Florida Senate - 2022 CS for SB 512 By the Committee on Community Affairs; and Senator Burgess 578-02643-22 2022512c1 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 taxes for certain transactions; 5 reordering and amending s. 509.013, F.S.; defining the 6 term advertising platform; amending s. 509.032, 7 F.S.; conforming a cross-reference; revising the 8 regulated activities of public lodging establishments 9 and public food service establishments preempted to 10 the state to include licensing; revising an exemption 11 to the prohibition against certain local regulation of 12 vacation rentals; expanding the authority of local 13 laws, ordinances, or regulations to include requiring 14 vacation rentals to register with local vacation 15 rental registration programs; authorizing local 16 governments to adopt vacation rental registration 17 programs and impose fines for failure to register; 18 authorizing local governments to charge fees for 19 processing registration applications; specifying 20 requirements, procedures, and limitations for local 21 vacation rental registration programs; authorizing 22 local governments to terminate or refuse to issue or 23 renew vacation rental registrations under certain 24 circumstances; preempting the regulation of 25 advertising platforms to the state; amending s. 26 509.241, F.S.; requiring applications for vacation 27 rental licenses to include certain information; 28 authorizing the Division of Hotels and Restaurants of 29 the Department of Business and Professional Regulation 30 to issue temporary licenses upon receipt of vacation 31 rental license applications; providing for expiration 32 of temporary vacation rental licenses; requiring 33 licenses issued by the division to be displayed 34 conspicuously to the public inside the licensed 35 establishment; requiring the owner or operator of 36 certain vacation rentals to also display its vacation 37 rental license number and applicable local 38 registration number; creating s. 509.243, F.S.; 39 requiring advertising platforms to require that 40 persons placing advertisements for vacation rentals 41 include certain information in the advertisements and 42 attest to certain information; requiring advertising 43 platforms to display and check such information; 44 requiring the division to maintain certain information 45 in a readily accessible electronic format by a certain 46 date; requiring advertising platforms to remove an 47 advertisement or listing under certain conditions and 48 within a specified timeframe; requiring advertising 49 platforms to collect and remit taxes for certain 50 transactions; authorizing the division to issue and 51 deliver a notice to cease and desist for certain 52 violations; providing that such notice does not 53 constitute agency action for which certain hearings 54 may be sought; authorizing the division to file 55 certain proceedings; authorizing the division to seek 56 certain remedies for the purpose of enforcing a cease 57 and desist notice; authorizing the division to collect 58 attorney fees and costs under certain circumstances; 59 authorizing the division to impose a fine on 60 advertising platforms for certain violations; 61 requiring the division to issue written warnings or 62 notices before commencing certain legal proceedings; 63 requiring advertising platforms to adopt an 64 antidiscrimination policy and to inform their users of 65 the policys provisions; providing construction; 66 amending s. 509.261, F.S.; authorizing the division to 67 revoke, refuse to issue or renew, or suspend vacation 68 rental licenses under certain circumstances; amending 69 s. 775.21, F.S.; revising the definition of the term 70 temporary residence; amending ss. 159.27, 212.08, 71 316.1955, 404.056, 477.0135, 509.221, 553.5041, 72 559.955, 705.17, 705.185, 717.1355, and 877.24, F.S.; 73 conforming cross-references to changes made by the 74 act; providing applicability; authorizing the 75 Department of Revenue to adopt emergency rules; 76 providing requirements and an expiration for the 77 emergency rules; providing for the expiration of such 78 rulemaking authority; providing effective dates. 79 80 Be It Enacted by the Legislature of the State of Florida: 81 82 Section 1.Effective January 1, 2023, subsection (2) of 83 section 212.03, Florida Statutes, is amended to read: 84 212.03Transient 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 shall collect and remit taxes as provided 109 in 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 ss. 267(b), 707(b), or 1504 of the 113 Internal Revenue Code of 1986 to a person who owns, operates, or 114 manages the vacation rental shall collect and remit all taxes 115 due under this section and ss. 125.0104, 125.0108, 205.044, 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, 205.044, 212.0305, and 212.055 which are related to 121 the rental. Of the total amount paid by the lessee or rentee, 122 the amount retained by the advertising platform for reservation 123 or payment service is not taxable under this section or ss. 124 125.0104, 125.0108, 205.044, 212.0305, and 212.055. 125 126 In order to facilitate the remittance of such taxes, the 127 department and counties that have elected to self-administer the 128 taxes imposed under chapter 125 must allow advertising platforms 129 to register, collect, and remit such taxes. 130 Section 2.Section 509.013, Florida Statutes, is reordered 131 and amended to read: 132 509.013Definitions.As used in this chapter, the term: 133 (1)Advertising platform means a person as defined in s. 134 1.01 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 departments 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: 329 509.032Duties. 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 vendors 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 s. 509.013(5)(b), a 353 public food service establishment or other food service vendor 354 must obtain one of the following classes of license from the 355 division: an individual license, for a fee of no more than $105, 356 for each temporary food service event in which it participates; 357 or an annual license, for a fee of no more than $1,000, that 358 entitles the licensee to participate in an unlimited number of 359 food service events during the license period. The division 360 shall establish license fees, by rule, and may limit the number 361 of food service facilities a licensee may operate at a 362 particular temporary food service event under a single license. 363 b.Public food service establishments holding current 364 licenses from the division may operate under the regulations of 365 such a license at temporary food service events. 366 (7)PREEMPTION AUTHORITY. 367 (a)The regulation of public lodging establishments and 368 public food service establishments, including, but not limited 369 to, sanitation standards, licensing, inspections, training and 370 testing of personnel, and matters related to the nutritional 371 content and marketing of foods offered in such establishments, 372 is preempted to the state. This paragraph does not preempt the 373 authority of a local government or local enforcement district to 374 conduct inspections of public lodging and public food service 375 establishments for compliance with the Florida Building Code and 376 the Florida Fire Prevention Code, pursuant to ss. 553.80 and 377 633.206. 378 (b)1.A local law, ordinance, or regulation may not 379 prohibit vacation rentals or regulate the duration or frequency 380 of rental of vacation rentals. This paragraph does not apply to 381 any local law, ordinance, or regulation adopted on or before 382 June 1, 2011, including when such law, ordinance, or regulation 383 is amended to be less restrictive or to comply with the local 384 registration requirements provided in this paragraph, or when a 385 law, ordinance, or regulation adopted after June 1, 2011, 386 regulates vacation rentals, if such law, ordinance, or 387 regulation is less restrictive than a law, ordinance, or 388 regulation that was in effect on June 1, 2011. Notwithstanding 389 paragraph (a), a local law, ordinance, or regulation may require 390 the registration of vacation rentals with a local vacation 391 rental registration program. Local governments may adopt a 392 vacation rental registration program pursuant to subparagraph 3. 393 and impose a fine for failure to register under the vacation 394 rental registration program. 395 2.Local governments may charge a fee of no more than $50 396 for processing an individual registration application or $100 397 for processing a collective registration application. A local 398 law, ordinance, or regulation may not require renewal of a 399 registration more than once per year. However, if there is a 400 change of ownership, the new owner may be required to submit a 401 new application for registration. 402 3.As a condition of registration, the local law, 403 ordinance, or regulation may only require the owner or operator 404 of a vacation rental to: 405 a.Submit identifying information about the owner or the 406 owners agents and the subject vacation rental property. 407 b.Obtain a license as a transient public lodging 408 establishment issued by the division within 60 days after local 409 registration. 410 c.Obtain all required tax registrations, receipts, or 411 certificates issued by the Department of Revenue, a county, or a 412 municipal government. 413 d.Update required information on a continuing basis to 414 ensure it is current. 415 e.Comply with parking standards and solid waste handling 416 and containment requirements, so long as such standards and 417 requirements are not imposed solely on vacation rentals. 418 f.Designate and maintain at all times a responsible party 419 who is capable of responding to complaints and other immediate 420 problems related to the vacation rental, including being 421 available by telephone at a listed phone number. 422 g.Pay in full all recorded municipal or county code liens 423 against the subject property. The local government may withdraw 424 its acceptance of a registration on the basis of an unsatisfied 425 recorded municipal or county code lien. 426 4.a.Within 15 business days after receiving an application 427 for registration of a vacation rental, the local government must 428 review the application for completeness and accept the 429 registration of the vacation rental or issue a written notice 430 specifying with particularity any areas that are deficient. Such 431 notice may be provided by United States mail or electronically. 432 b.The vacation rental owner or operator and the local 433 government may agree to a reasonable request to extend the 434 timeframes provided in this subparagraph, particularly in the 435 event of a force majeure or other extraordinary circumstance. 436 c.When a local government denies an application for 437 registration of a vacation rental, the local government must 438 give written notice to the applicant. Such notice may be 439 provided by United States mail or electronically. The notice 440 must specify with particularity the factual reasons for the 441 denial and include a citation to the applicable portions of an 442 ordinance, a rule, a statute, or other legal authority for the 443 denial of the registration. A local government may not deny any 444 applicant from reapplying if the applicant cures the identified 445 deficiencies. 446 d.If the local government fails to accept or deny the 447 registration within the timeframes provided in this 448 subparagraph, the application is deemed accepted. 449 e.Upon an accepted registration of a vacation rental, a 450 local government shall assign a unique registration number to 451 the vacation rental or other indicia of registration and provide 452 the registration number or other indicia of registration to the 453 owner or operator of the vacation rental in writing or 454 electronically. 455 5.The local government may terminate or refuse to issue or 456 renew a vacation rental registration when: 457 a.The operation of the subject premises violates a 458 registration requirement authorized pursuant to this paragraph 459 or a local law, ordinance, or regulation that does not apply 460 solely to vacation rentals; or 461 b.The premises and its owner are the subject of a final 462 order or judgment lawfully directing the termination of the 463 premises use as a vacation rental. 464 (d)The regulation of advertising platforms is preempted to 465 the state as provided in this chapter. 466 Section 4.Effective January 1, 2023, subsections (2) and 467 (3) of section 509.241, Florida Statutes, are amended to read: 468 509.241Licenses required; exceptions. 469 (2)APPLICATION FOR LICENSE.Each person who plans to open 470 a public lodging establishment or a public food service 471 establishment shall apply for and receive a license from the 472 division before prior to the commencement of operation. A 473 condominium association, as defined in s. 718.103, which does 474 not own any units classified as vacation rentals or timeshare 475 projects under s. 509.242(1)(c) or (g) is not required to apply 476 for or receive a public lodging establishment license. All 477 applications for a vacation rental license must, if applicable, 478 include the local registration number or other proof of 479 registration required by local law, ordinance, or regulation. 480 Upon receiving an application for a vacation rental license, the 481 division may grant a temporary license that authorizes the 482 vacation rental to begin operation while the application is 483 pending and to post the information required under s. 484 509.243(1)(c). The temporary license automatically expires upon 485 final agency action regarding the license application. 486 (3)DISPLAY OF LICENSE.Any license issued by the division 487 must shall be conspicuously displayed to the public inside in 488 the office or lobby of the licensed establishment. Public food 489 service establishments that which offer catering services must 490 shall display their license number on all advertising for 491 catering services. The owner or operator of a vacation rental 492 offered for transient occupancy through an advertising platform 493 must also display the vacation rental license number and, if 494 applicable, the local registration number. 495 Section 5.Effective January 1, 2023, section 509.243, 496 Florida Statutes, is created to read: 497 509.243Advertising platforms. 498 (1)(a)An advertising platform must require that a person 499 who places an advertisement for the rental of a vacation rental: 500 1.Include in the advertisement the vacation rental license 501 number and, if applicable, the local registration number; and 502 2.Attest to the best of the persons knowledge that the 503 license number for the vacation rental property and the local 504 registration are current, valid, and accurately stated in the 505 advertisement. 506 (b)An advertising platform must display the vacation 507 rental license number and, if applicable, the local registration 508 number. Effective July 1, 2023, the advertising platform must 509 check that the vacation rental license number provided by the 510 owner or operator appears as current in the information posted 511 by the division pursuant to paragraph (c) and applies to the 512 subject vacation rental before publishing the advertisement on 513 its platform and again at the end of each calendar quarter that 514 the advertisement remains on its platform. 515 (c)By July 1, 2023, the division shall maintain vacation 516 rental license information in a readily accessible electronic 517 format that is sufficient to facilitate prompt compliance with 518 the requirements of this subsection by an advertising platform 519 or a person placing an advertisement on an advertising platform 520 for transient rental of a vacation rental. 521 (2)An advertising platform must remove from public view an 522 advertisement or a listing from its online application, 523 software, website, or system within 15 business days after being 524 notified by the division in writing that the subject 525 advertisement or listing for the rental of a vacation rental 526 located in this state fails to display a valid license number 527 issued by the division. 528 (3)If a guest uses a payment system on or through an 529 advertising platform to pay for the rental of a vacation rental 530 located in this state, the advertising platform must collect and 531 remit all taxes due under ss. 125.0104, 125.0108, 205.044, 532 212.03, 212.0305, and 212.055 related to the rental as provided 533 in s. 212.03(2)(b). 534 (4)If the division has probable cause to believe that a 535 person not licensed by the division has violated this chapter or 536 any rule adopted pursuant thereto, the division may issue and 537 deliver to such person a notice to cease and desist from the 538 violation. The issuance of a notice to cease and desist does not 539 constitute agency action for which a hearing under s. 120.569 or 540 s. 120.57 may be sought. For the purpose of enforcing a cease 541 and desist notice, the division may file a proceeding in the 542 name of the state seeking the issuance of an injunction or a 543 writ of mandamus against any person who violates any provision 544 of the notice. If the division is required to seek enforcement 545 of the notice for a penalty pursuant to s. 120.69, it is 546 entitled to collect attorney fees and costs, together with any 547 cost of collection. 548 (5)The division may fine an advertising platform an amount 549 not to exceed $1,000 per offense for violations of this section 550 or of the rules of the division. For the purposes of this 551 subsection, the division may regard as a separate offense each 552 day or portion of a day in which an advertising platform is 553 operated in violation of this section or rules of the division. 554 The division shall issue a written warning or notice and provide 555 the advertising platform 15 days to cure a violation before 556 commencing any legal proceeding under subsection (4). 557 (6)Advertising platforms shall adopt an antidiscrimination 558 policy to help prevent discrimination among their users and 559 shall inform all users of their services that it is illegal to 560 refuse accommodation to an individual based on race, creed, 561 color, sex, pregnancy, physical disability, or national origin 562 pursuant to s. 509.092. 563 (7)Advertising platforms that comply with the requirements 564 of this section are deemed to be in compliance with the 565 requirements of this chapter. This section does not create and 566 is not intended to create a private cause of action against 567 advertising platforms. An advertising platform may not be held 568 liable for any action it takes voluntarily in good faith in 569 relation to its users to comply with this chapter or the 570 advertising platforms terms of service. 571 Section 6.Subsections (10) and (11) are added to section 572 509.261, Florida Statutes, to read: 573 509.261Revocation or suspension of licenses; fines; 574 procedure. 575 (10)The division may revoke, refuse to issue or renew, or 576 suspend for a period of not more than 30 days a vacation rental 577 license when: 578 (a)The operation of the subject premises violates the 579 terms of an applicable lease or property restriction, including 580 any property restriction adopted pursuant to chapter 718, 581 chapter 719, or chapter 720, as determined by a final order of a 582 court of competent jurisdiction or a written decision by an 583 arbitrator authorized to arbitrate a dispute relating to the 584 subject property and a lease or property restriction; 585 (b)The owner or operator fails to provide proof of 586 registration, if required by local law, ordinance, or 587 regulation; 588 (c)The registration of the vacation rental is terminated 589 by a local government as provided in s. 509.032(7)(b)5.; or 590 (d)The premises and its owner are the subject of a final 591 order or judgment lawfully directing the termination of the 592 premises use as a vacation rental. 593 (11)The division may suspend, for a period of not more 594 than 30 days, a vacation rental license when the owner or 595 operator has been found by the code enforcement board, pursuant 596 to s. 162.06, to have two or more code violations related to the 597 vacation rental during a period of 90 days. The division shall 598 issue a written warning or notice and provide an opportunity to 599 cure a violation before commencing any legal proceeding under 600 this subsection. 601 Section 7.Paragraph (n) of subsection (2) of section 602 775.21, Florida Statutes, is amended to read: 603 775.21The Florida Sexual Predators Act. 604 (2)DEFINITIONS.As used in this section, the term: 605 (n)Temporary residence means a place where the person 606 abides, lodges, or resides, including, but not limited to, 607 vacation, business, or personal travel destinations in or out of 608 this state, for a period of 3 or more days in the aggregate 609 during any calendar year and which is not the persons permanent 610 address or, for a person whose permanent residence is not in 611 this state, a place where the person is employed, practices a 612 vocation, or is enrolled as a student for any period of time in 613 this state. The term also includes a vacation rental, as defined 614 in s. 509.242(1)(c), where a person lodges for 24 hours or more. 615 Section 8.Subsection (12) of section 159.27, Florida 616 Statutes, is amended to read: 617 159.27Definitions.The following words and terms, unless 618 the context clearly indicates a different meaning, shall have 619 the following meanings: 620 (12)Public lodging or restaurant facility means property 621 used for any public lodging establishment as defined in s. 622 509.242 or public food service establishment as defined in s. 623 509.013 s. 509.013(5) if it is part of the complex of, or 624 necessary to, another facility qualifying under this part. 625 Section 9.Paragraph (jj) of subsection (7) of section 626 212.08, Florida Statutes, is amended to read: 627 212.08Sales, rental, use, consumption, distribution, and 628 storage tax; specified exemptions.The sale at retail, the 629 rental, the use, the consumption, the distribution, and the 630 storage to be used or consumed in this state of the following 631 are hereby specifically exempt from the tax imposed by this 632 chapter. 633 (7)MISCELLANEOUS EXEMPTIONS.Exemptions provided to any 634 entity by this chapter do not inure to any transaction that is 635 otherwise taxable under this chapter when payment is made by a 636 representative or employee of the entity by any means, 637 including, but not limited to, cash, check, or credit card, even 638 when that representative or employee is subsequently reimbursed 639 by the entity. In addition, exemptions provided to any entity by 640 this subsection do not inure to any transaction that is 641 otherwise taxable under this chapter unless the entity has 642 obtained a sales tax exemption certificate from the department 643 or the entity obtains or provides other documentation as 644 required by the department. Eligible purchases or leases made 645 with such a certificate must be in strict compliance with this 646 subsection and departmental rules, and any person who makes an 647 exempt purchase with a certificate that is not in strict 648 compliance with this subsection and the rules is liable for and 649 shall pay the tax. The department may adopt rules to administer 650 this subsection. 651 (jj)Complimentary meals.Also exempt from the tax imposed 652 by this chapter are food or drinks that are furnished as part of 653 a packaged room rate by any person offering for rent or lease 654 any transient living accommodations as described in s. 509.013 655 s. 509.013(4)(a) which are licensed under part I of chapter 509 656 and which are subject to the tax under s. 212.03, if a separate 657 charge or specific amount for the food or drinks is not shown. 658 Such food or drinks are considered to be sold at retail as part 659 of the total charge for the transient living accommodations. 660 Moreover, the person offering the accommodations is not 661 considered to be the consumer of items purchased in furnishing 662 such food or drinks and may purchase those items under 663 conditions of a sale for resale. 664 Section 10.Paragraph (b) of subsection (4) of section 665 316.1955, Florida Statutes, is amended to read: 666 316.1955Enforcement of parking requirements for persons 667 who have disabilities. 668 (4) 669 (b)Notwithstanding paragraph (a), a theme park or an 670 entertainment complex as defined in s. 509.013 s. 509.013(9) 671 which provides parking in designated areas for persons who have 672 disabilities may allow any vehicle that is transporting a person 673 who has a disability to remain parked in a space reserved for 674 persons who have disabilities throughout the period the theme 675 park is open to the public for that day. 676 Section 11.Subsection (5) of section 404.056, Florida 677 Statutes, is amended to read: 678 404.056Environmental radiation standards and projects; 679 certification of persons performing measurement or mitigation 680 services; mandatory testing; notification on real estate 681 documents; rules. 682 (5)NOTIFICATION ON REAL ESTATE DOCUMENTS.Notification 683 shall be provided on at least one document, form, or application 684 executed at the time of, or before prior to, contract for sale 685 and purchase of any building or execution of a rental agreement 686 for any building. Such notification must shall contain the 687 following language: 688 689 RADON GAS: Radon is a naturally occurring radioactive gas 690 that, when it has accumulated in a building in sufficient 691 quantities, may present health risks to persons who are exposed 692 to it over time. Levels of radon that exceed federal and state 693 guidelines have been found in buildings in Florida. Additional 694 information regarding radon and radon testing may be obtained 695 from your county health department. 696 697 The requirements of this subsection do not apply to any 698 residential transient occupancy, as described in s. 509.013 s. 699 509.013(12), provided that such occupancy is 45 days or less in 700 duration. 701 Section 12.Subsection (6) of section 477.0135, Florida 702 Statutes, is amended to read: 703 477.0135Exemptions. 704 (6)A license is not required of any individual providing 705 makeup or special effects services in a theme park or 706 entertainment complex to an actor, stunt person, musician, 707 extra, or other talent, or providing makeup or special effects 708 services to the general public. The term theme park or 709 entertainment complex has the same meaning as in s. 509.013 s. 710 509.013(9). 711 Section 13.Paragraph (b) of subsection (2) of section 712 509.221, Florida Statutes, is amended to read: 713 509.221Sanitary regulations. 714 (2) 715 (b)Within a theme park or entertainment complex as defined 716 in s. 509.013 s. 509.013(9), the bathrooms are not required to 717 be in the same building as the public food service 718 establishment, so long as they are reasonably accessible. 719 Section 14.Paragraph (b) of subsection (5) of section 720 553.5041, Florida Statutes, is amended to read: 721 553.5041Parking spaces for persons who have disabilities. 722 (5)Accessible perpendicular and diagonal accessible 723 parking spaces and loading zones must be designed and located to 724 conform to ss. 502 and 503 of the standards. 725 (b)If there are multiple entrances or multiple retail 726 stores, the parking spaces must be dispersed to provide parking 727 at the nearest accessible entrance. If a theme park or an 728 entertainment complex as defined in s. 509.013 s. 509.013(9) 729 provides parking in several lots or areas from which access to 730 the theme park or entertainment complex is provided, a single 731 lot or area may be designated for parking by persons who have 732 disabilities, if the lot or area is located on the shortest 733 accessible route to an accessible entrance to the theme park or 734 entertainment complex or to transportation to such an accessible 735 entrance. 736 Section 15.Paragraph (b) of subsection (5) of section 737 559.955, Florida Statutes, is amended to read: 738 559.955Home-based businesses; local government 739 restrictions. 740 (5)The application of this section does not supersede: 741 (b)Local laws, ordinances, or regulations related to 742 transient public lodging establishments, as defined in s. 743 509.013 s. 509.013(4)(a)1., that are not otherwise preempted 744 under chapter 509. 745 Section 16.Subsection (2) of section 705.17, Florida 746 Statutes, is amended to read: 747 705.17Exceptions. 748 (2)Sections 705.1015-705.106 do not apply to any personal 749 property lost or abandoned on premises located within a theme 750 park or entertainment complex, as defined in s. 509.013 s. 751 509.013(9), or operated as a zoo, a museum, or an aquarium, or 752 on the premises of a public food service establishment or a 753 public lodging establishment licensed under part I of chapter 754 509, if the owner or operator of such premises elects to comply 755 with s. 705.185. 756 Section 17.Section 705.185, Florida Statutes, is amended 757 to read: 758 705.185Disposal of personal property lost or abandoned on 759 the premises of certain facilities.When any lost or abandoned 760 personal property is found on premises located within a theme 761 park or entertainment complex, as defined in s. 509.013 s. 762 509.013(9), or operated as a zoo, a museum, or an aquarium, or 763 on the premises of a public food service establishment or a 764 public lodging establishment licensed under part I of chapter 765 509, if the owner or operator of such premises elects to comply 766 with this section, any lost or abandoned property must be 767 delivered to such owner or operator, who must take charge of the 768 property and make a record of the date such property was found. 769 If the property is not claimed by its owner within 30 days after 770 it is found, or a longer period of time as may be deemed 771 appropriate by the owner or operator of the premises, the owner 772 or operator of the premises may not sell and must dispose of the 773 property or donate it to a charitable institution that is exempt 774 from federal income tax under s. 501(c)(3) of the Internal 775 Revenue Code for sale or other disposal as the charitable 776 institution deems appropriate. The rightful owner of the 777 property may reclaim the property from the owner or operator of 778 the premises at any time before the disposal or donation of the 779 property in accordance with this section and the established 780 policies and procedures of the owner or operator of the 781 premises. A charitable institution that accepts an electronic 782 device, as defined in s. 815.03(9), access to which is not 783 secured by a password or other personal identification 784 technology, shall make a reasonable effort to delete all 785 personal data from the electronic device before its sale or 786 disposal. 787 Section 18.Section 717.1355, Florida Statutes, is amended 788 to read: 789 717.1355Theme park and entertainment complex tickets.This 790 chapter does not apply to any tickets for admission to a theme 791 park or entertainment complex as defined in s. 509.013 s. 792 509.013(9), or to any tickets to a permanent exhibition or 793 recreational activity within such theme park or entertainment 794 complex. 795 Section 19.Subsection (8) of section 877.24, Florida 796 Statutes, is amended to read: 797 877.24Nonapplication of s. 877.22.Section 877.22 does not 798 apply to a minor who is: 799 (8)Attending an organized event held at and sponsored by a 800 theme park or entertainment complex as defined in s. 509.013 s. 801 509.013(9). 802 Section 20.The application of this act does not supersede 803 any current or future declaration or declaration of condominium 804 adopted pursuant to chapter 718, Florida Statutes, cooperative 805 document adopted pursuant to chapter 719, Florida Statutes, or 806 declaration or declaration of covenant adopted pursuant to 807 chapter 720, Florida Statutes. 808 Section 21.(1)The Department of Revenue is authorized, 809 and all conditions are deemed to be met, to adopt emergency 810 rules pursuant to s. 120.54(4), Florida Statutes, for the 811 purpose of implementing s. 212.03, Florida Statutes, including 812 establishing procedures to facilitate the remittance of taxes. 813 (2)Notwithstanding any other law, emergency rules adopted 814 pursuant to subsection (1) are effective for 6 months after 815 adoption and may be renewed during the pendency of procedures to 816 adopt permanent rules addressing the subject of the emergency 817 rules. 818 (3)This section expires January 1, 2025. 819 Section 22.Except as otherwise expressly provided in this 820 act, this act shall take effect upon becoming a law.