CS for CS for CS for SB 714                      First Engrossed
       
       
       
       
       
       
       
       
       2023714e1
       
    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 suspend, terminate,
   25         or refuse to issue or renew vacation rental
   26         registrations under certain circumstances; preempting
   27         the regulation of advertising platforms to the state;
   28         amending s. 509.241, F.S.; authorizing the Division of
   29         Hotels and Restaurants of the Department of Business
   30         and Professional Regulation to issue temporary
   31         licenses upon receipt of vacation rental license
   32         applications; providing for expiration of temporary
   33         vacation rental licenses; requiring that any license
   34         issued by the division be displayed conspicuously to
   35         the public inside the licensed establishment;
   36         requiring the owner or operator of certain vacation
   37         rentals to also display its vacation rental license
   38         number and applicable local registration number;
   39         creating s. 509.243, F.S.; requiring advertising
   40         platforms to require that persons placing
   41         advertisements for vacation rentals include certain
   42         information in the advertisements and attest to
   43         certain information; requiring advertising platforms
   44         to display and check such information; requiring the
   45         division to maintain certain information in a readily
   46         accessible electronic format by a certain date;
   47         requiring advertising platforms to remove an
   48         advertisement or a listing under certain conditions
   49         and within a specified timeframe; requiring
   50         advertising platforms to collect and remit specified
   51         taxes for certain transactions; authorizing the
   52         division to issue and deliver a notice to cease and
   53         desist for certain violations; providing that such
   54         notice does not constitute agency action for which
   55         certain hearings may be sought; authorizing the
   56         division to file certain proceedings; authorizing the
   57         division to seek certain remedies for the purpose of
   58         enforcing a cease and desist notice; authorizing the
   59         division to collect attorney fees and costs under
   60         certain circumstances; authorizing the division to
   61         impose a fine on advertising platforms for certain
   62         violations; requiring the division to issue written
   63         warnings or notices before commencing certain legal
   64         proceedings; requiring advertising platforms to adopt
   65         an antidiscrimination policy and to inform their users
   66         of the policy’s provisions; providing construction;
   67         amending s. 509.261, F.S.; authorizing the division to
   68         revoke, refuse to issue or renew, or suspend vacation
   69         rental licenses under certain circumstances; amending
   70         ss. 159.27, 212.08, 316.1955, 404.056, 477.0135,
   71         509.221, 553.5041, 559.955, 705.17, 705.185, 717.1355,
   72         and 877.24, F.S.; conforming cross-references;
   73         providing applicability; authorizing the Department of
   74         Revenue to adopt emergency rules; providing
   75         requirements and an expiration for the emergency
   76         rules; providing for the expiration of such rulemaking
   77         authority; providing appropriations; providing
   78         effective dates.
   79          
   80  Be It Enacted by the Legislature of the State of Florida:
   81  
   82         Section 1. Effective January 1, 2024, subsection (2) of
   83  section 212.03, Florida Statutes, is amended to read:
   84         212.03 Transient rentals tax; rate, procedure, enforcement,
   85  exemptions.—
   86         (2)(a) The tax provided for herein shall be in addition to
   87  the total amount of the rental, shall be charged by the lessor
   88  or person receiving the rent in and by said rental arrangement
   89  to the lessee or person paying the rental, and shall be due and
   90  payable at the time of the receipt of such rental payment by the
   91  lessor or person, as defined in this chapter, who receives said
   92  rental or payment. The owner, lessor, or person receiving the
   93  rent shall remit the tax to the department at the times and in
   94  the manner hereinafter provided for dealers to remit taxes under
   95  this chapter. The same duties imposed by this chapter upon
   96  dealers in tangible personal property respecting the collection
   97  and remission of the tax; the making of returns; the keeping of
   98  books, records, and accounts; and the compliance with the rules
   99  and regulations of the department in the administration of this
  100  chapter shall apply to and be binding upon all persons who
  101  manage or operate hotels, apartment houses, roominghouses,
  102  tourist and trailer camps, and the rental of condominium units,
  103  and to all persons who collect or receive such rents on behalf
  104  of such owner or lessor taxable under this chapter.
  105         (b)If a guest uses a payment system on or through an
  106  advertising platform, as defined in s. 509.013, to pay for the
  107  rental of a vacation rental located in this state, the
  108  advertising platform must collect and remit taxes as provided in
  109  this paragraph.
  110         1.An advertising platform, as defined in s. 509.013, which
  111  owns, operates, or manages a vacation rental or which is related
  112  within the meaning of s. 267(b), s. 707(b), or s. 1504 of the
  113  Internal Revenue Code of 1986, as amended, to a person who owns,
  114  operates, or manages the vacation rental shall collect and remit
  115  all taxes due under this section and ss. 125.0104, 125.0108,
  116  212.0305, and 212.055 which are related to the rental.
  117         2.An advertising platform to which subparagraph 1. does
  118  not apply shall collect and remit all taxes due from the owner,
  119  operator, or manager under this section and ss. 125.0104,
  120  125.0108, 212.0305, and 212.055 which are related to the rental.
  121  Of the total amount paid by the lessee or rentee, the amount
  122  retained by the advertising platform for reservation or payment
  123  service is not taxable under this section or ss. 125.0104,
  124  125.0108, 212.0305, and 212.055.
  125  
  126  In order to facilitate the remittance of such taxes, the
  127  counties that have elected to self-administer the taxes imposed
  128  under chapter 125 must allow advertising platforms to register,
  129  collect, and remit such taxes.
  130         Section 2. Section 509.013, Florida Statutes, is reordered
  131  and amended to read:
  132         509.013 Definitions.—As used in this chapter, the term:
  133         (1)“Advertising platform” means a person as defined in s.
  134  1.01(3) who:
  135         (a)Provides an online application, software, a website, or
  136  a system through which a vacation rental located in this state
  137  is advertised or held out to the public as available to rent for
  138  transient occupancy;
  139         (b)Provides or maintains a marketplace for the renting of
  140  a vacation rental for transient occupancy; and
  141         (c)Provides a reservation or payment system that
  142  facilitates a transaction for the renting of a vacation rental
  143  for transient occupancy and for which the person collects or
  144  receives, directly or indirectly, a fee in connection with the
  145  reservation or payment service provided for the rental
  146  transaction.
  147         (3)(1) “Division” means the Division of Hotels and
  148  Restaurants of the Department of Business and Professional
  149  Regulation.
  150         (8)(2) “Operator” means the owner, licensee, proprietor,
  151  lessee, manager, assistant manager, or appointed agent of a
  152  public lodging establishment or public food service
  153  establishment.
  154         (4)(3) “Guest” means any patron, customer, tenant, lodger,
  155  boarder, or occupant of a public lodging establishment or public
  156  food service establishment.
  157         (10)(a)(4)(a) “Public lodging establishment” includes a
  158  transient public lodging establishment as defined in
  159  subparagraph 1. and a nontransient public lodging establishment
  160  as defined in subparagraph 2.
  161         1. “Transient public lodging establishment” means any unit,
  162  group of units, dwelling, building, or group of buildings within
  163  a single complex of buildings which is rented to guests more
  164  than three times in a calendar year for periods of less than 30
  165  days or 1 calendar month, whichever is less, or which is
  166  advertised or held out to the public as a place regularly rented
  167  to guests.
  168         2. “Nontransient public lodging establishment” means any
  169  unit, group of units, dwelling, building, or group of buildings
  170  within a single complex of buildings which is rented to guests
  171  for periods of at least 30 days or 1 calendar month, whichever
  172  is less, or which is advertised or held out to the public as a
  173  place regularly rented to guests for periods of at least 30 days
  174  or 1 calendar month.
  175  
  176  License classifications of public lodging establishments, and
  177  the definitions therefor, are set out in s. 509.242. For the
  178  purpose of licensure, the term does not include condominium
  179  common elements as defined in s. 718.103.
  180         (b) The following are excluded from the definitions in
  181  paragraph (a):
  182         1. Any dormitory or other living or sleeping facility
  183  maintained by a public or private school, college, or university
  184  for the use of students, faculty, or visitors.
  185         2. Any facility certified or licensed and regulated by the
  186  Agency for Health Care Administration or the Department of
  187  Children and Families or other similar place regulated under s.
  188  381.0072.
  189         3. Any place renting four rental units or less, unless the
  190  rental units are advertised or held out to the public to be
  191  places that are regularly rented to transients.
  192         4. Any unit or group of units in a condominium,
  193  cooperative, or timeshare plan and any individually or
  194  collectively owned one-family, two-family, three-family, or
  195  four-family dwelling house or dwelling unit that is rented for
  196  periods of at least 30 days or 1 calendar month, whichever is
  197  less, and that is not advertised or held out to the public as a
  198  place regularly rented for periods of less than 1 calendar
  199  month, provided that no more than four rental units within a
  200  single complex of buildings are available for rent.
  201         5. Any migrant labor camp or residential migrant housing
  202  permitted by the Department of Health under ss. 381.008
  203  381.00895.
  204         6. Any establishment inspected by the Department of Health
  205  and regulated by chapter 513.
  206         7. Any nonprofit organization that operates a facility
  207  providing housing only to patients, patients’ families, and
  208  patients’ caregivers and not to the general public.
  209         8. Any apartment building inspected by the United States
  210  Department of Housing and Urban Development or other entity
  211  acting on the department’s behalf that is designated primarily
  212  as housing for persons at least 62 years of age. The division
  213  may require the operator of the apartment building to attest in
  214  writing that such building meets the criteria provided in this
  215  subparagraph. The division may adopt rules to implement this
  216  requirement.
  217         9. Any roominghouse, boardinghouse, or other living or
  218  sleeping facility that may not be classified as a hotel, motel,
  219  timeshare project, vacation rental, nontransient apartment, bed
  220  and breakfast inn, or transient apartment under s. 509.242.
  221         (9)(a)(5)(a) “Public food service establishment” means any
  222  building, vehicle, place, or structure, or any room or division
  223  in a building, vehicle, place, or structure where food is
  224  prepared, served, or sold for immediate consumption on or in the
  225  vicinity of the premises; called for or taken out by customers;
  226  or prepared before prior to being delivered to another location
  227  for consumption. The term includes a culinary education program,
  228  as defined in s. 381.0072(2), which offers, prepares, serves, or
  229  sells food to the general public, regardless of whether it is
  230  inspected by another state agency for compliance with sanitation
  231  standards.
  232         (b) The following are excluded from the definition in
  233  paragraph (a):
  234         1. Any place maintained and operated by a public or private
  235  school, college, or university:
  236         a. For the use of students and faculty; or
  237         b. Temporarily to serve such events as fairs, carnivals,
  238  food contests, cook-offs, and athletic contests.
  239         2. Any eating place maintained and operated by a church or
  240  a religious, nonprofit fraternal, or nonprofit civic
  241  organization:
  242         a. For the use of members and associates; or
  243         b. Temporarily to serve such events as fairs, carnivals,
  244  food contests, cook-offs, or athletic contests.
  245  
  246  Upon request by the division, a church or a religious, nonprofit
  247  fraternal, or nonprofit civic organization claiming an exclusion
  248  under this subparagraph must provide the division documentation
  249  of its status as a church or a religious, nonprofit fraternal,
  250  or nonprofit civic organization.
  251         3. Any eating place maintained and operated by an
  252  individual or entity at a food contest, cook-off, or a temporary
  253  event lasting from 1 to 3 days which is hosted by a church or a
  254  religious, nonprofit fraternal, or nonprofit civic organization.
  255  Upon request by the division, the event host must provide the
  256  division documentation of its status as a church or a religious,
  257  nonprofit fraternal, or nonprofit civic organization.
  258         4. Any eating place located on an airplane, train, bus, or
  259  watercraft that which is a common carrier.
  260         5. Any eating place maintained by a facility certified or
  261  licensed and regulated by the Agency for Health Care
  262  Administration or the Department of Children and Families or
  263  other similar place that is regulated under s. 381.0072.
  264         6. Any place of business issued a permit or inspected by
  265  the Department of Agriculture and Consumer Services under s.
  266  500.12.
  267         7. Any place of business where the food available for
  268  consumption is limited to ice, beverages with or without
  269  garnishment, popcorn, or prepackaged items sold without
  270  additions or preparation.
  271         8. Any theater, if the primary use is as a theater and if
  272  patron service is limited to food items customarily served to
  273  the admittees of theaters.
  274         9. Any vending machine that dispenses any food or beverages
  275  other than potentially hazardous foods, as defined by division
  276  rule.
  277         10. Any vending machine that dispenses potentially
  278  hazardous food and which is located in a facility regulated
  279  under s. 381.0072.
  280         11. Any research and development test kitchen limited to
  281  the use of employees and which is not open to the general
  282  public.
  283         (2)(6) “Director” means the Director of the Division of
  284  Hotels and Restaurants of the Department of Business and
  285  Professional Regulation.
  286         (11)(7) “Single complex of buildings” means all buildings
  287  or structures that are owned, managed, controlled, or operated
  288  under one business name and are situated on the same tract or
  289  plot of land that is not separated by a public street or
  290  highway.
  291         (12)(8) “Temporary food service event” means any event of
  292  30 days or less in duration where food is prepared, served, or
  293  sold to the general public.
  294         (13)(9) “Theme park or entertainment complex” means a
  295  complex comprised of at least 25 contiguous acres owned and
  296  controlled by the same business entity and which contains
  297  permanent exhibitions and a variety of recreational activities
  298  and has a minimum of 1 million visitors annually.
  299         (14)(10) “Third-party provider” means, for purposes of s.
  300  509.049, any provider of an approved food safety training
  301  program that provides training or such a training program to a
  302  public food service establishment that is not under common
  303  ownership or control with the provider.
  304         (16)(11) “Transient establishment” means any public lodging
  305  establishment that is rented or leased to guests by an operator
  306  whose intention is that such guests’ occupancy will be
  307  temporary.
  308         (17)(12) “Transient occupancy” means occupancy when it is
  309  the intention of the parties that the occupancy will be
  310  temporary. There is a rebuttable presumption that, when the
  311  dwelling unit occupied is not the sole residence of the guest,
  312  the occupancy is transient.
  313         (15)(13) “Transient” means a guest in transient occupancy.
  314         (6)(14) “Nontransient establishment” means any public
  315  lodging establishment that is rented or leased to guests by an
  316  operator whose intention is that the dwelling unit occupied will
  317  be the sole residence of the guest.
  318         (7)(15) “Nontransient occupancy” means occupancy when it is
  319  the intention of the parties that the occupancy will not be
  320  temporary. There is a rebuttable presumption that, when the
  321  dwelling unit occupied is the sole residence of the guest, the
  322  occupancy is nontransient.
  323         (5)(16) “Nontransient” means a guest in nontransient
  324  occupancy.
  325         Section 3. Paragraph (c) of subsection (3) and paragraphs
  326  (a) and (b) of subsection (7) of section 509.032, Florida
  327  Statutes, are amended, and paragraph (d) is added to subsection
  328  (7) of that section, to read:
  329         509.032 Duties.—
  330         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  331  EVENTS.—The division shall:
  332         (c) Administer a public notification process for temporary
  333  food service events and distribute educational materials that
  334  address safe food storage, preparation, and service procedures.
  335         1. Sponsors of temporary food service events shall notify
  336  the division not less than 3 days before the scheduled event of
  337  the type of food service proposed, the time and location of the
  338  event, a complete list of food service vendors participating in
  339  the event, the number of individual food service facilities each
  340  vendor will operate at the event, and the identification number
  341  of each food service vendor’s current license as a public food
  342  service establishment or temporary food service event licensee.
  343  Notification may be completed orally, by telephone, in person,
  344  or in writing. A public food service establishment or food
  345  service vendor may not use this notification process to
  346  circumvent the license requirements of this chapter.
  347         2. The division shall keep a record of all notifications
  348  received for proposed temporary food service events and shall
  349  provide appropriate educational materials to the event sponsors
  350  and notify the event sponsors of the availability of the food
  351  recovery brochure developed under s. 595.420.
  352         3.a. Unless excluded under s. 509.013(9)(b) s.
  353  509.013(5)(b), a public food service establishment or other food
  354  service vendor must obtain one of the following classes of
  355  license from the division: an individual license, for a fee of
  356  no more than $105, for each temporary food service event in
  357  which it participates; or an annual license, for a fee of no
  358  more than $1,000, that entitles the licensee to participate in
  359  an unlimited number of food service events during the license
  360  period. The division shall establish license fees, by rule, and
  361  may limit the number of food service facilities a licensee may
  362  operate at a particular temporary food service event under a
  363  single license.
  364         b. Public food service establishments holding current
  365  licenses from the division may operate under the regulations of
  366  such a license at temporary food service events.
  367         (7) PREEMPTION AUTHORITY.—
  368         (a) The regulation of public lodging establishments and
  369  public food service establishments, including, but not limited
  370  to, sanitation standards, licensing, inspections, training and
  371  testing of personnel, and matters related to the nutritional
  372  content and marketing of foods offered in such establishments,
  373  is preempted to the state. This paragraph does not preempt the
  374  authority of a local government or local enforcement district to
  375  conduct inspections of public lodging and public food service
  376  establishments for compliance with the Florida Building Code and
  377  the Florida Fire Prevention Code, pursuant to ss. 553.80 and
  378  633.206.
  379         (b)1. A local law, ordinance, or regulation may not
  380  prohibit vacation rentals or regulate the duration or frequency
  381  of rental of vacation rentals. This paragraph does not apply to
  382  any local law, ordinance, or regulation adopted on or before
  383  June 1, 2011, including when such law, ordinance, or regulation
  384  is amended to be less restrictive or to comply with the local
  385  registration requirements provided in this paragraph, or when a
  386  law, ordinance, or regulation adopted after June 1, 2011,
  387  regulates vacation rentals, if such law, ordinance, or
  388  regulation is less restrictive than a law, ordinance, or
  389  regulation that was in effect on June 1, 2011. Notwithstanding
  390  paragraph (a), a local law, ordinance, or regulation may require
  391  the registration of vacation rentals with a local vacation
  392  rental registration program. Local governments may adopt a
  393  vacation rental registration program pursuant to subparagraph 3.
  394  and impose a fine for failure to register under the vacation
  395  rental registration program. This paragraph does not prohibit a
  396  local law, ordinance, or regulation from restricting the maximum
  397  occupancy for residential properties that are rented if
  398  uniformly applied without regard to whether the residential
  399  property is used as a vacation rental.
  400         2.Local governments may charge a fee of no more than $150
  401  for processing an individual registration application or $200
  402  for processing a collective registration application for up to a
  403  total of 25 individual vacation rentals. A local law, ordinance,
  404  or regulation may not require renewal of a registration more
  405  than once per year. However, if there is a change of ownership,
  406  the new owner may be required to submit a new application for
  407  registration. Subsequent to the registration of a vacation
  408  rental, local governments may charge a reasonable fee to inspect
  409  a vacation rental after registration to verify compliance with
  410  the Florida Building Code and the Florida Fire Prevention Code.
  411         3.As a condition of registration, the local law,
  412  ordinance, or regulation may only require the owner or operator
  413  of a vacation rental to:
  414         a.Submit identifying information about the owner or the
  415  owner’s agents and the subject vacation rental property.
  416         b.Obtain a license issued by the division to operate as a
  417  vacation rental.
  418         c.Obtain all required tax registrations, receipts, or
  419  certificates issued by the Department of Revenue, a county, or a
  420  municipal government.
  421         d.Update required information on a continuing basis to
  422  ensure it is current.
  423         e.Comply with parking standards and solid waste handling
  424  and containment requirements, so long as such standards and
  425  requirements are not imposed solely on vacation rentals.
  426         f.Designate and maintain at all times a responsible party
  427  who is capable of responding to complaints and other immediate
  428  problems related to the vacation rental, including being
  429  available by telephone at a provided contact telephone number 24
  430  hours a day, 7 days a week, and receiving legal notice of
  431  violations on behalf of the owner.
  432         g. State the maximum occupancy of the vacation rental based
  433  on the number of sleeping accommodations for persons staying
  434  overnight in the vacation rental.
  435         h. Pay in full all recorded municipal or county code liens
  436  against the subject property.
  437         i. Provide to guests information related to health and
  438  safety concerns and applicable laws, ordinances, or regulations
  439  by posting on the property or by delivery to guests.
  440         4.a.Within 15 business days after receiving an application
  441  for registration of a vacation rental, the local government must
  442  review the application for completeness and accept the
  443  registration of the vacation rental or issue a written notice
  444  specifying with particularity any areas that are deficient. Such
  445  notice may be provided by United States mail or electronically.
  446         b.The vacation rental owner or operator and the local
  447  government may agree to a reasonable request to extend the
  448  timeframes provided in this subparagraph, particularly in the
  449  event of a force majeure or other extraordinary circumstance.
  450         c.When a local government denies an application for
  451  registration of a vacation rental, the local government must
  452  give written notice to the applicant. Such notice may be
  453  provided by United States mail or electronically. The notice
  454  must specify with particularity the factual reasons for the
  455  denial and include a citation to the applicable portions of an
  456  ordinance, a rule, a statute, or other legal authority for the
  457  denial of the registration. A local government may not deny an
  458  applicant from reapplying if the applicant cures the identified
  459  deficiencies.
  460         d.If the local government fails to accept or deny the
  461  registration within the timeframes provided in this
  462  subparagraph, the application is deemed accepted.
  463         e.Upon an accepted registration of a vacation rental, a
  464  local government shall assign a unique registration number to
  465  the vacation rental or other indicia of registration and provide
  466  the registration number or other indicia of registration to the
  467  owner or operator of the vacation rental in writing or
  468  electronically.
  469         5. The local government may terminate, or refuse to issue
  470  or renew a vacation rental registration if:
  471         a. There is an unsatisfied recorded municipal lien or
  472  county lien on the real property of the vacation rental.
  473  However, local government must allow the vacation rental owner
  474  at least 60 days before the termination of a registration to
  475  satisfy the recorded municipal lien or county code lien; or
  476         b. The premises and its owner are the subject of a final
  477  order or judgment lawfully directing the termination of the
  478  premises’ use as a vacation rental.
  479         6. When the subject premises, the owner, or operator has
  480  been found by the code enforcement board or special magistrate
  481  pursuant to s. 162.06, to have violated a registration
  482  requirement authorized pursuant to this paragraph or to have
  483  violated a local law, ordinance, or regulation that does not
  484  apply solely to vacation rentals, if the local government has
  485  issued a written warning or notice after each violation, it may:
  486         a. Suspend a registration for a period of up to 30 days for
  487  three or more violations during a 90 day period; and
  488         b. Suspend a registration for a period of up to six months
  489  for a subsequent violation within six months of the prior
  490  suspension period.
  491         (d) The regulation of advertising platforms is preempted to
  492  the state as provided in this chapter.
  493         Section 4. Effective January 1, 2024, subsections (2) and
  494  (3) of section 509.241, Florida Statutes, are amended to read:
  495         509.241 Licenses required; exceptions.—
  496         (2) APPLICATION FOR LICENSE.—Each person who plans to open
  497  a public lodging establishment or a public food service
  498  establishment shall apply for and receive a license from the
  499  division before prior to the commencement of operation. A
  500  condominium association, as defined in s. 718.103, which does
  501  not own any units classified as vacation rentals or timeshare
  502  projects under s. 509.242(1)(c) or (g) is not required to apply
  503  for or receive a public lodging establishment license. Upon
  504  receiving an application for a vacation rental license, the
  505  division may grant a temporary license that authorizes the
  506  vacation rental to begin operation while the application is
  507  pending and to post the information required under s.
  508  509.243(1)(c). The temporary license automatically expires upon
  509  final agency action regarding the license application.
  510         (3) DISPLAY OF LICENSE.—Any license issued by the division
  511  must shall be conspicuously displayed to the public inside in
  512  the office or lobby of the licensed establishment. Public food
  513  service establishments that which offer catering services must
  514  shall display their license number on all advertising for
  515  catering services. The owner or operator of a vacation rental
  516  offered for transient occupancy through an advertising platform
  517  must also display the vacation rental license number and, if
  518  applicable, the local registration number.
  519         Section 5. Effective January 1, 2024, section 509.243,
  520  Florida Statutes, is created to read:
  521         509.243 Advertising platforms.—
  522         (1)(a) An advertising platform must require that a person
  523  who places an advertisement for the rental of a vacation rental:
  524         1. Include in the advertisement the vacation rental license
  525  number and, if applicable, the local registration number; and
  526         2. Attest to the best of the person’s knowledge that the
  527  license number for the vacation rental property is current,
  528  valid, and accurately stated in the advertisement, and that the
  529  local registration number for the vacation rental property is
  530  current, valid, and accurately stated in the advertisement or
  531  that a local registration is not required.
  532         (b) An advertising platform must display the vacation
  533  rental license number and, if applicable, the local registration
  534  number based upon the attestation in subparagraph (a)2.
  535  Effective July 1, 2024, the advertising platform must check that
  536  the vacation rental license number provided by the owner or
  537  operator appears as current in the information posted by the
  538  division pursuant to paragraph (c) and applies to the subject
  539  vacation rental before publishing the advertisement on its
  540  platform and again at the end of each calendar quarter that the
  541  advertisement remains on its platform.
  542         (c) By July 1, 2024, the division shall maintain vacation
  543  rental license information in a readily accessible electronic
  544  format that is sufficient to facilitate prompt compliance with
  545  the requirements of this subsection by an advertising platform
  546  or a person placing an advertisement on an advertising platform
  547  for transient rental of a vacation rental.
  548         (2) An advertising platform must remove from public view an
  549  advertisement or a listing from its online application,
  550  software, website, or system within 15 business days after being
  551  notified by the division in writing that the subject
  552  advertisement or listing for the rental of a vacation rental
  553  located in this state fails to display a valid license number
  554  issued by the division.
  555         (3) If a guest uses a payment system on or through an
  556  advertising platform to pay for the rental of a vacation rental
  557  located in this state, the advertising platform must collect and
  558  remit all taxes due under ss. 125.0104, 125.0108, 205.044,
  559  212.03, 212.0305, and 212.055 related to the rental as provided
  560  in s. 212.03(2)(b).
  561         (4) If the division has probable cause to believe that a
  562  person not licensed by the division has violated this chapter or
  563  any rule adopted pursuant thereto, the division may issue and
  564  deliver to such person a notice to cease and desist from the
  565  violation. The issuance of a notice to cease and desist does not
  566  constitute agency action for which a hearing under s. 120.569 or
  567  s. 120.57 may be sought. For the purpose of enforcing a cease
  568  and desist notice, the division may file a proceeding in the
  569  name of the state seeking the issuance of an injunction or a
  570  writ of mandamus against any person who violates any provision
  571  of the notice. If the division is required to seek enforcement
  572  of the notice for a penalty pursuant to s. 120.69, it is
  573  entitled to collect attorney fees and costs, together with any
  574  cost of collection.
  575         (5) The division may fine an advertising platform an amount
  576  not to exceed $1,000 per offense for violations of this section
  577  or of the rules of the division. For the purposes of this
  578  subsection, the division may regard as a separate offense each
  579  day or portion of a day in which an advertising platform is
  580  operated in violation of this section or rules of the division.
  581  The division shall issue a written warning or notice and provide
  582  the advertising platform 15 days to cure a violation before
  583  commencing any legal proceeding under subsection (4).
  584         (6) Advertising platforms shall adopt an antidiscrimination
  585  policy to help prevent discrimination among their users and
  586  shall inform all users of their services that it is illegal to
  587  refuse accommodation to an individual based on race, creed,
  588  color, sex, pregnancy, physical disability, or national origin
  589  pursuant to s. 509.092.
  590         (7) Advertising platforms that comply with the requirements
  591  of this section are deemed to be in compliance with the
  592  requirements of this chapter. This section does not create and
  593  is not intended to create a private cause of action against
  594  advertising platforms. An advertising platform may not be held
  595  liable for any action it takes voluntarily in good faith in
  596  relation to its users to comply with this chapter or the
  597  advertising platform’s terms of service.
  598         Section 6. Subsection (10) is added to section 509.261,
  599  Florida Statutes, to read:
  600         509.261 Revocation or suspension of licenses; fines;
  601  procedure.—
  602         (10) The division may revoke, refuse to issue or renew, or
  603  suspend for a period of not more than 30 days a vacation rental
  604  license when:
  605         (a) The operation of the subject premises violates the
  606  terms of an applicable lease or property restriction, including
  607  any property restriction adopted pursuant to chapter 718,
  608  chapter 719, or chapter 720, as determined by a final order of a
  609  court of competent jurisdiction or a written decision by an
  610  arbitrator authorized to arbitrate a dispute relating to the
  611  subject property and a lease or property restriction;
  612         (b) The registration of the vacation rental is terminated
  613  by a local government as provided in s. 509.032(7)(b)5.; or
  614         (c) The premises and its owner are the subject of a final
  615  order or judgment lawfully directing the termination of the
  616  premises’ use as a vacation rental.
  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.