[RPPTL LandTen] Proposed SB 618

[Arlene Udick]

I read the statute to apply to the condos individually.  The statute is clear that the liability is on the tenant to pay and on the landlord to remit the taxes due to DOR in one payment.  The original statute provides a lien on the tenant’s personal property if the tax is not paid.

From: <landten-bounces at lists.flabarrpptl.org> on behalf of Deborah Marks <deborahmarkslaw at gmail.com>
Reply-To: RPPTL Landlord Tenant Committee <landten at lists.flabarrpptl.org>
Date: Tuesday, February 19, 2019 at 1:44 PM
To: RPPTL Landlord Tenant Committee <landten at lists.flabarrpptl.org>
Subject: Re: [RPPTL LandTen] Proposed SB 618

So if the building is a commercial condo with 10 units, even if all owned by the same owner it would be 10k for each unit not subject to tax but if it were not in condo form it would be 10k total for all 10 rentals? Seems unjust.

Deborah Marks
Deborah Marks, PLLC
18495 South Dixie Highway
Suite 134
Miami, FL 33157
305-372-9400


On Feb 19, 2019, at 2:25 PM, Arlene Udick <arlene at udicklaw.com<mailto:arlene at udicklaw.com>> wrote:

To All,

Please provide some feed back on proposed SB 618.  This is a long complicated bill dealing with sales tax on commercial leases, air carriers, limited exemptions for education, tax exemptions for data call centers, the entertainment industry, concessions for selling on the turnpike, and the high speed rail system.  The request for feed—back is limited to Chapter 212.031 FS - Tax on Commercial Real Property; Providing an exemption from the tax imposed on rental or license fees charged for the use of commercial real property; providing for the future repeal of specified provisions relating to the imposition of a tax on the rental or license fees charged for the use of commercial real property.

It provides a tax exemption on the first $10,000.00 of annual rent beginning on January 1, 2020, increasing an additional $10,000.00 each year until January 1, 2028, which exemption shall be the first $90,000 of annual rent.  Section 212.031 will be repealed on January 1, 2029.

I have a problem with the following language. It needs to be changed.  Does the tenant voluntarily file the lease with the DOR.  Does the DOR require the leases to be sent to DOR?  Under what conditions or events can the DOR require any lease to be filed with it?   Please provide some suggested fixes.  (Assuming there are no objections to the exemptions)


  1.  For purposes of administering and implementing the exemptions
  2.  provided in this paragraph, the department may review any lease,
  3.  license, or other such information as may be available to
  4.  determine the total rental charge that is subject to the
  5.  applicable exemption.
Please provide some suggested fixes or language.  Thanks.  Arlene




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