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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><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><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;color:#1F497D;text-decoration:none'><img border=0 width=37 height=37 id="Picture_x0020_1" src="cid:image001.png@01D56499.D94884C0"></span></a><span style='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><p><span style='color:#1F497D'> </span><o:p></o:p></p></div></div></div></body></html>