[RPPTL LandTen] Sales/Tourist Tax

[Jordan M Brill]

If they are making an erroneous interpretation of the administrative code, you will need a good tax attorney. I recommend https://www.floridasalestax.com/

Best,

Jordan

Jordan Marcus Brill, Esq.
Glachman & Brill, P.A.
6421 Congress Ave., Suite 120
Boca Raton, FL 33487
(561)859-0679
jordan at glachmanbrill.com<mailto:jordan at glachmanbrill.com>
www.glachmanbrill.com<http://www.glachmanbrill.com/>

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From: landten-bounces at lists.flabarrpptl.org On Behalf Of Harry Heist
Sent: Friday, September 6, 2019 10:00 AM
To: 'RPPTL Landlord Tenant Committee' <landten at lists.flabarrpptl.org>
Subject: Re: [RPPTL LandTen] Sales/Tourist Tax

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
* JDehler at leeclerk.org<mailto:JDehler at leeclerk.org>
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