  for processing of a registration renewal. However, if there is a
  477  change of ownership, the new owner may be required to submit a
  478  new application for registration. Subsequent to the registration
  479  of a vacation rental, a local government may charge a reasonable
  480  fee to inspect a vacation rental after registration for
  481  compliance with the Florida Building Code and the Florida Fire
  482  Prevention Code, described in ss. 553.80 and 633.206,
  483  respectively.
  484         (b) As a condition of registration or renewal of a vacation
  485  rental, a local law, ordinance, or regulation establishing a
  486  local vacation rental registration program may only require the
  487  operator of a vacation rental to do the following:
  488         1. Submit identifying information about the owner and the
  489  operator, if applicable, and the subject vacation rental
  490  premises.
  491         2. Provide proof of a license with the unique identifier
  492  issued by the division to operate as a vacation rental.
  493         3. Obtain all required tax registrations, receipts, or
  494  certificates issued by the Department of Revenue, a county, or a
  495  municipality.
  496         4. Update required information as necessary to ensure it is
  497  current.
  498         5. Designate and maintain at all times a responsible party
  499  who is capable of responding to complaints or emergencies
  500  related to the vacation rental, including being available by
  501  telephone at a provided contact telephone number 24 hours a day,
  502  7 days a week, and receiving legal notice of violations on
  503  behalf of the vacation rental operator.
  504         6. State and comply with the maximum overnight occupancy of
  505  the vacation rental which does not exceed either two persons per
  506  bedroom, plus an additional two persons in one common area; or
  507  more than two persons per bedroom if there is at least 50 square
  508  feet per person, plus an additional two persons in one common
  509  area, whichever is greater.
  510         7. Pay in full all recorded municipal or county code liens
  511  against the subject vacation rental premises.
  512         (c) Within 15 business days after receiving an application
  513  for registration of a vacation rental, a local government shall
  514  review the application for completeness and accept the
  515  registration of the vacation rental or issue a written notice of
  516  denial.
  517         1. The vacation rental operator and the local government
  518  may agree to a reasonable request to extend the timeframes
  519  provided in this paragraph, particularly in the event of a force
  520  majeure or other extraordinary circumstance.
  521         2. If a local government fails to accept or deny the
  522  registration within the timeframes provided in this paragraph,
  523  the application is deemed accepted.
  524         (d) If a local government denies a registration of a
  525  vacation rental, the local government must give written notice
  526  to the applicant. Such notice may be provided by United States
  527  mail or electronically. The notice must specify with
  528  particularity the factual reasons for the denial and include a
  529  citation to the applicable portions of the ordinance, rule,
  530  statute, or other legal authority for the denial of the
  531  registration. A local government may not prohibit an applicant
  532  from reapplying if the applicant cures the identified
  533  deficiencies.
  534         (e)1. Upon acceptance of a vacation rental registration, a
  535  local government shall assign a unique registration number to
  536  the vacation rental unit and provide the registration number or
  537  other indicia of registration to the vacation rental operator in
  538  writing or electronically.
  539         2. A local government shall, within 5 days after acceptance
  540  of a vacation rental registration, provide the registration
  541  number to the division.
  542         (f)1. A local government may fine a vacation rental
  543  operator up to $500 if he or she:
  544         a. Fails to continue to meet the registration requirements
  545  in paragraph (b);
  546         b. Is operating a vacation rental without registering it
  547  with the local government as a vacation rental; or
  548         c. Fails to provide the division with the unique
  549  registration number as required in paragraph (e).
  550         2. Before issuing a fine, the local government shall issue
  551  written notice of such violation and provide a vacation rental
  552  operator 15 days to cure the violation. If the vacation rental
  553  operator has not cured the violation within the 15 days, the
  554  local government may issue a fine.
  555         (g) A certified copy of an order imposing a fine may be
  556  recorded in the public records and thereafter constitutes a lien
  557  against the real property on which the violation exists and upon
  558  any other real or personal property owned by the violator. Upon
  559  petition to the circuit court, such order is enforceable in the
  560  same manner as a court judgment by the sheriffs of this state,
  561  including execution and levy against the personal property of
  562  the violator, but such order may not be deemed to be a court
  563  judgment except for enforcement purposes. A fine imposed
  564  pursuant to this subsection will continue to accrue until the
  565  violator comes into compliance or until judgment is rendered in
  566  a suit filed pursuant to this section, whichever occurs first. A
  567  lien arising from a fine imposed pursuant to this subsection
  568  runs in favor of the local government, and the local government
  569  shall execute a satisfaction or release of lien upon full
  570  payment. If such lien remains unpaid 3 months or more after the
  571  filing of the lien, the local government may foreclose on the
  572  lien against the real property on which the violation exists or
  573  sue to recover a money judgment for the amount of the lien, plus
  574  accrued interest. A lien created pursuant to this part may not
  575  be foreclosed on real property that is a homestead under s. 4,
  576  Art. X of the State Constitution. The money judgment provisions
  577  of this section do not apply to real property or personal
  578  property that is covered under s. 4(a), Art. X of the State
  579  Constitution.
  580         (h)1. If a code violation related to the vacation rental is
  581  found by the code enforcement board or special magistrate to be
  582  a material violation of a local law, ordinance, or regulation
  583  that does not solely apply to vacation rentals, and the
  584  violation is directly related to the vacation rental premises,
  585  the local government must issue a written notice of such
  586  violation.
  587         2. If a code violation related to the vacation rental is
  588  found to be a material violation of a local law, ordinance, or
  589  regulation as described in subparagraph 1., the code enforcement
  590  board or special magistrate must make a recommendation to the
  591  local government as to whether a vacation rental registration
  592  should be suspended.
  593         3. The code enforcement board or special magistrate must
  594  recommend the suspension of the vacation rental registration if
  595  there are:
  596         a. One or more violations on 5 separate days during a 60
  597  day period;
  598         b. One or more violations on 5 separate days during a 30
  599  day period; or
  600         c. One or more violations after two prior suspensions of
  601  the vacation rental registration.
  602         4. If the code enforcement board or special magistrate
  603  recommends suspension of a vacation rental registration, a local
  604  government may suspend such registration for a period of:
  605         a. Up to 30 days for one or more violations on 5 separate
  606  days during a 60-day period;
  607         b. Up to 60 days for one or more violations on 5 separate
  608  days during a 30-day period; or
  609         c. Up to 90 days for one or more violations after two prior
  610  suspensions of a vacation rental registration.
  611         5. A local government may not suspend a vacation rental
  612  registration for violations of a local law, ordinance, or
  613  regulation which are not directly related to the vacation rental
  614  premises.
  615         6. A local government shall provide notice of the
  616  suspension of a vacation rental registration to the vacation
  617  rental operator and the division within 5 days after the
  618  suspension. The notice must include the start date of the
  619  suspension, which must be at least 21 days after the suspension
  620  notice is sent to the vacation rental operator and the division.
  621  Effective January 1, 2026, a local government shall use the
  622  vacation rental information system described in s. 509.244 to
  623  provide notice of the suspension of a vacation rental
  624  registration to the division.
  625         (i)1. A local government may revoke or refuse to renew a
  626  vacation rental registration if:
  627         a. A vacation rental registration has been suspended three
  628  times pursuant to paragraph (h);
  629         b. There is an unsatisfied, recorded municipal lien or
  630  county lien on the real property of the vacation rental.
  631  However, the local government shall allow the vacation rental
  632  operator at least 60 days before the revocation of a
  633  registration to satisfy the recorded municipal lien or county
  634  lien; or
  635         c. The vacation rental premises and its owner are the
  636  subject of a final order or judgment by a court of competent
  637  jurisdiction lawfully directing the termination of the premises’
  638  use as a vacation rental.
  639         2. A local government shall provide notice within 5 days
  640  after the revocation of, or refusal to renew, a vacation rental
  641  registration to the vacation rental operator and the division.
  642  The notice must include the date of revocation or nonrenewal,
  643  which must be at least 21 days after the date such notice is
  644  sent to the vacation rental operator and the division. Effective
  645  January 1, 2026, a local government shall use the vacation
  646  rental information system described in s. 509.244 to provide
  647  notice of the revocation of or refusal to renew a vacation
  648  rental registration to the division.
  649         (j) A vacation rental operator may appeal a denial,
  650  suspension, or revocation of a vacation rental registration, or
  651  a refusal to renew such registration, to the circuit court. An
  652  appeal must be filed within 30 days after the issuance of the
  653  denial, suspension, or revocation of, or refusal to renew, the
  654  vacation rental registration. The court may assess and award
  655  reasonable attorney fees and costs and damages to the prevailing
  656  party.
  657  
  658  This subsection does not prohibit a local government from
  659  establishing a local law, ordinance, or regulation if it is
  660  uniformly applied without regard to whether the residential
  661  property is used as a vacation rental.
  662         Section 4. Effective January 1, 2025, subsections (2) and
  663  (3) of section 509.241, Florida Statutes, are amended, and
  664  subsection (5) is added to that section, to read:
  665         509.241 Licenses required; exceptions; division online
  666  accounts and transactions.—
  667         (2) APPLICATION FOR LICENSE.—Each person who plans to open
  668  a public lodging establishment or a public food service
  669  establishment shall apply for and receive a license from the
  670  division before prior to the commencement of operation. A
  671  condominium association, as defined in s. 718.103, which does
  672  not own any units classified as vacation rentals or timeshare
  673  projects under s. 509.242(1)(c) or (g) is not required to apply
  674  for or receive a public lodging establishment license. Upon
  675  receiving an application for a vacation rental license, the
  676  division may grant a temporary license that authorizes the
  677  vacation rental to begin operation while the application is
  678  pending. The temporary license automatically expires upon final
  679  agency action regarding the license application.
  680         (3) DISPLAY OF LICENSE.—A Any license issued by the
  681  division must shall be conspicuously displayed to the public
  682  inside in the office or lobby of the licensed establishment.
  683  Public food service establishments that which offer catering
  684  services must shall display their license number on all
  685  advertising for catering services. The vacation rental’s local
  686  registration number must, if applicable, be conspicuously
  687  displayed inside the vacation rental.
  688         (5) UNIQUE IDENTIFIER.—The division shall assign a unique
  689  identifier on each vacation rental license which identifies each
  690  individual vacation rental dwelling or unit.
  691         Section 5. Effective January 1, 2025, section 509.243,
  692  Florida Statutes, is created to read:
  693         509.243 Advertising platforms.—
  694         (1) An advertising platform shall require that a person who
  695  places an advertisement or a listing of a vacation rental which
  696  offers it for rent do all of the following:
  697         (a) Include in the advertisement or listing the vacation
  698  rental license number with the associated unique identifier and,
  699  if applicable, the local registration number.
  700         (b) Attest to the best of the person’s knowledge that the
  701  vacation rental’s license with the associated unique identifier
  702  and, if applicable, its local registration are current and valid
  703  and that all related information is accurately stated in the
  704  advertisement.
  705         (2) An advertising platform shall display the vacation
  706  rental license number with the associated unique identifier,
  707  and, if applicable, the local registration number.
  708         (3) Effective January 1, 2026, an advertising platform:
  709         (a) Shall use the vacation rental information system
  710  described in s. 509.244 to verify that the vacation rental
  711  license number with the associated unique identifier, and, if
  712  applicable, the local registration number, are current, valid,
  713  and apply to the subject vacation rental before publishing an
  714  advertisement or a listing on its platform.
  715         (b) May not advertise or list on its platform a vacation
  716  rental that fails to provide a valid vacation rental license
  717  number with the associated unique identifier, and, if
  718  applicable, the local registration number as indicated on the
  719  vacation rental information system described in s. 509.244.
  720         (c) Shall remove from public view an advertisement or a
  721  listing from its online application, software, website, or
  722  system within 15 business days after notification that a
  723  vacation rental license, or if applicable, a local registration:
  724         1. Has been suspended, revoked, or not renewed; or
  725         2. Fails to display a valid vacation rental license number
  726  with the associated unique identifier or, if applicable, a local
  727  registration number.
  728         (d) Shall notify the division within 15 days after any
  729  advertisement or listing on its online application, software,
  730  website, or system fails to display a valid vacation rental
  731  license number with associated unique identifier or, if
  732  applicable, a local registration number.
  733         (e) Shall provide to the division on a quarterly basis, in
  734  a manner compatible with the vacation rental information system
  735  described in s. 509.244, a list of all vacation rentals located
  736  in this state which are advertised on its platform. The list
  737  must include the following information:
  738         1. The uniform resource locator for the Internet address of
  739  the vacation rental advertisement;
  740         2. The physical address of the vacation rental, including
  741  any unit designation;
  742         3. The vacation rental license number with the associated
  743  unique identifier, and, if applicable, the local registration
  744  number;
  745         4. The applicable Florida tax registration number or local
  746  tourist development tax account number under which taxes related
  747  to the rental will be remitted as provided in s. 212.03(2);
  748         5. The name of the vacation rental owner or operator;
  749         6. Listed by the calendar date, the individual periods that
  750  the vacation rental is rented; and
  751         7. The itemized amounts collected or processed by the
  752  advertising platform for the rental, taxes, and all other
  753  charges.
  754  
  755  Upon request, the division shall share any report and underlying
  756  records provided by an advertising platform pursuant to this
  757  paragraph with the Department of Revenue, local taxing
  758  authorities, and local governments. These records may be used
  759  for auditing and enforcement purposes.
  760         (4) If a guest uses a payment system on or through an
  761  advertising platform to pay for the rental of a vacation rental
  762  located in this state, the advertising platform must collect and
  763  remit all taxes due under ss. 125.0104, 125.0108, 205.044,
  764  212.03, 212.0305, and 212.055 related to the rental as provided
  765  in s. 212.03(2)(b).
  766         (5) If the division has probable cause to believe that a
  767  person not licensed by the division has violated this chapter or
  768  any rule adopted pursuant thereto, the division may issue and
  769  deliver to such person a notice to cease and desist from the
  770  violation. The issuance of a notice to cease and desist does not
  771  constitute agency action for which a hearing under s. 120.569 or
  772  s. 120.57 may be sought. For the purpose of enforcing a cease
  773  and desist notice, the division may file a proceeding in the
  774  name of the state seeking the issuance of an injunction or a
  775  writ of mandamus against any person who violates any provision
  776  of the notice. If the division is required to seek enforcement
  777  of the notice for a penalty pursuant to s. 120.69, it is
  778  entitled to collect attorney fees and costs, together with any
  779  cost of collection.
  780         (6) The division may fine an advertising platform an amount
  781  not to exceed $1,000 per offense for each violation of this
  782  section or of division rule. For the purposes of this
  783  subsection, the division may regard as a separate offense each
  784  day or portion of a day in which an advertising platform is
  785  operated in violation of this section or rules of the division.
  786  The division shall issue to the advertising platform a written
  787  notice of any violation and provide it 15 days to cure the
  788  violation before commencing any legal proceeding under
  789  subsection (5).
  790         (7) An advertising platform shall adopt an
  791  antidiscrimination policy to help prevent discrimination by its
  792  users and shall inform all users that it is illegal to refuse
  793  accommodation to an individual based on race, creed, color, sex,
  794  pregnancy, physical disability, or national origin, as provided
  795  in s. 509.092.
  796         (8) This section does not create a private cause of action
  797  against advertising platforms. An advertising platform may not
  798  be held liable for any action that it takes voluntarily and in
  799  good faith in relation to its users in compliance with this
  800  chapter or the advertising platform’s terms of service.
  801         Section 6. Section 509.244, Florida Statutes, is created to
  802  read:
  803         509.244 Vacation rental information system.—
  804         (1) As used in this section, the term “application program
  805  interface” means a predefined protocol for reading or writing
  806  data across a network using a file system or a database.
  807         (2) By July 1, 2025, the division shall create and maintain
  808  a vacation rental information system readily accessible through
  809  an application program interface. At a minimum, the system must
  810  do all of the following:
  811         (a)Facilitate prompt compliance with this chapter by a
  812  licensee or an advertising platform.
  813         (b)Allow advertising platforms to search by vacation
  814  rental license number with the associated unique identifier,
  815  applicable local registration number, and a listing status field
  816  that indicates whether the premises is compliant with applicable
  817  license and registration requirements to allow a platform to
  818  determine whether it may advertise the vacation rental.
  819         (c)Allow local government users to notify the division of
  820  a revocation or failure to renew, or the period of suspension
  821  of, a local registration, if applicable.
  822         (d)Provide a system interface to allow local governments
  823  and advertising platforms to verify the status of a vacation
  824  rental license and a local registration of a vacation rental, if
  825  applicable.
  826         (e)Allow a registered user to subscribe to receive
  827  automated notifications of changes to the license and
  828  registration status of a vacation rental, including any license
  829  revocation, local registration revocation, period of suspension
  830  imposed by the division or local government, or failure to renew
  831  a license or local registration.
  832         Section 7. Subsection (11) is added to section 509.261,
  833  Florida Statutes, to read:
  834         509.261 Revocation or suspension of licenses; fines;
  835  procedure.—
  836         (11)(a) The division may revoke, refuse to issue or renew,
  837  or suspend for a period of not more than 30 days or the period
  838  of suspension as provided in s. 509.032(8) a license of a
  839  vacation rental for any of the following reasons:
  840         1. Operation of the subject premises violates the terms of
  841  an applicable lease or property restriction, including any
  842  property restriction adopted pursuant to chapter 718, chapter
  843  719, or chapter 720, as determined by a final order of a court
  844  of competent jurisdiction or a written decision by an arbitrator
  845  authorized to arbitrate a dispute relating to the subject
  846  premises and a lease or property restriction.
  847         2.Local registration of the vacation rental is suspended
  848  or revoked by a local government as provided in s. 509.032(8).
  849         3.The vacation rental premises and its owner are the
  850  subject of a final order or judgment lawfully directing the
  851  termination of the premises’ use as a vacation rental.
  852         (b) The division must specify the license number with the
  853  associated unique identifier of the vacation rental dwelling or
  854  unit which has been revoked, not renewed, or suspended and input
  855  such status in the vacation rental information system described
  856  in s. 509.244.
  857         (c) If the division suspends a license for the reason
  858  specified in subparagraph (a)2., the suspension must run
  859  concurrently with the local registration suspension.
  860         Section 8. Subsection (12) of section 159.27, Florida
  861  Statutes, is amended to read:
  862         159.27 Definitions.—The following words and terms, unless
  863  the context clearly indicates a different meaning, shall have
  864  the following meanings:
  865         (12) “Public lodging or restaurant facility” means property
  866  used for any public lodging establishment as defined in s.
  867  509.242 or public food service establishment as defined in s.
  868  509.013 s. 509.013(5) if it is part of the complex of, or
  869  necessary to, another facility qualifying under this part.
  870         Section 9. Paragraph (jj) of subsection (7) of section
  871  212.08, Florida Statutes, is amended to read:
  872         212.08 Sales, rental, use, consumption, distribution, and
  873  storage tax; specified exemptions.—The sale at retail, the
  874  rental, the use, the consumption, the distribution, and the
  875  storage to be used or consumed in this state of the following
  876  are hereby specifically exempt from the tax imposed by this
  877  chapter.
  878         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  879  entity by this chapter do not inure to any transaction that is
  880  otherwise taxable under this chapter when payment is made by a
  881  representative or employee of the entity by any means,
  882  including, but not limited to, cash, check, or credit card, even
  883  when that representative or employee is subsequently reimbursed
  884  by the entity. In addition, exemptions provided to any entity by
  885  this subsection do not inure to any transaction that is
  886  otherwise taxable under this chapter unless the entity has
  887  obtained a sales tax exemption certificate from the department
  888  or the entity obtains or provides other documentation as
  889  required by the department. Eligible purchases or leases made
  890  with such a certificate must be in strict compliance with this
  891  subsection and departmental rules, and any person who makes an
  892  exempt purchase with a certificate that is not in strict
  893  compliance with this subsection and the rules is liable for and
  894  shall pay the tax. The department may adopt rules to administer
  895  this subsection.
  896         (jj) Complimentary meals.—Also exempt from the tax imposed
  897  by this chapter are food or drinks that are furnished as part of
  898  a packaged room rate by any person offering for rent or lease
  899  any transient public lodging establishments living
  900  accommodations as described in s. 509.013(10)(a) s.
  901  509.013(4)(a) which are licensed under part I of chapter 509 and
  902  which are subject to the tax under s. 212.03, if a separate
  903  charge or specific amount for the food or drinks is not shown.
  904  Such food or drinks are considered to be sold at retail as part
  905  of the total charge for the transient living accommodations.
  906  Moreover, the person offering the accommodations is not
  907  considered to be the consumer of items purchased in furnishing
  908  such food or drinks and may purchase those items under
  909  conditions of a sale for resale.
  910         Section 10. Paragraph (b) of subsection (4) of section
  911  316.1955, Florida Statutes, is amended to read:
  912         316.1955 Enforcement of parking requirements for persons
  913  who have disabilities.—
  914         (4)
  915         (b) Notwithstanding paragraph (a), a theme park or an
  916  entertainment complex as defined in s. 509.013 s. 509.013(9)
  917  which provides parking in designated areas for persons who have
  918  disabilities may allow any vehicle that is transporting a person
  919  who has a disability to remain parked in a space reserved for
  920  persons who have disabilities throughout the period the theme
  921  park is open to the public for that day.
  922         Section 11. Subsection (5) of section 404.056, Florida
  923  Statutes, is amended to read:
  924         404.056 Environmental radiation standards and projects;
  925  certification of persons performing measurement or mitigation
  926  services; mandatory testing; notification on real estate
  927  documents; rules.—
  928         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  929  shall be provided on at least one document, form, or application
  930  executed at the time of, or before prior to, contract for sale
  931  and purchase of any building or execution of a rental agreement
  932  for any building. Such notification must shall contain the
  933  following language:
  934  
  935         “RADON GAS: Radon is a naturally occurring radioactive gas
  936  that, when it has accumulated in a building in sufficient
  937  quantities, may present health risks to persons who are exposed
  938  to it over time. Levels of radon that exceed federal and state
  939  guidelines have been found in buildings in Florida. Additional
  940  information regarding radon and radon testing may be obtained
  941  from your county health department.”
  942  
  943  The requirements of this subsection do not apply to any
  944  residential transient occupancy, as described in s. 509.013 s.
  945  509.013(12), provided that such occupancy is 45 days or less in
  946  duration.
  947         Section 12. Subsection (6) of section 477.0135, Florida
  948  Statutes, is amended to read:
  949         477.0135 Exemptions.—
  950         (6) A license is not required of any individual providing
  951  makeup or special effects services in a theme park or
  952  entertainment complex to an actor, stunt person, musician,
  953  extra, or other talent, or providing makeup or special effects
  954  services to the general public. The term “theme park or
  955  entertainment complex” has the same meaning as in s. 509.013 s.
  956  509.013(9).
  957         Section 13. Paragraph (b) of subsection (2) of section
  958  509.221, Florida Statutes, is amended to read:
  959         509.221 Sanitary regulations.—
  960         (2)
  961         (b) Within a theme park or entertainment complex as defined
  962  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  963  be in the same building as the public food service
  964  establishment, so long as they are reasonably accessible.
  965         Section 14. Paragraph (b) of subsection (5) of section
  966  553.5041, Florida Statutes, is amended to read:
  967         553.5041 Parking spaces for persons who have disabilities.—
  968         (5) Accessible perpendicular and diagonal accessible
  969  parking spaces and loading zones must be designed and located to
  970  conform to ss. 502 and 503 of the standards.
  971         (b) If there are multiple entrances or multiple retail
  972  stores, the parking spaces must be dispersed to provide parking
  973  at the nearest accessible entrance. If a theme park or an
  974  entertainment complex as defined in s. 509.013 s. 509.013(9)
  975  provides parking in several lots or areas from which access to
  976  the theme park or entertainment complex is provided, a single
  977  lot or area may be designated for parking by persons who have
  978  disabilities, if the lot or area is located on the shortest
  979  accessible route to an accessible entrance to the theme park or
  980  entertainment complex or to transportation to such an accessible
  981  entrance.
  982         Section 15. Paragraph (b) of subsection (5) of section
  983  559.955, Florida Statutes, is amended to read:
  984         559.955 Home-based businesses; local government
  985  restrictions.—
  986         (5) The application of this section does not supersede:
  987         (b) Local laws, ordinances, or regulations related to
  988  transient public lodging establishments, as defined in s.
  989  509.013(10)(a)2. which s. 509.013(4)(a)1., that are not
  990  otherwise preempted under chapter 509.
  991         Section 16. Paragraph (d) of subsection (7) of section
  992  561.20, Florida Statutes, is amended to read:
  993         561.20 Limitation upon number of licenses issued.—
  994         (7)
  995         (d) Any corporation, partnership, or individual operating a
  996  club which owns or leases and which maintains any bona fide
  997  beach or cabana club consisting of beach facilities, swimming
  998  pool, locker rooms or bathroom facilities for at least 100
  999  persons, and a public food service establishment as defined in
 1000  s. 509.013 s. 509.013(5)(a), comprising in all an area of at
 1001  least 5,000 square feet located on a contiguous tract of land of
 1002  in excess of 1 acre may be issued a license under s. 565.02(4).
 1003  The failure of such club to maintain the facilities shall be a
 1004  ground for revocation of the license.
 1005         Section 17. Subsection (2) of section 705.17, Florida
 1006  Statutes, is amended to read:
 1007         705.17 Exceptions.—
 1008         (2) Sections 705.1015-705.106 do not apply to any personal
 1009  property lost or abandoned on premises located within a theme
 1010  park or entertainment complex, as defined in s. 509.013 s.
 1011  509.013(9), or operated as a zoo, a museum, or an aquarium, or
 1012  on the premises of a public food service establishment or a
 1013  public lodging establishment licensed under part I of chapter
 1014  509, if the owner or operator of such premises elects to comply
 1015  with s. 705.185.
 1016         Section 18. Section 705.185, Florida Statutes, is amended
 1017  to read:
 1018         705.185 Disposal of personal property lost or abandoned on
 1019  the premises of certain facilities.—When any lost or abandoned
 1020  personal property is found on premises located within a theme
 1021  park or entertainment complex, as defined in s. 509.013 s.
 1022  509.013(9), or operated as a zoo, a museum, or an aquarium, or
 1023  on the premises of a public food service establishment or a
 1024  public lodging establishment licensed under part I of chapter
 1025  509, if the owner or operator of such premises elects to comply
 1026  with this section, any lost or abandoned property must be
 1027  delivered to such owner or operator, who must take charge of the
 1028  property and make a record of the date such property was found.
 1029  If the property is not claimed by its owner within 30 days after
 1030  it is found, or a longer period of time as may be deemed
 1031  appropriate by the owner or operator of the premises, the owner
 1032  or operator of the premises may not sell and must dispose of the
 1033  property or donate it to a charitable institution that is exempt
 1034  from federal income tax under s. 501(c)(3) of the Internal
 1035  Revenue Code for sale or other disposal as the charitable
 1036  institution deems appropriate. The rightful owner of the
 1037  property may reclaim the property from the owner or operator of
 1038  the premises at any time before the disposal or donation of the
 1039  property in accordance with this section and the established
 1040  policies and procedures of the owner or operator of the
 1041  premises. A charitable institution that accepts an electronic
 1042  device, as defined in s. 815.03(9), access to which is not
 1043  secured by a password or other personal identification
 1044  technology, shall make a reasonable effort to delete all
 1045  personal data from the electronic device before its sale or
 1046  disposal.
 1047         Section 19. Section 717.1355, Florida Statutes, is amended
 1048  to read:
 1049         717.1355 Theme park and entertainment complex tickets.—This
 1050  chapter does not apply to any tickets for admission to a theme
 1051  park or entertainment complex as defined in s. 509.013 s.
 1052  509.013(9), or to any tickets to a permanent exhibition or
 1053  recreational activity within such theme park or entertainment
 1054  complex.
 1055         Section 20. Subsection (8) of section 877.24, Florida
 1056  Statutes, is amended to read:
 1057         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
 1058  apply to a minor who is:
 1059         (8) Attending an organized event held at and sponsored by a
 1060  theme park or entertainment complex as defined in s. 509.013 s.
 1061  509.013(9).
 1062         Section 21. The application of this act does not supersede
 1063  any current or future declaration or declaration of condominium
 1064  adopted pursuant to chapter 718, Florida Statutes; any
 1065  cooperative document adopted pursuant to chapter 719, Florida
 1066  Statutes; or any declaration or declaration of covenant adopted
 1067  pursuant to chapter 720, Florida Statutes.
 1068         Section 22. (1)The Department of Revenue is authorized,
 1069  and all conditions are deemed to be met, to adopt emergency
 1070  rules pursuant to s. 120.54(4), Florida Statutes, for the
 1071  purpose of implementing the amendments made by this act to s.
 1072  212.03, Florida Statutes, including establishing procedures to
 1073  facilitate the remittance of taxes.
 1074         (2)Notwithstanding any other law, emergency rules adopted
 1075  pursuant to subsection (1) are effective for 6 months after
 1076  adoption and may be renewed during the pendency of procedures to
 1077  adopt permanent rules addressing the subject of the emergency
 1078  rules.
 1079         (3)This section expires January 1, 2026.
 1080         Section 23. For the 2024-2025 fiscal year, the sums of
 1081  $327,170 in recurring funds and $53,645 in nonrecurring funds
 1082  from the Hotel and Restaurant Trust Fund, $645,202 in recurring
 1083  funds from the Administrative Trust Fund, and $3,295,884 in
 1084  nonrecurring funds from the General Revenue Fund are
 1085  appropriated to the Department of Business and Professional
 1086  Regulation, and nine full-time equivalent positions with a total
 1087  associated salary rate of 513,417 are authorized, for the
 1088  purposes of implementing this act.
 1089         Section 24. Except as otherwise expressly provided in this
 1090  act, this act shall take effect July 1, 2024.