<html><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;" class="">So if the building is a commercial condo with 10 units, even if all owned by the same owner it would be 10k for each unit not subject to tax but if it were not in condo form it would be 10k total for all 10 rentals? Seems unjust.<div class=""><br class=""></div><div class="">Deborah Marks</div><div class="">Deborah Marks, PLLC</div><div class="">18495 South Dixie Highway</div><div class="">Suite 134</div><div class="">Miami, FL 33157</div><div class="">305-372-9400</div><div class=""><br class=""></div><div class=""><br class=""><div><blockquote type="cite" class=""><div class="">On Feb 19, 2019, at 2:25 PM, Arlene Udick <<a href="mailto:arlene@udicklaw.com" class="">arlene@udicklaw.com</a>> wrote:</div><br class="Apple-interchange-newline"><div class=""><div class="WordSection1" style="page: WordSection1; caret-color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;"><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: "Bookman Old Style", serif;" class="">To All,<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: "Bookman Old Style", serif;" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif; text-align: justify;" class=""><span style="font-family: "Bookman Old Style", serif;" class="">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;" class="">—</span><span style="font-family: "Bookman Old Style", serif;" class="">back is limited to Chapter 212.031 FS -<span class="Apple-converted-space"> </span></span><span style="font-family: "Bookman Old Style", serif;" class="">Tax on Commercial Real Property;<span style="background-color: white; background-position: initial initial; background-repeat: initial initial;" class=""> 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 class=""></o:p></span></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif; text-align: justify;" class=""><span style="font-family: "Bookman Old Style", serif; background-color: white;" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif; text-align: justify;" class=""><span style="font-family: "Bookman Old Style", serif; background-color: white;" class="">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 class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif; text-align: justify;" class=""><span style="font-family: "Bookman Old Style", serif; background-color: white;" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif; text-align: justify;" class=""><span style="font-family: "Bookman Old Style", serif; background-color: white;" class="">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 class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif; text-align: justify;" class=""><span style="font-family: "Bookman Old Style", serif; background-color: white;" class=""><o:p class=""> </o:p></span></div><ol start="277" type="1" style="margin-bottom: 0in;" class=""><li class=""><span style="font-size: 12pt; font-family: CourierNewPSMT;" class="">For purposes of administering and implementing the exemptions</span><o:p class=""></o:p></li><li class=""><span style="font-size: 12pt; font-family: CourierNewPSMT;" class="">provided in this paragraph, the department may review any lease,</span><o:p class=""></o:p></li><li class=""><span style="font-size: 12pt; font-family: CourierNewPSMT;" class="">license, or other such information as may be available to</span><o:p class=""></o:p></li><li class=""><span style="font-size: 12pt; font-family: CourierNewPSMT;" class="">determine the total rental charge that is subject to the</span><o:p class=""></o:p></li><li class=""><span style="font-size: 12pt; font-family: CourierNewPSMT;" class="">applicable exemption.</span><o:p class=""></o:p></li></ol><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif; text-align: justify;" class=""><span style="font-family: "Bookman Old Style", serif;" class="">Please provide some suggested fixes or language. Thanks. Arlene<o:p class=""></o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: "Bookman Old Style", serif; color: navy;" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: "Bookman Old Style", serif; color: navy;" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif;" class=""><span style="font-family: "Bookman Old Style", serif;" class=""><o:p class=""> </o:p></span></div><div style="margin: 0in 0in 0.0001pt; font-size: 12pt; font-family: Calibri, sans-serif;" class=""><span style="font-size: 11pt;" class=""><o:p class=""> </o:p></span></div></div><span style="caret-color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; float: none; display: inline !important;" class="">_______________________________________________</span><br style="caret-color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class=""><span style="caret-color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; float: none; display: inline !important;" class="">landten mailing list</span><br style="caret-color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class=""><a href="mailto:landten@lists.flabarrpptl.org" style="color: rgb(149, 79, 114); text-decoration: underline; font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" class="">landten@lists.flabarrpptl.org</a><br style="caret-color: rgb(0, 0, 0); font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;" class=""><a href="http://mailman.fsr.com/mailman/listinfo/landten" style="color: rgb(149, 79, 114); text-decoration: underline; font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" class="">http://mailman.fsr.com/mailman/listinfo/landten</a></div></blockquote></div><br class=""></div></body></html>