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Advisory Legal Opinion - Vacation Rentals -- Municipalities -- Land Use Page 4 of 6 Moreover, section 509.241(1), Florida Statutes, makes it a misdemeanor of the second degree to operate a public lodging establishment without a license. The statute further provides that local law enforcement shall provide immediate assistance in pursuing an illegally operating establishment. Where the Legislature has prescribed the manner in which something is to be accomplished, there is an implied prohibition against its being done any other way.[13] This office has recognized that a municipality has the authority to prescribe penalties for violations of its ordinances, but derives no authority from its home rule powers to exceed penalties prescribed by law.[14] Section 509.271, Florida Statutes, provides that "[a] municipality or county may not issue an occupational license to any business coming under the provisions of this chapter until a license has been procured for such business from the [D]ivision [of Hotels and Restaurants]." Clearly, therefore, a municipality may require through its licensing tax ordinance that a vacation rental obtain a license in order to conduct business within the municipality.[15] This would appear to be an appropriate regulation which the city could impose upon vacation rentals within its jurisdiction. Section 205.053, Florida Statutes, provides the manner in which business tax receipts are to be sold, penalties which may be imposed for delinquent taxes, and penalties which may be imposed for failure to obtain a local business tax receipt. The section further provides that any person who engages in any business covered by the chapter who does not pay the required tax within 150 days after the initial notice of tax due "is subject to civil actions and penalties, including court costs, reasonable attorneys' fees, additional administrative costs incurred as a result of collection efforts, and a penalty of up to $250."16 Where the Legislature has prescribed a penalty for violation of a particular act, a city may not impose more severe sanctions. When discussing the effect of the amendment to section 509.032, Florida Statutes, an example of how such regulation might be implemented was a local ordinance requiring that the name and contact information for a local representative be posted in a vacation rental owned by out-of-state individuals.[17] The sponsor of the amendment addressed the committee and emphasized that the changes would remove the preemption on local government regulation of vacation rentals and allow local ordinances to address local concerns.[18] Accordingly, while the amendment of section 509.032(7), Florida Statutes, by Chapter 2014-71, Laws of Florida, allows a local government to regulate vacation rentals, such regulations may not impose penalties which conflict with those prescribed by law. Sincerely, Pam Bondi http://www.myfloridalegal.com/ago.nsf/priiitview/5DFB7F27FB483C4685257D90005OD... 2/10/2015