Florida Senate - 2023 CS for CS for CS for SB 714 By the Committee on Fiscal Policy; the Appropriations Committee on Agriculture, Environment, and General Government; the Committee on Regulated Industries; and Senator DiCeglie 594-04250-23 2023714c3 1 A bill to be entitled 2 An act relating to vacation rentals; amending s. 3 212.03, F.S.; requiring advertising platforms to 4 collect and remit specified taxes for certain vacation 5 rental transactions; reordering and amending s. 6 509.013, F.S.; defining the term advertising 7 platform; amending s. 509.032, F.S.; conforming a 8 cross-reference; revising the regulated activities of 9 public lodging establishments and public food service 10 establishments preempted to the state to include 11 licensing; revising an exemption to the prohibition 12 against certain local regulation of vacation rentals; 13 expanding the authority of local laws, ordinances, or 14 regulations to include requiring vacation rentals to 15 register with local vacation rental registration 16 programs; authorizing local governments to adopt 17 vacation rental registration programs and impose fines 18 for failure to register; providing construction; 19 authorizing local governments to charge fees up to 20 specified amounts for processing registration 21 applications and to charge reasonable inspection fees; 22 specifying requirements, procedures, and limitations 23 for local vacation rental registration programs; 24 authorizing local governments to terminate or refuse 25 to issue or renew vacation rental registrations under 26 certain circumstances; preempting the regulation of 27 advertising platforms to the state; amending s. 28 509.241, F.S.; authorizing the Division of Hotels and 29 Restaurants of the Department of Business and 30 Professional Regulation to issue temporary licenses 31 upon receipt of vacation rental license applications; 32 providing for expiration of temporary vacation rental 33 licenses; requiring that any license issued by the 34 division be displayed conspicuously to the public 35 inside the licensed establishment; requiring the owner 36 or operator of certain vacation rentals to also 37 display its vacation rental license number and 38 applicable local registration number; creating s. 39 509.243, F.S.; requiring advertising platforms to 40 require that persons placing advertisements for 41 vacation rentals include certain information in the 42 advertisements and attest to certain information; 43 requiring advertising platforms to display and check 44 such information; requiring the division to maintain 45 certain information in a readily accessible electronic 46 format by a certain date; requiring advertising 47 platforms to remove an advertisement or a listing 48 under certain conditions and within a specified 49 timeframe; requiring advertising platforms to collect 50 and remit specified taxes for certain transactions; 51 authorizing the division to issue and deliver a notice 52 to cease and desist for certain violations; providing 53 that such notice does not constitute agency action for 54 which certain hearings may be sought; authorizing the 55 division to file certain proceedings; authorizing the 56 division to seek certain remedies for the purpose of 57 enforcing a cease and desist notice; authorizing the 58 division to collect attorney fees and costs under 59 certain circumstances; authorizing the division to 60 impose a fine on advertising platforms for certain 61 violations; requiring the division to issue written 62 warnings or notices before commencing certain legal 63 proceedings; requiring advertising platforms to adopt 64 an antidiscrimination policy and to inform their users 65 of 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; requiring 69 the division to issue a written warning or notice and 70 provide an opportunity to cure certain violations 71 before commencing certain legal proceedings; amending 72 ss. 159.27, 212.08, 316.1955, 404.056, 477.0135, 73 509.221, 553.5041, 559.955, 705.17, 705.185, 717.1355, 74 and 877.24, F.S.; conforming cross-references; 75 providing applicability; authorizing the Department of 76 Revenue to adopt emergency rules; providing 77 requirements and an expiration for the emergency 78 rules; providing for the expiration of such rulemaking 79 authority; providing appropriations; providing 80 effective dates. 81 82 Be It Enacted by the Legislature of the State of Florida: 83 84 Section 1.Effective January 1, 2024, subsection (2) of 85 section 212.03, Florida Statutes, is amended to read: 86 212.03Transient rentals tax; rate, procedure, enforcement, 87 exemptions. 88 (2)(a)The tax provided for herein shall be in addition to 89 the total amount of the rental, shall be charged by the lessor 90 or person receiving the rent in and by said rental arrangement 91 to the lessee or person paying the rental, and shall be due and 92 payable at the time of the receipt of such rental payment by the 93 lessor or person, as defined in this chapter, who receives said 94 rental or payment. The owner, lessor, or person receiving the 95 rent shall remit the tax to the department at the times and in 96 the manner hereinafter provided for dealers to remit taxes under 97 this chapter. The same duties imposed by this chapter upon 98 dealers in tangible personal property respecting the collection 99 and remission of the tax; the making of returns; the keeping of 100 books, records, and accounts; and the compliance with the rules 101 and regulations of the department in the administration of this 102 chapter shall apply to and be binding upon all persons who 103 manage or operate hotels, apartment houses, roominghouses, 104 tourist and trailer camps, and the rental of condominium units, 105 and to all persons who collect or receive such rents on behalf 106 of such owner or lessor taxable under this chapter. 107 (b)If a guest uses a payment system on or through an 108 advertising platform, as defined in s. 509.013, to pay for the 109 rental of a vacation rental located in this state, the 110 advertising platform must collect and remit taxes as provided in 111 this paragraph. 112 1.An advertising platform, as defined in s. 509.013, which 113 owns, operates, or manages a vacation rental or which is related 114 within the meaning of s. 267(b), s. 707(b), or s. 1504 of the 115 Internal Revenue Code of 1986, as amended, to a person who owns, 116 operates, or manages the vacation rental shall collect and remit 117 all taxes due under this section and ss. 125.0104, 125.0108, 118 212.0305, and 212.055 which are related to the rental. 119 2.An advertising platform to which subparagraph 1. does 120 not apply shall collect and remit all taxes due from the owner, 121 operator, or manager under this section and ss. 125.0104, 122 125.0108, 212.0305, and 212.055 which are related to the rental. 123 Of the total amount paid by the lessee or rentee, the amount 124 retained by the advertising platform for reservation or payment 125 service is not taxable under this section or ss. 125.0104, 126 125.0108, 212.0305, and 212.055. 127 128 In order to facilitate the remittance of such taxes, the 129 counties that have elected to self-administer the taxes imposed 130 under chapter 125 must allow advertising platforms to register, 131 collect, and remit such taxes. 132 Section 2.Section 509.013, Florida Statutes, is reordered 133 and amended to read: 134 509.013Definitions.As used in this chapter, the term: 135 (1)Advertising platform means a person as defined in s. 136 1.01(3) who: 137 (a)Provides an online application, software, a website, or 138 a system through which a vacation rental located in this state 139 is advertised or held out to the public as available to rent for 140 transient occupancy; 141 (b)Provides or maintains a marketplace for the renting of 142 a vacation rental for transient occupancy; and 143 (c)Provides a reservation or payment system that 144 facilitates a transaction for the renting of a vacation rental 145 for transient occupancy and for which the person collects or 146 receives, directly or indirectly, a fee in connection with the 147 reservation or payment service provided for the rental 148 transaction. 149 (3)(1)Division means the Division of Hotels and 150 Restaurants of the Department of Business and Professional 151 Regulation. 152 (8)(2)Operator means the owner, licensee, proprietor, 153 lessee, manager, assistant manager, or appointed agent of a 154 public lodging establishment or public food service 155 establishment. 156 (4)(3)Guest means any patron, customer, tenant, lodger, 157 boarder, or occupant of a public lodging establishment or public 158 food service establishment. 159 (10)(a)(4)(a)Public lodging establishment includes a 160 transient public lodging establishment as defined in 161 subparagraph 1. and a nontransient public lodging establishment 162 as defined in subparagraph 2. 163 1.Transient public lodging establishment means any unit, 164 group of units, dwelling, building, or group of buildings within 165 a single complex of buildings which is rented to guests more 166 than three times in a calendar year for periods of less than 30 167 days or 1 calendar month, whichever is less, or which is 168 advertised or held out to the public as a place regularly rented 169 to guests. 170 2.Nontransient public lodging establishment means any 171 unit, group of units, dwelling, building, or group of buildings 172 within a single complex of buildings which is rented to guests 173 for periods of at least 30 days or 1 calendar month, whichever 174 is less, or which is advertised or held out to the public as a 175 place regularly rented to guests for periods of at least 30 days 176 or 1 calendar month. 177 178 License classifications of public lodging establishments, and 179 the definitions therefor, are set out in s. 509.242. For the 180 purpose of licensure, the term does not include condominium 181 common elements as defined in s. 718.103. 182 (b)The following are excluded from the definitions in 183 paragraph (a): 184 1.Any dormitory or other living or sleeping facility 185 maintained by a public or private school, college, or university 186 for the use of students, faculty, or visitors. 187 2.Any facility certified or licensed and regulated by the 188 Agency for Health Care Administration or the Department of 189 Children and Families or other similar place regulated under s. 190 381.0072. 191 3.Any place renting four rental units or less, unless the 192 rental units are advertised or held out to the public to be 193 places that are regularly rented to transients. 194 4.Any unit or group of units in a condominium, 195 cooperative, or timeshare plan and any individually or 196 collectively owned one-family, two-family, three-family, or 197 four-family dwelling house or dwelling unit that is rented for 198 periods of at least 30 days or 1 calendar month, whichever is 199 less, and that is not advertised or held out to the public as a 200 place regularly rented for periods of less than 1 calendar 201 month, provided that no more than four rental units within a 202 single complex of buildings are available for rent. 203 5.Any migrant labor camp or residential migrant housing 204 permitted by the Department of Health under ss. 381.008 205 381.00895. 206 6.Any establishment inspected by the Department of Health 207 and regulated by chapter 513. 208 7.Any nonprofit organization that operates a facility 209 providing housing only to patients, patients families, and 210 patients caregivers and not to the general public. 211 8.Any apartment building inspected by the United States 212 Department of Housing and Urban Development or other entity 213 acting on the departments behalf that is designated primarily 214 as housing for persons at least 62 years of age. The division 215 may require the operator of the apartment building to attest in 216 writing that such building meets the criteria provided in this 217 subparagraph. The division may adopt rules to implement this 218 requirement. 219 9.Any roominghouse, boardinghouse, or other living or 220 sleeping facility that may not be classified as a hotel, motel, 221 timeshare project, vacation rental, nontransient apartment, bed 222 and breakfast inn, or transient apartment under s. 509.242. 223 (9)(a)(5)(a)Public food service establishment means any 224 building, vehicle, place, or structure, or any room or division 225 in a building, vehicle, place, or structure where food is 226 prepared, served, or sold for immediate consumption on or in the 227 vicinity of the premises; called for or taken out by customers; 228 or prepared before prior to being delivered to another location 229 for consumption. The term includes a culinary education program, 230 as defined in s. 381.0072(2), which offers, prepares, serves, or 231 sells food to the general public, regardless of whether it is 232 inspected by another state agency for compliance with sanitation 233 standards. 234 (b)The following are excluded from the definition in 235 paragraph (a): 236 1.Any place maintained and operated by a public or private 237 school, college, or university: 238 a.For the use of students and faculty; or 239 b.Temporarily to serve such events as fairs, carnivals, 240 food contests, cook-offs, and athletic contests. 241 2.Any eating place maintained and operated by a church or 242 a religious, nonprofit fraternal, or nonprofit civic 243 organization: 244 a.For the use of members and associates; or 245 b.Temporarily to serve such events as fairs, carnivals, 246 food contests, cook-offs, or athletic contests. 247 248 Upon request by the division, a church or a religious, nonprofit 249 fraternal, or nonprofit civic organization claiming an exclusion 250 under this subparagraph must provide the division documentation 251 of its status as a church or a religious, nonprofit fraternal, 252 or nonprofit civic organization. 253 3.Any eating place maintained and operated by an 254 individual or entity at a food contest, cook-off, or a temporary 255 event lasting from 1 to 3 days which is hosted by a church or a 256 religious, nonprofit fraternal, or nonprofit civic organization. 257 Upon request by the division, the event host must provide the 258 division documentation of its status as a church or a religious, 259 nonprofit fraternal, or nonprofit civic organization. 260 4.Any eating place located on an airplane, train, bus, or 261 watercraft that which is a common carrier. 262 5.Any eating place maintained by a facility certified or 263 licensed and regulated by the Agency for Health Care 264 Administration or the Department of Children and Families or 265 other similar place that is regulated under s. 381.0072. 266 6.Any place of business issued a permit or inspected by 267 the Department of Agriculture and Consumer Services under s. 268 500.12. 269 7.Any place of business where the food available for 270 consumption is limited to ice, beverages with or without 271 garnishment, popcorn, or prepackaged items sold without 272 additions or preparation. 273 8.Any theater, if the primary use is as a theater and if 274 patron service is limited to food items customarily served to 275 the admittees of theaters. 276 9.Any vending machine that dispenses any food or beverages 277 other than potentially hazardous foods, as defined by division 278 rule. 279 10.Any vending machine that dispenses potentially 280 hazardous food and which is located in a facility regulated 281 under s. 381.0072. 282 11.Any research and development test kitchen limited to 283 the use of employees and which is not open to the general 284 public. 285 (2)(6)Director means the Director of the Division of 286 Hotels and Restaurants of the Department of Business and 287 Professional Regulation. 288 (11)(7)Single complex of buildings means all buildings 289 or structures that are owned, managed, controlled, or operated 290 under one business name and are situated on the same tract or 291 plot of land that is not separated by a public street or 292 highway. 293 (12)(8)Temporary food service event means any event of 294 30 days or less in duration where food is prepared, served, or 295 sold to the general public. 296 (13)(9)Theme park or entertainment complex means a 297 complex comprised of at least 25 contiguous acres owned and 298 controlled by the same business entity and which contains 299 permanent exhibitions and a variety of recreational activities 300 and has a minimum of 1 million visitors annually. 301 (14)(10)Third-party provider means, for purposes of s. 302 509.049, any provider of an approved food safety training 303 program that provides training or such a training program to a 304 public food service establishment that is not under common 305 ownership or control with the provider. 306 (16)(11)Transient establishment means any public lodging 307 establishment that is rented or leased to guests by an operator 308 whose intention is that such guests occupancy will be 309 temporary. 310 (17)(12)Transient occupancy means occupancy when it is 311 the intention of the parties that the occupancy will be 312 temporary. There is a rebuttable presumption that, when the 313 dwelling unit occupied is not the sole residence of the guest, 314 the occupancy is transient. 315 (15)(13)Transient means a guest in transient occupancy. 316 (6)(14)Nontransient establishment means any public 317 lodging establishment that is rented or leased to guests by an 318 operator whose intention is that the dwelling unit occupied will 319 be the sole residence of the guest. 320 (7)(15)Nontransient occupancy means occupancy when it is 321 the intention of the parties that the occupancy will not be 322 temporary. There is a rebuttable presumption that, when the 323 dwelling unit occupied is the sole residence of the guest, the 324 occupancy is nontransient. 325 (5)(16)Nontransient means a guest in nontransient 326 occupancy. 327 Section 3.Paragraph (c) of subsection (3) and paragraphs 328 (a) and (b) of subsection (7) of section 509.032, Florida 329 Statutes, are amended, and paragraph (d) is added to subsection 330 (7) of that section, to read: 331 509.032Duties. 332 (3)SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE 333 EVENTS.The division shall: 334 (c)Administer a public notification process for temporary 335 food service events and distribute educational materials that 336 address safe food storage, preparation, and service procedures. 337 1.Sponsors of temporary food service events shall notify 338 the division not less than 3 days before the scheduled event of 339 the type of food service proposed, the time and location of the 340 event, a complete list of food service vendors participating in 341 the event, the number of individual food service facilities each 342 vendor will operate at the event, and the identification number 343 of each food service vendors current license as a public food 344 service establishment or temporary food service event licensee. 345 Notification may be completed orally, by telephone, in person, 346 or in writing. A public food service establishment or food 347 service vendor may not use this notification process to 348 circumvent the license requirements of this chapter. 349 2.The division shall keep a record of all notifications 350 received for proposed temporary food service events and shall 351 provide appropriate educational materials to the event sponsors 352 and notify the event sponsors of the availability of the food 353 recovery brochure developed under s. 595.420. 354 3.a.Unless excluded under s. 509.013(9)(b) s. 355 509.013(5)(b), a public food service establishment or other food 356 service vendor must obtain one of the following classes of 357 license from the division: an individual license, for a fee of 358 no more than $105, for each temporary food service event in 359 which it participates; or an annual license, for a fee of no 360 more than $1,000, that entitles the licensee to participate in 361 an unlimited number of food service events during the license 362 period. The division shall establish license fees, by rule, and 363 may limit the number of food service facilities a licensee may 364 operate at a particular temporary food service event under a 365 single license. 366 b.Public food service establishments holding current 367 licenses from the division may operate under the regulations of 368 such a license at temporary food service events. 369 (7)PREEMPTION AUTHORITY. 370 (a)The regulation of public lodging establishments and 371 public food service establishments, including, but not limited 372 to, sanitation standards, licensing, inspections, training and 373 testing of personnel, and matters related to the nutritional 374 content and marketing of foods offered in such establishments, 375 is preempted to the state. This paragraph does not preempt the 376 authority of a local government or local enforcement district to 377 conduct inspections of public lodging and public food service 378 establishments for compliance with the Florida Building Code and 379 the Florida Fire Prevention Code, pursuant to ss. 553.80 and 380 633.206. 381 (b)1.A local law, ordinance, or regulation may not 382 prohibit vacation rentals or regulate the duration or frequency 383 of rental of vacation rentals. This paragraph does not apply to 384 any local law, ordinance, or regulation adopted on or before 385 June 1, 2011, including when such law, ordinance, or regulation 386 is amended to be less restrictive or to comply with the local 387 registration requirements provided in this paragraph, or when a 388 law, ordinance, or regulation adopted after June 1, 2011, 389 regulates vacation rentals, if such law, ordinance, or 390 regulation is less restrictive than a law, ordinance, or 391 regulation that was in effect on June 1, 2011. Notwithstanding 392 paragraph (a), a local law, ordinance, or regulation may require 393 the registration of vacation rentals with a local vacation 394 rental registration program. Local governments may adopt a 395 vacation rental registration program pursuant to subparagraph 3. 396 and impose a fine for failure to register under the vacation 397 rental registration program. This paragraph does not prohibit a 398 local law, ordinance, or regulation from restricting the maximum 399 occupancy for residential properties that are rented if 400 uniformly applied without regard to whether the residential 401 property is used as a vacation rental. 402 2.Local governments may charge a fee of no more than $150 403 for processing an individual registration application or $200 404 for processing a collective registration application for up to a 405 total of 25 individual vacation rentals. A local law, ordinance, 406 or regulation may not require renewal of a registration more 407 than once per year. However, if there is a change of ownership, 408 the new owner may be required to submit a new application for 409 registration. Subsequent to the registration of a vacation 410 rental, local governments may charge a reasonable fee to inspect 411 a vacation rental after registration to verify compliance with 412 the Florida Building Code and the Florida Fire Prevention Code. 413 3.As a condition of registration, the local law, 414 ordinance, or regulation may only require the owner or operator 415 of a vacation rental to: 416 a.Submit identifying information about the owner or the 417 owners agents and the subject vacation rental property. 418 b.Obtain a license issued by the division to operate as a 419 vacation rental. 420 c.Obtain all required tax registrations, receipts, or 421 certificates issued by the Department of Revenue, a county, or a 422 municipal government. 423 d.Update required information on a continuing basis to 424 ensure it is current. 425 e.Comply with parking standards and solid waste handling 426 and containment requirements, so long as such standards and 427 requirements are not imposed solely on vacation rentals. 428 f.Designate and maintain at all times a responsible party 429 who is capable of responding to complaints and other immediate 430 problems related to the vacation rental, including being 431 available by telephone at a listed phone number. 432 g.State the maximum occupancy of the vacation rental based 433 on the number of sleeping accommodations for persons staying 434 overnight in the vacation rental. 435 h.Pay in full all recorded municipal or county code liens 436 against the subject property. 437 4.a.Within 15 business days after receiving an application 438 for registration of a vacation rental, the local government must 439 review the application for completeness and accept the 440 registration of the vacation rental or issue a written notice 441 specifying with particularity any areas that are deficient. Such 442 notice may be provided by United States mail or electronically. 443 b.The vacation rental owner or operator and the local 444 government may agree to a reasonable request to extend the 445 timeframes provided in this subparagraph, particularly in the 446 event of a force majeure or other extraordinary circumstance. 447 c.When a local government denies an application for 448 registration of a vacation rental, the local government must 449 give written notice to the applicant. Such notice may be 450 provided by United States mail or electronically. The notice 451 must specify with particularity the factual reasons for the 452 denial and include a citation to the applicable portions of an 453 ordinance, a rule, a statute, or other legal authority for the 454 denial of the registration. A local government may not deny an 455 applicant from reapplying if the applicant cures the identified 456 deficiencies. 457 d.If the local government fails to accept or deny the 458 registration within the timeframes provided in this 459 subparagraph, the application is deemed accepted. 460 e.Upon an accepted registration of a vacation rental, a 461 local government shall assign a unique registration number to 462 the vacation rental or other indicia of registration and provide 463 the registration number or other indicia of registration to the 464 owner or operator of the vacation rental in writing or 465 electronically. 466 5.The local government may terminate or refuse to issue or 467 renew a vacation rental registration when: 468 a.There is an unsatisfied recorded municipal lien or 469 county lien on the real property of the vacation rental, 470 provided the local government allows the vacation rental owner 471 at least 60 days before the termination of a registration to 472 satisfy the recorded municipal lien or county code lien; 473 b.The operation of the subject premises violates a 474 registration requirement authorized pursuant to this paragraph 475 or a local law, ordinance, or regulation that does not apply 476 solely to vacation rentals; or 477 c.The premises and its owner are the subject of a final 478 order or judgment lawfully directing the termination of the 479 premises use as a vacation rental. 480 (d)The regulation of advertising platforms is preempted to 481 the state as provided in this chapter. 482 Section 4.Effective January 1, 2024, subsections (2) and 483 (3) of section 509.241, Florida Statutes, are amended to read: 484 509.241Licenses required; exceptions. 485 (2)APPLICATION FOR LICENSE.Each person who plans to open 486 a public lodging establishment or a public food service 487 establishment shall apply for and receive a license from the 488 division before prior to the commencement of operation. A 489 condominium association, as defined in s. 718.103, which does 490 not own any units classified as vacation rentals or timeshare 491 projects under s. 509.242(1)(c) or (g) is not required to apply 492 for or receive a public lodging establishment license. Upon 493 receiving an application for a vacation rental license, the 494 division may grant a temporary license that authorizes the 495 vacation rental to begin operation while the application is 496 pending and to post the information required under s. 497 509.243(1)(c). The temporary license automatically expires upon 498 final agency action regarding the license application. 499 (3)DISPLAY OF LICENSE.Any license issued by the division 500 must shall be conspicuously displayed to the public inside in 501 the office or lobby of the licensed establishment. Public food 502 service establishments that which offer catering services must 503 shall display their license number on all advertising for 504 catering services. The owner or operator of a vacation rental 505 offered for transient occupancy through an advertising platform 506 must also display the vacation rental license number and, if 507 applicable, the local registration number. 508 Section 5.Effective January 1, 2024, section 509.243, 509 Florida Statutes, is created to read: 510 509.243Advertising platforms. 511 (1)(a)An advertising platform must require that a person 512 who places an advertisement for the rental of a vacation rental: 513 1.Include in the advertisement the vacation rental license 514 number and, if applicable, the local registration number; and 515 2.Attest to the best of the persons knowledge that the 516 license number for the vacation rental property is current, 517 valid, and accurately stated in the advertisement, and that the 518 local registration number for the vacation rental property is 519 current, valid, and accurately stated in the advertisement or 520 that a local registration is not required. 521 (b)An advertising platform must display the vacation 522 rental license number and, if applicable, the local registration 523 number based upon the attestation in subparagraph (a)2. 524 Effective July 1, 2024, the advertising platform must check that 525 the vacation rental license number provided by the owner or 526 operator appears as current in the information posted by the 527 division pursuant to paragraph (c) and applies to the subject 528 vacation rental before publishing the advertisement on its 529 platform and again at the end of each calendar quarter that the 530 advertisement remains on its platform. 531 (c)By July 1, 2024, the division shall maintain vacation 532 rental license information in a readily accessible electronic 533 format that is sufficient to facilitate prompt compliance with 534 the requirements of this subsection by an advertising platform 535 or a person placing an advertisement on an advertising platform 536 for transient rental of a vacation rental. 537 (2)An advertising platform must remove from public view an 538 advertisement or a listing from its online application, 539 software, website, or system within 15 business days after being 540 notified by the division in writing that the subject 541 advertisement or listing for the rental of a vacation rental 542 located in this state fails to display a valid license number 543 issued by the division. 544 (3)If a guest uses a payment system on or through an 545 advertising platform to pay for the rental of a vacation rental 546 located in this state, the advertising platform must collect and 547 remit all taxes due under ss. 125.0104, 125.0108, 205.044, 548 212.03, 212.0305, and 212.055 related to the rental as provided 549 in s. 212.03(2)(b). 550 (4)If the division has probable cause to believe that a 551 person not licensed by the division has violated this chapter or 552 any rule adopted pursuant thereto, the division may issue and 553 deliver to such person a notice to cease and desist from the 554 violation. The issuance of a notice to cease and desist does not 555 constitute agency action for which a hearing under s. 120.569 or 556 s. 120.57 may be sought. For the purpose of enforcing a cease 557 and desist notice, the division may file a proceeding in the 558 name of the state seeking the issuance of an injunction or a 559 writ of mandamus against any person who violates any provision 560 of the notice. If the division is required to seek enforcement 561 of the notice for a penalty pursuant to s. 120.69, it is 562 entitled to collect attorney fees and costs, together with any 563 cost of collection. 564 (5)The division may fine an advertising platform an amount 565 not to exceed $1,000 per offense for violations of this section 566 or of the rules of the division. For the purposes of this 567 subsection, the division may regard as a separate offense each 568 day or portion of a day in which an advertising platform is 569 operated in violation of this section or rules of the division. 570 The division shall issue a written warning or notice and provide 571 the advertising platform 15 days to cure a violation before 572 commencing any legal proceeding under subsection (4). 573 (6)Advertising platforms shall adopt an antidiscrimination 574 policy to help prevent discrimination among their users and 575 shall inform all users of their services that it is illegal to 576 refuse accommodation to an individual based on race, creed, 577 color, sex, pregnancy, physical disability, or national origin 578 pursuant to s. 509.092. 579 (7)Advertising platforms that comply with the requirements 580 of this section are deemed to be in compliance with the 581 requirements of this chapter. This section does not create and 582 is not intended to create a private cause of action against 583 advertising platforms. An advertising platform may not be held 584 liable for any action it takes voluntarily in good faith in 585 relation to its users to comply with this chapter or the 586 advertising platforms terms of service. 587 Section 6.Subsections (10) and (11) are added to section 588 509.261, Florida Statutes, to read: 589 509.261Revocation or suspension of licenses; fines; 590 procedure. 591 (10)The division may revoke, refuse to issue or renew, or 592 suspend for a period of not more than 30 days a vacation rental 593 license when: 594 (a)The operation of the subject premises violates the 595 terms of an applicable lease or property restriction, including 596 any property restriction adopted pursuant to chapter 718, 597 chapter 719, or chapter 720, as determined by a final order of a 598 court of competent jurisdiction or a written decision by an 599 arbitrator authorized to arbitrate a dispute relating to the 600 subject property and a lease or property restriction; 601 (b)The registration of the vacation rental is terminated 602 by a local government as provided in s. 509.032(7)(b)5.; or 603 (c)The premises and its owner are the subject of a final 604 order or judgment lawfully directing the termination of the 605 premises use as a vacation rental. 606 (11)The division may suspend, for a period of not more 607 than 30 days, a vacation rental license when the owner or 608 operator has been found by the code enforcement board, pursuant 609 to s. 162.06, to have two or more code violations related to the 610 vacation rental during a period of 90 days. The division shall 611 issue a written warning or notice and provide an opportunity to 612 cure a violation before commencing any legal proceeding under 613 this subsection. 614 Section 7.Subsection (12) of section 159.27, Florida 615 Statutes, is amended to read: 616 159.27Definitions.The following words and terms, unless 617 the context clearly indicates a different meaning, shall have 618 the following meanings: 619 (12)Public lodging or restaurant facility means property 620 used for any public lodging establishment as defined in s. 621 509.242 or public food service establishment as defined in s. 622 509.013 s. 509.013(5) if it is part of the complex of, or 623 necessary to, another facility qualifying under this part. 624 Section 8.Paragraph (jj) of subsection (7) of section 625 212.08, Florida Statutes, is amended to read: 626 212.08Sales, rental, use, consumption, distribution, and 627 storage tax; specified exemptions.The sale at retail, the 628 rental, the use, the consumption, the distribution, and the 629 storage to be used or consumed in this state of the following 630 are hereby specifically exempt from the tax imposed by this 631 chapter. 632 (7)MISCELLANEOUS EXEMPTIONS.Exemptions provided to any 633 entity by this chapter do not inure to any transaction that is 634 otherwise taxable under this chapter when payment is made by a 635 representative or employee of the entity by any means, 636 including, but not limited to, cash, check, or credit card, even 637 when that representative or employee is subsequently reimbursed 638 by the entity. In addition, exemptions provided to any entity by 639 this subsection do not inure to any transaction that is 640 otherwise taxable under this chapter unless the entity has 641 obtained a sales tax exemption certificate from the department 642 or the entity obtains or provides other documentation as 643 required by the department. Eligible purchases or leases made 644 with such a certificate must be in strict compliance with this 645 subsection and departmental rules, and any person who makes an 646 exempt purchase with a certificate that is not in strict 647 compliance with this subsection and the rules is liable for and 648 shall pay the tax. The department may adopt rules to administer 649 this subsection. 650 (jj)Complimentary meals.Also exempt from the tax imposed 651 by this chapter are food or drinks that are furnished as part of 652 a packaged room rate by any person offering for rent or lease 653 any transient living accommodations as described in s. 654 509.013(10)(a) s. 509.013(4)(a) which are licensed under part I 655 of chapter 509 and which are subject to the tax under s. 212.03, 656 if a separate charge or specific amount for the food or drinks 657 is not shown. Such food or drinks are considered to be sold at 658 retail as part of the total charge for the transient living 659 accommodations. Moreover, the person offering the accommodations 660 is not considered to be the consumer of items purchased in 661 furnishing such food or drinks and may purchase those items 662 under conditions of a sale for resale. 663 Section 9.Paragraph (b) of subsection (4) of section 664 316.1955, Florida Statutes, is amended to read: 665 316.1955Enforcement of parking requirements for persons 666 who have disabilities. 667 (4) 668 (b)Notwithstanding paragraph (a), a theme park or an 669 entertainment complex as defined in s. 509.013 s. 509.013(9) 670 which provides parking in designated areas for persons who have 671 disabilities may allow any vehicle that is transporting a person 672 who has a disability to remain parked in a space reserved for 673 persons who have disabilities throughout the period the theme 674 park is open to the public for that day. 675 Section 10.Subsection (5) of section 404.056, Florida 676 Statutes, is amended to read: 677 404.056Environmental radiation standards and projects; 678 certification of persons performing measurement or mitigation 679 services; mandatory testing; notification on real estate 680 documents; rules. 681 (5)NOTIFICATION ON REAL ESTATE DOCUMENTS.Notification 682 shall be provided on at least one document, form, or application 683 executed at the time of, or before prior to, contract for sale 684 and purchase of any building or execution of a rental agreement 685 for any building. Such notification must shall contain the 686 following language: 687 688 RADON GAS: Radon is a naturally occurring radioactive gas 689 that, when it has accumulated in a building in sufficient 690 quantities, may present health risks to persons who are exposed 691 to it over time. Levels of radon that exceed federal and state 692 guidelines have been found in buildings in Florida. Additional 693 information regarding radon and radon testing may be obtained 694 from your county health department. 695 696 The requirements of this subsection do not apply to any 697 residential transient occupancy, as described in s. 509.013 s. 698 509.013(12), provided that such occupancy is 45 days or less in 699 duration. 700 Section 11.Subsection (6) of section 477.0135, Florida 701 Statutes, is amended to read: 702 477.0135Exemptions. 703 (6)A license is not required of any individual providing 704 makeup or special effects services in a theme park or 705 entertainment complex to an actor, stunt person, musician, 706 extra, or other talent, or providing makeup or special effects 707 services to the general public. The term theme park or 708 entertainment complex has the same meaning as in s. 509.013 s. 709 509.013(9). 710 Section 12.Paragraph (b) of subsection (2) of section 711 509.221, Florida Statutes, is amended to read: 712 509.221Sanitary regulations. 713 (2) 714 (b)Within a theme park or entertainment complex as defined 715 in s. 509.013 s. 509.013(9), the bathrooms are not required to 716 be in the same building as the public food service 717 establishment, so long as they are reasonably accessible. 718 Section 13.Paragraph (b) of subsection (5) of section 719 553.5041, Florida Statutes, is amended to read: 720 553.5041Parking spaces for persons who have disabilities. 721 (5)Accessible perpendicular and diagonal accessible 722 parking spaces and loading zones must be designed and located to 723 conform to ss. 502 and 503 of the standards. 724 (b)If there are multiple entrances or multiple retail 725 stores, the parking spaces must be dispersed to provide parking 726 at the nearest accessible entrance. If a theme park or an 727 entertainment complex as defined in s. 509.013 s. 509.013(9) 728 provides parking in several lots or areas from which access to 729 the theme park or entertainment complex is provided, a single 730 lot or area may be designated for parking by persons who have 731 disabilities, if the lot or area is located on the shortest 732 accessible route to an accessible entrance to the theme park or 733 entertainment complex or to transportation to such an accessible 734 entrance. 735 Section 14.Paragraph (b) of subsection (5) of section 736 559.955, Florida Statutes, is amended to read: 737 559.955Home-based businesses; local government 738 restrictions. 739 (5)The application of this section does not supersede: 740 (b)Local laws, ordinances, or regulations related to 741 transient public lodging establishments, as defined in s. 742 509.013(10)(a)1. s. 509.013(4)(a)1., that are not otherwise 743 preempted under chapter 509. 744 Section 15.Subsection (2) of section 705.17, Florida 745 Statutes, is amended to read: 746 705.17Exceptions. 747 (2)Sections 705.1015-705.106 do not apply to any personal 748 property lost or abandoned on premises located within a theme 749 park or entertainment complex, as defined in s. 509.013 s. 750 509.013(9), or operated as a zoo, a museum, or an aquarium, or 751 on the premises of a public food service establishment or a 752 public lodging establishment licensed under part I of chapter 753 509, if the owner or operator of such premises elects to comply 754 with s. 705.185. 755 Section 16.Section 705.185, Florida Statutes, is amended 756 to read: 757 705.185Disposal of personal property lost or abandoned on 758 the premises of certain facilities.When any lost or abandoned 759 personal property is found on premises located within a theme 760 park or entertainment complex, as defined in s. 509.013 s. 761 509.013(9), or operated as a zoo, a museum, or an aquarium, or 762 on the premises of a public food service establishment or a 763 public lodging establishment licensed under part I of chapter 764 509, if the owner or operator of such premises elects to comply 765 with this section, any lost or abandoned property must be 766 delivered to such owner or operator, who must take charge of the 767 property and make a record of the date such property was found. 768 If the property is not claimed by its owner within 30 days after 769 it is found, or a longer period of time as may be deemed 770 appropriate by the owner or operator of the premises, the owner 771 or operator of the premises may not sell and must dispose of the 772 property or donate it to a charitable institution that is exempt 773 from federal income tax under s. 501(c)(3) of the Internal 774 Revenue Code for sale or other disposal as the charitable 775 institution deems appropriate. The rightful owner of the 776 property may reclaim the property from the owner or operator of 777 the premises at any time before the disposal or donation of the 778 property in accordance with this section and the established 779 policies and procedures of the owner or operator of the 780 premises. A charitable institution that accepts an electronic 781 device, as defined in s. 815.03(9), access to which is not 782 secured by a password or other personal identification 783 technology, shall make a reasonable effort to delete all 784 personal data from the electronic device before its sale or 785 disposal. 786 Section 17.Section 717.1355, Florida Statutes, is amended 787 to read: 788 717.1355Theme park and entertainment complex tickets.This 789 chapter does not apply to any tickets for admission to a theme 790 park or entertainment complex as defined in s. 509.013 s. 791 509.013(9), or to any tickets to a permanent exhibition or 792 recreational activity within such theme park or entertainment 793 complex. 794 Section 18.Subsection (8) of section 877.24, Florida 795 Statutes, is amended to read: 796 877.24Nonapplication of s. 877.22.Section 877.22 does not 797 apply to a minor who is: 798 (8)Attending an organized event held at and sponsored by a 799 theme park or entertainment complex as defined in s. 509.013 s. 800 509.013(9). 801 Section 19.The application of this act does not supersede 802 any current or future declaration or declaration of condominium 803 adopted pursuant to chapter 718, Florida Statutes, cooperative 804 document adopted pursuant to chapter 719, Florida Statutes, or 805 declaration or declaration of covenant adopted pursuant to 806 chapter 720, Florida Statutes. 807 Section 20.(1)The Department of Revenue is authorized, 808 and all conditions are deemed to be met, to adopt emergency 809 rules pursuant to s. 120.54(4), Florida Statutes, for the 810 purpose of implementing the amendment made by this act to s. 811 212.03, Florida Statutes, including establishing procedures to 812 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, 2026. 819 Section 21.For the 2023-2024 fiscal year, the sums of 820 $298,507 in recurring funds and $49,017 in nonrecurring funds 821 from the Hotel and Restaurant Trust Fund and $175,868 in 822 recurring funds and $17,025 in nonrecurring funds from the 823 Administrative Trust Fund are appropriated to the Department of 824 Business and Professional Regulation, and six full-time 825 equivalent positions with a total associated salary rate of 826 284,854 are authorized, for the purpose of implementing this 827 act. 828 Section 22.Except as otherwise expressly provided in this 829 act, this act shall take effect upon becoming a law.