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<p class="MsoNormal">If they are making an erroneous interpretation of the administrative code, you will need a good tax attorney. I recommend
<a href="https://www.floridasalestax.com/">https://www.floridasalestax.com/</a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Jordan <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D">Jordan Marcus Brill, Esq.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Glachman & Brill, P.A. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">6421 Congress Ave., Suite 120<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Boca Raton, FL 33487<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">(561)859-0679</span><o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:jordan@glachmanbrill.com">jordan@glachmanbrill.com</a><o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.glachmanbrill.com/">www.glachmanbrill.com</a><o:p></o:p></p>
<p class="MsoNormal"><i><span style="color:#1F497D"> </span></i><o:p></o:p></p>
<p class="MsoNormal"><i><span style="color:#1F497D">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 </span></i><i><span style="color:#0563C1"><a href="mailto:jordan@glachmanbrill.com"><span style="color:blue">jordan@glachmanbrill.com</span></a></span></i><i><span style="color:#1F497D">
and by telephone to 561-859-0679, and destroy the original message and all copies thereof and related communications thereto. Thank you.</span></i><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> landten-bounces@lists.flabarrpptl.org <b>On Behalf Of
</b>Harry Heist<br>
<b>Sent:</b> Friday, September 6, 2019 10:00 AM<br>
<b>To:</b> 'RPPTL Landlord Tenant Committee' <landten@lists.flabarrpptl.org><br>
<b>Subject:</b> Re: [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"><b><span style="font-size:16.0pt;color:#1F497D">See below.<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:16.0pt;color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:16.0pt;color:#1F497D">Harry<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mr. Heist,<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">The Lee County Clerk of Court, Tourist Development Tax Office follows the guidelines set forth by the Florida Department of Revenue. Our office requested a Letter of Technical Advice (“LTA”) in 2016 regarding
this issue of an early termination clause documented on a bona fide long term lease and received a response from a Senior Attorney in their Technical Assistance & Dispute Resolution Department. It was determined at that time that a bona fide written lease
must contain various criteria, see rule 12A-1.061(17)(d)-(e) F.A.C. If a lease contains a provision that allows for the lease to avoid fully paying the lease period, the lease is not considered to be a bona fide lease, despite the lease being for a continuous
period of more than six months, see rule 12A-1.061(17)(g)5., F.A.C. Accordingly, the lease is subject to sales tax and tourist development tax.<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">You may want to consider contacting the Florida Department of Revenue and request your own LTA however if you want an official binding statement from DOR, you can file a written request for Technical Assistance
Advisement (“TAA”).<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">If our office can assist you further, please contact me.<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">Thank you,<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:black"> </span></b><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D">Joan M. Dehler<br>
</span></b><b><span style="font-family:"Californian FB",serif;color:#1F497D">Senior Tourist Tax Auditor & Collections Supervisor</span></b><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D"><br>
</span></b><b><span style="font-family:"Californian FB",serif;color:#1F497D">Inspector General Department</span></b><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D"><br>
</span></b><b><span style="font-family:"Californian FB",serif;color:#1F497D">Lee County Clerk of Court</span></b><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D"><br>
</span></b><b><span style="font-family:"Californian FB",serif;color:#1F497D">PO Box 2469, Ft Myers, FL 33902</span></b><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D"><br>
</span></b><b><span style="font-family:"Wingdings 2";color:#0070C0">'</span></b><b><span style="font-family:"Californian FB",serif;color:black"> </span></b><b><span style="font-family:"Californian FB",serif;color:#1F497D">(239) 533-5493</span></b><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D"><br>
</span></b><b><span style="font-family:"Wingdings 2";color:#0070C0">7</span></b><b><span style="font-family:"Californian FB",serif;color:black">
</span></b><b><span style="font-family:"Californian FB",serif;color:#1F497D">(239) 485-5489</span></b><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D"><br>
</span></b><span style="font-size:9.0pt;font-family:Wingdings;color:#0070C0">*</span><span style="font-size:9.0pt;font-family:Wingdings;color:teal">
</span><span style="color:#1F497D"><a href="mailto:JDehler@leeclerk.org"><span style="font-size:10.0pt;font-family:"Californian FB",serif;color:blue">JDehler@leeclerk.org</span></a></span><b><span style="font-size:12.0pt;font-family:"Californian FB",serif;color:#1F497D"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:red;letter-spacing:.3pt">Report Fraud, Waste, Abuse, & Financial Mismanagement:
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D;letter-spacing:.3pt">Anonymous Tips:
</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><a href="http://www.leeclerk.org/"><span style="color:blue;letter-spacing:.3pt">www.LeeClerk.org</span></a></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:gray;letter-spacing:.3pt">
</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D;letter-spacing:.3pt">|
</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:red;letter-spacing:.3pt">Hotline</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D;letter-spacing:.3pt">: (239) 337-7799<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"><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>
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