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FL H0219
Bill
Status
Failed
4/30/2021
Primary Sponsor
Regulatory Reform Subcommittee
Click for details
AI Summary
- Advertising platforms (e.g., online rental marketplaces) must collect and remit all applicable state sales taxes, tourist development taxes, and local option taxes on vacation rental transactions processed through their payment systems, effective January 1, 2022
- "Advertising platform" is defined as a person providing an online system to advertise vacation rentals, maintaining a marketplace for transient rentals, and providing a reservation or payment system for which they collect a fee
- Advertising platforms must require vacation rental advertisers to include valid license numbers and tax account numbers in listings, verify license validity before publishing and quarterly thereafter, and provide the Division of Hotels and Restaurants a quarterly list of all Florida vacation rentals on their platform
- Advertising platforms must remove listings within 15 business days of written notice from the division that a listing lacks a valid license number; the division may issue cease and desist orders and seek injunctions for violations
- Regulation of vacation rentals and advertising platforms is preempted to the state; local governments may regulate activities arising from vacation rental use only if laws apply uniformly to all residential properties, and may not prohibit vacation rentals or regulate their rental duration or frequency (except for local laws adopted on or before June 1, 2011)
Legislative Description
Vacation Rentals
Last Action
Died in Ways & Means Committee
4/30/2021
Committee Referrals
Ways and Means Committee2/17/2021
Regulatory Reform Subcommittee1/22/2021
Full Bill Text
No bill text available