Bill Text: FL S0522 | 2021 | Regular Session | Comm Sub
Bill Title: Vacation Rentals
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Failed) 2021-04-30 - Died in Rules [S0522 Detail]
Download: Florida-2021-S0522-Comm_Sub.html
Florida Senate - 2021 CS for CS for SB 522 By the Committees on Appropriations; and Regulated Industries; and Senator Diaz 576-02741-21 2021522c2 1 A bill to be entitled 2 An act relating to vacation rentals; amending s. 3 212.03, F.S.; requiring advertising platforms to 4 collect and remit taxes for certain transactions; 5 reordering and amending s. 509.013, F.S.; defining the 6 terms “advertising platform” and “merchant business 7 tax receipt”; amending s. 509.032, F.S.; conforming a 8 cross-reference; revising an exemption to the 9 prohibition against certain local regulation of 10 vacation rentals; preempting the regulation of 11 advertising platforms to the state; amending s. 12 509.241, F.S.; requiring licenses issued by the 13 Division of Hotels and Restaurants of the Department 14 of Business and Professional Regulation to be 15 displayed conspicuously to the public inside the 16 licensed establishment; requiring the operator of 17 certain vacation rentals to also display its vacation 18 rental license number and applicable merchant business 19 tax receipt or tax account numbers; creating s. 20 509.243, F.S.; requiring advertising platforms to 21 require that persons placing advertisements for 22 vacation rentals include certain information in the 23 advertisements and attest to certain information; 24 requiring advertising platforms to display and verify 25 such information; requiring the division to maintain 26 certain information in a readily accessible electronic 27 format; requiring advertising platforms to quarterly 28 provide the division with certain information 29 regarding vacation rentals in this state listed on the 30 platforms; requiring advertising platforms to remove 31 an advertisement or listing under certain conditions 32 and within a specified timeframe; requiring 33 advertising platforms to collect and remit taxes for 34 certain transactions; authorizing the division to 35 issue and deliver a notice to cease and desist for 36 certain violations; providing that such notice does 37 not constitute agency action for which certain 38 hearings may be sought; authorizing the division to 39 file certain proceedings; authorizing the division to 40 seek certain remedies for the purpose of enforcing a 41 cease and desist notice; authorizing the division to 42 collect attorney fees and costs under certain 43 circumstances; requiring advertising platforms to 44 adopt an antidiscrimination policy and to inform their 45 users of the policy’s provisions; amending s. 775.21, 46 F.S.; revising the definition of the term “temporary 47 residence”; amending ss. 159.27, 212.08, 316.1955, 48 404.056, 477.0135, 509.221, 553.5041, 705.17, 705.185, 49 717.1355, and 877.24, F.S.; conforming cross 50 references to changes made by the act; providing 51 applicability; authorizing the department to adopt 52 emergency rules; providing requirements and an 53 expiration for such rules; providing for the 54 expiration of such rulemaking authority; providing 55 appropriations; providing effective dates. 56 57 Be It Enacted by the Legislature of the State of Florida: 58 59 Section 1. Effective January 1, 2022, subsection (2) of 60 section 212.03, Florida Statutes, is amended to read: 61 212.03 Transient rentals tax; rate, procedure, enforcement, 62 exemptions.— 63 (2)(a) The tax provided for herein shall be in addition to 64 the total amount of the rental, shall be charged by the lessor 65 or person receiving the rent in and by said rental arrangement 66 to the lessee or person paying the rental, and shall be due and 67 payable at the time of the receipt of such rental payment by the 68 lessor or person, as defined in this chapter, who receives said 69 rental or payment. The owner, lessor, or person receiving the 70 rent shall remit the tax to the department at the times and in 71 the manner hereinafter provided for dealers to remit taxes under 72 this chapter. The same duties imposed by this chapter upon 73 dealers in tangible personal property respecting the collection 74 and remission of the tax; the making of returns; the keeping of 75 books, records, and accounts; and the compliance with the rules 76 and regulations of the department in the administration of this 77 chapter shall apply to and be binding upon all persons who 78 manage or operate hotels, apartment houses, roominghouses, 79 tourist and trailer camps, and the rental of condominium units, 80 and to all persons who collect or receive such rents on behalf 81 of such owner or lessor taxable under this chapter. 82 (b) If a guest uses a payment system on or through an 83 advertising platform, as defined in s. 509.013, to pay for the 84 rental of a vacation rental located in this state, the 85 advertising platform shall collect and remit taxes as provided 86 in this paragraph. 87 1. An advertising platform, as defined in s. 509.013, which 88 owns, operates, or manages a vacation rental or which is related 89 within the meaning of ss. 1504, 267(b), or 707(b) of the 90 Internal Revenue Code of 1986 to a person who owns, operates, or 91 manages the vacation rental shall collect and remit all taxes 92 due under this section and ss. 125.0104, 125.0108, 205.044, 93 212.0305, and 212.055 which are related to the rental. 94 2. An advertising platform to which subparagraph 1. does 95 not apply shall collect and remit all taxes due from the owner, 96 operator, or manager under this section and ss. 125.0104, 97 125.0108, 205.044, 212.0305, and 212.055 which are related to 98 the rental. Of the total amount paid by the lessee or rentee, 99 the amount retained by the advertising platform for reservation 100 or payment service is not taxable under this section or ss. 101 125.0104, 125.0108, 205.044, 212.0305, and 212.055. 102 103 In order to facilitate the remittance of such taxes, the 104 department and counties that have elected to self-administer the 105 taxes imposed under chapter 125 must allow advertising platforms 106 to register, collect, and remit such taxes. 107 Section 2. Section 509.013, Florida Statutes, is reordered 108 and amended to read: 109 509.013 Definitions.—As used in this chapter, the term: 110 (1) “Advertising platform” means a person who: 111 (a) Provides an online application, software, a website, or 112 a system through which a vacation rental located in this state 113 is advertised or held out to the public as available to rent for 114 transient occupancy; 115 (b) Provides or maintains a marketplace for the renting by 116 transient occupancy of a vacation rental; and 117 (c) Provides a reservation or payment system that 118 facilitates a transaction for the renting by transient occupancy 119 of a vacation rental and for which the person collects or 120 receives, directly or indirectly, a fee in connection with the 121 reservation or payment service provided for such transaction. 122 (3)(1)“Division” means the Division of Hotels and 123 Restaurants of the Department of Business and Professional 124 Regulation. 125 (9)(2)“Operator” means the owner, licensee, proprietor, 126 lessee, manager, assistant manager, or appointed agent of a 127 public lodging establishment or public food service 128 establishment. 129 (4)(3)“Guest” means any patron, customer, tenant, lodger, 130 boarder, or occupant of a public lodging establishment or public 131 food service establishment. 132 (11)(a)(4)(a)“Public lodging establishment” includes a 133 transient public lodging establishment as defined in 134 subparagraph 1. and a nontransient public lodging establishment 135 as defined in subparagraph 2. 136 1. “Transient public lodging establishment” means any unit, 137 group of units, dwelling, building, or group of buildings within 138 a single complex of buildings which is rented to guests more 139 than three times in a calendar year for periods of less than 30 140 days or 1 calendar month, whichever is less, or which is 141 advertised or held out to the public as a place regularly rented 142 to guests. 143 2. “Nontransient public lodging establishment” means any 144 unit, group of units, dwelling, building, or group of buildings 145 within a single complex of buildings which is rented to guests 146 for periods of at least 30 days or 1 calendar month, whichever 147 is less, or which is advertised or held out to the public as a 148 place regularly rented to guests for periods of at least 30 days 149 or 1 calendar month. 150 151 License classifications of public lodging establishments, and 152 the definitions therefor, are set out in s. 509.242. For the 153 purpose of licensure, the term does not include condominium 154 common elements as defined in s. 718.103. 155 (b) The following are excluded from the definitions in 156 paragraph (a): 157 1. Any dormitory or other living or sleeping facility 158 maintained by a public or private school, college, or university 159 for the use of students, faculty, or visitors. 160 2. Any facility certified or licensed and regulated by the 161 Agency for Health Care Administration or the Department of 162 Children and Families or other similar place regulated under s. 163 381.0072. 164 3. Any place renting four rental units or less, unless the 165 rental units are advertised or held out to the public to be 166 places that are regularly rented to transients. 167 4. Any unit or group of units in a condominium, 168 cooperative, or timeshare plan and any individually or 169 collectively owned one-family, two-family, three-family, or 170 four-family dwelling house or dwelling unit that is rented for 171 periods of at least 30 days or 1 calendar month, whichever is 172 less, and that is not advertised or held out to the public as a 173 place regularly rented for periods of less than 1 calendar 174 month, provided that no more than four rental units within a 175 single complex of buildings are available for rent. 176 5. Any migrant labor camp or residential migrant housing 177 permitted by the Department of Health under ss. 381.008 178 381.00895. 179 6. Any establishment inspected by the Department of Health 180 and regulated by chapter 513. 181 7. Any nonprofit organization that operates a facility 182 providing housing only to patients, patients’ families, and 183 patients’ caregivers and not to the general public. 184 8. Any apartment building inspected by the United States 185 Department of Housing and Urban Development or other entity 186 acting on the department’s behalf that is designated primarily 187 as housing for persons at least 62 years of age. The division 188 may require the operator of the apartment building to attest in 189 writing that such building meets the criteria provided in this 190 subparagraph. The division may adopt rules to implement this 191 requirement. 192 9. Any roominghouse, boardinghouse, or other living or 193 sleeping facility that may not be classified as a hotel, motel, 194 timeshare project, vacation rental, nontransient apartment, bed 195 and breakfast inn, or transient apartment under s. 509.242. 196 (10)(a)(5)(a)“Public food service establishment” means any 197 building, vehicle, place, or structure, or any room or division 198 in a building, vehicle, place, or structure where food is 199 prepared, served, or sold for immediate consumption on or in the 200 vicinity of the premises; called for or taken out by customers; 201 or prepared beforeprior tobeing delivered to another location 202 for consumption. The term includes a culinary education program, 203 as defined in s. 381.0072(2), which offers, prepares, serves, or 204 sells food to the general public, regardless of whether it is 205 inspected by another state agency for compliance with sanitation 206 standards. 207 (b) The following are excluded from the definition in 208 paragraph (a): 209 1. Any place maintained and operated by a public or private 210 school, college, or university: 211 a. For the use of students and faculty; or 212 b. Temporarily to serve such events as fairs, carnivals, 213 food contests, cook-offs, and athletic contests. 214 2. Any eating place maintained and operated by a church or 215 a religious, nonprofit fraternal, or nonprofit civic 216 organization: 217 a. For the use of members and associates; or 218 b. Temporarily to serve such events as fairs, carnivals, 219 food contests, cook-offs, or athletic contests. 220 221 Upon request by the division, a church or a religious, nonprofit 222 fraternal, or nonprofit civic organization claiming an exclusion 223 under this subparagraph must provide the division documentation 224 of its status as a church or a religious, nonprofit fraternal, 225 or nonprofit civic organization. 226 3. Any eating place maintained and operated by an 227 individual or entity at a food contest, cook-off, or a temporary 228 event lasting from 1 to 3 days which is hosted by a church or a 229 religious, nonprofit fraternal, or nonprofit civic organization. 230 Upon request by the division, the event host must provide the 231 division documentation of its status as a church or a religious, 232 nonprofit fraternal, or nonprofit civic organization. 233 4. Any eating place located on an airplane, train, bus, or 234 watercraft which is a common carrier. 235 5. Any eating place maintained by a facility certified or 236 licensed and regulated by the Agency for Health Care 237 Administration or the Department of Children and Families or 238 other similar place that is regulated under s. 381.0072. 239 6. Any place of business issued a permit or inspected by 240 the Department of Agriculture and Consumer Services under s. 241 500.12. 242 7. Any place of business where the food available for 243 consumption is limited to ice, beverages with or without 244 garnishment, popcorn, or prepackaged items sold without 245 additions or preparation. 246 8. Any theater, if the primary use is as a theater and if 247 patron service is limited to food items customarily served to 248 the admittees of theaters. 249 9. Any vending machine that dispenses any food or beverages 250 other than potentially hazardous foods, as defined by division 251 rule. 252 10. Any vending machine that dispenses potentially 253 hazardous food and which is located in a facility regulated 254 under s. 381.0072. 255 11. Any research and development test kitchen limited to 256 the use of employees and which is not open to the general 257 public. 258 (2)(6)“Director” means the Director of the Division of 259 Hotels and Restaurants of the Department of Business and 260 Professional Regulation. 261 (12)(7)“Single complex of buildings” means all buildings 262 or structures that are owned, managed, controlled, or operated 263 under one business name and are situated on the same tract or 264 plot of land that is not separated by a public street or 265 highway. 266 (13)(8)“Temporary food service event” means any event of 267 30 days or less in duration where food is prepared, served, or 268 sold to the general public. 269 (14)(9)“Theme park or entertainment complex” means a 270 complex comprised of at least 25 contiguous acres owned and 271 controlled by the same business entity and which contains 272 permanent exhibitions and a variety of recreational activities 273 and has a minimum of 1 million visitors annually. 274 (15)(10)“Third-party provider” means, for purposes of s. 275 509.049, any provider of an approved food safety training 276 program that provides training or such a training program to a 277 public food service establishment that is not under common 278 ownership or control with the provider. 279 (17)(11)“Transient establishment” means any public lodging 280 establishment that is rented or leased to guests by an operator 281 whose intention is that such guests’ occupancy will be 282 temporary. 283 (18)(12)“Transient occupancy” means occupancy when it is 284 the intention of the parties that the occupancy will be 285 temporary. There is a rebuttable presumption that, when the 286 dwelling unit occupied is not the sole residence of the guest, 287 the occupancy is transient. 288 (16)(13)“Transient” means a guest in transient occupancy. 289 (7)(14)“Nontransient establishment” means any public 290 lodging establishment that is rented or leased to guests by an 291 operator whose intention is that the dwelling unit occupied will 292 be the sole residence of the guest. 293 (8)(15)“Nontransient occupancy” means occupancy when it is 294 the intention of the parties that the occupancy will not be 295 temporary. There is a rebuttable presumption that, when the 296 dwelling unit occupied is the sole residence of the guest, the 297 occupancy is nontransient. 298 (6)(16)“Nontransient” means a guest in nontransient 299 occupancy. 300 (5) “Merchant business tax receipt” means a business tax 301 receipt or registration issued by a municipality that imposes a 302 tax under s. 205.044 on transient occupancy. 303 Section 3. Paragraph (c) of subsection (3) and paragraph 304 (b) of subsection (7) of section 509.032, Florida Statutes, are 305 amended, and paragraph (d) is added to subsection (7) of that 306 section, to read: 307 509.032 Duties.— 308 (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE 309 EVENTS.—The division shall: 310 (c) Administer a public notification process for temporary 311 food service events and distribute educational materials that 312 address safe food storage, preparation, and service procedures. 313 1. Sponsors of temporary food service events shall notify 314 the division not less than 3 days before the scheduled event of 315 the type of food service proposed, the time and location of the 316 event, a complete list of food service vendors participating in 317 the event, the number of individual food service facilities each 318 vendor will operate at the event, and the identification number 319 of each food service vendor’s current license as a public food 320 service establishment or temporary food service event licensee. 321 Notification may be completed orally, by telephone, in person, 322 or in writing. A public food service establishment or food 323 service vendor may not use this notification process to 324 circumvent the license requirements of this chapter. 325 2. The division shall keep a record of all notifications 326 received for proposed temporary food service events and shall 327 provide appropriate educational materials to the event sponsors 328 and notify the event sponsors of the availability of the food 329 recovery brochure developed under s. 595.420. 330 3.a. Unless excluded under s. 509.013s. 509.013(5)(b), a 331 public food service establishment or other food service vendor 332 must obtain one of the following classes of license from the 333 division: an individual license, for a fee of no more than $105, 334 for each temporary food service event in which it participates; 335 or an annual license, for a fee of no more than $1,000, that 336 entitles the licensee to participate in an unlimited number of 337 food service events during the license period. The division 338 shall establish license fees, by rule, and may limit the number 339 of food service facilities a licensee may operate at a 340 particular temporary food service event under a single license. 341 b. Public food service establishments holding current 342 licenses from the division may operate under the regulations of 343 such a license at temporary food service events. 344 (7) PREEMPTION AUTHORITY.— 345 (b) A local law, ordinance, or regulation may not prohibit 346 vacation rentals or regulate the duration or frequency of rental 347 of vacation rentals. This paragraph does not apply to any local 348 law, ordinance, or regulation adopted on or before June 1, 2011, 349 including when such law, ordinance, or regulation is amended to 350 be less restrictive. 351 (d) The regulation of advertising platforms is preempted to 352 the state, and advertising platforms shall be regulated under 353 this chapter. 354 Section 4. Effective January 1, 2022, subsection (3) of 355 section 509.241, Florida Statutes, is amended to read: 356 509.241 Licenses required; exceptions.— 357 (3) DISPLAY OF LICENSE.—Any license issued by the division 358 mustshallbe conspicuously displayed to the public insidein359 theoffice or lobby of thelicensed establishment. Public food 360 service establishments thatwhichoffer catering services must 361shalldisplay their license number on all advertising for 362 catering services. The owner or operator of a vacation rental 363 offered for transient occupancy through an advertising platform 364 must also display the vacation rental license number, the 365 applicable Florida sales tax registration number, and the 366 applicable merchant business tax receipt or tourist development 367 tax account number under which such taxes must be paid for each 368 rental of the property as a vacation rental. 369 Section 5. Effective January 1, 2022, section 509.243, 370 Florida Statutes, is created to read: 371 509.243 Advertising platforms.— 372 (1)(a) An advertising platform must require that a person 373 who places an advertisement for the rental of a vacation rental: 374 1. Include in the advertisement the vacation rental license 375 number, the applicable Florida sales tax registration number, 376 and the applicable merchant business tax receipt or tourist 377 development tax account number under which such taxes must be 378 paid before the advertisement may be listed; and 379 2. Attest to the best of their knowledge that the license 380 number for the vacation rental property and the applicable tax 381 numbers are current, valid, and accurately stated in the 382 advertisement. 383 (b) An advertising platform must display the vacation 384 rental license number, the applicable Florida sales tax 385 registration number, and the applicable merchant business tax 386 receipt or tourist development tax number. The advertising 387 platform must verify that the vacation rental license number 388 provided by the owner or operator is valid and applies to the 389 subject vacation rental before publishing the advertisement on 390 its platform and again at the end of each calendar quarter that 391 the advertisement remains on its platform. 392 (c) The division shall maintain vacation rental license 393 information in a readily accessible electronic format that is 394 sufficient to facilitate prompt compliance with the requirements 395 of this subsection by an advertising platform or a person 396 placing an advertisement on an advertising platform for 397 transient rental of a vacation rental. 398 (2) An advertising platform must provide to the division on 399 a quarterly basis, by file transfer protocol or electronic data 400 exchange file, a list of all vacation rentals located in this 401 state which are advertised on its platform, along with the 402 following information for each vacation rental: 403 (a) The uniform resource locator for the Internet address 404 of the vacation rental advertisement. 405 (b) Unless otherwise stated in the vacation rental 406 advertisement at the Internet address provided pursuant to 407 paragraph (a), the physical address of the vacation rental, 408 including any unit designation, the vacation rental license 409 number provided by the owner or operator, the applicable Florida 410 sales tax registration number, and the applicable merchant 411 business tax receipt or tourist development tax account number 412 under which taxes will be remitted for the rentals commenced 413 through the advertisement. 414 (3) An advertising platform must remove from public view an 415 advertisement or a listing from its online application, 416 software, website, or system within 15 business days after being 417 notified by the division in writing that the subject 418 advertisement or listing for the rental of a vacation rental 419 located in this state fails to display a valid license number 420 issued by the division. 421 (4) If a guest uses a payment system on or through an 422 advertising platform to pay for the rental of a vacation rental 423 located in this state, the advertising platform shall collect 424 and remit all taxes due under ss. 125.0104, 125.0108, 205.044, 425 212.03, 212.0305, and 212.055 related to the rental as provided 426 in s. 212.03(2)(b). 427 (5) If the division has probable cause to believe that a 428 person not licensed by the division has violated this chapter or 429 any rule adopted pursuant thereto, the division may issue and 430 deliver to such person a notice to cease and desist from the 431 violation. The issuance of a notice to cease and desist does not 432 constitute agency action for which a hearing under ss. 120.569 433 and 120.57 may be sought. For the purpose of enforcing a cease 434 and desist notice, the division may file a proceeding in the 435 name of the state seeking the issuance of an injunction or a 436 writ of mandamus against any person who violates any provision 437 of the notice. If the division is required to seek enforcement 438 of the notice for a penalty pursuant to s. 120.69, it is 439 entitled to collect attorney fees and costs, together with any 440 cost of collection. 441 (6) Advertising platforms must adopt an antidiscrimination 442 policy to help prevent discrimination among their users and must 443 inform all users of their services that it is illegal to refuse 444 accommodation to an individual based on race, creed, color, sex, 445 pregnancy, physical disability, or national origin pursuant to 446 s. 509.092. 447 Section 6. Paragraph (n) of subsection (2) of section 448 775.21, Florida Statutes, is amended to read: 449 775.21 The Florida Sexual Predators Act.— 450 (2) DEFINITIONS.—As used in this section, the term: 451 (n) “Temporary residence” means a place where the person 452 abides, lodges, or resides, including, but not limited to, 453 vacation, business, or personal travel destinations in or out of 454 this state, for a period of 3 or more days in the aggregate 455 during any calendar year and which is not the person’s permanent 456 address or, for a person whose permanent residence is not in 457 this state, a place where the person is employed, practices a 458 vocation, or is enrolled as a student for any period of time in 459 this state. The term also includes a vacation rental, as defined 460 in s. 509.242, where a person lodges for 24 hours or more. 461 Section 7. Subsection (12) of section 159.27, Florida 462 Statutes, is amended to read: 463 159.27 Definitions.—The following words and terms, unless 464 the context clearly indicates a different meaning, shall have 465 the following meanings: 466 (12) “Public lodging or restaurant facility” means property 467 used for any public lodging establishment as defined in s. 468 509.242 or public food service establishment as defined in s. 469 509.013s. 509.013(5)if it is part of the complex of, or 470 necessary to, another facility qualifying under this part. 471 Section 8. Paragraph (jj) of subsection (7) of section 472 212.08, Florida Statutes, is amended to read: 473 212.08 Sales, rental, use, consumption, distribution, and 474 storage tax; specified exemptions.—The sale at retail, the 475 rental, the use, the consumption, the distribution, and the 476 storage to be used or consumed in this state of the following 477 are hereby specifically exempt from the tax imposed by this 478 chapter. 479 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 480 entity by this chapter do not inure to any transaction that is 481 otherwise taxable under this chapter when payment is made by a 482 representative or employee of the entity by any means, 483 including, but not limited to, cash, check, or credit card, even 484 when that representative or employee is subsequently reimbursed 485 by the entity. In addition, exemptions provided to any entity by 486 this subsection do not inure to any transaction that is 487 otherwise taxable under this chapter unless the entity has 488 obtained a sales tax exemption certificate from the department 489 or the entity obtains or provides other documentation as 490 required by the department. Eligible purchases or leases made 491 with such a certificate must be in strict compliance with this 492 subsection and departmental rules, and any person who makes an 493 exempt purchase with a certificate that is not in strict 494 compliance with this subsection and the rules is liable for and 495 shall pay the tax. The department may adopt rules to administer 496 this subsection. 497 (jj) Complimentary meals.—Also exempt from the tax imposed 498 by this chapter are food or drinks that are furnished as part of 499 a packaged room rate by any person offering for rent or lease 500 any transient living accommodations as described in s. 509.013 501s. 509.013(4)(a)which are licensed under part I of chapter 509 502 and which are subject to the tax under s. 212.03, if a separate 503 charge or specific amount for the food or drinks is not shown. 504 Such food or drinks are considered to be sold at retail as part 505 of the total charge for the transient living accommodations. 506 Moreover, the person offering the accommodations is not 507 considered to be the consumer of items purchased in furnishing 508 such food or drinks and may purchase those items under 509 conditions of a sale for resale. 510 Section 9. Paragraph (b) of subsection (4) of section 511 316.1955, Florida Statutes, is amended to read: 512 316.1955 Enforcement of parking requirements for persons 513 who have disabilities.— 514 (4) 515 (b) Notwithstanding paragraph (a), a theme park or an 516 entertainment complex as defined in s. 509.013s. 509.013(9)517 which provides parking in designated areas for persons who have 518 disabilities may allow any vehicle that is transporting a person 519 who has a disability to remain parked in a space reserved for 520 persons who have disabilities throughout the period the theme 521 park is open to the public for that day. 522 Section 10. Subsection (5) of section 404.056, Florida 523 Statutes, is amended to read: 524 404.056 Environmental radiation standards and projects; 525 certification of persons performing measurement or mitigation 526 services; mandatory testing; notification on real estate 527 documents; rules.— 528 (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification 529 shall be provided on at least one document, form, or application 530 executed at the time of, or prior to, contract for sale and 531 purchase of any building or execution of a rental agreement for 532 any building. Such notification shall contain the following 533 language: 534 535 “RADON GAS: Radon is a naturally occurring radioactive gas 536 that, when it has accumulated in a building in sufficient 537 quantities, may present health risks to persons who are exposed 538 to it over time. Levels of radon that exceed federal and state 539 guidelines have been found in buildings in Florida. Additional 540 information regarding radon and radon testing may be obtained 541 from your county health department.” 542 543 The requirements of this subsection do not apply to any 544 residential transient occupancy, as described in s. 509.013s.545509.013(12), provided that such occupancy is 45 days or less in 546 duration. 547 Section 11. Subsection (6) of section 477.0135, Florida 548 Statutes, is amended to read: 549 477.0135 Exemptions.— 550 (6) A license is not required of any individual providing 551 makeup or special effects services in a theme park or 552 entertainment complex to an actor, stunt person, musician, 553 extra, or other talent, or providing makeup or special effects 554 services to the general public. The term “theme park or 555 entertainment complex” has the same meaning as in s. 509.013s.556509.013(9). 557 Section 12. Paragraph (b) of subsection (2) of section 558 509.221, Florida Statutes, is amended to read: 559 509.221 Sanitary regulations.— 560 (2) 561 (b) Within a theme park or entertainment complex as defined 562 in s. 509.013s. 509.013(9), the bathrooms are not required to 563 be in the same building as the public food service 564 establishment, so long as they are reasonably accessible. 565 Section 13. Paragraph (b) of subsection (5) of section 566 553.5041, Florida Statutes, is amended to read: 567 553.5041 Parking spaces for persons who have disabilities.— 568 (5) Accessible perpendicular and diagonal accessible 569 parking spaces and loading zones must be designed and located to 570 conform to ss. 502 and 503 of the standards. 571 (b) If there are multiple entrances or multiple retail 572 stores, the parking spaces must be dispersed to provide parking 573 at the nearest accessible entrance. If a theme park or an 574 entertainment complex as defined in s. 509.013s. 509.013(9)575 provides parking in several lots or areas from which access to 576 the theme park or entertainment complex is provided, a single 577 lot or area may be designated for parking by persons who have 578 disabilities, if the lot or area is located on the shortest 579 accessible route to an accessible entrance to the theme park or 580 entertainment complex or to transportation to such an accessible 581 entrance. 582 Section 14. Subsection (2) of section 705.17, Florida 583 Statutes, is amended to read: 584 705.17 Exceptions.— 585 (2) Sections 705.1015-705.106 do not apply to any personal 586 property lost or abandoned on premises located within a theme 587 park or entertainment complex, as defined in s. 509.013s.588509.013(9), or operated as a zoo, a museum, or an aquarium, or 589 on the premises of a public food service establishment or a 590 public lodging establishment licensed under part I of chapter 591 509, if the owner or operator of such premises elects to comply 592 with s. 705.185. 593 Section 15. Section 705.185, Florida Statutes, is amended 594 to read: 595 705.185 Disposal of personal property lost or abandoned on 596 the premises of certain facilities.—When any lost or abandoned 597 personal property is found on premises located within a theme 598 park or entertainment complex, as defined in s. 509.013s.599509.013(9), or operated as a zoo, a museum, or an aquarium, or 600 on the premises of a public food service establishment or a 601 public lodging establishment licensed under part I of chapter 602 509, if the owner or operator of such premises elects to comply 603 with this section, any lost or abandoned property must be 604 delivered to such owner or operator, who must take charge of the 605 property and make a record of the date such property was found. 606 If the property is not claimed by its owner within 30 days after 607 it is found, or a longer period of time as may be deemed 608 appropriate by the owner or operator of the premises, the owner 609 or operator of the premises may not sell and must dispose of the 610 property or donate it to a charitable institution that is exempt 611 from federal income tax under s. 501(c)(3) of the Internal 612 Revenue Code for sale or other disposal as the charitable 613 institution deems appropriate. The rightful owner of the 614 property may reclaim the property from the owner or operator of 615 the premises at any time before the disposal or donation of the 616 property in accordance with this section and the established 617 policies and procedures of the owner or operator of the 618 premises. A charitable institution that accepts an electronic 619 device, as defined in s. 815.03(9), access to which is not 620 secured by a password or other personal identification 621 technology, shall make a reasonable effort to delete all 622 personal data from the electronic device before its sale or 623 disposal. 624 Section 16. Section 717.1355, Florida Statutes, is amended 625 to read: 626 717.1355 Theme park and entertainment complex tickets.—This 627 chapter does not apply to any tickets for admission to a theme 628 park or entertainment complex as defined in s. 509.013s.629509.013(9), or to any tickets to a permanent exhibition or 630 recreational activity within such theme park or entertainment 631 complex. 632 Section 17. Subsection (8) of section 877.24, Florida 633 Statutes, is amended to read: 634 877.24 Nonapplication of s. 877.22.—Section 877.22 does not 635 apply to a minor who is: 636 (8) Attending an organized event held at and sponsored by a 637 theme park or entertainment complex as defined in s. 509.013s.638509.013(9). 639 Section 18. The application of this act does not supersede 640 any current or future declaration or declaration of condominium 641 adopted pursuant to chapter 718, Florida Statutes, cooperative 642 document adopted pursuant to chapter 719, Florida Statutes, or 643 declaration or declaration of covenant adopted pursuant to 644 chapter 720, Florida Statutes. 645 Section 19. (1) The Department of Revenue is authorized, 646 and all conditions are deemed to be met, to adopt emergency 647 rules pursuant to s. 120.54(4), Florida Statutes, for the 648 purpose of implementing s. 212.03, Florida Statutes, including 649 establishing procedures to facilitate the remittance of taxes. 650 (2) Notwithstanding any other provision of law, emergency 651 rules adopted pursuant to subsection (1) are effective for 6 652 months after adoption and may be renewed during the pendency of 653 procedures to adopt permanent rules addressing the subject of 654 the emergency rules. 655 (3) This section expires January 1, 2024. 656 Section 20. For the 2021-2022 fiscal year, the sums of 657 $194,042 in recurring funds and $176,143 in nonrecurring funds 658 from the Hotel and Restaurant Trust Fund are appropriated to the 659 Department of Business and Professional Regulation, and three 660 full-time equivalent positions with a total associated salary 661 rate of 111,036 are authorized for the purpose of implementing 662 this act. 663 Section 21. For the 2021-2022 fiscal year, the sums of 664 $148,941 in recurring funds and $363,590 in nonrecurring funds 665 from the General Revenue Fund are appropriated to the Florida 666 Department of Law Enforcement, and two full-time equivalent 667 positions with a total associated salary rate of 90,150 are 668 authorized for the purpose of implementing this act. 669 Section 22. Except as otherwise expressly provided in this 670 act, this act shall take effect upon becoming a law.