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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">My reading of the statute is that you are going
to benefit from the reduced rate regardless, beginning January 1, 2018, even if the lease was entered into before then.<span style="mso-spacerun:yes">
</span>The language Sancha cited implies that it is all and only about the lease period for which rent is remitted.<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="077501ef-a64c-4427-aff2-2a8250eec056" 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>
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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>John Neukamm<br>
<b><span style="font-weight:bold">Sent:</span></b> Tuesday, June 13, 2017 3:51 PM<br>
<b><span style="font-weight:bold">To:</span></b> RPPTL Landlord Tenant Committee<br>
<b><span style="font-weight:bold">Cc:</span></b> Al Colby; Vincent L. Nuccio, Jr.; David M. Mechanik; Sara McIntire<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>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt;mso-fareast-font-family:"Times New Roman"">Our law firm leases a building owned by several members of the firm pursuant to a lease which is renewed
each year (at a different rental rate each year). I wonder if we could reduce the sales/rental taxes if we elected to enter into a new lease when the lease is up for renewal later this year...<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">Best regards,<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">John<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><br style="mso-special-character:line-break">
<![if !supportLineBreakNewLine]><br style="mso-special-character:line-break">
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">John B. Neukamm<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Mechanik Nuccio Hearne & Wester, P.A.<br>
<a href="x-apple-data-detectors://3/0">305 S. Boulevard</a><br>
<a href="x-apple-data-detectors://3/0">Tampa, Florida 33606</a><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Telephone No.: <a href="tel:(813)%20276-1920">(813) 276-1920</a><br>
Facsimile No.: <a href="tel:(813)%20276-1560">(813) 276-1560</a><br>
E-mail: <a href="blocked::mailto:jbn@floridalandlaw.com" title="mailto:jbn@floridalandlaw.com">jbn@floridalandlaw.com</a><o:p></o:p></span></font></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><font size="2" face="Calibri"><span style="font-size:11.0pt;mso-fareast-font-family:"Times New Roman""><br>
On Jun 13, 2017, at 3:37 PM, Sancha Brennan Whynot <<a href="mailto:SBWhynot@thebrennanlawfirm.com">SBWhynot@thebrennanlawfirm.com</a>> wrote:<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Gentlemen,</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Perhaps it is page 29, line 701 you are looking for…</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;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.</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"> </span></font><o:p></o:p></p>
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<p class="MsoNormal"><font size="5" color="#1f497d" face="Mistral"><span style="font-size:18.0pt;font-family:Mistral;color:#1F497D">Sancha Brennan Whynot</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Cambria"><span style="font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D">Sancha Brennan Whynot</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Cambria"><span style="font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D">The Brennan Law Firm, P.A.</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Cambria"><span style="font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D">Post Office Box 2706</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Cambria"><span style="font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D">Orlando, Florida 32802-2706</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Cambria"><span style="font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D">407-893-7888 Telephone</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Cambria"><span style="font-size:10.0pt;font-family:"Cambria","serif";color:#1F497D">407-893-9396 Facsimile</span></font><o:p></o:p></p>
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<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"> </span></font><o:p></o:p></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 12:01 PM<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</span></font><o:p></o:p></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 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.
</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Gregory</span></font><font size="3" face="Times New Roman"><span style="font-size:12.0pt;font-family:"Times New Roman","serif""> </span></font><o:p></o:p></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><o:p></o:p></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>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</span></font><o:p></o:p></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"><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><o:p></o:p></p>
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</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><o:p></o:p></p>
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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">
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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</span></font><o:p></o:p></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?</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D"> </span></font><o:p></o:p></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"> </span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Calibri"><span style="font-size:11.0pt;color:#1F497D">Gregory</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><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</span></font><o:p></o:p></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>
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<p class="63f4fed9-d8b1-409e-9bd8-c133b644ad11"><font size="3" face="Times New Roman"><span style="font-size:12.0pt"><o:p> </o:p></span></font></p>
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