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<p class="MsoNormal"><span style="font-family:"Bookman Old Style",serif">To All,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Bookman Old Style",serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Bookman Old Style",serif">Please provide some feed back on proposed SB 618. This is a long complicated bill dealing with sales tax on commercial leases, air carriers, limited exemptions
for education, tax exemptions for data call centers, the entertainment industry, concessions for selling on the turnpike, and the high speed rail system. The request for feed</span><span style="font-family:"Bookman Old Style",serif;color:navy">—</span><span style="font-family:"Bookman Old Style",serif">back
is limited to Chapter 212.031 FS - </span><span style="font-family:"Bookman Old Style",serif;color:black">Tax on Commercial Real Property;<span style="background:white"> Providing an exemption from the tax imposed on rental or license fees charged for the
use of commercial real property; providing for the future repeal of specified provisions relating to the imposition of a tax on the rental or license fees charged for the use of commercial real property.<o:p></o:p></span></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Bookman Old Style",serif;color:black;background:white"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Bookman Old Style",serif;color:black;background:white">It provides a tax exemption on the first $10,000.00 of annual rent beginning on January 1, 2020, increasing an additional $10,000.00
each year until January 1, 2028, which exemption shall be the first $90,000 of annual rent. Section 212.031 will be repealed on January 1, 2029.
<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Bookman Old Style",serif;color:black;background:white"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Bookman Old Style",serif;color:black;background:white">I have a problem with the following language. It needs to be changed. Does the tenant voluntarily file the lease with the DOR.
Does the DOR require the leases to be sent to DOR? Under what conditions or events can the DOR require any lease to be filed with it? Please provide some suggested fixes. (Assuming there are no objections to the exemptions)<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Bookman Old Style",serif;color:black;background:white"><o:p> </o:p></span></p>
<ol start="277" type="1">
<li style="mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;font-family:CourierNewPSMT">For purposes of administering and implementing the exemptions
</span><o:p></o:p></li><li style="mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;font-family:CourierNewPSMT">provided in this paragraph, the department may review any lease,
</span><o:p></o:p></li><li style="mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;font-family:CourierNewPSMT">license, or other such information as may be available to
</span><o:p></o:p></li><li style="mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;font-family:CourierNewPSMT">determine the total rental charge that is subject to the
</span><o:p></o:p></li><li style="mso-list:l0 level1 lfo1"><span style="font-size:12.0pt;font-family:CourierNewPSMT">applicable exemption.
</span><o:p></o:p></li></ol>
<p class="MsoNormal" style="text-align:justify"><span style="font-family:"Bookman Old Style",serif">Please provide some suggested fixes or language. Thanks. Arlene<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Bookman Old Style",serif;color:navy"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Bookman Old Style",serif;color:navy"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Bookman Old Style",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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