[RPPTL LandTen] Sales/Tourist Tax

[Harry Heist]

Please see below resolving the local DOR office misunderstanding of the
statute.

 

Harry Heist

 

Good morning,

 

Clerk's legal counsel has provided an opinion for guidance in determining
whether a bona fide long term written lease should be considered a taxable
event or not. In part: 

 

"... Despite what the Department of Revenue may have previously indicated,
it is my opinion that the inclusion of an early termination or liquidated
damages clause does not automatically make the lease a taxable event. If the
early termination / liquidated damages clause has a zero or de minimis
amount, that is certainly a red flag which would heavily favor finding a
taxable event. However, the ultimate issue is the intent of the parties to
enter into a lease for six months or more, and that is what our office
should be endeavoring to ascertain."

 

Please contact me with any questions.

 

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

 

 

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.

 

 

From: Harry Heist [mailto:harry at evict.com] 
Sent: Friday, September 06, 2019 10:00 AM
To: 'RPPTL Landlord Tenant Committee'
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
*  <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.

 

 

 

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