Florida Senate - 2023 CS for CS for SB 714
By the Appropriations Committee on Agriculture, Environment, and
General Government; the Committee on Regulated Industries; and
Senator DiCeglie
601-03978-23 2023714c2
1 A bill to be entitled
2 An act relating to vacation rentals; amending s.
3 212.03, F.S.; requiring advertising platforms to
4 collect and remit specified taxes for certain vacation
5 rental transactions; reordering and amending s.
6 509.013, F.S.; defining the term “advertising
7 platform”; amending s. 509.032, F.S.; conforming a
8 cross-reference; revising the regulated activities of
9 public lodging establishments and public food service
10 establishments preempted to the state to include
11 licensing; revising an exemption to the prohibition
12 against certain local regulation of vacation rentals;
13 expanding the authority of local laws, ordinances, or
14 regulations to include requiring vacation rentals to
15 register with local vacation rental registration
16 programs; authorizing local governments to adopt
17 vacation rental registration programs and impose fines
18 for failure to register; providing construction;
19 authorizing local governments to charge fees up to
20 specified amounts for processing registration
21 applications and to charge reasonable inspection fees;
22 specifying requirements, procedures, and limitations
23 for local vacation rental registration programs;
24 authorizing local governments to terminate or refuse
25 to issue or renew vacation rental registrations under
26 certain circumstances; preempting the regulation of
27 advertising platforms to the state; amending s.
28 509.241, F.S.; requiring applications for vacation
29 rental licenses to include certain information, if
30 applicable; authorizing the Division of Hotels and
31 Restaurants of the Department of Business and
32 Professional Regulation to issue temporary licenses
33 upon receipt of vacation rental license applications;
34 providing for expiration of temporary vacation rental
35 licenses; requiring licenses issued by the division to
36 be displayed conspicuously to the public inside the
37 licensed establishment; requiring the owner or
38 operator of certain vacation rentals to also display
39 its vacation rental license number and applicable
40 local registration number; creating s. 509.243, F.S.;
41 requiring advertising platforms to require that
42 persons placing advertisements for vacation rentals
43 include certain information in the advertisements and
44 attest to certain information; requiring advertising
45 platforms to display and check such information;
46 requiring the division to maintain certain information
47 in a readily accessible electronic format by a certain
48 date; requiring advertising platforms to remove an
49 advertisement or a listing under certain conditions
50 and within a specified timeframe; requiring
51 advertising platforms to collect and remit specified
52 taxes for certain transactions; authorizing the
53 division to issue and deliver a notice to cease and
54 desist for certain violations; providing that such
55 notice does not constitute agency action for which
56 certain hearings may be sought; authorizing the
57 division to file certain proceedings; authorizing the
58 division to seek certain remedies for the purpose of
59 enforcing a cease and desist notice; authorizing the
60 division to collect attorney fees and costs under
61 certain circumstances; authorizing the division to
62 impose a fine on advertising platforms for certain
63 violations; requiring the division to issue written
64 warnings or notices before commencing certain legal
65 proceedings; requiring advertising platforms to adopt
66 an antidiscrimination policy and to inform their users
67 of the policy’s provisions; providing construction;
68 amending s. 509.261, F.S.; authorizing the division to
69 revoke, refuse to issue or renew, or suspend vacation
70 rental licenses under certain circumstances; requiring
71 the division to issue a written warning or notice and
72 provide an opportunity to cure certain violations
73 before commencing certain legal proceedings; amending
74 ss. 159.27, 212.08, 316.1955, 404.056, 477.0135,
75 509.221, 553.5041, 559.955, 705.17, 705.185, 717.1355,
76 and 877.24, F.S.; conforming cross-references;
77 providing applicability; authorizing the Department of
78 Revenue to adopt emergency rules; providing
79 requirements and an expiration for the emergency
80 rules; providing for the expiration of such rulemaking
81 authority; providing appropriations; providing
82 effective dates.
83
84 Be It Enacted by the Legislature of the State of Florida:
85
86 Section 1. Effective January 1, 2024, subsection (2) of
87 section 212.03, Florida Statutes, is amended to read:
88 212.03 Transient rentals tax; rate, procedure, enforcement,
89 exemptions.—
90 (2)(a) The tax provided for herein shall be in addition to
91 the total amount of the rental, shall be charged by the lessor
92 or person receiving the rent in and by said rental arrangement
93 to the lessee or person paying the rental, and shall be due and
94 payable at the time of the receipt of such rental payment by the
95 lessor or person, as defined in this chapter, who receives said
96 rental or payment. The owner, lessor, or person receiving the
97 rent shall remit the tax to the department at the times and in
98 the manner hereinafter provided for dealers to remit taxes under
99 this chapter. The same duties imposed by this chapter upon
100 dealers in tangible personal property respecting the collection
101 and remission of the tax; the making of returns; the keeping of
102 books, records, and accounts; and the compliance with the rules
103 and regulations of the department in the administration of this
104 chapter shall apply to and be binding upon all persons who
105 manage or operate hotels, apartment houses, roominghouses,
106 tourist and trailer camps, and the rental of condominium units,
107 and to all persons who collect or receive such rents on behalf
108 of such owner or lessor taxable under this chapter.
109 (b) If a guest uses a payment system on or through an
110 advertising platform, as defined in s. 509.013, to pay for the
111 rental of a vacation rental located in this state, the
112 advertising platform must collect and remit taxes as provided in
113 this paragraph.
114 1. An advertising platform, as defined in s. 509.013, which
115 owns, operates, or manages a vacation rental or which is related
116 within the meaning of s. 267(b), s. 707(b), or s. 1504 of the
117 Internal Revenue Code of 1986, as amended, to a person who owns,
118 operates, or manages the vacation rental shall collect and remit
119 all taxes due under this section and ss. 125.0104, 125.0108,
120 212.0305, and 212.055 which are related to the rental.
121 2. An advertising platform to which subparagraph 1. does
122 not apply shall collect and remit all taxes due from the owner,
123 operator, or manager under this section and ss. 125.0104,
124 125.0108, 212.0305, and 212.055 which are related to the rental.
125 Of the total amount paid by the lessee or rentee, the amount
126 retained by the advertising platform for reservation or payment
127 service is not taxable under this section or ss. 125.0104,
128 125.0108, 212.0305, and 212.055.
129
130 In order to facilitate the remittance of such taxes, the
131 counties that have elected to self-administer the taxes imposed
132 under chapter 125 must allow advertising platforms to register,
133 collect, and remit such taxes.
134 Section 2. Section 509.013, Florida Statutes, is reordered
135 and amended to read:
136 509.013 Definitions.—As used in this chapter, the term:
137 (1) “Advertising platform” means a person as defined in s.
138 1.01(3) who:
139 (a) Provides an online application, software, a website, or
140 a system through which a vacation rental located in this state
141 is advertised or held out to the public as available to rent for
142 transient occupancy;
143 (b) Provides or maintains a marketplace for the renting of
144 a vacation rental for transient occupancy; and
145 (c) Provides a reservation or payment system that
146 facilitates a transaction for the renting of a vacation rental
147 for transient occupancy and for which the person collects or
148 receives, directly or indirectly, a fee in connection with the
149 reservation or payment service provided for the rental
150 transaction.
151 (3)(1) “Division” means the Division of Hotels and
152 Restaurants of the Department of Business and Professional
153 Regulation.
154 (8)(2) “Operator” means the owner, licensee, proprietor,
155 lessee, manager, assistant manager, or appointed agent of a
156 public lodging establishment or public food service
157 establishment.
158 (4)(3) “Guest” means any patron, customer, tenant, lodger,
159 boarder, or occupant of a public lodging establishment or public
160 food service establishment.
161 (10)(a)(4)(a) “Public lodging establishment” includes a
162 transient public lodging establishment as defined in
163 subparagraph 1. and a nontransient public lodging establishment
164 as defined in subparagraph 2.
165 1. “Transient public lodging establishment” means any unit,
166 group of units, dwelling, building, or group of buildings within
167 a single complex of buildings which is rented to guests more
168 than three times in a calendar year for periods of less than 30
169 days or 1 calendar month, whichever is less, or which is
170 advertised or held out to the public as a place regularly rented
171 to guests.
172 2. “Nontransient public lodging establishment” means any
173 unit, group of units, dwelling, building, or group of buildings
174 within a single complex of buildings which is rented to guests
175 for periods of at least 30 days or 1 calendar month, whichever
176 is less, or which is advertised or held out to the public as a
177 place regularly rented to guests for periods of at least 30 days
178 or 1 calendar month.
179
180 License classifications of public lodging establishments, and
181 the definitions therefor, are set out in s. 509.242. For the
182 purpose of licensure, the term does not include condominium
183 common elements as defined in s. 718.103.
184 (b) The following are excluded from the definitions in
185 paragraph (a):
186 1. Any dormitory or other living or sleeping facility
187 maintained by a public or private school, college, or university
188 for the use of students, faculty, or visitors.
189 2. Any facility certified or licensed and regulated by the
190 Agency for Health Care Administration or the Department of
191 Children and Families or other similar place regulated under s.
192 381.0072.
193 3. Any place renting four rental units or less, unless the
194 rental units are advertised or held out to the public to be
195 places that are regularly rented to transients.
196 4. Any unit or group of units in a condominium,
197 cooperative, or timeshare plan and any individually or
198 collectively owned one-family, two-family, three-family, or
199 four-family dwelling house or dwelling unit that is rented for
200 periods of at least 30 days or 1 calendar month, whichever is
201 less, and that is not advertised or held out to the public as a
202 place regularly rented for periods of less than 1 calendar
203 month, provided that no more than four rental units within a
204 single complex of buildings are available for rent.
205 5. Any migrant labor camp or residential migrant housing
206 permitted by the Department of Health under ss. 381.008
207 381.00895.
208 6. Any establishment inspected by the Department of Health
209 and regulated by chapter 513.
210 7. Any nonprofit organization that operates a facility
211 providing housing only to patients, patients’ families, and
212 patients’ caregivers and not to the general public.
213 8. Any apartment building inspected by the United States
214 Department of Housing and Urban Development or other entity
215 acting on the department’s behalf that is designated primarily
216 as housing for persons at least 62 years of age. The division
217 may require the operator of the apartment building to attest in
218 writing that such building meets the criteria provided in this
219 subparagraph. The division may adopt rules to implement this
220 requirement.
221 9. Any roominghouse, boardinghouse, or other living or
222 sleeping facility that may not be classified as a hotel, motel,
223 timeshare project, vacation rental, nontransient apartment, bed
224 and breakfast inn, or transient apartment under s. 509.242.
225 (9)(a)(5)(a) “Public food service establishment” means any
226 building, vehicle, place, or structure, or any room or division
227 in a building, vehicle, place, or structure where food is
228 prepared, served, or sold for immediate consumption on or in the
229 vicinity of the premises; called for or taken out by customers;
230 or prepared before prior to being delivered to another location
231 for consumption. The term includes a culinary education program,
232 as defined in s. 381.0072(2), which offers, prepares, serves, or
233 sells food to the general public, regardless of whether it is
234 inspected by another state agency for compliance with sanitation
235 standards.
236 (b) The following are excluded from the definition in
237 paragraph (a):
238 1. Any place maintained and operated by a public or private
239 school, college, or university:
240 a. For the use of students and faculty; or
241 b. Temporarily to serve such events as fairs, carnivals,
242 food contests, cook-offs, and athletic contests.
243 2. Any eating place maintained and operated by a church or
244 a religious, nonprofit fraternal, or nonprofit civic
245 organization:
246 a. For the use of members and associates; or
247 b. Temporarily to serve such events as fairs, carnivals,
248 food contests, cook-offs, or athletic contests.
249
250 Upon request by the division, a church or a religious, nonprofit
251 fraternal, or nonprofit civic organization claiming an exclusion
252 under this subparagraph must provide the division documentation
253 of its status as a church or a religious, nonprofit fraternal,
254 or nonprofit civic organization.
255 3. Any eating place maintained and operated by an
256 individual or entity at a food contest, cook-off, or a temporary
257 event lasting from 1 to 3 days which is hosted by a church or a
258 religious, nonprofit fraternal, or nonprofit civic organization.
259 Upon request by the division, the event host must provide the
260 division documentation of its status as a church or a religious,
261 nonprofit fraternal, or nonprofit civic organization.
262 4. Any eating place located on an airplane, train, bus, or
263 watercraft that which is a common carrier.
264 5. Any eating place maintained by a facility certified or
265 licensed and regulated by the Agency for Health Care
266 Administration or the Department of Children and Families or
267 other similar place that is regulated under s. 381.0072.
268 6. Any place of business issued a permit or inspected by
269 the Department of Agriculture and Consumer Services under s.
270 500.12.
271 7. Any place of business where the food available for
272 consumption is limited to ice, beverages with or without
273 garnishment, popcorn, or prepackaged items sold without
274 additions or preparation.
275 8. Any theater, if the primary use is as a theater and if
276 patron service is limited to food items customarily served to
277 the admittees of theaters.
278 9. Any vending machine that dispenses any food or beverages
279 other than potentially hazardous foods, as defined by division
280 rule.
281 10. Any vending machine that dispenses potentially
282 hazardous food and which is located in a facility regulated
283 under s. 381.0072.
284 11. Any research and development test kitchen limited to
285 the use of employees and which is not open to the general
286 public.
287 (2)(6) “Director” means the Director of the Division of
288 Hotels and Restaurants of the Department of Business and
289 Professional Regulation.
290 (11)(7) “Single complex of buildings” means all buildings
291 or structures that are owned, managed, controlled, or operated
292 under one business name and are situated on the same tract or
293 plot of land that is not separated by a public street or
294 highway.
295 (12)(8) “Temporary food service event” means any event of
296 30 days or less in duration where food is prepared, served, or
297 sold to the general public.
298 (13)(9) “Theme park or entertainment complex” means a
299 complex comprised of at least 25 contiguous acres owned and
300 controlled by the same business entity and which contains
301 permanent exhibitions and a variety of recreational activities
302 and has a minimum of 1 million visitors annually.
303 (14)(10) “Third-party provider” means, for purposes of s.
304 509.049, any provider of an approved food safety training
305 program that provides training or such a training program to a
306 public food service establishment that is not under common
307 ownership or control with the provider.
308 (16)(11) “Transient establishment” means any public lodging
309 establishment that is rented or leased to guests by an operator
310 whose intention is that such guests’ occupancy will be
311 temporary.
312 (17)(12) “Transient occupancy” means occupancy when it is
313 the intention of the parties that the occupancy will be
314 temporary. There is a rebuttable presumption that, when the
315 dwelling unit occupied is not the sole residence of the guest,
316 the occupancy is transient.
317 (15)(13) “Transient” means a guest in transient occupancy.
318 (6)(14) “Nontransient establishment” means any public
319 lodging establishment that is rented or leased to guests by an
320 operator whose intention is that the dwelling unit occupied will
321 be the sole residence of the guest.
322 (7)(15) “Nontransient occupancy” means occupancy when it is
323 the intention of the parties that the occupancy will not be
324 temporary. There is a rebuttable presumption that, when the
325 dwelling unit occupied is the sole residence of the guest, the
326 occupancy is nontransient.
327 (5)(16) “Nontransient” means a guest in nontransient
328 occupancy.
329 Section 3. Paragraph (c) of subsection (3) and paragraphs
330 (a) and (b) of subsection (7) of section 509.032, Florida
331 Statutes, are amended, and paragraph (d) is added to subsection
332 (7) of that section, to read:
333 509.032 Duties.—
334 (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
335 EVENTS.—The division shall:
336 (c) Administer a public notification process for temporary
337 food service events and distribute educational materials that
338 address safe food storage, preparation, and service procedures.
339 1. Sponsors of temporary food service events shall notify
340 the division not less than 3 days before the scheduled event of
341 the type of food service proposed, the time and location of the
342 event, a complete list of food service vendors participating in
343 the event, the number of individual food service facilities each
344 vendor will operate at the event, and the identification number
345 of each food service vendor’s current license as a public food
346 service establishment or temporary food service event licensee.
347 Notification may be completed orally, by telephone, in person,
348 or in writing. A public food service establishment or food
349 service vendor may not use this notification process to
350 circumvent the license requirements of this chapter.
351 2. The division shall keep a record of all notifications
352 received for proposed temporary food service events and shall
353 provide appropriate educational materials to the event sponsors
354 and notify the event sponsors of the availability of the food
355 recovery brochure developed under s. 595.420.
356 3.a. Unless excluded under s. 509.013(9)(b) s.
357 509.013(5)(b), a public food service establishment or other food
358 service vendor must obtain one of the following classes of
359 license from the division: an individual license, for a fee of
360 no more than $105, for each temporary food service event in
361 which it participates; or an annual license, for a fee of no
362 more than $1,000, that entitles the licensee to participate in
363 an unlimited number of food service events during the license
364 period. The division shall establish license fees, by rule, and
365 may limit the number of food service facilities a licensee may
366 operate at a particular temporary food service event under a
367 single license.
368 b. Public food service establishments holding current
369 licenses from the division may operate under the regulations of
370 such a license at temporary food service events.
371 (7) PREEMPTION AUTHORITY.—
372 (a) The regulation of public lodging establishments and
373 public food service establishments, including, but not limited
374 to, sanitation standards, licensing, inspections, training and
375 testing of personnel, and matters related to the nutritional
376 content and marketing of foods offered in such establishments,
377 is preempted to the state. This paragraph does not preempt the
378 authority of a local government or local enforcement district to
379 conduct inspections of public lodging and public food service
380 establishments for compliance with the Florida Building Code and
381 the Florida Fire Prevention Code, pursuant to ss. 553.80 and
382 633.206.
383 (b)1. A local law, ordinance, or regulation may not
384 prohibit vacation rentals or regulate the duration or frequency
385 of rental of vacation rentals. This paragraph does not apply to
386 any local law, ordinance, or regulation adopted on or before
387 June 1, 2011, including when such law, ordinance, or regulation
388 is amended to be less restrictive or to comply with the local
389 registration requirements provided in this paragraph, or when a
390 law, ordinance, or regulation adopted after June 1, 2011,
391 regulates vacation rentals, if such law, ordinance, or
392 regulation is less restrictive than a law, ordinance, or
393 regulation that was in effect on June 1, 2011. Notwithstanding
394 paragraph (a), a local law, ordinance, or regulation may require
395 the registration of vacation rentals with a local vacation
396 rental registration program. Local governments may adopt a
397 vacation rental registration program pursuant to subparagraph 3.
398 and impose a fine for failure to register under the vacation
399 rental registration program. This paragraph does not prohibit a
400 local law, ordinance, or regulation from restricting the maximum
401 occupancy for residential properties that are rented if
402 uniformly applied without regard to whether the residential
403 property is used as a vacation rental.
404 2. Local governments may charge a fee of no more than $150
405 for processing an individual registration application or $200
406 for processing a collective registration application for up to a
407 total of 25 individual vacation rentals. A local law, ordinance,
408 or regulation may not require renewal of a registration more
409 than once per year. However, if there is a change of ownership,
410 the new owner may be required to submit a new application for
411 registration. Subsequent to the registration of a vacation
412 rental, local governments may charge a reasonable fee to inspect
413 a vacation rental after registration to verify compliance with
414 the Florida Building Code and the Florida Fire Prevention Code.
415 3. As a condition of registration, the local law,
416 ordinance, or regulation may only require the owner or operator
417 of a vacation rental to:
418 a. Submit identifying information about the owner or the
419 owner’s agents and the subject vacation rental property.
420 b. Obtain a license as a transient public lodging
421 establishment issued by the division within 60 days after local
422 registration.
423 c. Obtain all required tax registrations, receipts, or
424 certificates issued by the Department of Revenue, a county, or a
425 municipal government.
426 d. Update required information on a continuing basis to
427 ensure it is current.
428 e. Comply with parking standards and solid waste handling
429 and containment requirements, so long as such standards and
430 requirements are not imposed solely on vacation rentals.
431 f. Designate and maintain at all times a responsible party
432 who is capable of responding to complaints and other immediate
433 problems related to the vacation rental, including being
434 available by telephone at a listed phone number.
435 g. State the maximum occupancy of the vacation rental based
436 on the number of sleeping accommodations for persons staying
437 overnight in the vacation rental.
438 h. Pay in full all recorded municipal or county code liens
439 against the subject property. The local government may withdraw
440 its acceptance of a registration on the basis of an unsatisfied
441 recorded municipal or county code lien.
442 4.a. Within 15 business days after receiving an application
443 for registration of a vacation rental, the local government must
444 review the application for completeness and accept the
445 registration of the vacation rental or issue a written notice
446 specifying with particularity any areas that are deficient. Such
447 notice may be provided by United States mail or electronically.
448 b. The vacation rental owner or operator and the local
449 government may agree to a reasonable request to extend the
450 timeframes provided in this subparagraph, particularly in the
451 event of a force majeure or other extraordinary circumstance.
452 c. When a local government denies an application for
453 registration of a vacation rental, the local government must
454 give written notice to the applicant. Such notice may be
455 provided by United States mail or electronically. The notice
456 must specify with particularity the factual reasons for the
457 denial and include a citation to the applicable portions of an
458 ordinance, a rule, a statute, or other legal authority for the
459 denial of the registration. A local government may not deny an
460 applicant from reapplying if the applicant cures the identified
461 deficiencies.
462 d. If the local government fails to accept or deny the
463 registration within the timeframes provided in this
464 subparagraph, the application is deemed accepted.
465 e. Upon an accepted registration of a vacation rental, a
466 local government shall assign a unique registration number to
467 the vacation rental or other indicia of registration and provide
468 the registration number or other indicia of registration to the
469 owner or operator of the vacation rental in writing or
470 electronically.
471 5. The local government may terminate or refuse to issue or
472 renew a vacation rental registration when:
473 a. The operation of the subject premises violates a
474 registration requirement authorized pursuant to this paragraph
475 or a local law, ordinance, or regulation that does not apply
476 solely to vacation rentals; or
477 b. The premises and its owner are the subject of a final
478 order or judgment lawfully directing the termination of the
479 premises’ use as a vacation rental.
480 (d) The regulation of advertising platforms is preempted to
481 the state as provided in this chapter.
482 Section 4. Effective January 1, 2024, subsections (2) and
483 (3) of section 509.241, Florida Statutes, are amended to read:
484 509.241 Licenses required; exceptions.—
485 (2) APPLICATION FOR LICENSE.—Each person who plans to open
486 a public lodging establishment or a public food service
487 establishment shall apply for and receive a license from the
488 division before prior to the commencement of operation. A
489 condominium association, as defined in s. 718.103, which does
490 not own any units classified as vacation rentals or timeshare
491 projects under s. 509.242(1)(c) or (g) is not required to apply
492 for or receive a public lodging establishment license. All
493 applications for a vacation rental license must, if applicable,
494 include the local registration number or other proof of
495 registration required by local law, ordinance, or regulation.
496 Upon receiving an application for a vacation rental license, the
497 division may grant a temporary license that authorizes the
498 vacation rental to begin operation while the application is
499 pending and to post the information required under s.
500 509.243(1)(c). The temporary license automatically expires upon
501 final agency action regarding the license application.
502 (3) DISPLAY OF LICENSE.—Any license issued by the division
503 must shall be conspicuously displayed to the public inside in
504 the office or lobby of the licensed establishment. Public food
505 service establishments that which offer catering services must
506 shall display their license number on all advertising for
507 catering services. The owner or operator of a vacation rental
508 offered for transient occupancy through an advertising platform
509 must also display the vacation rental license number and, if
510 applicable, the local registration number.
511 Section 5. Effective January 1, 2024, section 509.243,
512 Florida Statutes, is created to read:
513 509.243 Advertising platforms.—
514 (1)(a) An advertising platform must require that a person
515 who places an advertisement for the rental of a vacation rental:
516 1. Include in the advertisement the vacation rental license
517 number and, if applicable, the local registration number; and
518 2. Attest to the best of the person’s knowledge that the
519 license number for the vacation rental property and the local
520 registration are current, valid, and accurately stated in the
521 advertisement.
522 (b) An advertising platform must display the vacation
523 rental license number and, if applicable, the local registration
524 number. Effective July 1, 2024, the advertising platform must
525 check that the vacation rental license number provided by the
526 owner or operator appears as current in the information posted
527 by the division pursuant to paragraph (c) and applies to the
528 subject vacation rental before publishing the advertisement on
529 its platform and again at the end of each calendar quarter that
530 the advertisement remains on its platform.
531 (c) By July 1, 2024, the division shall maintain vacation
532 rental license information in a readily accessible electronic
533 format that is sufficient to facilitate prompt compliance with
534 the requirements of this subsection by an advertising platform
535 or a person placing an advertisement on an advertising platform
536 for transient rental of a vacation rental.
537 (2) An advertising platform must remove from public view an
538 advertisement or a listing from its online application,
539 software, website, or system within 15 business days after being
540 notified by the division in writing that the subject
541 advertisement or listing for the rental of a vacation rental
542 located in this state fails to display a valid license number
543 issued by the division.
544 (3) If a guest uses a payment system on or through an
545 advertising platform to pay for the rental of a vacation rental
546 located in this state, the advertising platform must collect and
547 remit all taxes due under ss. 125.0104, 125.0108, 205.044,
548 212.03, 212.0305, and 212.055 related to the rental as provided
549 in s. 212.03(2)(b).
550 (4) If the division has probable cause to believe that a
551 person not licensed by the division has violated this chapter or
552 any rule adopted pursuant thereto, the division may issue and
553 deliver to such person a notice to cease and desist from the
554 violation. The issuance of a notice to cease and desist does not
555 constitute agency action for which a hearing under s. 120.569 or
556 s. 120.57 may be sought. For the purpose of enforcing a cease
557 and desist notice, the division may file a proceeding in the
558 name of the state seeking the issuance of an injunction or a
559 writ of mandamus against any person who violates any provision
560 of the notice. If the division is required to seek enforcement
561 of the notice for a penalty pursuant to s. 120.69, it is
562 entitled to collect attorney fees and costs, together with any
563 cost of collection.
564 (5) The division may fine an advertising platform an amount
565 not to exceed $1,000 per offense for violations of this section
566 or of the rules of the division. For the purposes of this
567 subsection, the division may regard as a separate offense each
568 day or portion of a day in which an advertising platform is
569 operated in violation of this section or rules of the division.
570 The division shall issue a written warning or notice and provide
571 the advertising platform 15 days to cure a violation before
572 commencing any legal proceeding under subsection (4).
573 (6) Advertising platforms shall adopt an antidiscrimination
574 policy to help prevent discrimination among their users and
575 shall inform all users of their services that it is illegal to
576 refuse accommodation to an individual based on race, creed,
577 color, sex, pregnancy, physical disability, or national origin
578 pursuant to s. 509.092.
579 (7) Advertising platforms that comply with the requirements
580 of this section are deemed to be in compliance with the
581 requirements of this chapter. This section does not create and
582 is not intended to create a private cause of action against
583 advertising platforms. An advertising platform may not be held
584 liable for any action it takes voluntarily in good faith in
585 relation to its users to comply with this chapter or the
586 advertising platform’s terms of service.
587 Section 6. Subsections (10) and (11) are added to section
588 509.261, Florida Statutes, to read:
589 509.261 Revocation or suspension of licenses; fines;
590 procedure.—
591 (10) The division may revoke, refuse to issue or renew, or
592 suspend for a period of not more than 30 days a vacation rental
593 license when:
594 (a) The operation of the subject premises violates the
595 terms of an applicable lease or property restriction, including
596 any property restriction adopted pursuant to chapter 718,
597 chapter 719, or chapter 720, as determined by a final order of a
598 court of competent jurisdiction or a written decision by an
599 arbitrator authorized to arbitrate a dispute relating to the
600 subject property and a lease or property restriction;
601 (b) The owner or operator fails to provide proof of
602 registration, if required by local law, ordinance, or
603 regulation;
604 (c) The registration of the vacation rental is terminated
605 by a local government as provided in s. 509.032(7)(b)5.; or
606 (d) The premises and its owner are the subject of a final
607 order or judgment lawfully directing the termination of the
608 premises’ use as a vacation rental.
609 (11) The division may suspend, for a period of not more
610 than 30 days, a vacation rental license when the owner or
611 operator has been found by the code enforcement board, pursuant
612 to s. 162.06, to have two or more code violations related to the
613 vacation rental during a period of 90 days. The division shall
614 issue a written warning or notice and provide an opportunity to
615 cure a violation before commencing any legal proceeding under
616 this subsection.
617 Section 7. Subsection (12) of section 159.27, Florida
618 Statutes, is amended to read:
619 159.27 Definitions.—The following words and terms, unless
620 the context clearly indicates a different meaning, shall have
621 the following meanings:
622 (12) “Public lodging or restaurant facility” means property
623 used for any public lodging establishment as defined in s.
624 509.242 or public food service establishment as defined in s.
625 509.013 s. 509.013(5) if it is part of the complex of, or
626 necessary to, another facility qualifying under this part.
627 Section 8. Paragraph (jj) of subsection (7) of section
628 212.08, Florida Statutes, is amended to read:
629 212.08 Sales, rental, use, consumption, distribution, and
630 storage tax; specified exemptions.—The sale at retail, the
631 rental, the use, the consumption, the distribution, and the
632 storage to be used or consumed in this state of the following
633 are hereby specifically exempt from the tax imposed by this
634 chapter.
635 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
636 entity by this chapter do not inure to any transaction that is
637 otherwise taxable under this chapter when payment is made by a
638 representative or employee of the entity by any means,
639 including, but not limited to, cash, check, or credit card, even
640 when that representative or employee is subsequently reimbursed
641 by the entity. In addition, exemptions provided to any entity by
642 this subsection do not inure to any transaction that is
643 otherwise taxable under this chapter unless the entity has
644 obtained a sales tax exemption certificate from the department
645 or the entity obtains or provides other documentation as
646 required by the department. Eligible purchases or leases made
647 with such a certificate must be in strict compliance with this
648 subsection and departmental rules, and any person who makes an
649 exempt purchase with a certificate that is not in strict
650 compliance with this subsection and the rules is liable for and
651 shall pay the tax. The department may adopt rules to administer
652 this subsection.
653 (jj) Complimentary meals.—Also exempt from the tax imposed
654 by this chapter are food or drinks that are furnished as part of
655 a packaged room rate by any person offering for rent or lease
656 any transient living accommodations as described in s.
657 509.013(10)(a) s. 509.013(4)(a) which are licensed under part I
658 of chapter 509 and which are subject to the tax under s. 212.03,
659 if a separate charge or specific amount for the food or drinks
660 is not shown. Such food or drinks are considered to be sold at
661 retail as part of the total charge for the transient living
662 accommodations. Moreover, the person offering the accommodations
663 is not considered to be the consumer of items purchased in
664 furnishing such food or drinks and may purchase those items
665 under conditions of a sale for resale.
666 Section 9. Paragraph (b) of subsection (4) of section
667 316.1955, Florida Statutes, is amended to read:
668 316.1955 Enforcement of parking requirements for persons
669 who have disabilities.—
670 (4)
671 (b) Notwithstanding paragraph (a), a theme park or an
672 entertainment complex as defined in s. 509.013 s. 509.013(9)
673 which provides parking in designated areas for persons who have
674 disabilities may allow any vehicle that is transporting a person
675 who has a disability to remain parked in a space reserved for
676 persons who have disabilities throughout the period the theme
677 park is open to the public for that day.
678 Section 10. Subsection (5) of section 404.056, Florida
679 Statutes, is amended to read:
680 404.056 Environmental radiation standards and projects;
681 certification of persons performing measurement or mitigation
682 services; mandatory testing; notification on real estate
683 documents; rules.—
684 (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
685 shall be provided on at least one document, form, or application
686 executed at the time of, or before prior to, contract for sale
687 and purchase of any building or execution of a rental agreement
688 for any building. Such notification must shall contain the
689 following language:
690
691 “RADON GAS: Radon is a naturally occurring radioactive gas
692 that, when it has accumulated in a building in sufficient
693 quantities, may present health risks to persons who are exposed
694 to it over time. Levels of radon that exceed federal and state
695 guidelines have been found in buildings in Florida. Additional
696 information regarding radon and radon testing may be obtained
697 from your county health department.”
698
699 The requirements of this subsection do not apply to any
700 residential transient occupancy, as described in s. 509.013 s.
701 509.013(12), provided that such occupancy is 45 days or less in
702 duration.
703 Section 11. Subsection (6) of section 477.0135, Florida
704 Statutes, is amended to read:
705 477.0135 Exemptions.—
706 (6) A license is not required of any individual providing
707 makeup or special effects services in a theme park or
708 entertainment complex to an actor, stunt person, musician,
709 extra, or other talent, or providing makeup or special effects
710 services to the general public. The term “theme park or
711 entertainment complex” has the same meaning as in s. 509.013 s.
712 509.013(9).
713 Section 12. Paragraph (b) of subsection (2) of section
714 509.221, Florida Statutes, is amended to read:
715 509.221 Sanitary regulations.—
716 (2)
717 (b) Within a theme park or entertainment complex as defined
718 in s. 509.013 s. 509.013(9), the bathrooms are not required to
719 be in the same building as the public food service
720 establishment, so long as they are reasonably accessible.
721 Section 13. Paragraph (b) of subsection (5) of section
722 553.5041, Florida Statutes, is amended to read:
723 553.5041 Parking spaces for persons who have disabilities.—
724 (5) Accessible perpendicular and diagonal accessible
725 parking spaces and loading zones must be designed and located to
726 conform to ss. 502 and 503 of the standards.
727 (b) If there are multiple entrances or multiple retail
728 stores, the parking spaces must be dispersed to provide parking
729 at the nearest accessible entrance. If a theme park or an
730 entertainment complex as defined in s. 509.013 s. 509.013(9)
731 provides parking in several lots or areas from which access to
732 the theme park or entertainment complex is provided, a single
733 lot or area may be designated for parking by persons who have
734 disabilities, if the lot or area is located on the shortest
735 accessible route to an accessible entrance to the theme park or
736 entertainment complex or to transportation to such an accessible
737 entrance.
738 Section 14. Paragraph (b) of subsection (5) of section
739 559.955, Florida Statutes, is amended to read:
740 559.955 Home-based businesses; local government
741 restrictions.—
742 (5) The application of this section does not supersede:
743 (b) Local laws, ordinances, or regulations related to
744 transient public lodging establishments, as defined in s.
745 509.013(10)(a)1. s. 509.013(4)(a)1., that are not otherwise
746 preempted under chapter 509.
747 Section 15. Subsection (2) of section 705.17, Florida
748 Statutes, is amended to read:
749 705.17 Exceptions.—
750 (2) Sections 705.1015-705.106 do not apply to any personal
751 property lost or abandoned on premises located within a theme
752 park or entertainment complex, as defined in s. 509.013 s.
753 509.013(9), or operated as a zoo, a museum, or an aquarium, or
754 on the premises of a public food service establishment or a
755 public lodging establishment licensed under part I of chapter
756 509, if the owner or operator of such premises elects to comply
757 with s. 705.185.
758 Section 16. Section 705.185, Florida Statutes, is amended
759 to read:
760 705.185 Disposal of personal property lost or abandoned on
761 the premises of certain facilities.—When any lost or abandoned
762 personal property is found on premises located within a theme
763 park or entertainment complex, as defined in s. 509.013 s.
764 509.013(9), or operated as a zoo, a museum, or an aquarium, or
765 on the premises of a public food service establishment or a
766 public lodging establishment licensed under part I of chapter
767 509, if the owner or operator of such premises elects to comply
768 with this section, any lost or abandoned property must be
769 delivered to such owner or operator, who must take charge of the
770 property and make a record of the date such property was found.
771 If the property is not claimed by its owner within 30 days after
772 it is found, or a longer period of time as may be deemed
773 appropriate by the owner or operator of the premises, the owner
774 or operator of the premises may not sell and must dispose of the
775 property or donate it to a charitable institution that is exempt
776 from federal income tax under s. 501(c)(3) of the Internal
777 Revenue Code for sale or other disposal as the charitable
778 institution deems appropriate. The rightful owner of the
779 property may reclaim the property from the owner or operator of
780 the premises at any time before the disposal or donation of the
781 property in accordance with this section and the established
782 policies and procedures of the owner or operator of the
783 premises. A charitable institution that accepts an electronic
784 device, as defined in s. 815.03(9), access to which is not
785 secured by a password or other personal identification
786 technology, shall make a reasonable effort to delete all
787 personal data from the electronic device before its sale or
788 disposal.
789 Section 17. Section 717.1355, Florida Statutes, is amended
790 to read:
791 717.1355 Theme park and entertainment complex tickets.—This
792 chapter does not apply to any tickets for admission to a theme
793 park or entertainment complex as defined in s. 509.013 s.
794 509.013(9), or to any tickets to a permanent exhibition or
795 recreational activity within such theme park or entertainment
796 complex.
797 Section 18. Subsection (8) of section 877.24, Florida
798 Statutes, is amended to read:
799 877.24 Nonapplication of s. 877.22.—Section 877.22 does not
800 apply to a minor who is:
801 (8) Attending an organized event held at and sponsored by a
802 theme park or entertainment complex as defined in s. 509.013 s.
803 509.013(9).
804 Section 19. The application of this act does not supersede
805 any current or future declaration or declaration of condominium
806 adopted pursuant to chapter 718, Florida Statutes, cooperative
807 document adopted pursuant to chapter 719, Florida Statutes, or
808 declaration or declaration of covenant adopted pursuant to
809 chapter 720, Florida Statutes.
810 Section 20. (1) The Department of Revenue is authorized,
811 and all conditions are deemed to be met, to adopt emergency
812 rules pursuant to s. 120.54(4), Florida Statutes, for the
813 purpose of implementing the amendment made by this act to s.
814 212.03, Florida Statutes, including establishing procedures to
815 facilitate the remittance of taxes.
816 (2) Notwithstanding any other law, emergency rules adopted
817 pursuant to subsection (1) are effective for 6 months after
818 adoption and may be renewed during the pendency of procedures to
819 adopt permanent rules addressing the subject of the emergency
820 rules.
821 (3) This section expires January 1, 2026.
822 Section 21. For the 2023-2024 fiscal year, the sums of
823 $298,507 in recurring funds and $49,017 in nonrecurring funds
824 from the Hotel and Restaurant Trust Fund and $175,868 in
825 recurring funds and $17,025 in nonrecurring funds from the
826 Administrative Trust Fund are appropriated to the Department of
827 Business and Professional Regulation, and six full-time
828 equivalent positions with a total associated salary rate of
829 284,854 are authorized, for the purpose of implementing this
830 act.
831 Section 22. Except as otherwise expressly provided in this
832 act, this act shall take effect upon becoming a law.