FL S1158

Requires persons engaged in vacation rental leasing or licensing to display a valid certificate of registration number in all rental listings and advertisements

Imposes penalties of $50 per day for first-time violations and $100 per day for subsequent violations of the registration number display requirement, with penalties collected by counties administering local taxes

Establishes an amnesty program for unpaid taxes, penalties, and interest on vacation rentals with rental payments made before July 1, 2016, provided the operator registers by October 1, 2016 and applies for amnesty by that date

Limits amnesty eligibility to situations where taxes were not collected from customers and no final assessments have been issued

Authorizes the Department of Revenue to adopt emergency rules implementing the amnesty program, with rules remaining in effect for 6 months or until all amnesty applications are resolved, whichever is later