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<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
<span style="letter-spacing:0.1px">She is interpreting g (4). I believe It can be rebutted by affidavit as set forth in h(2)</span><br>
</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
(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:</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
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;</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
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;</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
3. The lease does not provide the lessee with the right to occupy the transient accommodations for the entire duration of the lease period;</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
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</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
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.</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
(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:</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
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</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
b. No lessee leased the transient accommodations for more than six months.</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
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:</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
a. A significant change in circumstances of the lessee existed; or</p>
<p style="color:rgb(25,32,49); font-family:"open sans",sans-serif; font-size:15.7236px; letter-spacing:0.1px; background-color:rgb(255,255,255)">
b. The lessor evicted the lessee for cause.</p>
<br>
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<br>
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6421 Congress Ave., Suite 120<br>
Boca Raton, FL 33487<br>
(561)859-0679<br>
jordan@glachmanbrill.com<br>
www.glachmanbrill.com<br>
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<div class="gmail_extra"><br>
<div class="gmail_quote">On Sep 3, 2019 12:06 PM, Harry Heist <harry@evict.com> wrote:<br type="attribution">
</div>
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<div class="WordSection1">
<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></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></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></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></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></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></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></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D">Let’s hope this is a local agent’s misinterpretation.</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></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></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D">We really need a contact high up in the DOR.
</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D">Harry</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </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"></span></b></p>
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<p class="MsoNormal" style=""><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_i1029" src="cid:image004.png@01D5624F.59432A10"></span></a><span style="font-size:10.5pt; font-family:Consolas; color:#1F497D"></span></p>
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</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"></span></p>
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<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
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<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></p>
</div>
</div>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><span style="color:#1F497D">Likely just one agent’s misinterpretation.
</span></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span></p>
<div>
<p class="MsoNormal"><b><span style="font-size:14.0pt; font-family:"Poor Richard","serif"; color:#1F497D">David Weisman</span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt; font-family:"Arial","sans-serif"; color:#1F497D">Partner</span></p>
<p class="MsoNormal"><span style="font-size:12.0pt; font-family:"Arial","sans-serif"; color:#1F497D">Board Certified Real Estate Lawyer</span></p>
<p class="MsoNormal"><span style="font-size:12.0pt; font-family:"Arial","sans-serif"; color:#1F497D">Greenspoon Marder LLP</span></p>
<p class="MsoNormal"><span style="font-size:12.0pt; font-family:"Arial","sans-serif"; color:#1F497D">200 E. Broward Blvd., Suite 1800</span></p>
<p class="MsoNormal"><span style="font-size:12.0pt; font-family:"Arial","sans-serif"; color:#1F497D">Fort Lauderdale, FL 33301
</span></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></p>
<p class="MsoNormal"><span style="font-size:12.0pt; font-family:"Arial","sans-serif"; color:#1F497D">Direct Phone 954-343-6941</span></p>
<p class="MsoNormal"><span style="font-size:10.5pt; font-family:"Arial","sans-serif"; color:#1F497D"> </span></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></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></p>
<p class="MsoNormal"><span style="font-size:10.5pt; font-family:"Arial","sans-serif"; color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="color:#1F497D"><img border="0" width="192" height="42" id="_x0000_i1025" src="cid:image005.jpg@01D5624F.59432A10" alt="gm-horizontal-bw_nolaw2 (2)"></span><span style="font-size:12.0pt; font-family:"Times New Roman","serif"; color:#1F497D"></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"> </span></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</p>
</div>
</div>
<p class="MsoNormal"> </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></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="color:#1F497D">Brenda</span></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D">Regards,</span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D">Brenda B. Ezell, B.C.S.</span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D"> </span></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_i1026" src="cid:image007.png@01D5624F.59432A10"></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt; font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif"; color:#1F497D"><img border="0" width="131" height="57" id="_x0000_i1027" src="cid:image008.jpg@01D5624F.59432A10"></span></p>
<p class="MsoNormal"><span style="font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D"> </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</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt; font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D">Jacksonville, FL 32257</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)
</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)</span></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></p>
<p class="MsoNormal"><span style="font-size:10.0pt; font-family:"Cambria","serif"; font-variant:small-caps; color:#1F497D"> </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
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<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</p>
</div>
</div>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D">Here is a doozy.</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </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”.</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </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.</span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D"> </span></p>
<p class="MsoNormal"><span style="font-size:14.0pt; color:#1F497D">Harry</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="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><b><span style="font-family:"Arial","sans-serif"; color:#1F497D"></span></b></p>
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<p class="MsoNormal" style=""><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:image009.png@01D5624F.59432A10"></span>[facebook.com]</a><span style="color:#1F497D"></span></p>
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</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"></span></p>
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