Bill Text: FL S0522 | 2021 | Regular Session | Comm Sub


Bill Title: Vacation Rentals

Spectrum: Bipartisan Bill

Status: (Introduced) 2021-02-18 - Now in Appropriations [S0522 Detail]

Download: Florida-2021-S0522-Comm_Sub.html
       Florida Senate - 2021                              CS for SB 522
       
       
        
       By the Committee on Regulated Industries; and Senator Diaz
       
       
       
       
       
       580-02170-21                                           2021522c1
    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; preempting the regulation of vacation
    9         rentals to the state; providing exceptions; preempting
   10         the regulation of advertising platforms to the state;
   11         amending s. 509.241, F.S.; requiring licenses issued
   12         by the Division of Hotels and Restaurants of the
   13         Department of Business and Professional Regulation to
   14         be displayed conspicuously to the public inside the
   15         licensed establishment; requiring the operator of
   16         certain vacation rentals to also display its vacation
   17         rental license number and applicable merchant business
   18         tax receipt or tax account numbers; creating s.
   19         509.243, F.S.; requiring advertising platforms to
   20         require that persons placing advertisements for
   21         vacation rentals include certain information in the
   22         advertisements and attest to certain information;
   23         requiring advertising platforms to display and verify
   24         such information; requiring the division to maintain
   25         certain information in a readily accessible electronic
   26         format; requiring advertising platforms to quarterly
   27         provide the division with certain information
   28         regarding vacation rentals in this state listed on the
   29         platforms; requiring advertising platforms to remove
   30         an advertisement or listing under certain conditions
   31         and within a specified timeframe; requiring
   32         advertising platforms to collect and remit taxes for
   33         certain transactions; authorizing the division to
   34         issue and deliver a notice to cease and desist for
   35         certain violations; providing that such notice does
   36         not constitute agency action for which certain
   37         hearings may be sought; authorizing the division to
   38         file certain proceedings; authorizing the division to
   39         seek certain remedies for the purpose of enforcing a
   40         cease and desist notice; authorizing the division to
   41         collect attorney fees and costs under certain
   42         circumstances; requiring advertising platforms to
   43         adopt an antidiscrimination policy and to inform their
   44         users of the policy’s provisions; amending s. 775.21,
   45         F.S.; revising the definition of the term “temporary
   46         residence”; amending ss. 159.27, 212.08, 316.1955,
   47         404.056, 477.0135, 509.221, 553.5041, 705.17, 705.185,
   48         717.1355, and 877.24, F.S.; conforming cross
   49         references to changes made by the act; providing
   50         applicability; authorizing the department to adopt
   51         emergency rules; providing requirements and an
   52         expiration for such rules; providing for the
   53         expiration of such rulemaking authority; providing
   54         effective dates.
   55          
   56  Be It Enacted by the Legislature of the State of Florida:
   57  
   58         Section 1. Effective January 1, 2022, subsection (2) of
   59  section 212.03, Florida Statutes, is amended to read:
   60         212.03 Transient rentals tax; rate, procedure, enforcement,
   61  exemptions.—
   62         (2)(a) The tax provided for herein shall be in addition to
   63  the total amount of the rental, shall be charged by the lessor
   64  or person receiving the rent in and by said rental arrangement
   65  to the lessee or person paying the rental, and shall be due and
   66  payable at the time of the receipt of such rental payment by the
   67  lessor or person, as defined in this chapter, who receives said
   68  rental or payment. The owner, lessor, or person receiving the
   69  rent shall remit the tax to the department at the times and in
   70  the manner hereinafter provided for dealers to remit taxes under
   71  this chapter. The same duties imposed by this chapter upon
   72  dealers in tangible personal property respecting the collection
   73  and remission of the tax; the making of returns; the keeping of
   74  books, records, and accounts; and the compliance with the rules
   75  and regulations of the department in the administration of this
   76  chapter shall apply to and be binding upon all persons who
   77  manage or operate hotels, apartment houses, roominghouses,
   78  tourist and trailer camps, and the rental of condominium units,
   79  and to all persons who collect or receive such rents on behalf
   80  of such owner or lessor taxable under this chapter.
   81         (b)If a guest uses a payment system on or through an
   82  advertising platform, as defined in s. 509.013, to pay for the
   83  rental of a vacation rental located in this state, the
   84  advertising platform shall collect and remit taxes as provided
   85  in this paragraph.
   86         1.An advertising platform, as defined in s. 509.013, which
   87  owns, operates, or manages a vacation rental or which is related
   88  within the meaning of ss. 1504, 267(b), or 707(b) of the
   89  Internal Revenue Code of 1986 to a person who owns, operates, or
   90  manages the vacation rental shall collect and remit all taxes
   91  due under this section and ss. 125.0104, 125.0108, 205.044,
   92  212.0305, and 212.055 which are related to the rental.
   93         2.An advertising platform to which subparagraph 1. does
   94  not apply shall collect and remit all taxes due from the owner,
   95  operator, or manager under this section and ss. 125.0104,
   96  125.0108, 205.044, 212.0305, and 212.055 which are related to
   97  the rental. Of the total amount paid by the lessee or rentee,
   98  the amount retained by the advertising platform for reservation
   99  or payment service is not taxable under this section or ss.
  100  125.0104, 125.0108, 205.044, 212.0305, and 212.055.
  101  
  102  In order to facilitate the remittance of such taxes, the
  103  department and counties that have elected to self-administer the
  104  taxes imposed under chapter 125 must allow advertising platforms
  105  to register, collect, and remit such taxes.
  106         Section 2. Section 509.013, Florida Statutes, is reordered
  107  and amended to read:
  108         509.013 Definitions.—As used in this chapter, the term:
  109         (1)“Advertising platform” means a person who:
  110         (a)Provides an online application, software, a website, or
  111  a system through which a vacation rental located in this state
  112  is advertised or held out to the public as available to rent for
  113  transient occupancy;
  114         (b)Provides or maintains a marketplace for the renting by
  115  transient occupancy of a vacation rental; and
  116         (c)Provides a reservation or payment system that
  117  facilitates a transaction for the renting by transient occupancy
  118  of a vacation rental and for which the person collects or
  119  receives, directly or indirectly, a fee in connection with the
  120  reservation or payment service provided for such transaction.
  121         (3)(1) “Division” means the Division of Hotels and
  122  Restaurants of the Department of Business and Professional
  123  Regulation.
  124         (9)(2) “Operator” means the owner, licensee, proprietor,
  125  lessee, manager, assistant manager, or appointed agent of a
  126  public lodging establishment or public food service
  127  establishment.
  128         (4)(3) “Guest” means any patron, customer, tenant, lodger,
  129  boarder, or occupant of a public lodging establishment or public
  130  food service establishment.
  131         (11)(a)(4)(a) “Public lodging establishment” includes a
  132  transient public lodging establishment as defined in
  133  subparagraph 1. and a nontransient public lodging establishment
  134  as defined in subparagraph 2.
  135         1. “Transient public lodging establishment” means any unit,
  136  group of units, dwelling, building, or group of buildings within
  137  a single complex of buildings which is rented to guests more
  138  than three times in a calendar year for periods of less than 30
  139  days or 1 calendar month, whichever is less, or which is
  140  advertised or held out to the public as a place regularly rented
  141  to guests.
  142         2. “Nontransient public lodging establishment” means any
  143  unit, group of units, dwelling, building, or group of buildings
  144  within a single complex of buildings which is rented to guests
  145  for periods of at least 30 days or 1 calendar month, whichever
  146  is less, or which is advertised or held out to the public as a
  147  place regularly rented to guests for periods of at least 30 days
  148  or 1 calendar month.
  149  
  150  License classifications of public lodging establishments, and
  151  the definitions therefor, are set out in s. 509.242. For the
  152  purpose of licensure, the term does not include condominium
  153  common elements as defined in s. 718.103.
  154         (b) The following are excluded from the definitions in
  155  paragraph (a):
  156         1. Any dormitory or other living or sleeping facility
  157  maintained by a public or private school, college, or university
  158  for the use of students, faculty, or visitors.
  159         2. Any facility certified or licensed and regulated by the
  160  Agency for Health Care Administration or the Department of
  161  Children and Families or other similar place regulated under s.
  162  381.0072.
  163         3. Any place renting four rental units or less, unless the
  164  rental units are advertised or held out to the public to be
  165  places that are regularly rented to transients.
  166         4. Any unit or group of units in a condominium,
  167  cooperative, or timeshare plan and any individually or
  168  collectively owned one-family, two-family, three-family, or
  169  four-family dwelling house or dwelling unit that is rented for
  170  periods of at least 30 days or 1 calendar month, whichever is
  171  less, and that is not advertised or held out to the public as a
  172  place regularly rented for periods of less than 1 calendar
  173  month, provided that no more than four rental units within a
  174  single complex of buildings are available for rent.
  175         5. Any migrant labor camp or residential migrant housing
  176  permitted by the Department of Health under ss. 381.008
  177  381.00895.
  178         6. Any establishment inspected by the Department of Health
  179  and regulated by chapter 513.
  180         7. Any nonprofit organization that operates a facility
  181  providing housing only to patients, patients’ families, and
  182  patients’ caregivers and not to the general public.
  183         8. Any apartment building inspected by the United States
  184  Department of Housing and Urban Development or other entity
  185  acting on the department’s behalf that is designated primarily
  186  as housing for persons at least 62 years of age. The division
  187  may require the operator of the apartment building to attest in
  188  writing that such building meets the criteria provided in this
  189  subparagraph. The division may adopt rules to implement this
  190  requirement.
  191         9. Any roominghouse, boardinghouse, or other living or
  192  sleeping facility that may not be classified as a hotel, motel,
  193  timeshare project, vacation rental, nontransient apartment, bed
  194  and breakfast inn, or transient apartment under s. 509.242.
  195         (10)(a)(5)(a) “Public food service establishment” means any
  196  building, vehicle, place, or structure, or any room or division
  197  in a building, vehicle, place, or structure where food is
  198  prepared, served, or sold for immediate consumption on or in the
  199  vicinity of the premises; called for or taken out by customers;
  200  or prepared before prior to being delivered to another location
  201  for consumption. The term includes a culinary education program,
  202  as defined in s. 381.0072(2), which offers, prepares, serves, or
  203  sells food to the general public, regardless of whether it is
  204  inspected by another state agency for compliance with sanitation
  205  standards.
  206         (b) The following are excluded from the definition in
  207  paragraph (a):
  208         1. Any place maintained and operated by a public or private
  209  school, college, or university:
  210         a. For the use of students and faculty; or
  211         b. Temporarily to serve such events as fairs, carnivals,
  212  food contests, cook-offs, and athletic contests.
  213         2. Any eating place maintained and operated by a church or
  214  a religious, nonprofit fraternal, or nonprofit civic
  215  organization:
  216         a. For the use of members and associates; or
  217         b. Temporarily to serve such events as fairs, carnivals,
  218  food contests, cook-offs, or athletic contests.
  219  
  220  Upon request by the division, a church or a religious, nonprofit
  221  fraternal, or nonprofit civic organization claiming an exclusion
  222  under this subparagraph must provide the division documentation
  223  of its status as a church or a religious, nonprofit fraternal,
  224  or nonprofit civic organization.
  225         3. Any eating place maintained and operated by an
  226  individual or entity at a food contest, cook-off, or a temporary
  227  event lasting from 1 to 3 days which is hosted by a church or a
  228  religious, nonprofit fraternal, or nonprofit civic organization.
  229  Upon request by the division, the event host must provide the
  230  division documentation of its status as a church or a religious,
  231  nonprofit fraternal, or nonprofit civic organization.
  232         4. Any eating place located on an airplane, train, bus, or
  233  watercraft which is a common carrier.
  234         5. Any eating place maintained by a facility certified or
  235  licensed and regulated by the Agency for Health Care
  236  Administration or the Department of Children and Families or
  237  other similar place that is regulated under s. 381.0072.
  238         6. Any place of business issued a permit or inspected by
  239  the Department of Agriculture and Consumer Services under s.
  240  500.12.
  241         7. Any place of business where the food available for
  242  consumption is limited to ice, beverages with or without
  243  garnishment, popcorn, or prepackaged items sold without
  244  additions or preparation.
  245         8. Any theater, if the primary use is as a theater and if
  246  patron service is limited to food items customarily served to
  247  the admittees of theaters.
  248         9. Any vending machine that dispenses any food or beverages
  249  other than potentially hazardous foods, as defined by division
  250  rule.
  251         10. Any vending machine that dispenses potentially
  252  hazardous food and which is located in a facility regulated
  253  under s. 381.0072.
  254         11. Any research and development test kitchen limited to
  255  the use of employees and which is not open to the general
  256  public.
  257         (2)(6) “Director” means the Director of the Division of
  258  Hotels and Restaurants of the Department of Business and
  259  Professional Regulation.
  260         (12)(7) “Single complex of buildings” means all buildings
  261  or structures that are owned, managed, controlled, or operated
  262  under one business name and are situated on the same tract or
  263  plot of land that is not separated by a public street or
  264  highway.
  265         (13)(8) “Temporary food service event” means any event of
  266  30 days or less in duration where food is prepared, served, or
  267  sold to the general public.
  268         (14)(9) “Theme park or entertainment complex” means a
  269  complex comprised of at least 25 contiguous acres owned and
  270  controlled by the same business entity and which contains
  271  permanent exhibitions and a variety of recreational activities
  272  and has a minimum of 1 million visitors annually.
  273         (15)(10) “Third-party provider” means, for purposes of s.
  274  509.049, any provider of an approved food safety training
  275  program that provides training or such a training program to a
  276  public food service establishment that is not under common
  277  ownership or control with the provider.
  278         (17)(11) “Transient establishment” means any public lodging
  279  establishment that is rented or leased to guests by an operator
  280  whose intention is that such guests’ occupancy will be
  281  temporary.
  282         (18)(12) “Transient occupancy” means occupancy when it is
  283  the intention of the parties that the occupancy will be
  284  temporary. There is a rebuttable presumption that, when the
  285  dwelling unit occupied is not the sole residence of the guest,
  286  the occupancy is transient.
  287         (16)(13) “Transient” means a guest in transient occupancy.
  288         (7)(14) “Nontransient establishment” means any public
  289  lodging establishment that is rented or leased to guests by an
  290  operator whose intention is that the dwelling unit occupied will
  291  be the sole residence of the guest.
  292         (8)(15) “Nontransient occupancy” means occupancy when it is
  293  the intention of the parties that the occupancy will not be
  294  temporary. There is a rebuttable presumption that, when the
  295  dwelling unit occupied is the sole residence of the guest, the
  296  occupancy is nontransient.
  297         (6)(16) “Nontransient” means a guest in nontransient
  298  occupancy.
  299         (5)“Merchant business tax receipt” means a business tax
  300  receipt or registration issued by a municipality that imposes a
  301  tax under s. 205.044 on transient occupancy.
  302         Section 3. Paragraph (c) of subsection (3) and subsection
  303  (7) of section 509.032, Florida Statutes, are amended to read:
  304         509.032 Duties.—
  305         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  306  EVENTS.—The division shall:
  307         (c) Administer a public notification process for temporary
  308  food service events and distribute educational materials that
  309  address safe food storage, preparation, and service procedures.
  310         1. Sponsors of temporary food service events shall notify
  311  the division not less than 3 days before the scheduled event of
  312  the type of food service proposed, the time and location of the
  313  event, a complete list of food service vendors participating in
  314  the event, the number of individual food service facilities each
  315  vendor will operate at the event, and the identification number
  316  of each food service vendor’s current license as a public food
  317  service establishment or temporary food service event licensee.
  318  Notification may be completed orally, by telephone, in person,
  319  or in writing. A public food service establishment or food
  320  service vendor may not use this notification process to
  321  circumvent the license requirements of this chapter.
  322         2. The division shall keep a record of all notifications
  323  received for proposed temporary food service events and shall
  324  provide appropriate educational materials to the event sponsors
  325  and notify the event sponsors of the availability of the food
  326  recovery brochure developed under s. 595.420.
  327         3.a. Unless excluded under s. 509.013 s. 509.013(5)(b), a
  328  public food service establishment or other food service vendor
  329  must obtain one of the following classes of license from the
  330  division: an individual license, for a fee of no more than $105,
  331  for each temporary food service event in which it participates;
  332  or an annual license, for a fee of no more than $1,000, that
  333  entitles the licensee to participate in an unlimited number of
  334  food service events during the license period. The division
  335  shall establish license fees, by rule, and may limit the number
  336  of food service facilities a licensee may operate at a
  337  particular temporary food service event under a single license.
  338         b. Public food service establishments holding current
  339  licenses from the division may operate under the regulations of
  340  such a license at temporary food service events.
  341         (7) PREEMPTION AUTHORITY.—
  342         (a) The regulation of public lodging establishments,
  343  including vacation rentals, and public food service
  344  establishments, including, but not limited to, sanitation
  345  standards, licensing, inspections, training and testing of
  346  personnel, and matters related to the nutritional content and
  347  marketing of foods offered in such establishments, is expressly
  348  preempted to the state. A local law, ordinance, or regulation
  349  may not allow or require the local inspection or licensing of
  350  public lodging establishments, including vacation rentals, or
  351  public food service establishments. This paragraph does not
  352  preempt the authority of a local government or local enforcement
  353  district to conduct inspections of public lodging and public
  354  food service establishments for compliance with the Florida
  355  Building Code and the Florida Fire Prevention Code, pursuant to
  356  ss. 553.80 and 633.206.
  357         (b) A local law, ordinance, or regulation may regulate
  358  activities that arise when a property is used as a vacation
  359  rental if the law, ordinance, or regulation applies uniformly to
  360  all residential properties without regard to whether the
  361  property is used as a vacation rental as defined in s. 509.242,
  362  the property is used as a long-term rental subject to chapter
  363  83, or the property owner chooses not to rent the property.
  364  However, a local law, ordinance, or regulation may not prohibit
  365  vacation rentals or regulate the duration or frequency of rental
  366  of vacation rentals. The prohibitions set forth in this
  367  paragraph do This paragraph does not apply to any local law,
  368  ordinance, or regulation adopted on or before June 1, 2011,
  369  including when such law, ordinance, or regulation is being
  370  amended to be less restrictive with regard to a prohibition,
  371  duration, or frequency regulation.
  372         (c) Paragraph (b) and the provisions of paragraph (a)
  373  relating to the licensing of vacation rentals do does not apply
  374  to any local law, ordinance, or regulation adopted on or before
  375  June 1, 2011, in any jurisdiction within exclusively relating to
  376  property valuation as a criterion for vacation rental if the
  377  local law, ordinance, or regulation is required to be approved
  378  by the state land planning agency pursuant to an area of
  379  critical state concern, as designated by s. 380.0552 or chapter
  380  28-36, Florida Administrative Code. Any such local law,
  381  ordinance, or regulation may be amended so long as the amendment
  382  is not more restrictive than the existing law, ordinance, or
  383  regulation.
  384         (d)The regulation of advertising platforms is preempted to
  385  the state and advertising platforms shall be regulated under
  386  this chapter designation.
  387         Section 4. Effective January 1, 2022, subsection (3) of
  388  section 509.241, Florida Statutes, is amended to read:
  389         509.241 Licenses required; exceptions.—
  390         (3) DISPLAY OF LICENSE.—Any license issued by the division
  391  must shall be conspicuously displayed to the public inside in
  392  the office or lobby of the licensed establishment. Public food
  393  service establishments that which offer catering services must
  394  shall display their license number on all advertising for
  395  catering services. The owner or operator of a vacation rental
  396  offered for transient occupancy through an advertising platform
  397  must also display the vacation rental license number, the
  398  applicable Florida sales tax registration number, and the
  399  applicable merchant business tax receipt or tourist development
  400  tax account number under which such taxes must be paid for each
  401  rental of the property as a vacation rental.
  402         Section 5. Effective January 1, 2022, section 509.243,
  403  Florida Statutes, is created to read:
  404         509.243Advertising platforms.—
  405         (1)(a)An advertising platform must require that a person
  406  who places an advertisement for the rental of a vacation rental:
  407         1.Include in the advertisement the vacation rental license
  408  number, the applicable Florida sales tax registration number,
  409  and the applicable merchant business tax receipt or tourist
  410  development tax account number under which such taxes must be
  411  paid before the advertisement may be listed; and
  412         2.Attest to the best of their knowledge that the license
  413  number for the vacation rental property and the applicable tax
  414  numbers are current, valid, and accurately stated in the
  415  advertisement.
  416         (b)An advertising platform must display the vacation
  417  rental license number, the applicable Florida sales tax
  418  registration number, and the applicable merchant business tax
  419  receipt or tourist development tax number. The advertising
  420  platform must verify that the vacation rental license number
  421  provided by the owner or operator is valid and applies to the
  422  subject vacation rental before publishing the advertisement on
  423  its platform and again at the end of each calendar quarter that
  424  the advertisement remains on its platform.
  425         (c)The division shall maintain vacation rental license
  426  information in a readily accessible electronic format that is
  427  sufficient to facilitate prompt compliance with the requirements
  428  of this subsection by an advertising platform or a person
  429  placing an advertisement on an advertising platform for
  430  transient rental of a vacation rental.
  431         (2)An advertising platform must provide to the division on
  432  a quarterly basis, by file transfer protocol or electronic data
  433  exchange file, a list of all vacation rentals located in this
  434  state which are advertised on its platform, along with the
  435  following information for each vacation rental:
  436         (a)The uniform resource locator for the Internet address
  437  of the vacation rental advertisement.
  438         (b)Unless otherwise stated in the vacation rental
  439  advertisement at the Internet address provided pursuant to
  440  paragraph (a), the physical address of the vacation rental,
  441  including any unit designation, the vacation rental license
  442  number provided by the owner or operator, the applicable Florida
  443  sales tax registration number, and the applicable merchant
  444  business tax receipt or tourist development tax account number
  445  under which taxes will be remitted for the rentals commenced
  446  through the advertisement.
  447         (3)An advertising platform must remove from public view an
  448  advertisement or a listing from its online application,
  449  software, website, or system within 15 business days after being
  450  notified by the division in writing that the subject
  451  advertisement or listing for the rental of a vacation rental
  452  located in this state fails to display a valid license number
  453  issued by the division.
  454         (4)If a guest uses a payment system on or through an
  455  advertising platform to pay for the rental of a vacation rental
  456  located in this state, the advertising platform shall collect
  457  and remit all taxes due under ss. 125.0104, 125.0108, 205.044,
  458  212.03, 212.0305, and 212.055 related to the rental as provided
  459  in s. 212.03(2)(b).
  460         (5)If the division has probable cause to believe that a
  461  person not licensed by the division has violated this chapter or
  462  any rule adopted pursuant thereto, the division may issue and
  463  deliver to such person a notice to cease and desist from the
  464  violation. The issuance of a notice to cease and desist does not
  465  constitute agency action for which a hearing under ss. 120.569
  466  and 120.57 may be sought. For the purpose of enforcing a cease
  467  and desist notice, the division may file a proceeding in the
  468  name of the state seeking the issuance of an injunction or a
  469  writ of mandamus against any person who violates any provision
  470  of the notice. If the division is required to seek enforcement
  471  of the notice for a penalty pursuant to s. 120.69, it is
  472  entitled to collect attorney fees and costs, together with any
  473  cost of collection.
  474         (6)Advertising platforms must adopt an antidiscrimination
  475  policy to help prevent discrimination among their users and must
  476  inform all users of their services that it is illegal to refuse
  477  accommodation to an individual based on race, creed, color, sex,
  478  pregnancy, physical disability, or national origin pursuant to
  479  s. 509.092.
  480         Section 6. Paragraph (n) of subsection (2) of section
  481  775.21, Florida Statutes, is amended to read:
  482         775.21 The Florida Sexual Predators Act.—
  483         (2) DEFINITIONS.—As used in this section, the term:
  484         (n) “Temporary residence” means a place where the person
  485  abides, lodges, or resides, including, but not limited to,
  486  vacation, business, or personal travel destinations in or out of
  487  this state, for a period of 3 or more days in the aggregate
  488  during any calendar year and which is not the person’s permanent
  489  address or, for a person whose permanent residence is not in
  490  this state, a place where the person is employed, practices a
  491  vocation, or is enrolled as a student for any period of time in
  492  this state. The term also includes a vacation rental, as defined
  493  in s. 509.242, where a person lodges for 24 hours or more.
  494         Section 7. Subsection (12) of section 159.27, Florida
  495  Statutes, is amended to read:
  496         159.27 Definitions.—The following words and terms, unless
  497  the context clearly indicates a different meaning, shall have
  498  the following meanings:
  499         (12) “Public lodging or restaurant facility” means property
  500  used for any public lodging establishment as defined in s.
  501  509.242 or public food service establishment as defined in s.
  502  509.013 s. 509.013(5) if it is part of the complex of, or
  503  necessary to, another facility qualifying under this part.
  504         Section 8. Paragraph (jj) of subsection (7) of section
  505  212.08, Florida Statutes, is amended to read:
  506         212.08 Sales, rental, use, consumption, distribution, and
  507  storage tax; specified exemptions.—The sale at retail, the
  508  rental, the use, the consumption, the distribution, and the
  509  storage to be used or consumed in this state of the following
  510  are hereby specifically exempt from the tax imposed by this
  511  chapter.
  512         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  513  entity by this chapter do not inure to any transaction that is
  514  otherwise taxable under this chapter when payment is made by a
  515  representative or employee of the entity by any means,
  516  including, but not limited to, cash, check, or credit card, even
  517  when that representative or employee is subsequently reimbursed
  518  by the entity. In addition, exemptions provided to any entity by
  519  this subsection do not inure to any transaction that is
  520  otherwise taxable under this chapter unless the entity has
  521  obtained a sales tax exemption certificate from the department
  522  or the entity obtains or provides other documentation as
  523  required by the department. Eligible purchases or leases made
  524  with such a certificate must be in strict compliance with this
  525  subsection and departmental rules, and any person who makes an
  526  exempt purchase with a certificate that is not in strict
  527  compliance with this subsection and the rules is liable for and
  528  shall pay the tax. The department may adopt rules to administer
  529  this subsection.
  530         (jj) Complimentary meals.—Also exempt from the tax imposed
  531  by this chapter are food or drinks that are furnished as part of
  532  a packaged room rate by any person offering for rent or lease
  533  any transient living accommodations as described in s. 509.013
  534  s. 509.013(4)(a) which are licensed under part I of chapter 509
  535  and which are subject to the tax under s. 212.03, if a separate
  536  charge or specific amount for the food or drinks is not shown.
  537  Such food or drinks are considered to be sold at retail as part
  538  of the total charge for the transient living accommodations.
  539  Moreover, the person offering the accommodations is not
  540  considered to be the consumer of items purchased in furnishing
  541  such food or drinks and may purchase those items under
  542  conditions of a sale for resale.
  543         Section 9. Paragraph (b) of subsection (4) of section
  544  316.1955, Florida Statutes, is amended to read:
  545         316.1955 Enforcement of parking requirements for persons
  546  who have disabilities.—
  547         (4)
  548         (b) Notwithstanding paragraph (a), a theme park or an
  549  entertainment complex as defined in s. 509.013 s. 509.013(9)
  550  which provides parking in designated areas for persons who have
  551  disabilities may allow any vehicle that is transporting a person
  552  who has a disability to remain parked in a space reserved for
  553  persons who have disabilities throughout the period the theme
  554  park is open to the public for that day.
  555         Section 10. Subsection (5) of section 404.056, Florida
  556  Statutes, is amended to read:
  557         404.056 Environmental radiation standards and projects;
  558  certification of persons performing measurement or mitigation
  559  services; mandatory testing; notification on real estate
  560  documents; rules.—
  561         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  562  shall be provided on at least one document, form, or application
  563  executed at the time of, or prior to, contract for sale and
  564  purchase of any building or execution of a rental agreement for
  565  any building. Such notification shall contain the following
  566  language:
  567  
  568         “RADON GAS: Radon is a naturally occurring radioactive gas
  569  that, when it has accumulated in a building in sufficient
  570  quantities, may present health risks to persons who are exposed
  571  to it over time. Levels of radon that exceed federal and state
  572  guidelines have been found in buildings in Florida. Additional
  573  information regarding radon and radon testing may be obtained
  574  from your county health department.”
  575  
  576  The requirements of this subsection do not apply to any
  577  residential transient occupancy, as described in s. 509.013 s.
  578  509.013(12), provided that such occupancy is 45 days or less in
  579  duration.
  580         Section 11. Subsection (6) of section 477.0135, Florida
  581  Statutes, is amended to read:
  582         477.0135 Exemptions.—
  583         (6) A license is not required of any individual providing
  584  makeup or special effects services in a theme park or
  585  entertainment complex to an actor, stunt person, musician,
  586  extra, or other talent, or providing makeup or special effects
  587  services to the general public. The term “theme park or
  588  entertainment complex” has the same meaning as in s. 509.013 s.
  589  509.013(9).
  590         Section 12. Paragraph (b) of subsection (2) of section
  591  509.221, Florida Statutes, is amended to read:
  592         509.221 Sanitary regulations.—
  593         (2)
  594         (b) Within a theme park or entertainment complex as defined
  595  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  596  be in the same building as the public food service
  597  establishment, so long as they are reasonably accessible.
  598         Section 13. Paragraph (b) of subsection (5) of section
  599  553.5041, Florida Statutes, is amended to read:
  600         553.5041 Parking spaces for persons who have disabilities.—
  601         (5) Accessible perpendicular and diagonal accessible
  602  parking spaces and loading zones must be designed and located to
  603  conform to ss. 502 and 503 of the standards.
  604         (b) If there are multiple entrances or multiple retail
  605  stores, the parking spaces must be dispersed to provide parking
  606  at the nearest accessible entrance. If a theme park or an
  607  entertainment complex as defined in s. 509.013 s. 509.013(9)
  608  provides parking in several lots or areas from which access to
  609  the theme park or entertainment complex is provided, a single
  610  lot or area may be designated for parking by persons who have
  611  disabilities, if the lot or area is located on the shortest
  612  accessible route to an accessible entrance to the theme park or
  613  entertainment complex or to transportation to such an accessible
  614  entrance.
  615         Section 14. Subsection (2) of section 705.17, Florida
  616  Statutes, is amended to read:
  617         705.17 Exceptions.—
  618         (2) Sections 705.1015-705.106 do not apply to any personal
  619  property lost or abandoned on premises located within a theme
  620  park or entertainment complex, as defined in s. 509.013 s.
  621  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  622  on the premises of a public food service establishment or a
  623  public lodging establishment licensed under part I of chapter
  624  509, if the owner or operator of such premises elects to comply
  625  with s. 705.185.
  626         Section 15. Section 705.185, Florida Statutes, is amended
  627  to read:
  628         705.185 Disposal of personal property lost or abandoned on
  629  the premises of certain facilities.—When any lost or abandoned
  630  personal property is found on premises located within a theme
  631  park or entertainment complex, as defined in s. 509.013 s.
  632  509.013(9), or operated as a zoo, a museum, or an aquarium, or
  633  on the premises of a public food service establishment or a
  634  public lodging establishment licensed under part I of chapter
  635  509, if the owner or operator of such premises elects to comply
  636  with this section, any lost or abandoned property must be
  637  delivered to such owner or operator, who must take charge of the
  638  property and make a record of the date such property was found.
  639  If the property is not claimed by its owner within 30 days after
  640  it is found, or a longer period of time as may be deemed
  641  appropriate by the owner or operator of the premises, the owner
  642  or operator of the premises may not sell and must dispose of the
  643  property or donate it to a charitable institution that is exempt
  644  from federal income tax under s. 501(c)(3) of the Internal
  645  Revenue Code for sale or other disposal as the charitable
  646  institution deems appropriate. The rightful owner of the
  647  property may reclaim the property from the owner or operator of
  648  the premises at any time before the disposal or donation of the
  649  property in accordance with this section and the established
  650  policies and procedures of the owner or operator of the
  651  premises. A charitable institution that accepts an electronic
  652  device, as defined in s. 815.03(9), access to which is not
  653  secured by a password or other personal identification
  654  technology, shall make a reasonable effort to delete all
  655  personal data from the electronic device before its sale or
  656  disposal.
  657         Section 16. Section 717.1355, Florida Statutes, is amended
  658  to read:
  659         717.1355 Theme park and entertainment complex tickets.—This
  660  chapter does not apply to any tickets for admission to a theme
  661  park or entertainment complex as defined in s. 509.013 s.
  662  509.013(9), or to any tickets to a permanent exhibition or
  663  recreational activity within such theme park or entertainment
  664  complex.
  665         Section 17. Subsection (8) of section 877.24, Florida
  666  Statutes, is amended to read:
  667         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
  668  apply to a minor who is:
  669         (8) Attending an organized event held at and sponsored by a
  670  theme park or entertainment complex as defined in s. 509.013 s.
  671  509.013(9).
  672         Section 18. The application of this act does not supersede
  673  any current or future declaration or declaration of condominium
  674  adopted pursuant to chapter 718, Florida Statutes, cooperative
  675  document adopted pursuant to chapter 719, Florida Statutes, or
  676  declaration or declaration of covenant adopted pursuant to
  677  chapter 720, Florida Statutes.
  678         Section 19. (1)The Department of Revenue is authorized,
  679  and all conditions are deemed to be met, to adopt emergency
  680  rules pursuant to s. 120.54(4), Florida Statutes, for the
  681  purpose of implementing s. 212.03, Florida Statutes, including
  682  establishing procedures to facilitate the remittance of taxes.
  683         (2)Notwithstanding any other provision of law, emergency
  684  rules adopted pursuant to subsection (1) are effective for 6
  685  months after adoption and may be renewed during the pendency of
  686  procedures to adopt permanent rules addressing the subject of
  687  the emergency rules.
  688         (3)This section expires January 1, 2024.
  689         Section 20. Except as otherwise expressly provided in this
  690  act, this act shall take effect upon becoming a law.

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