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<p class="MsoNormal"><span style="color:#1F497D">This is unbelievable. I will forward this to the Commercial Real Estate Committee for distribution on their listserv as well. Thanks Harry.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Brenda<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D">Regards,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D">Brenda B. Ezell, B.C.S.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D"><img width="73" height="90" id="_x0000_i1027" src="cid:image002.png@01D56249.0ADEB5C0"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Cambria",serif;color:#1F497D"><img width="131" height="57" id="_x0000_i1026" src="cid:image003.jpg@01D56249.0ADEB5C0"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D">3560 Cardinal Point Drive, Suite 202<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D">Jacksonville, FL 32257<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D">904.432.3200 (o)
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D">904-432-3201 (f)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Cambria",serif;color:#2F5496"><a href="http://www.ezellfirmpa.com/"><span style="color:#2F5496">www.ezellfirmpa.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Cambria",serif;font-variant:small-caps;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><i><span style="font-size:8.0pt;font-family:"Cambria",serif;color:black">CONFIDENTIALITY NOTICE: This e-mail and any files transmitted with it are confidential and may contain information which is legally privileged
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org]
<b>On Behalf Of </b>Harry Heist<br>
<b>Sent:</b> Tuesday, September 3, 2019 10:56 AM<br>
<b>To:</b> 'RPPTL Landlord Tenant Committee' <landten@lists.flabarrpptl.org>; landtenCL@lists.flabarrpptl.org<br>
<b>Subject:</b> [RPPTL LandTen] Sales/Tourist Tax<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D">Here is a doozy.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D">A local DOR office is saying if the lease has the Early Termination Addendum a/k/a Liquidated Damages Addendum (and that would be in the FAR/BAR lease and the Blue Moon-Florida Apartment Lease
used by hundreds if not thousands of apartment communities in Florida and is provided for in law) the landlord must pay sales/tourist tax as it is not a “bona fide lease”.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D">Does anyone have a contact high up in the DOR? This could easily render a million or more current leases in effect taxable as seasonals if they take this position.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D">Harry<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Arial",sans-serif;color:#1F497D">LAW OFFICES OF
<br>
HEIST, WEISSE & WOLK P.A.<br>
PH: 1 800 253 8428<br>
FAX: 1 800 367 9038<br>
"Serving the Property Management Professional"<br>
Website: </span></b><span style="color:#1F497D"><a href="http://www.evict.com/"><b><span style="font-family:"Arial",sans-serif;color:blue">www.evict.com</span></b></a></span><b><span style="font-family:"Arial",sans-serif;color:#1F497D">
<br>
Email: </span></b><span style="color:#1F497D"><a href="mailto:harry@evict.com"><b><span style="font-family:"Arial",sans-serif;color:blue">harry@evict.com</span></b></a></span><b><span style="font-family:"Arial",sans-serif;color:#1F497D"><o:p></o:p></span></b></p>
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