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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>Gentlemen,<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Perhaps it is page 29, line 701 you are looking for…<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>(e) The tax rate in effect at the time that the tenant or person occupies, uses, or is entitled to occupy or use the real property is the tax rate applicable to the transaction taxable under this section, regardless of when a rent or license fee payment is due or paid. The applicable tax rate may not be avoided by delaying or accelerating rent or license fee payments.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:18.0pt;font-family:Mistral;color:#1F497D'>Sancha Brennan Whynot<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D'>Sancha Brennan Whynot<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D'>The Brennan Law Firm, P.A.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D'>Post Office Box 2706<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D'>Orlando, Florida 32802-2706<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D'>407-893-7888 Telephone<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D'>407-893-9396 Facsimile<o:p></o:p></span></p></div><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] <b>On Behalf Of </b>Haney, Gregory<br><b>Sent:</b> Tuesday, June 13, 2017 12:01 PM<br><b>To:</b> RPPTL Landlord Tenant Committee<br><b>Subject:</b> Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>Hi Art - 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). I see no indication that it matters when the lease is signed. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Gregory<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=63f4fed9-d8b1-409e-9bd8-c133b644ad11><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Gregory</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> <b>R. Haney</b> | </span><strong><span style='font-family:"Calibri","sans-serif";color:#CB4914'>Shumaker</span></strong><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><span style='color:#1F497D'><a href="http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney" title="slk bio">bio</a></span></u> | <span style='color:#1F497D'><a href="http://www.linkedin.com/in/gregoryhaney" title=LinkedIn>LinkedIn</a></span><o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><hr size=2 width="100%" align=center></span></div><p class=63f4fed9-d8b1-409e-9bd8-c133b644ad11><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></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><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>On Behalf Of </b>Arthur J. Menor<br><b>Sent:</b> Tuesday, June 13, 2017 11:38 AM<br><b>To:</b> 'RPPTL Landlord Tenant Committee'<br><b>Subject:</b> Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><a name="_MailEndCompose"><span style='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></a><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><table class=MsoNormalTable border=0 cellspacing=3 cellpadding=0 width=480 style='width:5.0in'><tr><td style='padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><br><img border=0 width=90 height=36 id="_x0000_i1026" src="cid:image001.jpg@01D2E45A.8DDC2490" alt="Shutts_Logo.jpg"><br></span><span style='font-size:6.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <br></span><b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:black'>Arthur J. Menor</span></b><span style='font-size:6.0pt;font-family:"Arial","sans-serif";color:black'><br></span><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Partner, Board Certified in Real Estate Law</span></i><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <br></span><i><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>Fellow, American College of Real Estate Lawyers</span></i><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p></td></tr><tr><td style='padding:.75pt .75pt .75pt .75pt'><div><div><div class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><hr size=2 width=350 style='width:262.5pt' noshade style='color:#004677' align=left></span></div></div></div><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:black'>Shutts & Bowen LLP </span></b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:black'><br></span><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:black'>CityPlace Tower, 525 Okeechobee Blvd, Suite 1100</span><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#000033'>West Palm Beach, FL 33401<br>Direct: (561) 650-8510</span><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#000033'>Fax: (561) 822-5510 </span><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:#000033'>Cell: (561) 358-1572 <br></span><a href="mailto:AMenor@shutts.com"><span style='font-size:7.5pt;font-family:"Verdana","sans-serif"'>E-Mail</span></a><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><a href="http://www.shutts.com/lawyer/arthur-j-menor" target="_blank" title="View My Biography"><span style='font-size:7.5pt;font-family:"Verdana","sans-serif"'>Biography </span></a><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><a href="http://www.shutts.com/index.php?vcard&id=895" target="_blank" title="Download My Information"><span style='font-size:7.5pt;font-family:"Verdana","sans-serif"'>V-Card</span></a><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1AB7EA'>|</span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><a href="http://www.shutts.com" target="_blank" title=www.shutts.com><span style='font-size:7.5pt;font-family:"Verdana","sans-serif"'>Website</span></a><span style='font-size:7.5pt;font-family:"Times New Roman","serif";color:#1F497D'> <br><br></span><b><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:green'>Please consider the environment before printing this email</span></b><span style='font-size:7.5pt;font-family:"Verdana","sans-serif";color:green'><o:p></o:p></span></p></td></tr></table></div><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><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>On Behalf Of </b>Haney, Gregory<br><b>Sent:</b> Tuesday, June 13, 2017 11:19 AM<br><b>To:</b> John Neukamm<br><b>Cc:</b> RPPTL Landlord Tenant Committee<br><b>Subject:</b> Re: [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='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></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Here’s a link as well, just in case: </span><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><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Gregory<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=077501ef-a64c-4427-aff2-2a8250eec056><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Gregory</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> <b>R. Haney</b> | </span><strong><span style='font-family:"Calibri","sans-serif";color:#CB4914'>Shumaker</span></strong><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><span style='color:#1F497D'><a href="http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney" title="slk bio">bio</a></span></u> | <span style='color:#1F497D'><a href="http://www.linkedin.com/in/gregoryhaney" title=LinkedIn>LinkedIn</a></span><o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><hr size=3 width="100%" align=center></span></div><p class=077501ef-a64c-4427-aff2-2a8250eec056><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></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><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>Sent:</b> Tuesday, June 13, 2017 11:17 AM<br><b>To:</b> Haney, Gregory<br><b>Subject:</b> Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='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></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Thanks,<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:18.0pt;font-family:"Brush Script MT";color:#1F497D'>John</span><span style='font-size:10.0pt;font-family:"Brush Script MT";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>John B. Neukamm<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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><span style='color:#1F497D'><o:p></o:p></span></p></div><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><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>On Behalf Of </b>Haney, Gregory<br><b>Sent:</b> Tuesday, June 13, 2017 10:47 AM<br><b>To:</b> <a href="mailto:landten@lists.flabarrpptl.org">landten@lists.flabarrpptl.org</a><br><b>Subject:</b> [RPPTL LandTen] Florida’s Sales Tax Reduction Requires Commercial Lease Parties to Recalculate Their Rent Schedules<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>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></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=63f4fed9-d8b1-409e-9bd8-c133b644ad11><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>Gregory</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> <b>R. Haney</b> | </span><strong><span style='font-family:"Calibri","sans-serif";color:#CB4914'>Shumaker</span></strong><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><span style='color:#1F497D'><a href="http://www.slk-law.com/Professionals/Gregory-Scott-R-Haney" title="slk bio">bio</a></span></u> | <span style='color:#1F497D'><a href="http://www.linkedin.com/in/gregoryhaney" title=LinkedIn>LinkedIn</a></span></span><span style='font-size:8.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p></div></body></html>