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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt'>Arlene:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>I read the language as more of an authorization of the DOR to review if needed. Currently, sales tax is self-reported, and DOR does not review anything unless DOR determines an audit is warranted. So I just read the language to allow the DOR to review the lease if it is questioning the amount of sales tax due. Of course, that could not be the intent of the actual drafter, but it is what I would like to think the intent was. With that being said, I came up with the below, which turns this into an investigative right as part of an audit.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><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 class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 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:l2 level1 lfo3'><span style='font-family:CourierNewPSMT'>provided in this paragraph, <b><u>as part of any administrative review undertaken by the department,</u></b> the department <b><u>shall be entitled to</u></b> <s>may</s> 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:l2 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:l2 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:l2 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><span style='font-size:11.0pt'>Just my $0.02.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>And don’t even get me started on the accounting and administrative headaches involved with partial tax exemptions that escalate on an annual basis.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'>Thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Scott A. Frank<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>LAW OFFICES OF SCOTT A. FRANK, P.A.</span></b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>3201 W. Commercial Boulevard, Suite 218<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>Fort Lauderdale, Florida 33309<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>p: (561) 826-5400<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'>f: (561) 423-5721 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><a href="mailto:sfrank@saflaw.com"><span style='color:blue'>sfrank@saflaw.com</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'> <o:p></o:p></span></p><p class=MsoNormal><i><span style='font-size:8.0pt;font-family:"Verdana",sans-serif;color:black'>If you believe that you have received this message in error, please notify the sender by reply transmission and delete the message without copying or disclosing it.<br><br>Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.</span></i><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:black'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><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></div></div><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><ol start=277 type=1><li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo4'><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 lfo4'><span style='font-family:CourierNewPSMT'>provided in this paragraph, <b><u>as part of any administrative review undertaken by the department,</u></b> the department <b><u>shall be entitled to</u></b> <s>may</s> 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 lfo4'><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 lfo4'><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 lfo4'><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></div></body></html>