FL S0512

Requires advertising platforms to collect and remit transient rental taxes on vacation rentals, with exemptions for fees retained by platforms for reservation or payment services.

Establishes local vacation rental registration programs allowing counties and municipalities to require registration with fees capped at $50 for individual applications or $100 for collective applications, with requirements for owner identification, state licensing, tax registration, and designated responsible parties.

Creates licensing requirements for advertising platforms, including mandatory display of vacation rental license numbers and local registration numbers in advertisements, with platforms required to verify license validity quarterly starting July 1, 2023.

Authorizes the Division of Hotels and Restaurants to issue temporary vacation rental licenses upon application receipt and empowers the division to enforce compliance through cease-and-desist notices, fines up to $1,000 per offense, and removal of non-compliant advertisements within 15 business days.

Preempts regulation of advertising platforms to the state and requires platforms to adopt antidiscrimination policies complying with fair housing provisions; effective January 1, 2023 for most provisions.