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<p class="MsoNormal"><span style="font-size:11.0pt">Just by way of background, this bill has been introduced every year since at least 2017, and has not passed. I’m not sure if it has ever even been heard in committee. The bill is VERY difficult for DOR to
administer. <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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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#72B93B">Trey Goldman<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#797979"><br>
Legislative Counsel</span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#73BA3C">
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#797979">|</span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#73BA3C">
</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#72B93B">Florida</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#4681B5">Realtors®<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#797979">200 South Monroe Street, Tallahassee, FL 32301<br>
</span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#71B83A">talk:</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#777777"> 850.224.1400 x2505<br>
</span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#71B83A">direct:
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#777777">850.521.3277
</span><span style="font-size:11.0pt;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#73BA3C">visit:</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#797979">
</span><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="http://www.floridarealtors.org/"><span style="color:blue">http://www.floridarealtors.org</span></a><o:p></o:p></span></u></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#71B83A">Facebook:</span></b><span style="font-size:10.0pt;color:black"> <a href="http://www.floridarealtors.org/facebook"><span style="color:blue">http://www.floridarealtors.org/facebook</span></a><u><br>
</u></span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#71B83A">Twitter:</span></b><span style="font-size:10.0pt;color:black"> <a href="http://www.floridarealtors.org/twitter"><span style="color:blue">http://www.floridarealtors.org/twitter</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#7B7B7B">The Voice for Real Estate® in Florida</span><span style="font-size:11.0pt;color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt"> landten-bounces@lists.flabarrpptl.org <landten-bounces@lists.flabarrpptl.org>
<b>On Behalf Of </b>Arlene Udick<br>
<b>Sent:</b> Tuesday, February 19, 2019 2:26 PM<br>
<b>To:</b> RPPTL Landlord Tenant Committee <landten@lists.flabarrpptl.org><br>
<b>Subject:</b> [RPPTL LandTen] Proposed SB 618<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<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 style="color:navy">—</span>back is limited to Chapter 212.031 FS -
<span style="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></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>
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<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<span style="font-family:CourierNewPSMT">For purposes of administering and implementing the exemptions
</span><span style="font-size:11.0pt"><o:p></o:p></span></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<span style="font-family:CourierNewPSMT">provided in this paragraph, the department may review any lease,
</span><span style="font-size:11.0pt"><o:p></o:p></span></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<span style="font-family:CourierNewPSMT">license, or other such information as may be available to
</span><span style="font-size:11.0pt"><o:p></o:p></span></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<span style="font-family:CourierNewPSMT">determine the total rental charge that is subject to the
</span><span style="font-size:11.0pt"><o:p></o:p></span></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo3">
<span style="font-family:CourierNewPSMT">applicable exemption. </span><span style="font-size:11.0pt"><o:p></o:p></span></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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