Florida Senate - 2024                        COMMITTEE AMENDMENT
       Bill No. SB 280
       
       
       
       
       
       
                                Ì4404485Î440448                         
       
                              LEGISLATIVE ACTION                        
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       The Committee on Regulated Industries (Gruters) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective January 1, 2025, subsection (2) of
    6  section 212.03, Florida Statutes, is amended to read:
    7         212.03 Transient rentals tax; rate, procedure, enforcement,
    8  exemptions.—
    9         (2)(a) The tax provided for herein shall be in addition to
   10  the total amount of the rental, shall be charged by the lessor
   11  or person receiving the rent in and by the said rental
   12  arrangement to the lessee or person paying the rental, and shall
   13  be due and payable at the time of the receipt of such rental
   14  payment by the lessor or person, as defined in this chapter, who
   15  receives the said rental or payment. The owner, lessor, or
   16  person receiving the rent shall remit the tax to the department
   17  at the times and in the manner hereinafter provided for dealers
   18  to remit taxes under this chapter. The same duties imposed by
   19  this chapter upon dealers in tangible personal property
   20  respecting the collection and remission of the tax; the making
   21  of returns; the keeping of books, records, and accounts; and the
   22  compliance with the rules and regulations of the department in
   23  the administration of this chapter shall apply to and be binding
   24  upon all persons who manage or operate hotels, apartment houses,
   25  roominghouses, tourist and trailer camps, and the rental of
   26  condominium units, and to all persons who collect or receive
   27  such rents on behalf of such owner or lessor taxable under this
   28  chapter.
   29         (b)If a guest uses a payment system on or through an
   30  advertising platform, as defined in s. 509.013, to pay for the
   31  rental of a vacation rental located in this state, the
   32  advertising platform must collect and remit taxes as provided in
   33  this paragraph.
   34         1.An advertising platform, as defined in s. 509.013, which
   35  owns, operates, or manages a vacation rental or which is related
   36  within the meaning of s. 267(b), s. 707(b), or s. 1504 of the
   37  Internal Revenue Code of 1986, as amended, to a person who owns,
   38  operates, or manages the vacation rental shall collect and remit
   39  all taxes due under this section and ss. 125.0104, 125.0108,
   40  212.0305, and 212.055 which are related to the rental.
   41         2.An advertising platform to which subparagraph 1. does
   42  not apply shall collect and remit all taxes due from the owner,
   43  operator, or manager under this section and ss. 125.0104,
   44  125.0108, 212.0305, and 212.055 which are related to the rental.
   45  Of the total amount paid by the lessee or rentee, the amount
   46  retained by the advertising platform for reservation or payment
   47  service is not taxable under this section or ss. 125.0104,
   48  125.0108, 212.0305, and 212.055.
   49  
   50  In order to facilitate the remittance of such taxes, the
   51  counties that have elected to self-administer the taxes imposed
   52  under chapter 125 must allow advertising platforms to register,
   53  collect, and remit such taxes.
   54         Section 2. Section 509.013, Florida Statutes, is reordered
   55  and amended to read:
   56         509.013 Definitions.—As used in this chapter, the term:
   57         (1)“Advertising platform” means a person as defined in s.
   58  1.01(3) who:
   59         (a)Provides an online application, software, a website, or
   60  a system through which a vacation rental located in this state
   61  is advertised or held out to the public as available to rent for
   62  transient occupancy;
   63         (b)Provides or maintains a marketplace for the renting of
   64  a vacation rental for transient occupancy; and
   65         (c)Provides a reservation or payment system that
   66  facilitates a transaction for the renting of a vacation rental
   67  for transient occupancy and for which the person collects or
   68  receives, directly or indirectly, a fee in connection with the
   69  reservation or payment service provided for the rental
   70  transaction.
   71         (3)(1) “Division” means the Division of Hotels and
   72  Restaurants of the Department of Business and Professional
   73  Regulation.
   74         (8)(2) “Operator” means the owner, licensee, proprietor,
   75  lessee, manager, assistant manager, or appointed agent of a
   76  public lodging establishment or public food service
   77  establishment.
   78         (4)(3) “Guest” means any patron, customer, tenant, lodger,
   79  boarder, or occupant of a public lodging establishment or public
   80  food service establishment.
   81         (10)(a)(4)(a) “Public lodging establishment” includes a
   82  transient public lodging establishment as defined in
   83  subparagraph 1. and a nontransient public lodging establishment
   84  as defined in subparagraph 2.
   85         1. “Transient public lodging establishment” means any unit,
   86  group of units, dwelling, building, or group of buildings within
   87  a single complex of buildings which is rented to guests more
   88  than three times in a calendar year for periods of less than 30
   89  days or 1 calendar month, whichever is less, or which is
   90  advertised or held out to the public as a place regularly rented
   91  to guests.
   92         2. “Nontransient public lodging establishment” means any
   93  unit, group of units, dwelling, building, or group of buildings
   94  within a single complex of buildings which is rented to guests
   95  for periods of at least 30 days or 1 calendar month, whichever
   96  is less, or which is advertised or held out to the public as a
   97  place regularly rented to guests for periods of at least 30 days
   98  or 1 calendar month.
   99  
  100  License classifications of public lodging establishments, and
  101  the definitions therefor, are set out in s. 509.242. For the
  102  purpose of licensure, the term does not include condominium
  103  common elements as defined in s. 718.103.
  104         (b) The following are excluded from the definitions in
  105  paragraph (a):
  106         1. Any dormitory or other living or sleeping facility
  107  maintained by a public or private school, college, or university
  108  for the use of students, faculty, or visitors.
  109         2. Any facility certified or licensed and regulated by the
  110  Agency for Health Care Administration or the Department of
  111  Children and Families or other similar place regulated under s.
  112  381.0072.
  113         3. Any place renting four rental units or less, unless the
  114  rental units are advertised or held out to the public to be
  115  places that are regularly rented to transients.
  116         4. Any unit or group of units in a condominium,
  117  cooperative, or timeshare plan and any individually or
  118  collectively owned one-family, two-family, three-family, or
  119  four-family dwelling house or dwelling unit that is rented for
  120  periods of at least 30 days or 1 calendar month, whichever is
  121  less, and that is not advertised or held out to the public as a
  122  place regularly rented for periods of less than 1 calendar
  123  month, provided that no more than four rental units within a
  124  single complex of buildings are available for rent.
  125         5. Any migrant labor camp or residential migrant housing
  126  permitted by the Department of Health under ss. 381.008
  127  381.00895.
  128         6. Any establishment inspected by the Department of Health
  129  and regulated by chapter 513.
  130         7. Any nonprofit organization that operates a facility
  131  providing housing only to patients, patients’ families, and
  132  patients’ caregivers and not to the general public.
  133         8. Any apartment building inspected by the United States
  134  Department of Housing and Urban Development or other entity
  135  acting on the department’s behalf that is designated primarily
  136  as housing for persons at least 62 years of age. The division
  137  may require the operator of the apartment building to attest in
  138  writing that such building meets the criteria provided in this
  139  subparagraph. The division may adopt rules to implement this
  140  requirement.
  141         9. Any roominghouse, boardinghouse, or other living or
  142  sleeping facility that may not be classified as a hotel, motel,
  143  timeshare project, vacation rental, nontransient apartment, bed
  144  and breakfast inn, or transient apartment under s. 509.242.
  145         (9)(a)(5)(a) “Public food service establishment” means any
  146  building, vehicle, place, or structure, or any room or division
  147  in a building, vehicle, place, or structure where food is
  148  prepared, served, or sold for immediate consumption on or in the
  149  vicinity of the premises; called for or taken out by customers;
  150  or prepared before prior to being delivered to another location
  151  for consumption. The term includes a culinary education program,
  152  as defined in s. 381.0072(2), which offers, prepares, serves, or
  153  sells food to the general public, regardless of whether it is
  154  inspected by another state agency for compliance with sanitation
  155  standards.
  156         (b) The following are excluded from the definition in
  157  paragraph (a):
  158         1. Any place maintained and operated by a public or private
  159  school, college, or university:
  160         a. For the use of students and faculty; or
  161         b. Temporarily to serve such events as fairs, carnivals,
  162  food contests, cook-offs, and athletic contests.
  163         2. Any eating place maintained and operated by a church or
  164  a religious, nonprofit fraternal, or nonprofit civic
  165  organization:
  166         a. For the use of members and associates; or
  167         b. Temporarily to serve such events as fairs, carnivals,
  168  food contests, cook-offs, or athletic contests.
  169  
  170  Upon request by the division, a church or a religious, nonprofit
  171  fraternal, or nonprofit civic organization claiming an exclusion
  172  under this subparagraph must provide the division documentation
  173  of its status as a church or a religious, nonprofit fraternal,
  174  or nonprofit civic organization.
  175         3. Any eating place maintained and operated by an
  176  individual or entity at a food contest, cook-off, or a temporary
  177  event lasting from 1 to 3 days which is hosted by a church or a
  178  religious, nonprofit fraternal, or nonprofit civic organization.
  179  Upon request by the division, the event host must provide the
  180  division documentation of its status as a church or a religious,
  181  nonprofit fraternal, or nonprofit civic organization.
  182         4. Any eating place located on an airplane, train, bus, or
  183  watercraft that which is a common carrier.
  184         5. Any eating place maintained by a facility certified or
  185  licensed and regulated by the Agency for Health Care
  186  Administration or the Department of Children and Families or
  187  other similar place that is regulated under s. 381.0072.
  188         6. Any place of business issued a permit or inspected by
  189  the Department of Agriculture and Consumer Services under s.
  190  500.12.
  191         7. Any place of business where the food available for
  192  consumption is limited to ice, beverages with or without
  193  garnishment, popcorn, or prepackaged items sold without
  194  additions or preparation.
  195         8. Any theater, if the primary use is as a theater and if
  196  patron service is limited to food items customarily served to
  197  the admittees of theaters.
  198         9. Any vending machine that dispenses any food or beverages
  199  other than potentially hazardous foods, as defined by division
  200  rule.
  201         10. Any vending machine that dispenses potentially
  202  hazardous food and which is located in a facility regulated
  203  under s. 381.0072.
  204         11. Any research and development test kitchen limited to
  205  the use of employees and which is not open to the general
  206  public.
  207         (2)(6) “Director” means the Director of the Division of
  208  Hotels and Restaurants of the Department of Business and
  209  Professional Regulation.
  210         (11)(7) “Single complex of buildings” means all buildings
  211  or structures that are owned, managed, controlled, or operated
  212  under one business name and are situated on the same tract or
  213  plot of land that is not separated by a public street or
  214  highway.
  215         (12)(8) “Temporary food service event” means any event of
  216  30 days or less in duration where food is prepared, served, or
  217  sold to the general public.
  218         (13)(9) “Theme park or entertainment complex” means a
  219  complex comprised of at least 25 contiguous acres owned and
  220  controlled by the same business entity and which contains
  221  permanent exhibitions and a variety of recreational activities
  222  and has a minimum of 1 million visitors annually.
  223         (14)(10) “Third-party provider” means, for purposes of s.
  224  509.049, any provider of an approved food safety training
  225  program that provides training or such a training program to a
  226  public food service establishment that is not under common
  227  ownership or control with the provider.
  228         (16)(11) “Transient establishment” means any public lodging
  229  establishment that is rented or leased to guests by an operator
  230  whose intention is that such guests’ occupancy will be
  231  temporary.
  232         (17)(12) “Transient occupancy” means occupancy when it is
  233  the intention of the parties that the occupancy will be
  234  temporary. There is a rebuttable presumption that, when the
  235  dwelling unit occupied is not the sole residence of the guest,
  236  the occupancy is transient.
  237         (15)(13) “Transient” means a guest in transient occupancy.
  238         (6)(14) “Nontransient establishment” means any public
  239  lodging establishment that is rented or leased to guests by an
  240  operator whose intention is that the dwelling unit occupied will
  241  be the sole residence of the guest.
  242         (7)(15) “Nontransient occupancy” means occupancy when it is
  243  the intention of the parties that the occupancy will not be
  244  temporary. There is a rebuttable presumption that, when the
  245  dwelling unit occupied is the sole residence of the guest, the
  246  occupancy is nontransient.
  247         (5)(16) “Nontransient” means a guest in nontransient
  248  occupancy.
  249         Section 3. Paragraph (c) of subsection (3) and paragraphs
  250  (a) and (b) of subsection (7) of section 509.032, Florida
  251  Statutes, are amended, and paragraph (d) is added to subsection
  252  (7) of that section, to read:
  253         509.032 Duties.—
  254         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  255  EVENTS.—The division shall:
  256         (c) Administer a public notification process for temporary
  257  food service events and distribute educational materials that
  258  address safe food storage, preparation, and service procedures.
  259         1. Sponsors of temporary food service events shall notify
  260  the division not less than 3 days before the scheduled event of
  261  the type of food service proposed, the time and location of the
  262  event, a complete list of food service vendors participating in
  263  the event, the number of individual food service facilities each
  264  vendor will operate at the event, and the identification number
  265  of each food service vendor’s current license as a public food
  266  service establishment or temporary food service event licensee.
  267  Notification may be completed orally, by telephone, in person,
  268  or in writing. A public food service establishment or food
  269  service vendor may not use this notification process to
  270  circumvent the license requirements of this chapter.
  271         2. The division shall keep a record of all notifications
  272  received for proposed temporary food service events and shall
  273  provide appropriate educational materials to the event sponsors
  274  and notify the event sponsors of the availability of the food
  275  recovery brochure developed under s. 595.420.
  276         3.a. Unless excluded under s. 509.013(9)(b) s.
  277  509.013(5)(b), a public food service establishment or other food
  278  service vendor must obtain one of the following classes of
  279  license from the division: an individual license, for a fee of
  280  no more than $105, for each temporary food service event in
  281  which it participates; or an annual license, for a fee of no
  282  more than $1,000, that entitles the licensee to participate in
  283  an unlimited number of food service events during the license
  284  period. The division shall establish license fees, by rule, and
  285  may limit the number of food service facilities a licensee may
  286  operate at a particular temporary food service event under a
  287  single license.
  288         b. Public food service establishments holding current
  289  licenses from the division may operate under the regulations of
  290  such a license at temporary food service events.
  291         (7) PREEMPTION AUTHORITY.—
  292         (a) The regulation of public lodging establishments and
  293  public food service establishments, including, but not limited
  294  to, sanitation standards, licensing, inspections, training and
  295  testing of personnel, and matters related to the nutritional
  296  content and marketing of foods offered in such establishments,
  297  is preempted to the state. This paragraph does not preempt the
  298  authority of a local government or local enforcement district to
  299  conduct inspections of public lodging and public food service
  300  establishments for compliance with the Florida Building Code and
  301  the Florida Fire Prevention Code, pursuant to ss. 553.80 and
  302  633.206.
  303         (b)1. A local law, ordinance, or regulation may not
  304  prohibit vacation rentals or regulate the duration or frequency
  305  of rental of vacation rentals. This paragraph does not apply to
  306  any local law, ordinance, or regulation adopted on or before
  307  June 1, 2011, including when such law, ordinance, or regulation
  308  is amended to be less restrictive or to comply with the local
  309  registration requirements provided in this paragraph, or when a
  310  law, ordinance, or regulation adopted after June 1, 2011,
  311  regulates vacation rentals, if such law, ordinance, or
  312  regulation is less restrictive than a law, ordinance, or
  313  regulation that was in effect on June 1, 2011. Notwithstanding
  314  paragraph (a), a local law, ordinance, or regulation may require
  315  the registration of vacation rentals with a local vacation
  316  rental registration program. Local governments may adopt a
  317  vacation rental registration program pursuant to subparagraph 3.
  318  and impose a fine for failure to register under the vacation
  319  rental registration program. This paragraph does not prohibit a
  320  local law, ordinance, or regulation from restricting the maximum
  321  occupancy for residential properties that are rented if
  322  uniformly applied without regard to whether the residential
  323  property is used as a vacation rental.
  324         2.Local governments may charge a fee of no more than $150
  325  for processing an individual registration application or $200
  326  for processing a collective registration application for up to a
  327  total of 25 individual vacation rentals. A local law, ordinance,
  328  or regulation may not require renewal of a registration more
  329  than once per year. However, if there is a change of ownership,
  330  the new owner may be required to submit a new application for
  331  registration. Subsequent to the registration of a vacation
  332  rental, local governments may charge a reasonable fee to inspect
  333  a vacation rental after registration to verify compliance with
  334  the Florida Building Code and the Florida Fire Prevention Code.
  335         3.As a condition of registration, the local law,
  336  ordinance, or regulation may only require the owner or operator
  337  of a vacation rental to:
  338         a.Submit identifying information about the owner or the
  339  owner’s agents and the subject vacation rental property.
  340         b.Obtain a license issued by the division to operate as a
  341  vacation rental.
  342         c.Obtain all required tax registrations, receipts, or
  343  certificates issued by the Department of Revenue, a county, or a
  344  municipal government.
  345         d.Update required information on a continuing basis to
  346  ensure it is current.
  347         e.Comply with parking standards and solid waste handling
  348  and containment requirements, so long as such standards and
  349  requirements are not imposed solely on vacation rentals.
  350         f.Designate and maintain at all times a responsible party
  351  who is capable of responding to complaints and other immediate
  352  problems related to the vacation rental, including being
  353  available by telephone at a provided contact telephone number 24
  354  hours a day, 7 days a week, and receiving legal notice of
  355  violations on behalf of the owner.
  356         g. State the maximum occupancy of the vacation rental based
  357  on the number of sleeping accommodations for persons staying
  358  overnight in the vacation rental.
  359         h. Pay in full all recorded municipal or county code liens
  360  against the subject property.
  361         i. Provide to guests information related to health and
  362  safety concerns and applicable laws, ordinances, or regulations
  363  by posting the information on the property or by delivering it
  364  to guests.
  365         4.a.Within 15 business days after receiving an application
  366  for registration of a vacation rental, the local government must
  367  review the application for completeness and accept the
  368  registration of the vacation rental or issue a written notice
  369  specifying with particularity any areas that are deficient. Such
  370  notice may be provided by United States mail or electronically.
  371         b.The vacation rental owner or operator and the local
  372  government may agree to a reasonable request to extend the
  373  timeframes provided in this subparagraph, particularly in the
  374  event of a force majeure or other extraordinary circumstance.
  375         c.When a local government denies an application for
  376  registration of a vacation rental, the local government must
  377  give written notice to the applicant. Such notice may be
  378  provided by United States mail or electronically. The notice
  379  must specify with particularity the factual reasons for the
  380  denial and include a citation to the applicable portions of an
  381  ordinance, a rule, a statute, or other legal authority for the
  382  denial of the registration. A local government may not deny an
  383  applicant the opportunity to reapply if the applicant cures the
  384  identified deficiencies.
  385         d.If the local government fails to accept or deny the
  386  registration within the timeframes provided in this
  387  subparagraph, the application is deemed accepted.
  388         e.Upon an accepted registration of a vacation rental, a
  389  local government shall assign a unique registration number to
  390  the vacation rental or other indicia of registration and provide
  391  the registration number or other indicia of registration to the
  392  owner or operator of the vacation rental in writing or
  393  electronically.
  394         5. The local government may terminate, or refuse to issue
  395  or renew, a vacation rental registration if:
  396         a. There is an unsatisfied recorded municipal lien or
  397  county lien on the real property of the vacation rental.
  398  However, the local government must allow the vacation rental
  399  owner at least 60 days before the termination of a registration
  400  to satisfy the recorded municipal lien or county code lien; or
  401         b. The premises and its owner are the subject of a final
  402  order or judgment lawfully directing the termination of the
  403  premises’ use as a vacation rental.
  404         6. When the subject premises or the owner or operator has
  405  been found by the code enforcement board or special magistrate,
  406  pursuant to s. 162.06, to have violated a registration
  407  requirement authorized pursuant to this paragraph or to have
  408  violated a local law, ordinance, or regulation that does not
  409  apply solely to vacation rentals, and if the local government
  410  has issued a written warning or notice after each violation, it
  411  may:
  412         a. Suspend the registration for a period of up to 30 days
  413  for three or more violations during a 90-day period; and
  414         b. Suspend the registration for a period of up to 6 months
  415  for a subsequent violation within 6 months after the prior
  416  suspension period.
  417         (d) The regulation of advertising platforms is preempted to
  418  the state, as provided in this chapter.
  419         Section 4. Effective January 1, 2025, subsections (2) and
  420  (3) of section 509.241, Florida Statutes, are amended to read:
  421         509.241 Licenses required; exceptions; division online
  422  accounts and transactions.—
  423         (2) APPLICATION FOR LICENSE.—Each person who plans to open
  424  a public lodging establishment or a public food service
  425  establishment shall apply for and receive a license from the
  426  division before prior to the commencement of operation. A
  427  condominium association, as defined in s. 718.103, which does
  428  not own any units classified as vacation rentals or timeshare
  429  projects under s. 509.242(1)(c) or (g) is not required to apply
  430  for or receive a public lodging establishment license. Upon
  431  receiving an application for a vacation rental license, the
  432  division may grant a temporary license that authorizes the
  433  vacation rental to begin operation while the application is
  434  pending and to post the information required under s.
  435  509.243(1)(c). The temporary license automatically expires upon
  436  final agency action regarding the license application.
  437         (3) DISPLAY OF LICENSE.—Any license issued by the division
  438  must shall be conspicuously displayed to the public inside in
  439  the office or lobby of the licensed establishment. Public food
  440  service establishments that which offer catering services must
  441  shall display their license number on all advertising for
  442  catering services. The owner or operator of a vacation rental
  443  offered for transient occupancy through an advertising platform
  444  must also display the vacation rental license number and, if
  445  applicable, the local registration number.
  446         Section 5. Effective January 1, 2025, section 509.243,
  447  Florida Statutes, is created to read:
  448         509.243 Advertising platforms.—
  449         (1)(a) An advertising platform must require that a person
  450  who places an advertisement for the rental of a vacation rental:
  451         1. Include in the advertisement the vacation rental license
  452  number and, if applicable, the local registration number; and
  453         2. Attest to the best of the person’s knowledge that the
  454  license number for the vacation rental property is current,
  455  valid, and accurately stated in the advertisement, and that the
  456  local registration number for the vacation rental property is
  457  current, valid, and accurately stated in the advertisement or
  458  that a local registration is not required.
  459         (b) An advertising platform must display the vacation
  460  rental license number and, if applicable, the local registration
  461  number based upon the attestation in subparagraph (a)2.
  462  Effective July 1, 2025, the advertising platform must check that
  463  the vacation rental license number provided by the owner or
  464  operator appears as current in the information posted by the
  465  division pursuant to paragraph (c) and applies to the subject
  466  vacation rental before publishing the advertisement on its
  467  platform and again at the end of each calendar quarter that the
  468  advertisement remains on its platform.
  469         (c) By July 1, 2025, the division shall maintain vacation
  470  rental license information in a readily accessible electronic
  471  format that is sufficient to facilitate prompt compliance with
  472  the requirements of this subsection by an advertising platform
  473  or a person placing an advertisement on an advertising platform
  474  for transient rental of a vacation rental.
  475         (2) An advertising platform must remove from public view an
  476  advertisement or a listing from its online application,
  477  software, website, or system within 15 business days after being
  478  notified by the division in writing that the subject
  479  advertisement or listing for the rental of a vacation rental
  480  located in this state fails to display a valid license number
  481  issued by the division.
  482         (3) If a guest uses a payment system on or through an
  483  advertising platform to pay for the rental of a vacation rental
  484  located in this state, the advertising platform must collect and
  485  remit all taxes due under ss. 125.0104, 125.0108, 205.044,
  486  212.03, 212.0305, and 212.055 related to the rental as provided
  487  in s. 212.03(2)(b).
  488         (4) If the division has probable cause to believe that a
  489  person not licensed by the division has violated this chapter or
  490  any rule adopted pursuant thereto, the division may issue and
  491  deliver to such person a notice to cease and desist from the
  492  violation. The issuance of a notice to cease and desist does not
  493  constitute agency action for which a hearing under s. 120.569 or
  494  s. 120.57 may be sought. For the purpose of enforcing a notice
  495  to cease and desist, the division may file a proceeding in the
  496  name of the state seeking the issuance of an injunction or a
  497  writ of mandamus against any person who violates any provision
  498  of the notice. If the division is required to seek enforcement
  499  of the notice for a penalty pursuant to s. 120.69, it is
  500  entitled to collect attorney fees and costs, together with any
  501  cost of collection.
  502         (5) The division may fine an advertising platform an amount
  503  not to exceed $1,000 per offense for violations of this section
  504  or of the rules of the division. For the purposes of this
  505  subsection, the division may regard as a separate offense each
  506  day or portion of a day in which an advertising platform is
  507  operated in violation of this section or rules of the division.
  508  The division shall issue a written warning or notice and provide
  509  the advertising platform 15 days to cure a violation before
  510  commencing any legal proceeding under subsection (4).
  511         (6) Advertising platforms shall adopt an antidiscrimination
  512  policy to help prevent discrimination among their users and
  513  shall inform all users of their services that it is illegal to
  514  refuse accommodation to an individual based on race, creed,
  515  color, sex, pregnancy, physical disability, or national origin
  516  pursuant to s. 509.092.
  517         (7) Advertising platforms that comply with the requirements
  518  of this section are deemed to be in compliance with the
  519  requirements of this chapter. This section does not create and
  520  is not intended to create a private cause of action against
  521  advertising platforms. An advertising platform may not be held
  522  liable for any action it takes voluntarily in good faith in
  523  relation to its users to comply with this chapter or the
  524  advertising platform’s terms of service.
  525         Section 6. Subsection (10) is added to section 509.261,
  526  Florida Statutes, to read:
  527         509.261 Revocation or suspension of licenses; fines;
  528  procedure.—
  529         (10) The division may revoke, refuse to issue or renew, or
  530  suspend for a period of not more than 30 days a vacation rental
  531  license when:
  532         (a) The operation of the subject premises violates the
  533  terms of an applicable lease or property restriction, including
  534  any property restriction adopted pursuant to chapter 718,
  535  chapter 719, or chapter 720, as determined by a final order of a
  536  court of competent jurisdiction or a written decision by an
  537  arbitrator authorized to arbitrate a dispute relating to the
  538  subject property and a lease or property restriction;
  539         (b) The registration of the vacation rental is terminated
  540  by a local government as provided in s. 509.032(7)(b)5.; or
  541         (c) The premises and its owner are the subject of a final
  542  order or judgment lawfully directing the termination of the
  543  premises’ use as a vacation rental.
  544         Section 7. Subsection (12) of section 159.27, Florida
  545  Statutes, is amended to read:
  546         159.27 Definitions.—The following words and terms, unless
  547  the context clearly indicates a different meaning, shall have
  548  the following meanings:
  549         (12) “Public lodging or restaurant facility” means property
  550  used for any public lodging establishment as defined in s.
  551  509.242 or public food service establishment as defined in s.
  552  509.013 s. 509.013(5) if it is part of the complex of, or
  553  necessary to, another facility qualifying under this part.
  554         Section 8. Paragraph (jj) of subsection (7) of section
  555  212.08, Florida Statutes, is amended to read:
  556         212.08 Sales, rental, use, consumption, distribution, and
  557  storage tax; specified exemptions.—The sale at retail, the
  558  rental, the use, the consumption, the distribution, and the
  559  storage to be used or consumed in this state of the following
  560  are hereby specifically exempt from the tax imposed by this
  561  chapter.
  562         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  563  entity by this chapter do not inure to any transaction that is
  564  otherwise taxable under this chapter when payment is made by a
  565  representative or employee of the entity by any means,
  566  including, but not limited to, cash, check, or credit card, even
  567  when that representative or employee is subsequently reimbursed
  568  by the entity. In addition, exemptions provided to any entity by
  569  this subsection do not inure to any transaction that is
  570  otherwise taxable under this chapter unless the entity has
  571  obtained a sales tax exemption certificate from the department
  572  or the entity obtains or provides other documentation as
  573  required by the department. Eligible purchases or leases made
  574  with such a certificate must be in strict compliance with this
  575  subsection and departmental rules, and any person who makes an
  576  exempt purchase with a certificate that is not in strict
  577  compliance with this subsection and the rules is liable for and
  578  shall pay the tax. The department may adopt rules to administer
  579  this subsection.
  580         (jj) Complimentary meals.—Also exempt from the tax imposed
  581  by this chapter are food or drinks that are furnished as part of
  582  a packaged room rate by any person offering for rent or lease
  583  any transient living accommodations as described in s.
  584  509.013(10)(a) s. 509.013(4)(a) which are licensed under part I
  585  of chapter 509 and which are subject to the tax under s. 212.03,
  586  if a separate charge or specific amount for the food or drinks
  587  is not shown. Such food or drinks are considered to be sold at
  588  retail as part of the total charge for the transient living
  589  accommodations. Moreover, the person offering the accommodations
  590  is not considered to be the consumer of items purchased in
  591  furnishing such food or drinks and may purchase those items
  592  under conditions of a sale for resale.
  593         Section 9. Paragraph (b) of subsection (4) of section
  594  316.1955, Florida Statutes, is amended to read:
  595         316.1955 Enforcement of parking requirements for persons
  596  who have disabilities.—
  597         (4)
  598         (b) Notwithstanding paragraph (a), a theme park or an
  599  entertainment complex as defined in s. 509.013 s. 509.013(9)
  600  which provides parking in designated areas for persons who have
  601  disabilities may allow any vehicle that is transporting a person
  602  who has a disability to remain parked in a space reserved for
  603  persons who have disabilities throughout the period the theme
  604  park is open to the public for that day.
  605         Section 10. Subsection (5) of section 404.056, Florida
  606  Statutes, is amended to read:
  607         404.056 Environmental radiation standards and projects;
  608  certification of persons performing measurement or mitigation
  609  services; mandatory testing; notification on real estate
  610  documents; rules.—
  611         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  612  shall be provided on at least one document, form, or application
  613  executed at the time of, or before prior to, contract for sale
  614  and purchase of any building or execution of a rental agreement
  615  for any building. Such notification must shall contain the
  616  following language:
  617  
  618         “RADON GAS: Radon is a naturally occurring radioactive gas
  619  that, when it has accumulated in a building in sufficient
  620  quantities, may present health risks to persons who are exposed
  621  to it over time. Levels of radon that exceed federal and state
  622  guidelines have been found in buildings in Florida. Additional
  623  information regarding radon and radon testing may be obtained
  624  from your county health department.”
  625  
  626  The requirements of this subsection do not apply to any
  627  residential transient occupancy, as described in s. 509.013 s.
  628  509.013(12), provided that such occupancy is 45 days or less in
  629  duration.
  630         Section 11. Subsection (6) of section 477.0135, Florida
  631  Statutes, is amended to read:
  632         477.0135 Exemptions.—
  633         (6) A license is not required of any individual providing
  634  makeup or special effects services in a theme park or
  635  entertainment complex to an actor, stunt person, musician,
  636  extra, or other talent, or providing makeup or special effects
  637  services to the general public. The term “theme park or
  638  entertainment complex” has the same meaning as in s. 509.013 s.
  639  509.013(9).
  640         Section 12. Paragraph (b) of subsection (2) of section
  641  509.221, Florida Statutes, is amended to read:
  642         509.221 Sanitary regulations.—
  643         (2)
  644         (b) Within a theme park or entertainment complex as defined
  645  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  646  be in the same building as the public food service
  647  establishment, so long as they are reasonably accessible.
  648         Section 13. Paragraph (b) of subsection (5) of section
  649  553.5041, Florida Statutes, is amended to read:
  650         553.5041 Parking spaces for persons who have disabilities.—
  651         (5) Accessible perpendicular and diagonal accessible
  652  parking spaces and loading zones must be designed and located to
  653  conform to ss. 502 and 503 of the standards.
  654         (b) If there are multiple entrances or multiple retail
  655  stores, the parking spaces must be dispersed to provide parking
  656  at the nearest accessible entrance. If a theme park or an
  657  entertainment complex as defined in s. 509.013 s. 509.013(9)
  658  provides parking in several lots or areas from which access to
  659  the theme park or entertainment complex is provided, a single
  660  lot or area may be designated for parking by persons who have
  661  disabilities, if the lot or area is located on the shortest
  662  accessible route to an accessible entrance to the theme park or
  663  entertainment complex or to transportation to such an accessible
  664  entrance.
  665         Section 14. Paragraph (b) of subsection (5) of section
  666  559.955, Florida Statutes, is amended to read:
  667         559.955 Home-based businesses; local government
  668  restrictions.—
  669         (5) The application of this section does not supersede:
  670         (b) Local laws, ordinances, or regulations related to
  671  transient public lodging establishments, as defined in s.
  672  509.013(10)(a)1. s. 509.013(4)(a)1., that are not otherwise
  673  preempted under chapter 509.
  674         Section 15. Paragraph (d) of subsection (7) of section
  675  561.20, Florida Statutes, is amended to read:
  676         561.20 Limitation upon number of licenses issued.—
  677         (7)
  678         (d) Any corporation, partnership, or individual operating a
  679  club which owns or leases and which maintains any bona fide
  680  beach or cabana club consisting of beach facilities, swimming
  681  pool, locker rooms or bathroom facilities for at least 100
  682  persons, and a public food service establishment as defined in
  683  s. 509.013 s. 509.013(5)(a), comprising in all an area of at
  684  least 5,000 square feet located on a contiguous tract of land of
  685  in excess of 1 acre may be issued a license under s. 565.02(4).
  686  The failure of such club to maintain the facilities shall be a
  687  ground for revocation of the license.
  688         Section 16. Subsection (2) of section 705.17, Florida
  689  Statutes, is amended to read:
  690         705.17 Exceptions.—
  691         (2) Sections 705.1015-705.106 do not apply to any personal
  692  property lost or abandoned on premises located within a theme
  693  park or entertainment complex, as defined in s. 509.013 s.
  694  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  695  on the premises of a public food service establishment or a
  696  public lodging establishment licensed under part I of chapter
  697  509, if the owner or operator of such premises elects to comply
  698  with s. 705.185.
  699         Section 17. Section 705.185, Florida Statutes, is amended
  700  to read:
  701         705.185 Disposal of personal property lost or abandoned on
  702  the premises of certain facilities.—When any lost or abandoned
  703  personal property is found on premises located within a theme
  704  park or entertainment complex, as defined in s. 509.013 s.
  705  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  706  on the premises of a public food service establishment or a
  707  public lodging establishment licensed under part I of chapter
  708  509, if the owner or operator of such premises elects to comply
  709  with this section, any lost or abandoned property must be
  710  delivered to such owner or operator, who must take charge of the
  711  property and make a record of the date such property was found.
  712  If the property is not claimed by its owner within 30 days after
  713  it is found, or a longer period of time as may be deemed
  714  appropriate by the owner or operator of the premises, the owner
  715  or operator of the premises may not sell and must dispose of the
  716  property or donate it to a charitable institution that is exempt
  717  from federal income tax under s. 501(c)(3) of the Internal
  718  Revenue Code for sale or other disposal as the charitable
  719  institution deems appropriate. The rightful owner of the
  720  property may reclaim the property from the owner or operator of
  721  the premises at any time before the disposal or donation of the
  722  property in accordance with this section and the established
  723  policies and procedures of the owner or operator of the
  724  premises. A charitable institution that accepts an electronic
  725  device, as defined in s. 815.03(9), access to which is not
  726  secured by a password or other personal identification
  727  technology, shall make a reasonable effort to delete all
  728  personal data from the electronic device before its sale or
  729  disposal.
  730         Section 18. Section 717.1355, Florida Statutes, is amended
  731  to read:
  732         717.1355 Theme park and entertainment complex tickets.—This
  733  chapter does not apply to any tickets for admission to a theme
  734  park or entertainment complex as defined in s. 509.013 s.
  735  509.013(9), or to any tickets to a permanent exhibition or
  736  recreational activity within such theme park or entertainment
  737  complex.
  738         Section 19. Subsection (8) of section 877.24, Florida
  739  Statutes, is amended to read:
  740         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
  741  apply to a minor who is:
  742         (8) Attending an organized event held at and sponsored by a
  743  theme park or entertainment complex as defined in s. 509.013 s.
  744  509.013(9).
  745         Section 20. The application of this act does not supersede
  746  any current or future declaration or declaration of condominium
  747  adopted pursuant to chapter 718, Florida Statutes, cooperative
  748  document adopted pursuant to chapter 719, Florida Statutes, or
  749  declaration or declaration of covenant adopted pursuant to
  750  chapter 720, Florida Statutes.
  751         Section 21. (1)The Department of Revenue is authorized,
  752  and all conditions are deemed to be met, to adopt emergency
  753  rules pursuant to s. 120.54(4), Florida Statutes, for the
  754  purpose of implementing the amendment made by this act to s.
  755  212.03, Florida Statutes, including establishing procedures to
  756  facilitate the remittance of taxes.
  757         (2)Notwithstanding any other law, emergency rules adopted
  758  pursuant to subsection (1) are effective for 6 months after
  759  adoption and may be renewed during the pendency of procedures to
  760  adopt permanent rules addressing the subject of the emergency
  761  rules.
  762         (3)This section expires January 1, 2027.
  763         Section 22. Except as otherwise expressly provided in this
  764  act, this act shall take effect upon becoming a law.
  765  
  766  ================= T I T L E  A M E N D M E N T ================
  767  And the title is amended as follows:
  768         Delete everything before the enacting clause
  769  and insert:
  770                        A bill to be entitled                      
  771         An act relating to vacation rentals; amending s.
  772         212.03, F.S.; requiring advertising platforms to
  773         collect and remit specified taxes for certain vacation
  774         rental transactions; reordering and amending s.
  775         509.013, F.S.; defining the term “advertising
  776         platform”; amending s. 509.032, F.S.; conforming a
  777         cross-reference; revising the regulated activities of
  778         public lodging establishments and public food service
  779         establishments preempted to the state to include
  780         licensing; revising an exemption to the prohibition
  781         against certain local regulation of vacation rentals;
  782         expanding the authority of local laws, ordinances, or
  783         regulations to include requiring vacation rentals to
  784         register with local vacation rental registration
  785         programs; authorizing local governments to adopt
  786         vacation rental registration programs and impose fines
  787         for failure to register; providing construction;
  788         authorizing local governments to charge fees up to
  789         specified amounts for processing registration
  790         applications and to charge reasonable inspection fees;
  791         specifying requirements, procedures, and limitations
  792         for local vacation rental registration programs;
  793         authorizing local governments to suspend, terminate,
  794         or refuse to issue or renew vacation rental
  795         registrations under certain circumstances; preempting
  796         the regulation of advertising platforms to the state;
  797         amending s. 509.241, F.S.; authorizing the Division of
  798         Hotels and Restaurants of the Department of Business
  799         and Professional Regulation to issue temporary
  800         licenses upon receipt of vacation rental license
  801         applications; providing for expiration of temporary
  802         vacation rental licenses; requiring that any license
  803         issued by the division be displayed conspicuously to
  804         the public inside the licensed establishment;
  805         requiring the owner or operator of certain vacation
  806         rentals to also display its vacation rental license
  807         number and applicable local registration number;
  808         creating s. 509.243, F.S.; requiring advertising
  809         platforms to require that persons placing
  810         advertisements for vacation rentals include certain
  811         information in the advertisements and attest to
  812         certain information; requiring advertising platforms
  813         to display and check such information; requiring the
  814         division to maintain certain information in a readily
  815         accessible electronic format by a certain date;
  816         requiring advertising platforms to remove an
  817         advertisement or a listing under certain conditions
  818         and within a specified timeframe; requiring
  819         advertising platforms to collect and remit specified
  820         taxes for certain transactions; authorizing the
  821         division to issue and deliver a notice to cease and
  822         desist for certain violations; providing that such
  823         notice does not constitute agency action for which
  824         certain hearings may be sought; authorizing the
  825         division to file certain proceedings for specified
  826         purposes; authorizing the division to seek certain
  827         remedies for the purpose of enforcing a notice to
  828         cease and desist; authorizing the division to collect
  829         attorney fees and costs under certain circumstances;
  830         authorizing the division to impose a fine on
  831         advertising platforms for certain violations;
  832         requiring the division to issue written warnings or
  833         notices before commencing certain legal proceedings;
  834         requiring advertising platforms to adopt an
  835         antidiscrimination policy and to inform their users of
  836         the policy’s provisions; providing construction;
  837         amending s. 509.261, F.S.; authorizing the division to
  838         revoke, refuse to issue or renew, or suspend vacation
  839         rental licenses under certain circumstances; amending
  840         ss. 159.27, 212.08, 316.1955, 404.056, 477.0135,
  841         509.221, 553.5041, 559.955, 561.20, 705.17, 705.185,
  842         717.1355, and 877.24, F.S.; conforming cross
  843         references; providing applicability; authorizing the
  844         Department of Revenue to adopt emergency rules;
  845         providing requirements and an expiration for the
  846         emergency rules; providing for the expiration of such
  847         rulemaking authority; providing effective dates.