[RPPTL LandTen] Sales/Tourist Tax

Tue Sep 3 11:56:44 PDT 2019

Thank you Jordan.

I sent your info to them and hope they will clear this up.

I will report back. I am hoping it is indeed a local agent misunderstanding
and not something ridiculous from the top down.

On a side note.  Many apartment managers do not realize that garage, car
port, on site storage is taxable UNLESS buried into the rent and NOT
separated out.  While this is NOT in writing, the Florida Apartment
Association hired a former high level person from the DOR as a consultant
and this is what they stated years back.  They reviewed and approved, not in
writing, the attached, which as you can see, does not have any money listed
out.  Their position was if they do not see it, they will not tax it.  This
was after the DOR hit a load of apartment communities for a LOT of back
taxes and penalties.  If you work for any apartment communities, make sure
they do not separate it out in the lease or even advertise it as an extra
charge amenity.  Build it into the rent.

Harry

LAW OFFICES OF 
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
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Email:  <mailto:harry at evict.com> 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 Jordan M Brill
Sent: Tuesday, September 03, 2019 12:24 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Sales/Tourist Tax

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

Jordan Marcus Brill, Esq.
6421 Congress Ave., Suite 120
Boca Raton, FL 33487
(561)859-0679
jordan at glachmanbrill.com
www.glachmanbrill.com

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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 , 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:   <http://www.evict.com/> www.evict.com 
Email:  <mailto:harry at evict.com> 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.

3560 Cardinal Point Drive, Suite 202

Jacksonville, FL 32257

904.432.3200 (o) 

904-432-3201 (f)

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From: 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>;
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:
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qvxRislLuszZ0klv2HX_XccrZO7uWlnVf5VXNyXg3bmMZN6mqbQavFyg$> www.evict.com
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