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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:14.0pt;color:#1F497D'>Thank you Jordan.<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'>I sent your info to them and hope they will clear this up.<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'>I will report back. I am hoping it is indeed a local agent misunderstanding and not something ridiculous from the top down.<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><b><span style='font-size:14.0pt;color:#1F497D'>On a side note.</span></b><span style='font-size:14.0pt;color:#1F497D'> Many apartment managers do not realize that garage, car port, on site storage <u>is taxable</u> UNLESS buried into the rent and NOT separated out. While this is NOT in writing, the Florida Apartment Association hired a former high level person from the DOR as a consultant and this is what they stated years back. They reviewed and approved, not in writing, the attached, which as you can see, does not have any money listed out. Their position was if they do not see it, they will not tax it. This was after the DOR hit a load of apartment communities for a LOT of back taxes and penalties. <u>If you work for any apartment communities, make sure they do not separate it out in the lease or even advertise it as an extra charge amenity. </u>Build it into the rent.<u><o:p></o:p></u></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><div><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><table class=MsoNormalTable border=0 cellpadding=0 align=left width="100%" style='width:100.0%;margin-left:6.75pt;margin-right:6.75pt;margin-bottom:7.75pt'><tr style='height:19.9pt'><td width="16%" rowspan=2 style='width:16.3%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.9pt'><table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0 width=360 style='width:3.75in;border-collapse:collapse;border:none'><tr><td width=64 valign=top style='width:48.3pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:4.55pt;mso-height-rule:exactly'><a href="https://www.facebook.com/pages/Heist-Weisse-Wolk-PA/343965575625870"><span style='font-size:10.0pt;font-family:Consolas;color:#1F497D;text-decoration:none'><img border=0 width=37 height=37 id="_x0000_i1030" src="cid:image001.png@01D56267.CD615800"></span></a><span style='font-size:10.5pt;font-family:Consolas;color:#1F497D'><o:p></o:p></span></p></td><td width=296 valign=top style='width:221.7pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:4.55pt;mso-height-rule:exactly'><b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'><br></span></b><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Visit us on Facebook</span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p></td></tr></table></td><td width="82%" valign=bottom style='width:82.74%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.9pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p></td></tr><tr style='height:19.85pt'><td width="82%" valign=bottom style='width:82.74%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.85pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%;mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:4.55pt;mso-height-rule:exactly'><b><span style='font-size:12.0pt;line-height:115%;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#1F497D'>THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY. ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] <b>On Behalf Of </b>Jordan M Brill<br><b>Sent:</b> Tuesday, September 03, 2019 12:24 PM<br><b>To:</b> RPPTL Landlord Tenant Committee<br><b>Subject:</b> Re: [RPPTL LandTen] Sales/Tourist Tax<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>She is interpreting g (4). I believe It can be rebutted by affidavit as set forth in h(2)<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>(g) A "bona fide written lease" for periods longer than six months for continuous residence by the individual or entity leasing the transient accommodations to which the written lease applies will not be constituted when:<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>1. The lease contains a provision that would entitle the lessor of the leased transient accommodations to lease the accommodations back from the lessee during the lease period for the purpose of leasing the same accommodations to other lessees;<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>2. The lease contains a provision that would entitle the lessor of the leased transient accommodations to sublease, subrent, sublet, or license the accommodations to other persons for periods of six months or less;<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>3. The lease does not provide the lessee with the right to occupy the transient accommodations for the entire duration of the lease period;<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>4. The lease contains a provision that allows the lessee to cancel the lease, without penalty, at any time when the lessee has had no significant changes in circumstances; or<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>5. The lease contains a provision that would allow the lessee to avoid full payment of the stated amount of the rental charge or room rate.<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>(h)1. The Department will presume that the parties to the lease did not in fact intend to enter into a bona fide written lease for a period of more than six months for continuous residence when:<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>a. The leased transient accommodations are leased more than two times in a calendar year with each lease issued during that calendar year containing statements indicating that the lease period is for longer than six months; and<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>b. No lessee leased the transient accommodations for more than six months.<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>2. This presumption can be rebutted by documentary evidence (i.e., notarized statements, eviction documents, etc.) that provides, for each lease terminated prior to its stated termination date, that:<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>a. A significant change in circumstances of the lessee existed; or<o:p></o:p></span></p><p style='background:white'><span style='font-family:"Arial","sans-serif";color:#192031;letter-spacing:.1pt'>b. The lessor evicted the lessee for cause.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>*sent via mobile phone<br><br>Jordan Marcus Brill, Esq.<br>6421 Congress Ave., Suite 120<br>Boca Raton, FL 33487<br>(561)859-0679<br><a href="mailto:jordan@glachmanbrill.com">jordan@glachmanbrill.com</a><br><a href="http://www.glachmanbrill.com">www.glachmanbrill.com</a><br><br> <br>The information contained in this email message is intended for review and use of the senders intended recipient and no other. Any recipient or reader of this email that is not an intended recipient or reader is hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited; any wrongful dissemination or receipt shall not constitute a waiver of any privilege held by the sender or any intended recipient or client of the sender. If you have received this communication in error, please immediately notify us via email directed to <a href="mailto:jordan@glachmanbrill.com">jordan@glachmanbrill.com</a> and by telephone to 561-859-0679, and destroy the original message and all copies thereof and related communications thereto. Thank you.<o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>On Sep 3, 2019 12:06 PM, Harry Heist <<a href="mailto:harry@evict.com">harry@evict.com</a>> wrote:<o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>If anyone wishes to get involved, their email in Lee County is <a href="mailto:touristtax@leeclerk.org">touristtax@leeclerk.org</a> , attention Kathi.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>I just spoke with “Kathi” at the local DOR office who stood firm on this. I explained that hundreds if not thousands of apartment communities use the Early Termination/Liquidated Damages Addendum as part of what is called the Blue Moon/Florida Apartment Association Lease, AND, it is an addendum to the FAR/BAR lease as provided for (and written by me and a couple other people) way back when. Possibly around 2005.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>We helped draft this law and push it through after the massive class actions spawned by Yates v. Equity Residential in 2003.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#1F497D'>If the powers that be are to take this position, it would impact hundreds if not thousands of apartment communities and possibly tens or hundreds of thousands of landlords using the FAR/BAR lease.</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>Let’s hope this is a local agent’s misinterpretation.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>I must say that I always wondered about this as it is pretty clear that it does conflict with the DOR definition of “bonafide lease” if it indeed can be terminated. This termination comes with a penalty though if they pick Option #1.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>We really need a contact high up in the DOR. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>Harry</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><div><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><o:p></o:p></p><table class=MsoNormalTable border=0 cellpadding=0 align=left width="100%" style='width:100.0%;margin-left:6.75pt;margin-right:6.75pt;margin-bottom:5.5pt'><tr style='height:19.9pt'><td width="16%" rowspan=2 style='width:16.3%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.9pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=360 style='width:3.75in;border-collapse:collapse'><tr><td width=64 valign=top style='width:48.3pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><a href="https://www.facebook.com/pages/Heist-Weisse-Wolk-PA/343965575625870"><span style='font-size:10.0pt;font-family:Consolas;color:#1F497D;text-decoration:none'><img border=0 width=37 height=37 id="_x0000_i1025" src="cid:image002.png@01D56267.CD615800"></span></a><o:p></o:p></p></td><td width=296 valign=top style='width:221.7pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'><br></span></b><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Visit us on Facebook</span></b><o:p></o:p></p></td></tr></table></td><td width="82%" valign=bottom style='width:82.74%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.9pt'><p class=MsoNormal style='line-height:115%;mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><span style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif";color:#1F497D'> </span><o:p></o:p></p></td></tr><tr style='height:19.85pt'><td width="82%" valign=bottom style='width:82.74%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.85pt'><p class=MsoNormal style='line-height:115%;mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><b><span style='font-size:12.0pt;line-height:115%;font-family:"Arial","sans-serif";color:#1F497D'> </span></b><o:p></o:p></p></td></tr></table><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#1F497D'>THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY. ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p></div><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] <b>On Behalf Of </b>David Weisman<br><b>Sent:</b> Tuesday, September 03, 2019 11:19 AM<br><b>To:</b> RPPTL Landlord Tennant Committee; RPPTL Landlord Tenant Committee<br><b>Subject:</b> Re: [RPPTL LandTen] Sales/Tourist Tax</span><o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'>Likely just one agent’s misinterpretation. </span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><div><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Poor Richard","serif";color:#1F497D'>David Weisman</span></b><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Partner</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Board Certified Real Estate Lawyer</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Greenspoon Marder LLP</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'>200 E. Broward Blvd., Suite 1800</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Fort Lauderdale, FL 33301 </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Phone 954-491-1120 <b>Ext. 1015</b></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Direct Phone 954-343-6941</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#1F497D'><a href="mailto:David.Weisman@gmlaw.com"><span style='color:blue'>David.Weisman@gmlaw.com</span></a></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#1F497D'><a href="http://www.gmlaw.com/"><span style='color:blue'>www.GMlaw.com</span></a></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'><img border=0 width=192 height=42 id="_x0000_i1026" src="cid:image003.jpg@01D56267.CD615800" alt="gm-horizontal-bw_nolaw2 (2)"></span><o:p></o:p></p></div><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> landtencl-bounces@lists.flabarrpptl.org <landtencl-bounces@lists.flabarrpptl.org> <b>On Behalf Of </b>Brenda Ezell<br><b>Sent:</b> Tuesday, September 3, 2019 11:17 AM<br><b>To:</b> RPPTL Landlord Tenant Committee <landten@lists.flabarrpptl.org>; RPPTL Landlord Tennant Committee <landtencl@lists.flabarrpptl.org><br><b>Subject:</b> Re: [RPPTL LandTenCL] [RPPTL LandTen] Sales/Tourist Tax<o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><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.</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'>Brenda</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'>Regards,</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'>Brenda B. Ezell, B.C.S.</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'><img border=0 width=73 height=90 id="_x0000_i1027" src="cid:image004.png@01D56267.CD615800"></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Cambria","serif";color:#1F497D'><img border=0 width=131 height=57 id="_x0000_i1028" src="cid:image005.jpg@01D56267.CD615800"></span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'> </span><o:p></o:p></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</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'>Jacksonville, FL 32257</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'>904.432.3200 (o) </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'>904-432-3201 (f)</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";color:#2F5496'><a href="https://urldefense.com/v3/__http:/www.ezellfirmpa.com/__;!vMT899AqH_k!3_L7UKplxQSqvxRislLuszZ0klv2HX_XccrZO7uWlnVf5VXNyXg3bmMZN6mq5jwF1WQ$"><span style='color:#2F5496'>www.ezellfirmpa.com</span> [ezellfirmpa.com]</a></span><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Cambria","serif";font-variant:small-caps;color:#1F497D'> </span><o:p></o:p></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 or otherwise exempt from disclosure. They are intended solely for the use of the individual or entity to whom this e-mail is addressed. If you are not one of the named recipients or otherwise have reason to believe that you have received this message in error, please immediately notify the sender and delete this message immediately from your computer. Any other use, retention, dissemination, forwarding, printing, or copying of this e-mail is strictly prohibited.</span></i><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a> [<a href="mailto:landten-bounces@lists.flabarrpptl.org">mailto:landten-bounces@lists.flabarrpptl.org</a>] <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' <<a href="mailto:landten@lists.flabarrpptl.org">landten@lists.flabarrpptl.org</a>>; <a href="mailto:landtenCL@lists.flabarrpptl.org">landtenCL@lists.flabarrpptl.org</a><br><b>Subject:</b> [RPPTL LandTen] Sales/Tourist Tax<o:p></o:p></p></div></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>Here is a doozy.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></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”.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></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.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'>Harry</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'> </span><o:p></o:p></p><div><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="https://urldefense.com/v3/__http:/www.evict.com/__;!vMT899AqH_k!3_L7UKplxQSqvxRislLuszZ0klv2HX_XccrZO7uWlnVf5VXNyXg3bmMZN6mqbQavFyg$"><b><span style='font-family:"Arial","sans-serif";color:blue'>www.evict.com</span></b> [evict.com]</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><o:p></o:p></p><table class=MsoNormalTable border=0 cellspacing=3 cellpadding=0 align=left width="100%" style='width:100.0%;margin-left:6.75pt;margin-right:6.75pt;margin-bottom:-.05pt'><tr style='height:19.9pt'><td width="16%" rowspan=2 style='width:16.3%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.9pt'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=360 style='width:3.75in;border-collapse:collapse'><tr><td width=64 valign=top style='width:48.3pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><a href="https://urldefense.com/v3/__https:/www.facebook.com/pages/Heist-Weisse-Wolk-PA/343965575625870__;!vMT899AqH_k!3_L7UKplxQSqvxRislLuszZ0klv2HX_XccrZO7uWlnVf5VXNyXg3bmMZN6mqG3lLhyM$"><span style='font-size:10.0pt;color:#1F497D;text-decoration:none'><img border=0 width=37 height=37 id="Picture_x0020_1" src="cid:image002.png@01D56267.CD615800"></span>[facebook.com]</a><o:p></o:p></p></td><td width=296 valign=top style='width:221.7pt;padding:0in 5.4pt 0in 5.4pt'><p class=MsoNormal style='mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><b><span style='font-size:12.0pt;font-family:"Arial","sans-serif";color:#1F497D'><br></span></b><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Visit us on Facebook</span></b><o:p></o:p></p></td></tr></table></td><td width="82%" valign=bottom style='width:82.74%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.9pt'><p class=MsoNormal style='line-height:115%;mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><span style='font-size:10.0pt;line-height:115%;font-family:"Times New Roman","serif";color:#1F497D'> </span><o:p></o:p></p></td></tr><tr style='height:19.85pt'><td width="82%" valign=bottom style='width:82.74%;padding:1.5pt 1.5pt 1.5pt 1.5pt;height:19.85pt'><p class=MsoNormal style='line-height:115%;mso-element:frame;mso-element-frame-hspace:9.0pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:column;mso-height-rule:exactly'><b><span style='font-size:12.0pt;line-height:115%;font-family:"Arial","sans-serif";color:#1F497D'> </span></b><o:p></o:p></p></td></tr></table><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#1F497D'>THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND INTENDED FOR THE PERSONS NAMED ABOVE ONLY. ALL OTHER USE, COPYING, OR DISTRIBUTION IS STRICTLY PROHIBITED.</span><o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'> </span><o:p></o:p></p></div><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>GREENSPOON MARDER LLP LEGAL NOTICE <br>The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. </span><o:p></o:p></p><p>Unless specifically indicated otherwise, any discussion of tax issues contained in this e-mail, including any attachments, is not, and is not intended to be, "written advice" as defined in Section 10.37 of Treasury Department Circular 230.<o:p></o:p></p><p>A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.<o:p></o:p></p></div></div></div></body></html>