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<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D">Hi Art -<span style="mso-spacerun:yes">
</span>See the revised language at: <a href="https://www.flsenate.gov/Session/Bill/2017/7109/BillText/er/PDF">
https://www.flsenate.gov/Session/Bill/2017/7109/BillText/er/PDF</a> (scroll down to page 27 of 92).<span style="mso-spacerun:yes">
</span>I see no indication that it matters when the lease is signed.<span style="mso-spacerun:yes">
</span><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D">Gregory<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D"><o:p> </o:p></span></font></p>
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<p class="63f4fed9-d8b1-409e-9bd8-c133b644ad11" style="FONT-SIZE: 11pt; FONT-FAMILY: Calibri">
<span style="font-family:Calibri; font-size:11pt; font-weight: bold; ">Gregory</span> <span style="font-family:Calibri; font-size:11pt; font-weight: bold; ">R.
</span><span style="font-family:Calibri; font-size:11pt; font-weight: bold; ">Haney</span> | <font color="#cb4914" size="3" face="Calibri"><strong>Shumaker</strong></font><br>
<span style="font-family:Calibri; font-size:11pt; font-weight: normal; ">Attorney at Law
</span><span style="font-family:Calibri; font-size:11pt; "><br>
Board Certified in Real Estate Law</span><br>
<span style="font-family:Calibri; font-size:11pt; ">Bank of America Plaza, Suite 2800<br>
101 East Kennedy Boulevard | </span><span style="font-family:Calibri; font-size:11pt; ">Tampa</span>, <span style="font-family:Calibri; font-size:11pt; ">FL</span> <span style="font-family:Calibri; font-size:11pt; ">33602</span><br>
<span style="font-family:Calibri; font-size:11pt; "><span style="font-family:Calibri; font-size:11pt; ">Direct
</span>813.227.2277 | </span><span style="font-family:Calibri; font-size:11pt; "></span><span style="font-family:Calibri; font-size:11pt; "><span style="font-family:Calibri; font-size:11pt; ">Fax
</span>813.229.1660</span><br>
<span style="font-family:Calibri; font-size:11pt; ">ghaney@slk-law.com | </span><span style="font-family:Calibri; font-size:11pt; color: #1F497D; "><span style="font-family:Calibri; font-size:11pt; text-decoration: underline; "><span style="font-family:Calibri; font-size:11pt; text-decoration: underline; "><a href="http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney" title="slk bio" target=""><span style="font-family:Calibri; font-size:11pt; text-decoration: underline; ">bio</span></a></span></span></span> | <span style="font-family:Calibri; font-size:11pt; color: #1F497D; "><a href="http://www.linkedin.com/in/gregoryhaney" title="LinkedIn" target="">LinkedIn</a></span></p>
<hr>
<p class="63f4fed9-d8b1-409e-9bd8-c133b644ad11" style="FONT-SIZE: 8pt; FONT-FAMILY: Calibri" align="justify">
Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick, LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you
are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone
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<p class="MsoNormal"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman";font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"">
landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]
<b><span style="font-weight:bold">On Behalf Of </span></b>Arthur J. Menor<br>
<b><span style="font-weight:bold">Sent:</span></b> Tuesday, June 13, 2017 11:38 AM<br>
<b><span style="font-weight:bold">To:</span></b> 'RPPTL Landlord Tenant Committee'<br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></font></p>
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<p class="MsoNormal"><a name="_MailEndCompose"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">At the Commercial Real Estate Committee meeting on June 2 it was stated that the reduced sales tax rate only applies to
leases executed after December 31, 2017. </span></font></a><font color="#1f497d"><span style="color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
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<img border="0" width="90" height="36" id="_x0000_i1025" src="cid:image001.jpg@01D2E43C.6AAEFFB0" alt="Shutts_Logo.jpg"><br>
</span></font><font size="1" color="#1f497d" face="Arial"><span style="font-size:6.0pt;font-family:"Arial","sans-serif";color:#1F497D"> <br>
</span></font><b><font size="3" color="black" face="Arial"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";color:black;font-weight:bold">Arthur J. Menor</span></font></b><font size="1" color="black" face="Arial"><span style="font-size:6.0pt;font-family:"Arial","sans-serif";color:black"><br>
</span></font><i><font size="2" color="black" face="Arial"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black;font-style:italic">Partner, Board Certified in Real Estate Law</span></font></i><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D">
<br>
</span></font><i><font size="2" color="black" face="Arial"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:black;font-style:italic">Fellow, American College of Real Estate Lawyers</span></font></i><font size="3" color="#1f497d" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D"><o:p></o:p></span></font></p>
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<hr size="2" width="350" style="color:#004677" noshade="" align="left">
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<p class="MsoNormal"><b><font size="3" color="black" face="Arial"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";color:black;font-weight:bold">Shutts & Bowen LLP
</span></font></b><font size="3" color="black" face="Arial"><span style="font-size:12.0pt;font-family:"Arial","sans-serif";color:black"><br>
</span></font><font size="1" color="black" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif";color:black">CityPlace Tower, 525 Okeechobee Blvd, Suite 1100</span></font><font size="1" color="#1f497d" face="Times New Roman"><span style="font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D">
</span></font><b><font size="2" color="#1ab7ea" face="Verdana"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA;font-weight:bold">|</span></font></b><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D">
</span></font><font size="1" color="#000033" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif";color:#000033">West Palm Beach, FL 33401<br>
Direct: (561) 650-8510</span></font><font size="1" color="#1f497d" face="Times New Roman"><span style="font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D">
</span></font><b><font size="2" color="#1ab7ea" face="Verdana"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA;font-weight:bold">|</span></font></b><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D">
</span></font><font size="1" color="#000033" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif";color:#000033">Fax: (561) 822-5510
</span></font><b><font size="2" color="#1ab7ea" face="Verdana"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA;font-weight:bold">|</span></font></b><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D">
</span></font><font size="1" color="#000033" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif";color:#000033">Cell: (561) 358-1572
<br>
</span></font><a href="mailto:AMenor@shutts.com"><font size="1" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif"">E-Mail</span></font></a><font size="1" color="#1f497d" face="Times New Roman"><span style="font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D">
</span></font><b><font size="2" color="#1ab7ea" face="Verdana"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA;font-weight:bold">|</span></font></b><font size="2" color="#1f497d" face="Times New Roman"><span style="font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D">
</span></font><a href="http://www.shutts.com/lawyer/arthur-j-menor" title="View My Biography" target="_blank"><font size="1" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif"">Biography
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</span></font><a href="http://www.shutts.com" title="www.shutts.com" target="_blank"><font size="1" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif"">Website</span></font></a><font size="1" color="#1f497d" face="Times New Roman"><span style="font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D">
<br>
<br>
</span></font><b><font size="1" color="green" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif";color:green;font-weight:bold">Please consider the environment before printing this email</span></font></b><font size="1" color="green" face="Verdana"><span style="font-size:7.5pt;font-family:"Verdana","sans-serif";color:green"><o:p></o:p></span></font></p>
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<p class="MsoNormal" style="mso-outline-level:1"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a> [<a href="mailto:landten-bounces@lists.flabarrpptl.org">mailto:landten-bounces@lists.flabarrpptl.org</a>]
<b><span style="font-weight:bold">On Behalf Of </span></b>Haney, Gregory<br>
<b><span style="font-weight:bold">Sent:</span></b> Tuesday, June 13, 2017 11:19 AM<br>
<b><span style="font-weight:bold">To:</span></b> John Neukamm<br>
<b><span style="font-weight:bold">Cc:</span></b> RPPTL Landlord Tenant Committee<br>
<b><span style="font-weight:bold">Subject:</span></b> Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Hi John. Strange. It was in PDF format, so I wonder if the server garbled it. Does this one work?<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Here’s a link as well, just in case:
</span></font><a href="http://www.slk-law.com/NewsEvents/Publications/169402/Client-Alert-Floridas-Sales-Tax-Reduction-Requires-Commercial-Lease-Parties-to-Recalculate-Their-Rent-Schedules">http://www.slk-law.com/NewsEvents/Publications/169402/Client-Alert-Floridas-Sales-Tax-Reduction-Requires-Commercial-Lease-Parties-to-Recalculate-Their-Rent-Schedules</a><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Gregory<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p> </o:p></span></font></p>
<p class="077501ef-a64c-4427-aff2-2a8250eec056"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";font-weight:bold">Gregory</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> <b><span style="font-weight:bold">R.
Haney</span></b> | </span></font><strong><b><font color="#cb4914" face="Calibri"><span style="font-family:"Calibri","sans-serif";color:#CB4914">Shumaker</span></font></b></strong><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""><br>
Attorney at Law <br>
Board Certified in Real Estate Law<br>
Bank of America Plaza, Suite 2800<br>
101 East Kennedy Boulevard | Tampa, FL 33602<br>
Direct 813.227.2277 | Fax 813.229.1660<br>
<a href="mailto:ghaney@slk-law.com">ghaney@slk-law.com</a> | <u><font color="#1f497d"><span style="color:#1F497D"><a href="http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney" title="slk bio">bio</a></span></font></u> | <font color="#1f497d"><span style="color:#1F497D"><a href="http://www.linkedin.com/in/gregoryhaney" title="LinkedIn">LinkedIn</a></span></font><o:p></o:p></span></font></p>
<div class="MsoNormal" align="center" style="text-align:center"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Times New Roman"">
<hr size="3" width="100%" align="center">
</span></font></div>
<p class="077501ef-a64c-4427-aff2-2a8250eec056"><font size="1" face="Calibri"><span style="font-size:8.0pt;font-family:"Calibri","sans-serif"">Confidentiality Statement: This electronic message contains information from the law firm of Shumaker, Loop & Kendrick,
LLP, and may be confidential or privileged. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this message
is prohibited. If you have received this electronic message in error, please notify the sender immediately by reply e-mail or telephone 800.444.6659.<o:p></o:p></span></font></p>
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<p class="MsoNormal" style="mso-outline-level:1"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
John Neukamm [<a href="mailto:jbn@floridalandlaw.com">mailto:jbn@floridalandlaw.com</a>]
<br>
<b><span style="font-weight:bold">Sent:</span></b> Tuesday, June 13, 2017 11:17 AM<br>
<b><span style="font-weight:bold">To:</span></b> Haney, Gregory<br>
<b><span style="font-weight:bold">Subject:</span></b> Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Greg, I’m unable to open the attachment to your email. If possible, could you please re-send it in a Word or PDF format?<o:p></o:p></span></font></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Thanks,<o:p></o:p></span></font></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><font size="5" color="#1f497d" face="Brush Script MT"><span style="font-size:18.0pt;font-family:"Brush Script MT";color:#1F497D">John</span></font><font size="2" color="#1f497d" face="Brush Script MT"><span style="font-size:10.0pt;font-family:"Brush Script MT";color:#1F497D"><o:p></o:p></span></font></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">John B. Neukamm<o:p></o:p></span></font></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Mechanik Nuccio Hearne & Wester, P.A.<br>
305 S. Boulevard<br>
Tampa, Florida 33606 <o:p></o:p></span></font></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D">Telephone No.: (813) 276-1920<br>
Facsimile No.: (813) 276-1560<br>
E-mail: <a href="blocked::mailto:jbn@floridalandlaw.com" title="mailto:jbn@floridalandlaw.com">
jbn@floridalandlaw.com</a> </span></font><font color="#1f497d"><span style="color:#1F497D"><o:p></o:p></span></font></p>
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<p class="MsoNormal" style="mso-outline-level:1"><b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";font-weight:bold">From:</span></font></b><font size="2" face="Tahoma"><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a> [<a href="mailto:landten-bounces@lists.flabarrpptl.org">mailto:landten-bounces@lists.flabarrpptl.org</a>]
<b><span style="font-weight:bold">On Behalf Of </span></b>Haney, Gregory<br>
<b><span style="font-weight:bold">Sent:</span></b> Tuesday, June 13, 2017 10:47 AM<br>
<b><span style="font-weight:bold">To:</span></b> <a href="mailto:landten@lists.flabarrpptl.org">
landten@lists.flabarrpptl.org</a><br>
<b><span style="font-weight:bold">Subject:</span></b> [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Good morning, all. FYI as to an upcoming sales tax change that I assume many of you are already aware of (but just in case!).<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""><o:p> </o:p></span></font></p>
<p class="63f4fed9-d8b1-409e-9bd8-c133b644ad11"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";font-weight:bold">Gregory</span></font></b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> <b><span style="font-weight:bold">R.
Haney</span></b> | </span></font><strong><b><font color="#cb4914" face="Calibri"><span style="font-family:"Calibri","sans-serif";color:#CB4914">Shumaker</span></font></b></strong><font size="2" face="Calibri"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""><br>
Attorney at Law <br>
Board Certified in Real Estate Law<br>
Bank of America Plaza, Suite 2800<br>
101 East Kennedy Boulevard | Tampa, FL 33602<br>
Direct 813.227.2277 | Fax 813.229.1660<br>
<a href="mailto:ghaney@slk-law.com">ghaney@slk-law.com</a> | <u><font color="#1f497d"><span style="color:#1F497D"><a href="http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney" title="slk bio">bio</a></span></font></u> | <font color="#1f497d"><span style="color:#1F497D"><a href="http://www.linkedin.com/in/gregoryhaney" title="LinkedIn">LinkedIn</a></span></font></span></font><font size="1" face="Calibri"><span style="font-size:8.0pt;font-family:"Calibri","sans-serif""><o:p></o:p></span></font></p>
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