Bill Text: FL S1196 | 2019 | Regular Session | Introduced


Bill Title: Vacation Rentals

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2019-03-05 - Introduced [S1196 Detail]

Download: Florida-2019-S1196-Introduced.html
       Florida Senate - 2019                                    SB 1196
       
       
        
       By Senator Mayfield
       
       
       
       
       
       17-01958-19                                           20191196__
    1                        A bill to be entitled                      
    2         An act relating to vacation rentals; amending s.
    3         509.013, F.S.; defining and redefining terms; amending
    4         s. 509.241, F.S.; requiring licenses issued by the
    5         Division of Hotels and Restaurants of the Department
    6         of Business and Professional Regulation to be
    7         displayed conspicuously to the public; requiring the
    8         operator of a vacation rental or specified public
    9         lodging establishment to display its license number in
   10         advertisements; amending s. 509.242, F.S.; revising
   11         the criteria for a public lodging establishment to be
   12         classified as a vacation rental; creating s. 509.243,
   13         F.S.; authorizing a hosting platform to facilitate
   14         booking transactions under certain circumstances;
   15         requiring a hosting platform to designate and maintain
   16         on file with the division an agent for service of
   17         process in this state; requiring a hosting platform to
   18         maintain certain records; requiring a hosting platform
   19         to remove a listing under certain circumstances;
   20         providing penalties; requiring the division to adopt
   21         rules; amending s. 509.261, F.S.; requiring the
   22         division to revoke, or refuse to issue or renew, a
   23         vacation rental license under certain circumstances;
   24         amending ss. 159.27, 212.08, 316.1955, 404.056,
   25         477.0135, 509.032, 509.221, 553.5041, 717.1355, and
   26         877.24, F.S.; conforming cross-references; reenacting
   27         ss. 196.199(1)(a), 212.031(1)(a), and 413.08(1)(c),
   28         relating to government property exemption, tax on
   29         rental or license fee for use of real property, and
   30         prohibited discrimination in public employment, public
   31         accommodations, and housing accommodations,
   32         respectively, to incorporate the amendments made to s.
   33         509.013, F.S., in references thereto; reenacting s.
   34         509.221(9), F.S., relating to sanitary regulations, to
   35         incorporate the amendment made to s. 509.242, F.S., in
   36         a reference thereto; providing applicability;
   37         providing severability; providing an effective date.
   38          
   39  Be It Enacted by the Legislature of the State of Florida:
   40  
   41         Section 1. Section 509.013, Florida Statutes, is reordered
   42  and amended to read:
   43         509.013 Definitions.—As used in this chapter, the term:
   44         (1) “Booking transaction” means a transaction in which a
   45  hosting platform receives compensation for facilitating a
   46  transient guest’s rental of a vacation rental or a unit in a
   47  transient or nontransient apartment located in this state by
   48  directly or indirectly allowing the guest to make a reservation
   49  or collecting or processing guest payments through the hosting
   50  platform’s online application, software, website, or system.
   51         (3)(1) “Division” means the Division of Hotels and
   52  Restaurants of the Department of Business and Professional
   53  Regulation.
   54         (9)(2) “Operator” means the owner, licensee, proprietor,
   55  lessee, manager, assistant manager, or appointed agent of a
   56  public lodging establishment or public food service
   57  establishment.
   58         (4)(3) “Guest” means any patron, customer, tenant, lodger,
   59  boarder, or occupant of a public lodging establishment or public
   60  food service establishment.
   61         (5) “Hosting platform” means a person who provides an
   62  online application, software, website, or system through which a
   63  vacation rental or a unit in a transient or nontransient
   64  apartment located in this state is advertised or held out to the
   65  public as available to rent for transient occupancy.
   66         (11)(a)(4)(a) “Public lodging establishment” includes a
   67  transient public lodging establishment as defined in
   68  subparagraph 1. and a nontransient public lodging establishment
   69  as defined in subparagraph 2.
   70         1. “Transient public lodging establishment” means a any
   71  unit or, group of units in a, dwelling, building, or group of
   72  buildings within a single complex of buildings which is rented
   73  to guests more than three times in a calendar year for periods
   74  of less than 30 days or 1 calendar month, whichever is less, or
   75  which is advertised or held out to the public as a place
   76  regularly rented to guests for less than 30 days or 1 calendar
   77  month. The term includes a unit that is advertised for rent by a
   78  hosting platform.
   79         2. “Nontransient public lodging establishment” means a any
   80  unit or, group of units in a, dwelling, building, or group of
   81  buildings within a single complex of buildings which is rented
   82  to guests for periods of at least 30 days or 1 calendar month,
   83  whichever is less, or which is advertised or held out to the
   84  public as a place regularly rented to guests for periods of at
   85  least 30 days or 1 calendar month.
   86  
   87  License classifications of public lodging establishments, and
   88  the definitions therefor, are set out in s. 509.242. For the
   89  purpose of licensure, the term does not include condominium
   90  common elements as defined in s. 718.103.
   91         (b) The following are excluded from the definitions in
   92  paragraph (a):
   93         1. Any dormitory or other living or sleeping facility
   94  maintained by a public or private school, college, or university
   95  for the use of students, faculty, or visitors.
   96         2. Any facility certified or licensed and regulated by the
   97  Agency for Health Care Administration or the Department of
   98  Children and Families or other similar place regulated under s.
   99  381.0072.
  100         3. Any place renting four rental units or less, unless the
  101  rental units are advertised or held out to the public to be
  102  places that are regularly rented to transients.
  103         4. Any unit or group of units in a condominium,
  104  cooperative, or timeshare plan and any individually or
  105  collectively owned one-family, two-family, three-family, or
  106  four-family dwelling house or dwelling unit that is rented for
  107  periods of at least 30 days or 1 calendar month, whichever is
  108  less, and that is not advertised or held out to the public as a
  109  place regularly rented for periods of less than 1 calendar
  110  month, provided that no more than four rental units within a
  111  single complex of buildings are available for rent.
  112         5. Any migrant labor camp or residential migrant housing
  113  permitted by the Department of Health under ss. 381.008
  114  381.00895.
  115         6. Any establishment inspected by the Department of Health
  116  and regulated by chapter 513.
  117         7. Any nonprofit organization that operates a facility
  118  providing housing only to patients, patients’ families, and
  119  patients’ caregivers and not to the general public.
  120         8. Any apartment building inspected by the United States
  121  Department of Housing and Urban Development or other entity
  122  acting on the department’s behalf that is designated primarily
  123  as housing for persons at least 62 years of age. The division
  124  may require the operator of the apartment building to attest in
  125  writing that such building meets the criteria provided in this
  126  subparagraph. The division may adopt rules to implement this
  127  requirement.
  128         9. Any roominghouse, boardinghouse, or other living or
  129  sleeping facility that may not be classified as a hotel, motel,
  130  timeshare project, vacation rental, nontransient apartment, bed
  131  and breakfast inn, or transient apartment under s. 509.242.
  132         (10)(a)(5)(a) “Public food service establishment” means any
  133  building, vehicle, place, or structure, or any room or division
  134  in a building, vehicle, place, or structure where food is
  135  prepared, served, or sold for immediate consumption on or in the
  136  vicinity of the premises; called for or taken out by customers;
  137  or prepared prior to being delivered to another location for
  138  consumption. The term includes a culinary education program, as
  139  defined in s. 381.0072(2), which offers, prepares, serves, or
  140  sells food to the general public, regardless of whether it is
  141  inspected by another state agency for compliance with sanitation
  142  standards.
  143         (b) The following are excluded from the definition in
  144  paragraph (a):
  145         1. Any place maintained and operated by a public or private
  146  school, college, or university:
  147         a. For the use of students and faculty; or
  148         b. Temporarily to serve such events as fairs, carnivals,
  149  food contests, cook-offs, and athletic contests.
  150         2. Any eating place maintained and operated by a church or
  151  a religious, nonprofit fraternal, or nonprofit civic
  152  organization:
  153         a. For the use of members and associates; or
  154         b. Temporarily to serve such events as fairs, carnivals,
  155  food contests, cook-offs, or athletic contests.
  156  
  157  Upon request by the division, a church or a religious, nonprofit
  158  fraternal, or nonprofit civic organization claiming an exclusion
  159  under this subparagraph must provide the division documentation
  160  of its status as a church or a religious, nonprofit fraternal,
  161  or nonprofit civic organization.
  162         3. Any eating place maintained and operated by an
  163  individual or entity at a food contest, cook-off, or a temporary
  164  event lasting from 1 to 3 days which is hosted by a church or a
  165  religious, nonprofit fraternal, or nonprofit civic organization.
  166  Upon request by the division, the event host must provide the
  167  division documentation of its status as a church or a religious,
  168  nonprofit fraternal, or nonprofit civic organization.
  169         4. Any eating place located on an airplane, train, bus, or
  170  watercraft which is a common carrier.
  171         5. Any eating place maintained by a facility certified or
  172  licensed and regulated by the Agency for Health Care
  173  Administration or the Department of Children and Families or
  174  other similar place that is regulated under s. 381.0072.
  175         6. Any place of business issued a permit or inspected by
  176  the Department of Agriculture and Consumer Services under s.
  177  500.12.
  178         7. Any place of business where the food available for
  179  consumption is limited to ice, beverages with or without
  180  garnishment, popcorn, or prepackaged items sold without
  181  additions or preparation.
  182         8. Any theater, if the primary use is as a theater and if
  183  patron service is limited to food items customarily served to
  184  the admittees of theaters.
  185         9. Any vending machine that dispenses any food or beverages
  186  other than potentially hazardous foods, as defined by division
  187  rule.
  188         10. Any vending machine that dispenses potentially
  189  hazardous food and which is located in a facility regulated
  190  under s. 381.0072.
  191         11. Any research and development test kitchen limited to
  192  the use of employees and which is not open to the general
  193  public.
  194         (2)(6) “Director” means the director of the Division of
  195  Hotels and Restaurants of the Department of Business and
  196  Professional Regulation.
  197         (12)(7) “Single complex of buildings” means all buildings
  198  or structures that are owned, managed, controlled, or operated
  199  under one business name and are situated on the same tract or
  200  plot of land that is not separated by a public street or
  201  highway.
  202         (13)(8) “Temporary food service event” means any event of
  203  30 days or less in duration where food is prepared, served, or
  204  sold to the general public.
  205         (14)(9) “Theme park or entertainment complex” means a
  206  complex comprised of at least 25 contiguous acres owned and
  207  controlled by the same business entity and which contains
  208  permanent exhibitions and a variety of recreational activities
  209  and has a minimum of 1 million visitors annually.
  210         (15)(10) “Third-party provider” means, for purposes of s.
  211  509.049, any provider of an approved food safety training
  212  program that provides training or such a training program to a
  213  public food service establishment that is not under common
  214  ownership or control with the provider.
  215         (17)(11) “Transient establishment” means a any public
  216  lodging establishment that is rented or leased to guests by an
  217  operator whose intention is that such guests’ occupancy will be
  218  temporary.
  219         (18)(12) “Transient occupancy” means occupancy when it is
  220  the intention of the parties that the occupancy will be
  221  temporary. There is a rebuttable presumption that, when the
  222  dwelling unit occupied is not the sole residence of the guest,
  223  the occupancy is transient.
  224         (16)(13) “Transient” means a guest in transient occupancy.
  225         (7)(14) “Nontransient establishment” means a any public
  226  lodging establishment that is rented or leased to guests by an
  227  operator whose intention is that the dwelling unit occupied will
  228  be the sole residence of the guest.
  229         (8)(15) “Nontransient occupancy” means occupancy when it is
  230  the intention of the parties that the occupancy will not be
  231  temporary. There is a rebuttable presumption that, when the
  232  dwelling unit occupied is the sole residence of the guest, the
  233  occupancy is nontransient.
  234         (6)(16) “Nontransient” means a guest in nontransient
  235  occupancy.
  236         (19) “Unit” means a sleeping room or accommodation made
  237  available for separate rental by a guest. The term includes all
  238  adjacent rooms that the guest is entitled to use as part of the
  239  rental.
  240         Section 2. Subsection (3) of section 509.241, Florida
  241  Statutes, is amended to read:
  242         509.241 Licenses required; exceptions.—
  243         (3) DISPLAY OF LICENSE.—Any license issued by the division
  244  must shall be conspicuously displayed to the public inside in
  245  the office or lobby of the licensed establishment. Public food
  246  service establishments that which offer catering services must
  247  shall display their license number on all advertising for
  248  catering services. The operator of a vacation rental or a unit
  249  in a transient or nontransient apartment that is offered for
  250  transient occupancy shall display its license number in all
  251  advertising for such rentals.
  252         Section 3. Paragraph (c) of subsection (1) of section
  253  509.242, Florida Statutes, is amended to read:
  254         509.242 Public lodging establishments; classifications.—
  255         (1) A public lodging establishment shall be classified as a
  256  hotel, motel, nontransient apartment, transient apartment, bed
  257  and breakfast inn, timeshare project, or vacation rental if the
  258  establishment satisfies the following criteria:
  259         (c) Vacation rental.—A vacation rental is a any unit or
  260  group of units in a condominium or cooperative or in an any
  261  individually or collectively owned single-family, two-family,
  262  three-family, or four-family house or dwelling unit, which that
  263  is also a transient public lodging establishment but that is not
  264  a timeshare project.
  265         Section 4. Section 509.243, Florida Statutes, is created to
  266  read:
  267         509.243 Hosting platforms.—
  268         (1) A hosting platform may facilitate a booking transaction
  269  for a transient guest’s rental of a vacation rental or a unit in
  270  a transient or nontransient apartment located in this state if:
  271         (a) The hosting platform is registered with the division.
  272  The division may issue a registration to each person who meets
  273  the requirements of this section and the rules adopted
  274  hereunder; and
  275         (b) The subject public lodging establishment is licensed by
  276  the division as required by s. 509.241, and the transient
  277  occupancy of such vacation rental or unit is not prohibited by a
  278  local law, ordinance, or regulation that is not otherwise
  279  preempted pursuant to s. 509.032(7).
  280         (2) A hosting platform shall designate and maintain on file
  281  with the division an agent for service of process in this state.
  282  If the registered agent is unable, with reasonable diligence, to
  283  be located, or if the hosting platform fails to designate or
  284  maintain a registered agent, in this state, the director of the
  285  division is deemed an agent of the hosting platform for purposes
  286  of accepting service of any process, notice, or demand.
  287         (3) In accordance with rules adopted by the division, a
  288  hosting platform shall develop and maintain a report listing
  289  each vacation rental or unit in a transient or nontransient
  290  apartment that is located in this state and offered for
  291  transient occupancy on its platform.
  292         (a) The report must include all of the following
  293  information about the vacation rental or public lodging
  294  establishment:
  295         1. The name of the operator.
  296         2. The license number.
  297         3. The physical address.
  298         4. Any unit designation.
  299         5. The individual periods of rental by calendar date.
  300         6. The itemized amounts collected or processed by the
  301  hosting platform for the rental, taxes, and all other charges.
  302         7. Any additional information that the division may require
  303  by rule.
  304         (b) The hosting platform shall make the report available
  305  for audit by the division upon request, as well as any
  306  underlying records requested by the division. The division, as
  307  the department’s designee pursuant to s. 455.223, may issue and
  308  serve subpoenas and compel the production of the report and
  309  underlying records as necessary to enforce hosting platform
  310  compliance with this section. Such underlying records may not
  311  include copies of specific message exchanges between the hosting
  312  platform and an operator or guest or between the operator and
  313  guest.
  314         (c) The hosting platform shall maintain the report and
  315  underlying records for at least 3 years, in accordance with
  316  rules adopted by the division.
  317         (d) Upon request, the division shall share the report and
  318  underlying records with the Department of Revenue and with local
  319  governments. Notwithstanding any other provision of law or
  320  agency action to the contrary, the Department of Revenue may use
  321  the report and underlying records for tax auditing purposes, and
  322  local governments may use the reports and underlying records to
  323  ensure compliance with laws, ordinances, or regulations that are
  324  not otherwise preempted pursuant to s. 509.032(7).
  325         (4) A hosting platform may not facilitate a booking
  326  transaction for a transient guest’s rental of a vacation rental
  327  or a unit in a transient or nontransient apartment located in
  328  this state unless the operator consents to the hosting
  329  platform’s disclosure of the information required by paragraph
  330  (3).
  331         (5) If the division notifies a hosting platform in writing
  332  that an advertisement or listing for the transient rental of a
  333  vacation rental or a unit in a transient or nontransient
  334  apartment located in this state fails to display a valid license
  335  number issued by the division, the hosting platform must remove
  336  all advertisements or listings for that establishment from its
  337  online application, software, website, or system within 3
  338  business days unless the listing is otherwise brought into
  339  compliance with law.
  340         (6) A hosting platform that has operated or is operating in
  341  violation of this section or the rules of the division may be
  342  subject by the division to fines up to $1,000 per offense and to
  343  suspension, revocation, or refusal of a registration issued
  344  pursuant to this section. For purposes of this subsection, the
  345  division may regard as a separate offense each day or portion of
  346  a day on which a hosting platform is operated in violation of
  347  this section or the rules of the division.
  348         (7) The division shall adopt rules to administer this
  349  section, including, but not limited to, rules governing fines
  350  and the issuance, renewal, suspension, and revocation of a
  351  hosting platform’s registration.
  352         Section 5. Subsection (10) is added to section 509.261,
  353  Florida Statutes, to read:
  354         509.261 Revocation or suspension of licenses; fines;
  355  procedure.—
  356         (10) The division shall revoke, or refuse to issue or
  357  renew, a vacation rental license when:
  358         (a) The division determines that the operation of the
  359  subject premises as a vacation rental violates the terms of an
  360  applicable lease or property restriction, including any property
  361  restriction adopted pursuant to chapter 718, chapter 719, or
  362  chapter 720; or
  363         (b) The division determines that the operation of the
  364  subject premises as a vacation rental violates a local law,
  365  ordinance, or regulation not otherwise preempted pursuant to s.
  366  509.032(7), or the premises and its owner are the subject of a
  367  final order or judgment lawfully directing the termination of
  368  the premises’ use as a vacation rental.
  369         Section 6. Subsection (12) of section 159.27, Florida
  370  Statutes, is amended to read:
  371         159.27 Definitions.—The following words and terms, unless
  372  the context clearly indicates a different meaning, shall have
  373  the following meanings:
  374         (12) “Public lodging or restaurant facility” means property
  375  used for any public lodging establishment as defined in s.
  376  509.242 or public food service establishment as defined in s.
  377  509.013 s. 509.013(5) if it is part of the complex of, or
  378  necessary to, another facility qualifying under this part.
  379         Section 7. Paragraph (jj) of subsection (7) of section
  380  212.08, Florida Statutes, is amended to read:
  381         212.08 Sales, rental, use, consumption, distribution, and
  382  storage tax; specified exemptions.—The sale at retail, the
  383  rental, the use, the consumption, the distribution, and the
  384  storage to be used or consumed in this state of the following
  385  are hereby specifically exempt from the tax imposed by this
  386  chapter.
  387         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  388  entity by this chapter do not inure to any transaction that is
  389  otherwise taxable under this chapter when payment is made by a
  390  representative or employee of the entity by any means,
  391  including, but not limited to, cash, check, or credit card, even
  392  when that representative or employee is subsequently reimbursed
  393  by the entity. In addition, exemptions provided to any entity by
  394  this subsection do not inure to any transaction that is
  395  otherwise taxable under this chapter unless the entity has
  396  obtained a sales tax exemption certificate from the department
  397  or the entity obtains or provides other documentation as
  398  required by the department. Eligible purchases or leases made
  399  with such a certificate must be in strict compliance with this
  400  subsection and departmental rules, and any person who makes an
  401  exempt purchase with a certificate that is not in strict
  402  compliance with this subsection and the rules is liable for and
  403  shall pay the tax. The department may adopt rules to administer
  404  this subsection.
  405         (jj) Complimentary meals.—Also exempt from the tax imposed
  406  by this chapter are food or drinks that are furnished as part of
  407  a packaged room rate by any person offering for rent or lease
  408  any transient living accommodations as described in s.
  409  509.013(11)(a) s. 509.013(4)(a) which are licensed under part I
  410  of chapter 509 and which are subject to the tax under s. 212.03,
  411  if a separate charge or specific amount for the food or drinks
  412  is not shown. Such food or drinks are considered to be sold at
  413  retail as part of the total charge for the transient living
  414  accommodations. Moreover, the person offering the accommodations
  415  is not considered to be the consumer of items purchased in
  416  furnishing such food or drinks and may purchase those items
  417  under conditions of a sale for resale.
  418         Section 8. Paragraph (b) of subsection (4) of section
  419  316.1955, Florida Statutes, is amended to read:
  420         316.1955 Enforcement of parking requirements for persons
  421  who have disabilities.—
  422         (4)
  423         (b) Notwithstanding paragraph (a), a theme park or an
  424  entertainment complex as defined in s. 509.013 s. 509.013(9)
  425  which provides parking in designated areas for persons who have
  426  disabilities may allow any vehicle that is transporting a person
  427  who has a disability to remain parked in a space reserved for
  428  persons who have disabilities throughout the period the theme
  429  park is open to the public for that day.
  430         Section 9. Subsection (5) of section 404.056, Florida
  431  Statutes, is amended to read:
  432         404.056 Environmental radiation standards and projects;
  433  certification of persons performing measurement or mitigation
  434  services; mandatory testing; notification on real estate
  435  documents; rules.—
  436         (5) NOTIFICATION ON REAL ESTATE DOCUMENTS.—Notification
  437  shall be provided on at least one document, form, or application
  438  executed at the time of, or prior to, contract for sale and
  439  purchase of any building or execution of a rental agreement for
  440  any building. Such notification shall contain the following
  441  language:
  442  
  443         “RADON GAS: Radon is a naturally occurring radioactive gas
  444  that, when it has accumulated in a building in sufficient
  445  quantities, may present health risks to persons who are exposed
  446  to it over time. Levels of radon that exceed federal and state
  447  guidelines have been found in buildings in Florida. Additional
  448  information regarding radon and radon testing may be obtained
  449  from your county health department.”
  450  
  451  The requirements of this subsection do not apply to any
  452  residential transient occupancy, as described in s. 509.013 s.
  453  509.013(12), provided that such occupancy is 45 days or less in
  454  duration.
  455         Section 10. Subsection (6) of section 477.0135, Florida
  456  Statutes, is amended to read:
  457         477.0135 Exemptions.—
  458         (6) A license is not required of any individual providing
  459  makeup or special effects services in a theme park or
  460  entertainment complex to an actor, stunt person, musician,
  461  extra, or other talent, or providing makeup or special effects
  462  services to the general public. The term “theme park or
  463  entertainment complex” has the same meaning as in s. 509.013 s.
  464  509.013(9).
  465         Section 11. Paragraph (c) of subsection (3) of section
  466  509.032, Florida Statutes, is amended to read:
  467         509.032 Duties.—
  468         (3) SANITARY STANDARDS; EMERGENCIES; TEMPORARY FOOD SERVICE
  469  EVENTS.—The division shall:
  470         (c) Administer a public notification process for temporary
  471  food service events and distribute educational materials that
  472  address safe food storage, preparation, and service procedures.
  473         1. Sponsors of temporary food service events shall notify
  474  the division not less than 3 days before the scheduled event of
  475  the type of food service proposed, the time and location of the
  476  event, a complete list of food service vendors participating in
  477  the event, the number of individual food service facilities each
  478  vendor will operate at the event, and the identification number
  479  of each food service vendor’s current license as a public food
  480  service establishment or temporary food service event licensee.
  481  Notification may be completed orally, by telephone, in person,
  482  or in writing. A public food service establishment or food
  483  service vendor may not use this notification process to
  484  circumvent the license requirements of this chapter.
  485         2. The division shall keep a record of all notifications
  486  received for proposed temporary food service events and shall
  487  provide appropriate educational materials to the event sponsors
  488  and notify the event sponsors of the availability of the food
  489  recovery brochure developed under s. 595.420.
  490         3.a. Unless excluded under s. 509.013(10)(b) s.
  491  509.013(5)(b), a public food service establishment or other food
  492  service vendor must obtain one of the following classes of
  493  license from the division: an individual license, for a fee of
  494  no more than $105, for each temporary food service event in
  495  which it participates; or an annual license, for a fee of no
  496  more than $1,000, that entitles the licensee to participate in
  497  an unlimited number of food service events during the license
  498  period. The division shall establish license fees, by rule, and
  499  may limit the number of food service facilities a licensee may
  500  operate at a particular temporary food service event under a
  501  single license.
  502         b. Public food service establishments holding current
  503  licenses from the division may operate under the regulations of
  504  such a license at temporary food service events.
  505         Section 12. Paragraph (b) of subsection (2) of section
  506  509.221, Florida Statutes, is amended to read:
  507         509.221 Sanitary regulations.—
  508         (2)
  509         (b) Within a theme park or entertainment complex as defined
  510  in s. 509.013 s. 509.013(9), the bathrooms are not required to
  511  be in the same building as the public food service
  512  establishment, so long as they are reasonably accessible.
  513         Section 13. Paragraph (b) of subsection (5) of section
  514  553.5041, Florida Statutes, is amended to read:
  515         553.5041 Parking spaces for persons who have disabilities.—
  516         (5) Accessible perpendicular and diagonal accessible
  517  parking spaces and loading zones must be designed and located to
  518  conform to ss. 502 and 503 of the standards.
  519         (b) If there are multiple entrances or multiple retail
  520  stores, the parking spaces must be dispersed to provide parking
  521  at the nearest accessible entrance. If a theme park or an
  522  entertainment complex as defined in s. 509.013 s. 509.013(9)
  523  provides parking in several lots or areas from which access to
  524  the theme park or entertainment complex is provided, a single
  525  lot or area may be designated for parking by persons who have
  526  disabilities, if the lot or area is located on the shortest
  527  accessible route to an accessible entrance to the theme park or
  528  entertainment complex or to transportation to such an accessible
  529  entrance.
  530         Section 14. Section 717.1355, Florida Statutes, is amended
  531  to read:
  532         717.1355 Theme park and entertainment complex tickets.—This
  533  chapter does not apply to any tickets for admission to a theme
  534  park or entertainment complex as defined in s. 509.013 s.
  535  509.013(9), or to any tickets to a permanent exhibition or
  536  recreational activity within such theme park or entertainment
  537  complex.
  538         Section 15. Subsection (8) of section 877.24, Florida
  539  Statutes, is amended to read:
  540         877.24 Nonapplication of s. 877.22.—Section 877.22 does not
  541  apply to a minor who is:
  542         (8) Attending an organized event held at and sponsored by a
  543  theme park or entertainment complex as defined in s. 509.013 s.
  544  509.013(9).
  545         Section 16. For the purpose of incorporating the amendment
  546  made by this act to section 509.013, Florida Statutes, in a
  547  reference thereto, paragraph (a) of subsection (1) of section
  548  196.199, Florida Statutes, is reenacted to read:
  549         196.199 Government property exemption.—
  550         (1) Property owned and used by the following governmental
  551  units shall be exempt from taxation under the following
  552  conditions:
  553         (a)1. All property of the United States is exempt from ad
  554  valorem taxation, except such property as is subject to tax by
  555  this state or any political subdivision thereof or any
  556  municipality under any law of the United States.
  557         2. Notwithstanding any other provision of law, for purposes
  558  of the exemption from ad valorem taxation provided in
  559  subparagraph 1., property of the United States includes any
  560  leasehold interest of and improvements affixed to land owned by
  561  the United States, any branch of the United States Armed Forces,
  562  or any agency or quasi-governmental agency of the United States
  563  if the leasehold interest and improvements are acquired or
  564  constructed and used pursuant to the federal Military Housing
  565  Privatization Initiative of 1996, 10 U.S.C. ss. 2871 et seq. As
  566  used in this subparagraph, the term “improvements” includes
  567  actual housing units and any facilities that are directly
  568  related to such housing units, including any housing maintenance
  569  facilities, housing rental and management offices, parks and
  570  community centers, and recreational facilities. Any leasehold
  571  interest and improvements described in this subparagraph,
  572  regardless of whether title is held by the United States, shall
  573  be construed as being owned by the United States, the applicable
  574  branch of the United States Armed Forces, or the applicable
  575  agency or quasi-governmental agency of the United States and are
  576  exempt from ad valorem taxation without the necessity of an
  577  application for exemption being filed or approved by the
  578  property appraiser. This subparagraph does not apply to a
  579  transient public lodging establishment as defined in s. 509.013
  580  and does not affect any existing agreement to provide municipal
  581  services by a municipality or county.
  582         Section 17. For the purpose of incorporating the amendment
  583  made by this act to section 509.013, Florida Statutes, in a
  584  reference thereto, paragraph (a) of subsection (1) of section
  585  212.031, Florida Statutes, is reenacted to read:
  586         212.031 Tax on rental or license fee for use of real
  587  property.—
  588         (1)(a) It is declared to be the legislative intent that
  589  every person is exercising a taxable privilege who engages in
  590  the business of renting, leasing, letting, or granting a license
  591  for the use of any real property unless such property is:
  592         1. Assessed as agricultural property under s. 193.461.
  593         2. Used exclusively as dwelling units.
  594         3. Property subject to tax on parking, docking, or storage
  595  spaces under s. 212.03(6).
  596         4. Recreational property or the common elements of a
  597  condominium when subject to a lease between the developer or
  598  owner thereof and the condominium association in its own right
  599  or as agent for the owners of individual condominium units or
  600  the owners of individual condominium units. However, only the
  601  lease payments on such property shall be exempt from the tax
  602  imposed by this chapter, and any other use made by the owner or
  603  the condominium association shall be fully taxable under this
  604  chapter.
  605         5. A public or private street or right-of-way and poles,
  606  conduits, fixtures, and similar improvements located on such
  607  streets or rights-of-way, occupied or used by a utility or
  608  provider of communications services, as defined by s. 202.11,
  609  for utility or communications or television purposes. For
  610  purposes of this subparagraph, the term “utility” means any
  611  person providing utility services as defined in s. 203.012. This
  612  exception also applies to property, wherever located, on which
  613  the following are placed: towers, antennas, cables, accessory
  614  structures, or equipment, not including switching equipment,
  615  used in the provision of mobile communications services as
  616  defined in s. 202.11. For purposes of this chapter, towers used
  617  in the provision of mobile communications services, as defined
  618  in s. 202.11, are considered to be fixtures.
  619         6. A public street or road which is used for transportation
  620  purposes.
  621         7. Property used at an airport exclusively for the purpose
  622  of aircraft landing or aircraft taxiing or property used by an
  623  airline for the purpose of loading or unloading passengers or
  624  property onto or from aircraft or for fueling aircraft.
  625         8.a. Property used at a port authority, as defined in s.
  626  315.02(2), exclusively for the purpose of oceangoing vessels or
  627  tugs docking, or such vessels mooring on property used by a port
  628  authority for the purpose of loading or unloading passengers or
  629  cargo onto or from such a vessel, or property used at a port
  630  authority for fueling such vessels, or to the extent that the
  631  amount paid for the use of any property at the port is based on
  632  the charge for the amount of tonnage actually imported or
  633  exported through the port by a tenant.
  634         b. The amount charged for the use of any property at the
  635  port in excess of the amount charged for tonnage actually
  636  imported or exported shall remain subject to tax except as
  637  provided in sub-subparagraph a.
  638         9. Property used as an integral part of the performance of
  639  qualified production services. As used in this subparagraph, the
  640  term “qualified production services” means any activity or
  641  service performed directly in connection with the production of
  642  a qualified motion picture, as defined in s. 212.06(1)(b), and
  643  includes:
  644         a. Photography, sound and recording, casting, location
  645  managing and scouting, shooting, creation of special and optical
  646  effects, animation, adaptation (language, media, electronic, or
  647  otherwise), technological modifications, computer graphics, set
  648  and stage support (such as electricians, lighting designers and
  649  operators, greensmen, prop managers and assistants, and grips),
  650  wardrobe (design, preparation, and management), hair and makeup
  651  (design, production, and application), performing (such as
  652  acting, dancing, and playing), designing and executing stunts,
  653  coaching, consulting, writing, scoring, composing,
  654  choreographing, script supervising, directing, producing,
  655  transmitting dailies, dubbing, mixing, editing, cutting,
  656  looping, printing, processing, duplicating, storing, and
  657  distributing;
  658         b. The design, planning, engineering, construction,
  659  alteration, repair, and maintenance of real or personal property
  660  including stages, sets, props, models, paintings, and facilities
  661  principally required for the performance of those services
  662  listed in sub-subparagraph a.; and
  663         c. Property management services directly related to
  664  property used in connection with the services described in sub
  665  subparagraphs a. and b.
  666  
  667  This exemption will inure to the taxpayer upon presentation of
  668  the certificate of exemption issued to the taxpayer under the
  669  provisions of s. 288.1258.
  670         10. Leased, subleased, licensed, or rented to a person
  671  providing food and drink concessionaire services within the
  672  premises of a convention hall, exhibition hall, auditorium,
  673  stadium, theater, arena, civic center, performing arts center,
  674  publicly owned recreational facility, or any business operated
  675  under a permit issued pursuant to chapter 550. A person
  676  providing retail concessionaire services involving the sale of
  677  food and drink or other tangible personal property within the
  678  premises of an airport shall be subject to tax on the rental of
  679  real property used for that purpose, but shall not be subject to
  680  the tax on any license to use the property. For purposes of this
  681  subparagraph, the term “sale” shall not include the leasing of
  682  tangible personal property.
  683         11. Property occupied pursuant to an instrument calling for
  684  payments which the department has declared, in a Technical
  685  Assistance Advisement issued on or before March 15, 1993, to be
  686  nontaxable pursuant to rule 12A-1.070(19)(c), Florida
  687  Administrative Code; provided that this subparagraph shall only
  688  apply to property occupied by the same person before and after
  689  the execution of the subject instrument and only to those
  690  payments made pursuant to such instrument, exclusive of renewals
  691  and extensions thereof occurring after March 15, 1993.
  692         12. Property used or occupied predominantly for space
  693  flight business purposes. As used in this subparagraph, “space
  694  flight business” means the manufacturing, processing, or
  695  assembly of a space facility, space propulsion system, space
  696  vehicle, satellite, or station of any kind possessing the
  697  capacity for space flight, as defined by s. 212.02(23), or
  698  components thereof, and also means the following activities
  699  supporting space flight: vehicle launch activities, flight
  700  operations, ground control or ground support, and all
  701  administrative activities directly related thereto. Property
  702  shall be deemed to be used or occupied predominantly for space
  703  flight business purposes if more than 50 percent of the
  704  property, or improvements thereon, is used for one or more space
  705  flight business purposes. Possession by a landlord, lessor, or
  706  licensor of a signed written statement from the tenant, lessee,
  707  or licensee claiming the exemption shall relieve the landlord,
  708  lessor, or licensor from the responsibility of collecting the
  709  tax, and the department shall look solely to the tenant, lessee,
  710  or licensee for recovery of such tax if it determines that the
  711  exemption was not applicable.
  712         13. Rented, leased, subleased, or licensed to a person
  713  providing telecommunications, data systems management, or
  714  Internet services at a publicly or privately owned convention
  715  hall, civic center, or meeting space at a public lodging
  716  establishment as defined in s. 509.013. This subparagraph
  717  applies only to that portion of the rental, lease, or license
  718  payment that is based upon a percentage of sales, revenue
  719  sharing, or royalty payments and not based upon a fixed price.
  720  This subparagraph is intended to be clarifying and remedial in
  721  nature and shall apply retroactively. This subparagraph does not
  722  provide a basis for an assessment of any tax not paid, or create
  723  a right to a refund of any tax paid, pursuant to this section
  724  before July 1, 2010.
  725         Section 18. For the purpose of incorporating the amendment
  726  made by this act to section 509.013, Florida Statutes, in a
  727  reference thereto, paragraph (c) of subsection (1) of section
  728  413.08, Florida Statutes, is reenacted to read:
  729         413.08 Rights and responsibilities of an individual with a
  730  disability; use of a service animal; prohibited discrimination
  731  in public employment, public accommodations, and housing
  732  accommodations; penalties.—
  733         (1) As used in this section and s. 413.081, the term:
  734         (c) “Public accommodation” means a common carrier,
  735  airplane, motor vehicle, railroad train, motor bus, streetcar,
  736  boat, or other public conveyance or mode of transportation;
  737  hotel; a timeshare that is a transient public lodging
  738  establishment as defined in s. 509.013; lodging place; place of
  739  public accommodation, amusement, or resort; and other places to
  740  which the general public is invited, subject only to the
  741  conditions and limitations established by law and applicable
  742  alike to all persons. The term does not include air carriers
  743  covered by the Air Carrier Access Act of 1986, 49 U.S.C. s.
  744  41705, and by regulations adopted by the United States
  745  Department of Transportation to implement such act.
  746         Section 19. For the purpose of incorporating the amendment
  747  made by this act to section 509.242, Florida Statutes, in a
  748  reference thereto, subsection (9) of section 509.221, Florida
  749  Statutes, is reenacted to read:
  750         509.221 Sanitary regulations.—
  751         (9) Subsections (2), (5), and (6) do not apply to any
  752  facility or unit classified as a vacation rental, nontransient
  753  apartment, or timeshare project as described in s.
  754  509.242(1)(c), (d), and (g).
  755         Section 20. The Legislature does not intend for the
  756  application of this act to supersede any current or future
  757  declaration or declaration of condominium adopted pursuant to
  758  chapter 718, Florida Statutes, cooperative documents adopted
  759  pursuant to chapter 719, Florida Statutes, or declaration of
  760  covenants or declaration adopted pursuant to chapter 720,
  761  Florida Statutes.
  762         Section 21. If any provision of this act or its application
  763  to any person or circumstance is held invalid, the invalidity
  764  does not affect other provisions or applications of the act
  765  which can be given effect without the invalid provision or
  766  application, and to this end the provisions of this act are
  767  severable.
  768         Section 22. This act shall take effect January 1, 2020.

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