Bill Text: FL S0280 | 2024 | Regular Session | Enrolled
Bill Title: Vacation Rentals
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Enrolled) 2024-03-07 - Ordered engrossed, then enrolled [S0280 Detail]
Download: Florida-2024-S0280-Enrolled.html
ENROLLED 2024 Legislature CS for SB 280, 2nd Engrossed 2024280er 1 2 An act relating to vacation rentals; amending s. 3 212.03, F.S.; requiring advertising platforms or 4 operators listing a vacation rental with an 5 advertising platform to collect and remit specified 6 taxes for certain vacation rental transactions; 7 reordering and amending s. 509.013, F.S.; defining the 8 term “advertising platform”; making technical changes; 9 amending s. 509.032, F.S.; adding licensing to the 10 regulated activities of public lodging establishments 11 and public food service establishments which are 12 preempted to the state; providing applicability; 13 revising an exception to the prohibition against 14 certain local regulation of vacation rentals; 15 providing applicability; preempting the regulation of 16 advertising platforms to the state; authorizing the 17 adoption of local laws, ordinances, or regulations 18 that require the registration of vacation rentals; 19 authorizing local governments to adopt vacation rental 20 registration programs and impose fines for failure to 21 register; requiring a local government to prepare a 22 business impact estimate under certain circumstances; 23 authorizing local governments to charge a reasonable 24 fee for processing registration applications; 25 authorizing local laws, ordinances, or regulations to 26 require annual renewal of a registration and to charge 27 a reasonable fee for such renewal; providing that a 28 change in ownership may require a new application for 29 registration; authorizing local governments to charge 30 a reasonable fee to inspect a vacation rental for a 31 specified purpose; specifying requirements and 32 procedures for, and limitations on, local vacation 33 rental registration programs; authorizing local 34 governments to fine vacation rental operators under 35 certain circumstances; specifying procedures related 36 to the imposition of fines; providing applicability 37 relating to certain money judgment provisions; 38 requiring local governments to issue a written notice 39 of violation under certain circumstances; requiring 40 the code enforcement board or special magistrate to 41 make certain recommendations under specified 42 circumstances; authorizing local governments to 43 suspend a vacation rental registration for specified 44 periods of time; prohibiting local governments from 45 suspending a vacation rental registration for 46 violations that are not directly related to the 47 vacation rental premises; requiring local governments 48 to provide notice of registration suspension, within a 49 specified timeframe, to vacation rental operators and 50 the Division of Hotels and Restaurants of the 51 Department of Business and Professional Regulation; 52 providing requirements for such notice; requiring, by 53 a certain date, local governments to use the vacation 54 rental information system to provide such notice to 55 the division; providing that local governments may 56 revoke or refuse to renew a vacation rental 57 registration under certain circumstances; requiring 58 local governments to provide notice of revocation of 59 or refusal to renew a vacation rental registration to 60 vacation rental operators and the division within a 61 specified timeframe; requiring, by a certain date, 62 local governments to use the vacation rental 63 information system to provide such notice to the 64 division; providing that vacation rental operators may 65 appeal a denial, suspension, or revocation of, or a 66 refusal to renew, the registration of a vacation 67 rental; providing procedures for such appeal; 68 providing construction; amending s. 509.241, F.S.; 69 authorizing the division to issue temporary licenses 70 upon receipt of vacation rental license applications 71 while such applications are pending; providing for 72 permanency of such licenses upon final agency action; 73 requiring that a license issued by the division be 74 conspicuously displayed to the public inside the 75 licensed establishment; requiring that a vacation 76 rental’s registration number, if applicable, be 77 conspicuously displayed inside the vacation rental in 78 a specified location; requiring the division to assign 79 a unique identifier on each vacation rental license 80 which identifies each individual vacation rental 81 dwelling or unit; creating s. 509.243, F.S.; requiring 82 advertising platforms to require that persons placing 83 advertisements or listings for vacation rentals 84 include certain information in the advertisements or 85 listings and attest to certain information; requiring 86 advertising platforms to display certain information; 87 requiring, as of a specified date, advertising 88 platforms to remove from public view an advertisement 89 or a listing under certain circumstances and provide 90 certain information to the division; requiring the 91 division, upon request, to share certain reports and 92 records with the Department of Revenue, local tax 93 authorities, and local governments; providing that 94 such records may be used for auditing and enforcement 95 purposes; requiring advertising platforms or operators 96 listing a vacation rental with an advertising platform 97 to collect and remit specified taxes for certain 98 transactions; authorizing the division to issue and 99 deliver a notice to cease and desist for certain 100 violations; providing that such notice does not 101 constitute agency action for which certain hearings 102 may be sought; authorizing the division to issue cease 103 and desist notices in certain circumstances; providing 104 that issuance of such notice does not constitute an 105 agency action; authorizing the division to file 106 certain proceedings for the purpose of enforcing a 107 cease and desist notice; authorizing the division to 108 collect attorney fees and costs under certain 109 circumstances; authorizing the division to impose a 110 fine on advertising platforms for certain violations; 111 requiring the division to issue written notice of 112 violations to advertising platforms before commencing 113 certain legal proceedings; requiring advertising 114 platforms to adopt an antidiscrimination policy and to 115 inform their users of the policy’s provisions; 116 providing construction; creating s. 509.244, F.S.; 117 defining the term “application program interface”; 118 requiring the division, by a specified date, to create 119 and maintain a certain vacation rental information 120 system; specifying requirements for the system; 121 amending s. 509.261, F.S.; authorizing the division to 122 revoke, refuse to issue or renew, or suspend vacation 123 rental licenses under certain circumstances; requiring 124 the division to specify the number of the license 125 number of the vacation rental dwelling or unit which 126 has been revoked, not renewed, or suspended; requiring 127 the division to input such status in the vacation 128 rental information system; requiring that the 129 division’s vacation rental license suspension run 130 concurrently with a local vacation rental registration 131 suspension; amending ss. 159.27, 212.08, 316.1955, 132 404.056, 477.0135, 509.221, 553.5041, 559.955, 561.20, 133 705.17, 705.185, 717.1355, and 877.24, F.S.; 134 conforming cross-references; providing construction; 135 authorizing the Department of Revenue to adopt 136 emergency rules; providing requirements and an 137 expiration date for the emergency rules; providing for 138 the expiration of such rulemaking authority; providing 139 an appropriation; providing effective dates. 140 141 Be It Enacted by the Legislature of the State of Florida: 142 143 Section 1. Effective January 1, 2025, subsection (2) of 144 section 212.03, Florida Statutes, is amended to read: 145 212.03 Transient rentals tax; rate, procedure, enforcement, 146 exemptions.— 147 (2)(a) The tax provided for in this section isherein shall148bein addition to the total amount of the rental, mustshallbe 149 charged by the lessor or person receiving the rent in and by 150 said rental arrangement to the lessee or person paying the 151 rental, and isshall bedue and payable at the time of the 152 receipt of such rental payment by the lessor or person, as 153 defined in this chapter, who receives suchsaidrental or 154 payment. The owner, lessor, or person receiving the rent shall 155 remit the tax to the department at the times and in the manner 156 hereinafter provided for dealers to remit taxes under this 157 chapter. The same duties imposed by this chapter upon dealers in 158 tangible personal property respecting the collection and 159 remission of the tax; the making of returns; the keeping of 160 books, records, and accounts; and the compliance with the rules 161 and regulations of the department in the administration of this 162 chaptershallapply to and arebebinding upon all persons who 163 manage or operate hotels, apartment houses, roominghouses, 164 tourist and trailer camps, and the rental of condominium units, 165 and to all persons who collect or receive such rents on behalf 166 of such owner or lessor taxable under this chapter. 167 (b) If a guest uses a payment system on or through an 168 advertising platform as defined in s. 509.013 to pay for the 169 rental of a vacation rental located in this state, the 170 advertising platform, or the operator, as defined in s. 509.013, 171 listing a vacation rental with an advertising platform, must 172 collect and remit taxes as provided in this paragraph. 173 1. An advertising platform that owns, operates, or manages 174 a vacation rental or that is related within the meaning of s. 175 267(b), s. 707(b), or s. 1504 of the Internal Revenue Code of 176 1986, as amended, to a person who owns, operates, or manages the 177 vacation rental shall collect and remit all taxes due under this 178 section and ss. 125.0104, 125.0108, 205.044, 212.0305, and 179 212.055 which are related to the rental. 180 2. An advertising platform to which subparagraph 1. does 181 not apply shall collect and remit all taxes due from the owner, 182 operator, or manager under this section and ss. 125.0104, 183 125.0108, 205.044, 212.0305, and 212.055 which are related to 184 the rental. Of the total amount paid by the lessee or rentee, 185 the amount retained by the advertising platform for reservation 186 or payment services is not taxable under this section or ss. 187 125.0104, 125.0108, 205.044, 212.0305, and 212.055. 188 189 In order to facilitate the remittance of such taxes, the 190 department and counties that have elected to self-administer the 191 taxes imposed under chapter 125 shall allow advertising 192 platforms to register, collect, and remit such taxes. 193 Section 2. Section 509.013, Florida Statutes, is reordered 194 and amended to read: 195 509.013 Definitions.—As used in this chapter, except as 196 provided in subsection (14), the term: 197 (1) “Advertising platform” means a person as defined in s. 198 1.01(3) which: 199 (a) Provides an online application, software, a website, or 200 a system through which a vacation rental located in this state 201 is advertised or held out to the public as available to rent for 202 transient occupancy; 203 (b) Provides or maintains a marketplace for the renting of 204 a vacation rental for transient occupancy; and 205 (c) Provides a reservation or payment system that 206 facilitates a transaction for the renting of a vacation rental 207 for transient occupancy and for which the person collects or 208 receives, directly or indirectly, a fee in connection with the 209 reservation or payment service provided for the rental 210 transaction. 211 (3)(1)“Division” means the Division of Hotels and 212 Restaurants of the Department of Business and Professional 213 Regulation. 214 (8)(2)“Operator” means the owner, licensee, proprietor, 215 lessee, manager, assistant manager, or appointed agent of a 216 public lodging establishment or public food service 217 establishment. 218 (4)(3)“Guest” means any patron, customer, tenant, lodger, 219 boarder, or occupant of a public lodging establishment or public 220 food service establishment. 221 (10)(a)(4)(a)“Public lodging establishment” includes a 222 transient public lodging establishment as defined in 223 subparagraph 2.subparagraph 1.and a nontransient public 224 lodging establishment as defined in subparagraph 1subparagraph2252. 226 2.1.“Transient public lodging establishment” means any 227 unit, group of units, dwelling, building, or group of buildings 228 within a single complex of buildings which is rented to guests 229 more than three times in a calendar year for periods of less 230 than 30 days or 1 calendar month, whichever is less, or which is 231 advertised or held out to the public as a place regularly rented 232 to guests. 233 1.2.“Nontransient public lodging establishment” means any 234 unit, group of units, dwelling, building, or group of buildings 235 within a single complex of buildings which is rented to guests 236 for periods of at least 30 days or 1 calendar month, whichever 237 is less, or which is advertised or held out to the public as a 238 place regularly rented to guests for periods of at least 30 days 239 or 1 calendar month. 240 241 License classifications of public lodging establishments, and 242 the definitions therefor, are as providedset outin s. 509.242. 243 For the purpose of licensure, the term does not include 244 condominium common elements as defined in s. 718.103. 245 (b) The following are excluded from the definitions in 246 paragraph (a): 247 1. Any dormitory or other living or sleeping facility 248 maintained by a public or private school, college, or university 249 for the use of students, faculty, or visitors. 250 2. Any facility certified or licensed and regulated by the 251 Agency for Health Care Administration or the Department of 252 Children and Families or other similar place regulated under s. 253 381.0072. 254 3. Any place renting four rental units or less, unless the 255 rental units are advertised or held out to the public to be 256 places that are regularly rented to transients. 257 4. Any unit or group of units in a condominium, 258 cooperative, or timeshare plan and any individually or 259 collectively owned one-family, two-family, three-family, or 260 four-family dwelling house or dwelling unit that is rented for 261 periods of at least 30 days or 1 calendar month, whichever is 262 less, and that is not advertised or held out to the public as a 263 place regularly rented for periods of less than 1 calendar 264 month, provided that no more than four rental units within a 265 single complex of buildings are available for rent. 266 5. Any migrant labor camp or residential migrant housing 267 permitted by the Department of Health under ss. 381.008 268 381.00895. 269 6. Any establishment inspected by the Department of Health 270 and regulated by chapter 513. 271 7. A facility operated by a nonprofit which providesAny272nonprofit organization that operates a facility providing273 housing only to patients, patients’ families, and patients’ 274 caregivers and not to the general public. 275 8. Any apartment building inspected by the United States 276 Department of Housing and Urban Development or other entity 277 acting on the department’s behalf whichthatis designated 278 primarily as housing for persons at least 62 years of age. The 279 division may require the operator of the apartment building to 280 attest in writing that such building meets the criteria provided 281 in this subparagraph. The division may adopt rules to implement 282 this requirement. 283 9. Any roominghouse, boardinghouse, or other living or 284 sleeping facility that may not be classified as a hotel, motel, 285 timeshare project, vacation rental, nontransient apartment, bed 286 and breakfast inn, or transient apartment under s. 509.242. 287 (9)(a)(5)(a)“Public food service establishment” means any 288 building, vehicle, place, or structure, or any room or division 289 in a building, vehicle, place, or structure where food is 290 prepared, served, or sold for immediate consumption on or in the 291 vicinity of the premises; called for or taken out by customers; 292 or prepared beforeprior tobeing delivered to another location 293 for consumption. The term includes a culinary education program, 294 as defined in s. 381.0072(2), which offers, prepares, serves, or 295 sells food to the general public, regardless of whether it is 296 inspected by another state agency for compliance with sanitation 297 standards. 298 (b) The following are excluded from the definition in 299 paragraph (a): 300 1. Any place maintained and operated by a public or private 301 school, college, or university: 302 a. For the use of students and faculty; or 303 b. Temporarily, to serve such events as fairs, carnivals, 304 food contests, cook-offs, and athletic contests. 305 2. Any eating place maintained and operated by a church or 306 a religious, nonprofit fraternal, or nonprofit civic 307 organization: 308 a. For the use of members and associates; or 309 b. Temporarily, to serve such events as fairs, carnivals, 310 food contests, cook-offs, or athletic contests. 311 312 Upon request by the division, a church or a religious, nonprofit 313 fraternal, or nonprofit civic organization claiming an exclusion 314 under this subparagraph must provide the division documentation 315 of its status as a church or a religious, nonprofit fraternal, 316 or nonprofit civic organization. 317 3. Any eating place maintained and operated by an 318 individual or entity at a food contest, cook-off, or a temporary 319 event lasting from 1 to 3 days which is hosted by a church or a 320 religious, nonprofit fraternal, or nonprofit civic organization. 321 Upon request by the division, the event host must provide the 322 division documentation of its status as a church or a religious, 323 nonprofit fraternal, or nonprofit civic organization. 324 4. Any eating place located on an airplane, a train, a bus, 325 or a watercraft thatwhichis a common carrier. 326 5. Any eating place maintained by a facility certified or 327 licensed and regulated by the Agency for Health Care 328 Administration or the Department of Children and Families or 329 other similar place that is regulated under s. 381.0072. 330 6. Any place of business issued a permit or inspected by 331 the Department of Agriculture and Consumer Services under s. 332 500.12. 333 7. Any place of business where the food available for 334 consumption is limited to ice, beverages with or without 335 garnishment, popcorn, or prepackaged items sold without 336 additions or preparation. 337 8. Any theater, if the primary use is as a theater and if 338 patron service is limited to food items customarily served to 339 the admittees of theaters. 340 9. Any vending machine that dispenses any food or beverages 341 other than potentially hazardous foods, as defined by division 342 rule. 343 10. Any vending machine that dispenses potentially 344 hazardous food and which is located in a facility regulated 345 under s. 381.0072. 346 11. Any research and development test kitchen limited to 347 the use of employees and which is not open to the general 348 public. 349 (2)(6)“Director” means the Director of the Division of 350 Hotels and Restaurants of the Department of Business and 351 Professional Regulation. 352 (11)(7)“Single complex of buildings” means all buildings 353 or structures that are owned, managed, controlled, or operated 354 under one business name and are situated on the same tract or 355 plot of land that is not separated by a public street or 356 highway. 357 (12)(8)“Temporary food service event” means any event of 358 30 days or less in duration where food is prepared, served, or 359 sold to the general public. 360 (13)(9)“Theme park or entertainment complex” means a 361 complex comprised of at least 25 contiguous acres owned and 362 controlled by the same business entity and which contains 363 permanent exhibitions and a variety of recreational activities 364 and has a minimum of 1 million visitors annually. 365 (14)(10)“Third-party provider” means, for purposes of s. 366 509.049, any provider of an approved food safety training 367 program that provides training or such a training program to a 368 public food service establishment that is not under common 369 ownership or control with the provider. 370 (16)(11)“Transient establishment” means any public lodging 371 establishment that is rented or leased to guests by an operator 372 whose intention is that such guests’ occupancy will be 373 temporary. 374 (17)(12)“Transient occupancy” means occupancy when it is 375 the intention of the parties that the occupancy will be 376 temporary. There is a rebuttable presumption that, when the 377 dwelling unit occupied is not the sole residence of the guest, 378 the occupancy is transient. 379 (15)(13)“Transient” means a guest in transient occupancy. 380 (6)(14)“Nontransient establishment” means any public 381 lodging establishment that is rented or leased to guests by an 382 operator whose intention is that the dwelling unit occupied will 383 be the sole residence of the guest. 384 (7)(15)“Nontransient occupancy” means occupancy when it is 385 the intention of the parties that the occupancy will not be 386 temporary. There is a rebuttable presumption that, when the 387 dwelling unit occupied is the sole residence of the guest, the 388 occupancy is nontransient. 389 (5)(16)“Nontransient” means a guest in nontransient 390 occupancy. 391 Section 3. Paragraph (c) of subsection (3) and subsection 392 (7) of section 509.032, Florida Statutes, are amended, and 393 subsection (8) is added to that section, to read: 394 509.032 Duties.— 395 (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE 396 EVENTS.—The division shall: 397 (c) Administer a public notification process for temporary 398 food service events and distribute educational materials that 399 address safe food storage, preparation, and service procedures. 400 1. Sponsors of temporary food service events shall notify 401 the division not less than 3 days before the scheduled event of 402 the type of food service proposed, the time and location of the 403 event, a complete list of food service vendors participating in 404 the event, the number of individual food service facilities each 405 vendor will operate at the event, and the identification number 406 of each food service vendor’s current license as a public food 407 service establishment or temporary food service event licensee. 408 Notification may be completed orally, by telephone, in person, 409 or in writing. A public food service establishment or food 410 service vendor may not use this notification process to 411 circumvent the license requirements of this chapter. 412 2. The division shall keep a record of all notifications 413 received for proposed temporary food service events and shall 414 provide appropriate educational materials to the event sponsors 415 and notify the event sponsors of the availability of the food 416 recovery brochure developed under s. 595.420. 417 3.a. Unless excluded under s. 509.013(9)(b)s.418509.013(5)(b), a public food service establishment or other food 419 service vendor must obtain one of the following classes of 420 license from the division: an individual license, for a fee of 421 no more than $105, for each temporary food service event in 422 which it participates; or an annual license, for a fee of no 423 more than $1,000, whichthatentitles the licensee to 424 participate in an unlimited number of food service events during 425 the license period. The division shall establish license fees, 426 by rule, and may limit the number of food service facilities a 427 licensee may operate at a particular temporary food service 428 event under a single license. 429 b. Public food service establishments holding current 430 licenses from the division may operate under the regulations of 431 such a license at temporary food service events. 432 (7) PREEMPTION AUTHORITY.— 433 (a) The regulation of public lodging establishments and 434 public food service establishments, including, but not limited 435 to, sanitation standards, licensing, inspections, training and 436 testing of personnel, and matters related to the nutritional 437 content and marketing of foods offered in such establishments, 438 is preempted to the state. This paragraph does not preempt the 439 authority of a local government or local enforcement district to 440 conduct inspections of public lodging and public food service 441 establishments for compliance with the Florida Building Code and 442 the Florida Fire Prevention Code, pursuant to ss. 553.80 and 443 633.206. 444 (b) A local law, ordinance, or regulation may not prohibit 445 vacation rentals or regulate the duration or frequency of rental 446 of vacation rentals. This paragraph and subsection (8) dodoes447 not apply to any local law, ordinance, or regulation adopted on 448 or before June 1, 2011, including such a law, ordinance, or 449 regulation that is amended to be less restrictive or to comply 450 with the local registration requirements provided in subsection 451 (8), or when a law, ordinance, or regulation adopted after June 452 1, 2011, regulates vacation rentals, if such law, ordinance, or 453 regulation is less restrictive than a law, ordinance, or 454 regulation that was in effect on June 1, 2011. 455 (c) Paragraph (b) and subsection (8) dodoesnot apply to 456 any local law, ordinance, or regulation exclusively relating to 457 property valuation as a criterion for vacation rental if the 458 local law, ordinance, or regulation is required to be approved 459 by the state land planning agency pursuant to an area of 460 critical state concern designation. 461 (d) Subsection (8) does not apply to any county law, 462 ordinance, or regulation initially adopted on or before January 463 1, 2016, that established county registration requirements for 464 rental of vacation rentals, and any amendments thereto adopted 465 before January 1, 2024. Such county law, ordinance, or 466 regulation may not be amended or altered except to be less 467 restrictive or to adopt registration requirements as provided in 468 subsection (8). 469 (e) The regulation of advertising platforms is preempted to 470 the state. 471 (8) LOCAL REGISTRATION OF VACATION RENTALS; SUSPENSION; 472 REVOCATIONS; FINES.—Notwithstanding paragraph (7)(a), a local 473 law, ordinance, or regulation may require the registration of 474 vacation rentals with a local vacation rental registration 475 program. Local governments may implement a vacation rental 476 registration program pursuant to this subsection and may impose 477 a fine for failure to register under the local program. A local 478 government must prepare a business impact estimate in accordance 479 with s. 125.66(3) or s. 166.041(4), as applicable, before 480 implementing a vacation rental registration program. 481 (a) A local government may charge a reasonable fee per unit 482 for processing a registration application. A local law, 483 ordinance, or regulation may require annual renewal of a 484 registration and may charge a reasonable renewal fee per unit 485 for processing of a registration renewal. However, if there is a 486 change of ownership, the new owner may be required to submit a 487 new application for registration. Subsequent to the registration 488 of a vacation rental, a local government may charge a reasonable 489 fee to inspect a vacation rental after registration for 490 compliance with the Florida Building Code and the Florida Fire 491 Prevention Code, described in ss. 553.80 and 633.206, 492 respectively. 493 (b) As a condition of registration or renewal of a vacation 494 rental, a local law, ordinance, or regulation establishing a 495 local vacation rental registration program may only require the 496 operator of a vacation rental to do the following: 497 1. Submit identifying information about the owner and the 498 operator, if applicable, and the subject vacation rental 499 premises. 500 2. Provide proof of a license with the unique identifier 501 issued by the division to operate as a vacation rental. 502 3. Obtain all required tax registrations, receipts, or 503 certificates issued by the Department of Revenue, a county, or a 504 municipality. 505 4. Update required information as necessary to ensure it is 506 current. 507 5. Pay in full all recorded municipal or county code liens 508 against the subject vacation rental premises. 509 6. Designate and maintain at all times a responsible party 510 who is capable of responding to complaints or emergencies 511 related to the vacation rental, including being available by 512 telephone at a provided contact telephone number 24 hours a day, 513 7 days a week, and receiving legal notice of violations on 514 behalf of the vacation rental operator. 515 7. State and comply with the maximum overnight occupancy of 516 the vacation rental which does not exceed either two persons per 517 bedroom, plus an additional two persons in one common area; or 518 more than two persons per bedroom if there is at least 50 square 519 feet per person, plus an additional two persons in one common 520 area, whichever is greater. 521 (c) Within 15 business days after receiving an application 522 for registration of a vacation rental, a local government shall 523 review the application for completeness and accept the 524 registration of the vacation rental or issue a written notice of 525 denial. 526 1. The vacation rental operator and the local government 527 may agree to a reasonable request to extend the timeframes 528 provided in this paragraph, particularly in the event of a force 529 majeure or other extraordinary circumstance. 530 2. If a local government fails to accept or deny the 531 registration within the timeframes provided in this paragraph, 532 the application is deemed accepted. 533 (d) If a local government denies a registration of a 534 vacation rental, the local government must give written notice 535 to the applicant. Such notice may be provided by United States 536 mail or electronically. The notice must specify with 537 particularity the factual reasons for the denial and include a 538 citation to the applicable portions of the ordinance, rule, 539 statute, or other legal authority for the denial of the 540 registration. A local government may not prohibit an applicant 541 from reapplying if the applicant cures the identified 542 deficiencies. 543 (e)1. Upon acceptance of a vacation rental registration, a 544 local government shall assign a unique registration number to 545 the vacation rental unit and provide the registration number or 546 other indicia of registration to the vacation rental operator in 547 writing or electronically. 548 2. A local government shall, within 5 days after acceptance 549 of a vacation rental registration, provide the registration 550 number to the division. 551 (f)1. A local government may fine a vacation rental 552 operator up to $500 if he or she: 553 a. Fails to continue to meet the registration requirements 554 in paragraph (b); or 555 b. Is operating a vacation rental without registering it 556 with the local government as a vacation rental. 557 2. Before issuing a fine for a violation of subparagraphs 558 (b)1.-6., the local government shall issue written notice of 559 such violation and provide a vacation rental operator 15 days to 560 cure the violation. If the vacation rental operator has not 561 cured the violation within the 15 days, the local government may 562 issue a fine. 563 (g) A certified copy of an order imposing a fine may be 564 recorded in the public records and thereafter constitutes a lien 565 against the real property on which the violation occurred. Upon 566 petition to the circuit court, such order is enforceable in the 567 same manner as a court judgment by the sheriffs of this state, 568 including execution and levy against the personal property of 569 the violator, but such order may not be deemed to be a court 570 judgment except for enforcement purposes. A fine imposed 571 pursuant to this subsection will continue to accrue until the 572 violator comes into compliance or until judgment is rendered in 573 a suit filed pursuant to this section, whichever occurs first. A 574 lien arising from a fine imposed pursuant to this subsection 575 runs in favor of the local government, and the local government 576 shall execute a satisfaction or release of lien upon full 577 payment. If such lien remains unpaid 3 months or more after the 578 filing of the lien, the local government may foreclose on the 579 lien against the real property on which the violation occurred 580 or sue to recover a money judgment for the amount of the lien, 581 plus accrued interest. A lien created pursuant to this part may 582 not be foreclosed on real property that is a homestead under s. 583 4, Art. X of the State Constitution. The money judgment 584 provisions of this section do not apply to real property or 585 personal property that is covered under s. 4(a), Art. X of the 586 State Constitution. 587 (h)1. If a code violation related to the vacation rental is 588 found by the code enforcement board or special magistrate to be 589 a material violation of a local law, ordinance, or regulation 590 that does not solely apply to vacation rentals, and the 591 violation is directly related to the vacation rental premises, 592 the local government must issue a written notice of such 593 violation. 594 2. If a code violation related to the vacation rental is 595 found to be a material violation of a local law, ordinance, or 596 regulation as described in subparagraph 1., the code enforcement 597 board or special magistrate must make a recommendation to the 598 local government as to whether a vacation rental registration 599 should be suspended. 600 3. The code enforcement board or special magistrate must 601 recommend the suspension of the vacation rental registration if 602 there are: 603 a. One or more violations on 5 separate days during a 60 604 day period; 605 b. One or more violations on 5 separate days during a 30 606 day period; or 607 c. One or more violations after two prior suspensions of 608 the vacation rental registration. 609 4. If the code enforcement board or special magistrate 610 recommends suspension of a vacation rental registration, a local 611 government may suspend such registration for a period of: 612 a. Up to 30 days for one or more violations on 5 separate 613 days during a 60-day period; 614 b. Up to 60 days for one or more violations on 5 separate 615 days during a 30-day period; or 616 c. Up to 90 days for one or more violations after two prior 617 suspensions of a vacation rental registration. 618 5. A local government may not suspend a vacation rental 619 registration for violations of a local law, ordinance, or 620 regulation which are not directly related to the vacation rental 621 premises. 622 6. A local government shall provide notice of the 623 suspension of a vacation rental registration to the vacation 624 rental operator and the division within 5 days after the 625 suspension. The notice must include the start date of the 626 suspension, which must be at least 21 days after the suspension 627 notice is sent to the vacation rental operator and the division. 628 Effective January 1, 2026, a local government shall use the 629 vacation rental information system described in s. 509.244 to 630 provide notice of the suspension of a vacation rental 631 registration to the division. 632 (i)1. A local government may revoke or refuse to renew a 633 vacation rental registration if: 634 a. A vacation rental registration has been suspended three 635 times pursuant to paragraph (h); 636 b. There is an unsatisfied, recorded municipal lien or 637 county lien on the real property of the vacation rental. 638 However, the local government shall allow the vacation rental 639 operator at least 60 days before the revocation of a 640 registration to satisfy the recorded municipal lien or county 641 lien; or 642 c. The vacation rental premises and its owner are the 643 subject of a final order or judgment by a court of competent 644 jurisdiction lawfully directing the termination of the premises’ 645 use as a vacation rental. 646 2. A local government shall provide notice within 5 days 647 after the revocation of, or refusal to renew, a vacation rental 648 registration to the vacation rental operator and the division. 649 The notice must include the date of revocation or nonrenewal, 650 which must be at least 21 days after the date such notice is 651 sent to the vacation rental operator and the division. Effective 652 January 1, 2026, a local government shall use the vacation 653 rental information system described in s. 509.244 to provide 654 notice of the revocation of or refusal to renew a vacation 655 rental registration to the division. 656 (j) A vacation rental operator may appeal a denial, 657 suspension, or revocation of a vacation rental registration, or 658 a refusal to renew such registration, to the circuit court. An 659 appeal must be filed within 30 days after the issuance of the 660 denial, suspension, or revocation of, or refusal to renew, the 661 vacation rental registration. The court may assess and award 662 reasonable attorney fees and costs and damages to the prevailing 663 party. 664 665 This subsection does not prohibit a local government from 666 establishing a local law, ordinance, or regulation if it is 667 uniformly applied without regard to whether the residential 668 property is used as a vacation rental. 669 Section 4. Effective January 1, 2025, subsections (2) and 670 (3) of section 509.241, Florida Statutes, are amended, and 671 subsection (5) is added to that section, to read: 672 509.241 Licenses required; exceptions; division online 673 accounts and transactions.— 674 (2) APPLICATION FOR LICENSE.—Each person who plans to open 675 a public lodging establishment or a public food service 676 establishment shall apply for and receive a license from the 677 division beforeprior tothe commencement of operation. A 678 condominium association, as defined in s. 718.103, which does 679 not own any units classified as vacation rentals or timeshare 680 projects under s. 509.242(1)(c) or (g) is not required to apply 681 for or receive a public lodging establishment license. Upon 682 receiving an application for a vacation rental license, the 683 division may grant a temporary license that authorizes the 684 vacation rental to begin operation while the application is 685 pending. The temporary license becomes permanent upon final 686 agency action regarding the license application that grants the 687 vacation rental license. 688 (3) DISPLAY OF LICENSE.—AAnylicense issued by the 689 division mustshallbe conspicuously displayed to the public 690 insideintheoffice or lobby of thelicensed establishment. 691 Public food service establishments thatwhichoffer catering 692 services mustshalldisplay their license number on all 693 advertising for catering services. The vacation rental’s local 694 registration number must, if applicable, be conspicuously 695 displayed inside the vacation rental inside the unit in a 696 visible location. 697 (5) UNIQUE IDENTIFIER.—The division shall assign a unique 698 identifier on each vacation rental license which identifies each 699 individual vacation rental dwelling or unit. 700 Section 5. Effective January 1, 2025, section 509.243, 701 Florida Statutes, is created to read: 702 509.243 Advertising platforms.— 703 (1) An advertising platform shall require that a person who 704 places an advertisement or a listing of a vacation rental which 705 offers it for rent do all of the following: 706 (a) Include in the advertisement or listing the vacation 707 rental license number with the associated unique identifier and, 708 if applicable, the local registration number. 709 (b) Attest to the best of the person’s knowledge that the 710 vacation rental’s license with the associated unique identifier 711 and, if applicable, its local registration are current and valid 712 and that all related information is accurately stated in the 713 advertisement. 714 (2) An advertising platform shall display the vacation 715 rental license number with the associated unique identifier, 716 and, if applicable, the local registration number. 717 (3) Effective January 1, 2026, an advertising platform: 718 (a) Shall remove from public view an advertisement or a 719 listing from its online application, software, website, or 720 system within 15 business days after notification that a 721 vacation rental license, or if applicable, a local registration: 722 1. Has been suspended, revoked, or not renewed; or 723 2. Fails to display a valid vacation rental license number 724 with the associated unique identifier or, if applicable, a local 725 registration number. 726 (b) Shall provide to the division on a quarterly basis, in 727 a manner compatible with the vacation rental information system 728 described in s. 509.244, a list of all vacation rentals located 729 in this state which are advertised on its platform. The list 730 must include the following information: 731 1. The uniform resource locator for the Internet address of 732 the vacation rental advertisement; and 733 2. The vacation rental license number with the associated 734 unique identifier, and, if applicable, the local registration 735 number. 736 (4) If a guest uses a payment system on or through an 737 advertising platform to pay for the rental of a vacation rental 738 located in this state, the advertising platform, or the 739 operator, as defined in s. 509.013, listing a vacation rental 740 with an advertising platform, must collect and remit all taxes 741 due under ss. 125.0104, 125.0108, 205.044, 212.03, 212.0305, and 742 212.055 related to the rental as provided in s. 212.03(2)(b). 743 (5) If the division has probable cause to believe that a 744 person not licensed by the division has violated this chapter or 745 any rule adopted pursuant thereto, the division may issue and 746 deliver to such person a notice to cease and desist from the 747 violation. The issuance of a notice to cease and desist does not 748 constitute agency action for which a hearing under s. 120.569 or 749 s. 120.57 may be sought. For the purpose of enforcing a cease 750 and desist notice, the division may file a proceeding in the 751 name of the state seeking the issuance of an injunction or a 752 writ of mandamus against any person who violates any provision 753 of the notice. If the division is required to seek enforcement 754 of the notice for a penalty pursuant to s. 120.69, it is 755 entitled to collect attorney fees and costs, together with any 756 cost of collection. 757 (6) The division may fine an advertising platform an amount 758 not to exceed $1,000 per offense for each violation of this 759 section or of division rule. For the purposes of this 760 subsection, the division may regard as a separate offense each 761 day or portion of a day in which an advertising platform is 762 operated in violation of this section or rules of the division. 763 The division shall issue to the advertising platform a written 764 notice of any violation and provide it 15 days to cure the 765 violation before commencing any legal proceeding under 766 subsection (5). 767 (7) An advertising platform shall adopt an 768 antidiscrimination policy to help prevent discrimination by its 769 users and shall inform all users that it is illegal to refuse 770 accommodation to an individual based on race, creed, color, sex, 771 pregnancy, physical disability, or national origin, as provided 772 in s. 509.092. 773 (8) This section does not create a private cause of action 774 against advertising platforms. An advertising platform may not 775 be held liable for any action that it takes voluntarily and in 776 good faith in relation to its users in compliance with this 777 chapter or the advertising platform’s terms of service. 778 Section 6. Section 509.244, Florida Statutes, is created to 779 read: 780 509.244 Vacation rental information system.— 781 (1) As used in this section, the term “application program 782 interface” means a predefined protocol for reading or writing 783 data across a network using a file system or a database. 784 (2) By July 1, 2025, the division shall create and maintain 785 a vacation rental information system readily accessible through 786 an application program interface. At a minimum, the system must 787 do all of the following: 788 (a) Facilitate prompt compliance with this chapter by a 789 licensee or an advertising platform. 790 (b) Allow advertising platforms to search by vacation 791 rental license number with the associated unique identifier, 792 applicable local registration number, and a listing status field 793 that indicates whether the premises is compliant with applicable 794 license and registration requirements to allow a platform to 795 determine whether it may advertise the vacation rental. 796 (c) Allow local government users to notify the division of 797 a revocation or failure to renew, or the period of suspension 798 of, a local registration, if applicable. 799 (d) Provide a system interface to allow local governments 800 and advertising platforms to verify the status of a vacation 801 rental license and a local registration of a vacation rental, if 802 applicable. 803 (e) Allow a registered user to subscribe to receive 804 automated notifications of changes to the license and 805 registration status of a vacation rental, including any license 806 revocation, local registration revocation, period of suspension 807 imposed by the division or local government, or failure to renew 808 a license or local registration. 809 Section 7. Subsection (11) is added to section 509.261, 810 Florida Statutes, to read: 811 509.261 Revocation or suspension of licenses; fines; 812 procedure.— 813 (11)(a) The division may revoke, refuse to issue or renew, 814 or suspend for a period of not more than 30 days or the period 815 of suspension as provided in s. 509.032(8) a license of a 816 vacation rental for any of the following reasons: 817 1. Operation of the subject premises violates the terms of 818 an applicable lease or property restriction, including any 819 property restriction adopted pursuant to chapter 718, chapter 820 719, or chapter 720, as determined by a final order of a court 821 of competent jurisdiction or a written decision by an arbitrator 822 authorized to arbitrate a dispute relating to the subject 823 premises and a lease or property restriction. 824 2. Local registration of the vacation rental is suspended 825 or revoked by a local government as provided in s. 509.032(8). 826 3. The vacation rental premises and its owner are the 827 subject of a final order or judgment lawfully directing the 828 termination of the premises’ use as a vacation rental. 829 (b) The division must specify the license number with the 830 associated unique identifier of the vacation rental dwelling or 831 unit which has been revoked, not renewed, or suspended and input 832 such status in the vacation rental information system described 833 in s. 509.244. 834 (c) If the division suspends a license for the reason 835 specified in subparagraph (a)2., the suspension must run 836 concurrently with the local registration suspension. 837 Section 8. Subsection (12) of section 159.27, Florida 838 Statutes, is amended to read: 839 159.27 Definitions.—The following words and terms, unless 840 the context clearly indicates a different meaning, shall have 841 the following meanings: 842 (12) “Public lodging or restaurant facility” means property 843 used for any public lodging establishment as defined in s. 844 509.242 or public food service establishment as defined in s. 845 509.013s. 509.013(5)if it is part of the complex of, or 846 necessary to, another facility qualifying under this part. 847 Section 9. Paragraph (jj) of subsection (7) of section 848 212.08, Florida Statutes, is amended to read: 849 212.08 Sales, rental, use, consumption, distribution, and 850 storage tax; specified exemptions.—The sale at retail, the 851 rental, the use, the consumption, the distribution, and the 852 storage to be used or consumed in this state of the following 853 are hereby specifically exempt from the tax imposed by this 854 chapter. 855 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 856 entity by this chapter do not inure to any transaction that is 857 otherwise taxable under this chapter when payment is made by a 858 representative or employee of the entity by any means, 859 including, but not limited to, cash, check, or credit card, even 860 when that representative or employee is subsequently reimbursed 861 by the entity. In addition, exemptions provided to any entity by 862 this subsection do not inure to any transaction that is 863 otherwise taxable under this chapter unless the entity has 864 obtained a sales tax exemption certificate from the department 865 or the entity obtains or provides other documentation as 866 required by the department. Eligible purchases or leases made 867 with such a certificate must be in strict compliance with this 868 subsection and departmental rules, and any person who makes an 869 exempt purchase with a certificate that is not in strict 870 compliance with this subsection and the rules is liable for and 871 shall pay the tax. The department may adopt rules to administer 872 this subsection. 873 (jj) Complimentary meals.—Also exempt from the tax imposed 874 by this chapter are food or drinks that are furnished as part of 875 a packaged room rate by any person offering for rent or lease 876 any transient public lodging establishmentsliving877accommodationsas described in s. 509.013(10)(a)s.878509.013(4)(a)which are licensed under part I of chapter 509 and 879 which are subject to the tax under s. 212.03, if a separate 880 charge or specific amount for the food or drinks is not shown. 881 Such food or drinks are considered to be sold at retail as part 882 of the total charge for the transient living accommodations. 883 Moreover, the person offering the accommodations is not 884 considered to be the consumer of items purchased in furnishing 885 such food or drinks and may purchase those items under 886 conditions of a sale for resale. 887 Section 10. Paragraph (b) of subsection (4) of section 888 316.1955, Florida Statutes, is amended to read: 889 316.1955 Enforcement of parking requirements for persons 890 who have disabilities.— 891 (4) 892 (b) Notwithstanding paragraph (a), a theme park or an 893 entertainment complex as defined in s. 509.013s. 509.013(9)894 which provides parking in designated areas for persons who have 895 disabilities may allow any vehicle that is transporting a person 896 who has a disability to remain parked in a space reserved for 897 persons who have disabilities throughout the period the theme 898 park is open to the public for that day. 899 Section 11. Subsection (5) of section 404.056, Florida 900 Statutes, is amended to read: 901 404.056 Environmental radiation standards and projects; 902 certification of persons performing measurement or mitigation 903 services; mandatory testing; notification on real estate 904 documents; rules.— 905 (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification 906 shall be provided on at least one document, form, or application 907 executed at the time of, or beforeprior to, contract for sale 908 and purchase of any building or execution of a rental agreement 909 for any building. Such notification mustshallcontain the 910 following language: 911 912 “RADON GAS: Radon is a naturally occurring radioactive gas 913 that, when it has accumulated in a building in sufficient 914 quantities, may present health risks to persons who are exposed 915 to it over time. Levels of radon that exceed federal and state 916 guidelines have been found in buildings in Florida. Additional 917 information regarding radon and radon testing may be obtained 918 from your county health department.” 919 920 The requirements of this subsection do not apply to any 921 residential transient occupancy, as described in s. 509.013s.922509.013(12), provided that such occupancy is 45 days or less in 923 duration. 924 Section 12. Subsection (6) of section 477.0135, Florida 925 Statutes, is amended to read: 926 477.0135 Exemptions.— 927 (6) A license is not required of any individual providing 928 makeup or special effects services in a theme park or 929 entertainment complex to an actor, stunt person, musician, 930 extra, or other talent, or providing makeup or special effects 931 services to the general public. The term “theme park or 932 entertainment complex” has the same meaning as in s. 509.013s.933509.013(9). 934 Section 13. Paragraph (b) of subsection (2) of section 935 509.221, Florida Statutes, is amended to read: 936 509.221 Sanitary regulations.— 937 (2) 938 (b) Within a theme park or entertainment complex as defined 939 in s. 509.013s. 509.013(9), the bathrooms are not required to 940 be in the same building as the public food service 941 establishment, so long as they are reasonably accessible. 942 Section 14. Paragraph (b) of subsection (5) of section 943 553.5041, Florida Statutes, is amended to read: 944 553.5041 Parking spaces for persons who have disabilities.— 945 (5) Accessible perpendicular and diagonal accessible 946 parking spaces and loading zones must be designed and located to 947 conform to ss. 502 and 503 of the standards. 948 (b) If there are multiple entrances or multiple retail 949 stores, the parking spaces must be dispersed to provide parking 950 at the nearest accessible entrance. If a theme park or an 951 entertainment complex as defined in s. 509.013s. 509.013(9)952 provides parking in several lots or areas from which access to 953 the theme park or entertainment complex is provided, a single 954 lot or area may be designated for parking by persons who have 955 disabilities, if the lot or area is located on the shortest 956 accessible route to an accessible entrance to the theme park or 957 entertainment complex or to transportation to such an accessible 958 entrance. 959 Section 15. Paragraph (b) of subsection (5) of section 960 559.955, Florida Statutes, is amended to read: 961 559.955 Home-based businesses; local government 962 restrictions.— 963 (5) The application of this section does not supersede: 964 (b) Local laws, ordinances, or regulations related to 965 transient public lodging establishments,as defined in s. 966 509.013(10)(a)2. whichs. 509.013(4)(a)1., thatare not 967 otherwise preempted under chapter 509. 968 Section 16. Paragraph (d) of subsection (7) of section 969 561.20, Florida Statutes, is amended to read: 970 561.20 Limitation upon number of licenses issued.— 971 (7) 972 (d) Any corporation, partnership, or individual operating a 973 club which owns or leases and which maintains any bona fide 974 beach or cabana club consisting of beach facilities, swimming 975 pool, locker rooms or bathroom facilities for at least 100 976 persons, and a public food service establishment as defined in 977 s. 509.013s. 509.013(5)(a), comprising in all an area of at 978 least 5,000 square feet located on a contiguous tract of land of 979 in excess of 1 acre may be issued a license under s. 565.02(4). 980 The failure of such club to maintain the facilities shall be a 981 ground for revocation of the license. 982 Section 17. Subsection (2) of section 705.17, Florida 983 Statutes, is amended to read: 984 705.17 Exceptions.— 985 (2) Sections 705.1015-705.106 do not apply to any personal 986 property lost or abandoned on premises located within a theme 987 park or entertainment complex, as defined in s. 509.013s.988509.013(9), or operated as a zoo, a museum, or an aquarium, or 989 on the premises of a public food service establishment or a 990 public lodging establishment licensed under part I of chapter 991 509, if the owner or operator of such premises elects to comply 992 with s. 705.185. 993 Section 18. Section 705.185, Florida Statutes, is amended 994 to read: 995 705.185 Disposal of personal property lost or abandoned on 996 the premises of certain facilities.—When any lost or abandoned 997 personal property is found on premises located within a theme 998 park or entertainment complex, as defined in s. 509.013s.999509.013(9), or operated as a zoo, a museum, or an aquarium, or 1000 on the premises of a public food service establishment or a 1001 public lodging establishment licensed under part I of chapter 1002 509, if the owner or operator of such premises elects to comply 1003 with this section, any lost or abandoned property must be 1004 delivered to such owner or operator, who must take charge of the 1005 property and make a record of the date such property was found. 1006 If the property is not claimed by its owner within 30 days after 1007 it is found, or a longer period of time as may be deemed 1008 appropriate by the owner or operator of the premises, the owner 1009 or operator of the premises may not sell and must dispose of the 1010 property or donate it to a charitable institution that is exempt 1011 from federal income tax under s. 501(c)(3) of the Internal 1012 Revenue Code for sale or other disposal as the charitable 1013 institution deems appropriate. The rightful owner of the 1014 property may reclaim the property from the owner or operator of 1015 the premises at any time before the disposal or donation of the 1016 property in accordance with this section and the established 1017 policies and procedures of the owner or operator of the 1018 premises. A charitable institution that accepts an electronic 1019 device, as defined in s. 815.03(9), access to which is not 1020 secured by a password or other personal identification 1021 technology, shall make a reasonable effort to delete all 1022 personal data from the electronic device before its sale or 1023 disposal. 1024 Section 19. Section 717.1355, Florida Statutes, is amended 1025 to read: 1026 717.1355 Theme park and entertainment complex tickets.—This 1027 chapter does not apply to any tickets for admission to a theme 1028 park or entertainment complex as defined in s. 509.013s.1029509.013(9), or to any tickets to a permanent exhibition or 1030 recreational activity within such theme park or entertainment 1031 complex. 1032 Section 20. Subsection (8) of section 877.24, Florida 1033 Statutes, is amended to read: 1034 877.24 Nonapplication of s. 877.22.—Section 877.22 does not 1035 apply to a minor who is: 1036 (8) Attending an organized event held at and sponsored by a 1037 theme park or entertainment complex as defined in s. 509.013s.1038509.013(9). 1039 Section 21. The application of this act does not supersede 1040 any current or future declaration or declaration of condominium 1041 adopted pursuant to chapter 718, Florida Statutes; any 1042 cooperative document adopted pursuant to chapter 719, Florida 1043 Statutes; or any declaration or declaration of covenant adopted 1044 pursuant to chapter 720, Florida Statutes. 1045 Section 22. (1) The Department of Revenue is authorized, 1046 and all conditions are deemed to be met, to adopt emergency 1047 rules pursuant to s. 120.54(4), Florida Statutes, for the 1048 purpose of implementing the amendments made by this act to s. 1049 212.03, Florida Statutes, including establishing procedures to 1050 facilitate the remittance of taxes. 1051 (2) Notwithstanding any other law, emergency rules adopted 1052 pursuant to subsection (1) are effective for 6 months after 1053 adoption and may be renewed during the pendency of procedures to 1054 adopt permanent rules addressing the subject of the emergency 1055 rules. 1056 (3) This section expires January 1, 2026. 1057 Section 23. For the 2024-2025 fiscal year, the sums of 1058 $327,170 in recurring funds and $53,645 in nonrecurring funds 1059 from the Hotel and Restaurant Trust Fund, $645,202 in recurring 1060 funds from the Administrative Trust Fund, and $3,295,884 in 1061 nonrecurring funds from the General Revenue Fund are 1062 appropriated to the Department of Business and Professional 1063 Regulation, and nine full-time equivalent positions with a total 1064 associated salary rate of 513,417 are authorized, for the 1065 purposes of implementing this act. 1066 Section 24. Except as otherwise expressly provided in this 1067 act, this act shall take effect July 1, 2024.