[RPPTL LandTen] Sales/Tourist Tax

[Harry Heist]

See below.

 

Harry

 

Mr. Heist,

 

The Lee County Clerk of Court, Tourist Development Tax Office follows the
guidelines set forth by the Florida Department of Revenue.  Our office
requested a Letter of Technical Advice ("LTA") in 2016 regarding this issue
of an early termination clause documented on a bona fide long term lease and
received a response from a Senior Attorney in their Technical Assistance &
Dispute Resolution Department.  It was determined at that time that a bona
fide written lease must contain various criteria, see rule
12A-1.061(17)(d)-(e) F.A.C.  If a lease contains a provision that allows for
the lease to avoid fully paying the lease period, the lease is not
considered to be a bona fide lease, despite the lease being for a continuous
period of more than six months, see rule 12A-1.061(17)(g)5., F.A.C.
Accordingly, the lease is subject to sales tax and tourist development tax.

 

You may want to consider contacting the Florida Department of Revenue and
request your own LTA however if you want an official binding statement from
DOR, you can file a written request for Technical Assistance Advisement
("TAA").

 

If our office can assist you further, please contact me.

 

Thank you,

 Joan M. Dehler
Senior Tourist Tax Auditor & Collections Supervisor
Inspector General Department
Lee County Clerk of Court
PO Box 2469, Ft Myers, FL 33902
'  (239) 533-5493
7  (239) 485-5489
*  <mailto:JDehler at leeclerk.org> JDehler at leeclerk.org

Report Fraud, Waste, Abuse, & Financial Mismanagement: 

Anonymous Tips:  <http://www.leeclerk.org/> www.LeeClerk.org | Hotline:
(239) 337-7799

 

 

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



 <https://www.facebook.com/pages/Heist-Weisse-Wolk-PA/343965575625870> 


Visit us on Facebook

 


 

THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND
INTENDED FOR THE PERSONS NAMED ABOVE ONLY.  ALL OTHER USE, COPYING, OR
DISTRIBUTION IS STRICTLY PROHIBITED.

 

 

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/landten/attachments/20190906/ea118e33/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.png
Type: image/png
Size: 1153 bytes
Desc: not available
URL: <http://mailman.fsr.com/pipermail/landten/attachments/20190906/ea118e33/image001.png>