[RPPTL LandTen] Condo Tenant Rents for Association Fees

[David Weisman]

I would say the Owner is still liable on the theory that the Owner constructively received the rents and that is a taxable privilege. The Association was just enforcing a security interest upon the cash and that does not have any effect  upon the fact that rent was paid to or for the benefit of the Owner for rental property.

David  Weisman
Board Certified Real Estate Lawyer
Greenspoon Marder, P.A.
Trade Center South, Suite 700
100 West Cypress Creek Road
Ft. Lauderdale, FL 33309
Phone 954-491-1120
Toll Free 888-491-1120
Direct Phone 954-343-6941
Direct Fax 954-343-6942

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From: landten-bounces at lists.flabarrpptl.org [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of lesstevens
Sent: Friday, March 26, 2010 10:44 AM
To: landten at lists.flabarrpptl.org
Subject: [RPPTL LandTen] Condo Tenant Rents for Association Fees

Hopefully, some of you have some input as to a question that has arisen in the following situation:

Commercial Condominium has Unit Owners and any of their Tenants sign an Addendum which provides that if there are any Association Fees, Assessments, etc. past due from the Unit Owner, the Association may collect the rents from the Tenant until the monies have been paid.

The question is: if the Association collects the rents, does the Association now become liable for remittance of sales tax or because it is a contingent assignment of rents is the Unit Owner still liable even though they did not receive the rent.

Thank you for any assistance to the Committee Members.


Les H. Stevens, Esquire
Les H. Stevens, P.A.
5301 North Federal Highway
Suite 130
Boca Raton, Florida 33487
Tel. - (561) 989-9797
Fax - (561) 989-8484
E-Mail - lesstevens at earthlink.net

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