[RPPTL LandTen] Sales/Tourist Tax

Tue Sep 3 09:24:28 PDT 2019

She is interpreting g (4). I believe It can be rebutted by affidavit as set forth in h(2)

(g) A "bona fide written lease" for periods longer than six months for continuous residence by the individual or entity leasing the transient accommodations to which the written lease applies will not be constituted when:

1. The lease contains a provision that would entitle the lessor of the leased transient accommodations to lease the accommodations back from the lessee during the lease period for the purpose of leasing the same accommodations to other lessees;

2. The lease contains a provision that would entitle the lessor of the leased transient accommodations to sublease, subrent, sublet, or license the accommodations to other persons for periods of six months or less;

3. The lease does not provide the lessee with the right to occupy the transient accommodations for the entire duration of the lease period;

4. The lease contains a provision that allows the lessee to cancel the lease, without penalty, at any time when the lessee has had no significant changes in circumstances; or

5. The lease contains a provision that would allow the lessee to avoid full payment of the stated amount of the rental charge or room rate.

(h)1. The Department will presume that the parties to the lease did not in fact intend to enter into a bona fide written lease for a period of more than six months for continuous residence when:

a. The leased transient accommodations are leased more than two times in a calendar year with each lease issued during that calendar year containing statements indicating that the lease period is for longer than six months; and

b. No lessee leased the transient accommodations for more than six months.

2. This presumption can be rebutted by documentary evidence (i.e., notarized statements, eviction documents, etc.) that provides, for each lease terminated prior to its stated termination date, that:

a. A significant change in circumstances of the lessee existed; or

b. The lessor evicted the lessee for cause.

*sent via mobile phone

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On Sep 3, 2019 12:06 PM, Harry Heist <harry at evict.com> wrote:
If anyone wishes to get involved, their email in Lee County is touristtax at leeclerk.org<mailto:touristtax at leeclerk.org> , attention Kathi.

I just spoke with “Kathi” at the local DOR office who stood firm on this. I explained that hundreds if not thousands of apartment communities use the Early Termination/Liquidated Damages Addendum as part of what is called the Blue Moon/Florida Apartment Association Lease, AND, it is an addendum to the FAR/BAR lease as provided for (and written by me and a couple other people) way back when. Possibly around 2005.

We helped draft this law and push it through after the massive class actions spawned by Yates v. Equity Residential in 2003.

If the powers that be are to take this position, it would impact hundreds if not thousands of apartment communities and possibly tens or hundreds of thousands of landlords using the FAR/BAR lease.

Let’s hope this is a local agent’s misinterpretation.

I must say that I always wondered about this as it is pretty clear that it does conflict with the DOR definition of “bonafide lease” if it indeed can be terminated. This termination comes with a penalty though if they pick Option #1.

We really need a contact high up in the DOR.

Harry

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  www.evict.com<http://www.evict.com/>
Email: harry at evict.com<mailto:harry at evict.com>
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From: landten-bounces at lists.flabarrpptl.org [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of David Weisman
Sent: Tuesday, September 03, 2019 11:19 AM
To: RPPTL Landlord Tennant Committee; RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Sales/Tourist Tax

Likely just one agent’s misinterpretation.

David  Weisman
Partner
Board Certified Real Estate Lawyer
Greenspoon Marder LLP
200 E. Broward Blvd., Suite 1800
Fort Lauderdale, FL 33301
Phone 954-491-1120 Ext. 1015
Direct Phone 954-343-6941

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From: landtencl-bounces at lists.flabarrpptl.org <landtencl-bounces at lists.flabarrpptl.org> On Behalf Of Brenda Ezell
Sent: Tuesday, September 3, 2019 11:17 AM
To: RPPTL Landlord Tenant Committee <landten at lists.flabarrpptl.org>; RPPTL Landlord Tennant Committee <landtencl at lists.flabarrpptl.org>
Subject: Re: [RPPTL LandTenCL] [RPPTL LandTen] Sales/Tourist Tax

This is unbelievable. I will forward this to the Commercial Real Estate Committee for distribution on their listserv as well.  Thanks Harry.

Brenda

Regards,

Brenda B. Ezell, B.C.S.

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From: landten-bounces at lists.flabarrpptl.org<mailto:landten-bounces at lists.flabarrpptl.org> [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of Harry Heist
Sent: Tuesday, September 3, 2019 10:56 AM
To: 'RPPTL Landlord Tenant Committee' <landten at lists.flabarrpptl.org<mailto:landten at lists.flabarrpptl.org>>; landtenCL at lists.flabarrpptl.org<mailto:landtenCL at lists.flabarrpptl.org>
Subject: [RPPTL LandTen] Sales/Tourist Tax

Here is a doozy.

A local DOR office is saying if the lease has the Early Termination Addendum a/k/a Liquidated Damages Addendum (and that would be in the FAR/BAR lease and the Blue Moon-Florida Apartment Lease used by hundreds if not thousands of apartment communities in Florida and is provided for in law) the landlord must pay sales/tourist tax as it is not a “bona fide lease”.

Does anyone have a contact high up in the DOR?  This could easily render a million or more current leases in effect taxable as seasonals if they take this position.

Harry

LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website:  www.evict.com [evict.com]<https://urldefense.com/v3/__http:/www.evict.com/__;!vMT899AqH_k!3_L7UKplxQSqvxRislLuszZ0klv2HX_XccrZO7uWlnVf5VXNyXg3bmMZN6mqbQavFyg$>
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