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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:14.0pt;color:#1F497D'>Please see below resolving the local DOR office misunderstanding of the statute.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#1F497D'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#1F497D'>Harry Heist<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:14.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Good morning,<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:#1F4E79'>Clerk’s legal counsel has provided an opinion for guidance in determining whether a bona fide long term written lease should be considered a taxable event or not. In part: <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F4E79'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif"'>“……. </span><i>Despite what the Department of Revenue may have previously indicated, it is my opinion that the inclusion of an early termination or liquidated damages clause does not automatically make the lease a taxable event. If the early termination / liquidated damages clause has a zero or de minimis amount, that is certainly a red flag which would heavily favor finding a taxable event. However, the ultimate issue is the intent of the parties to enter into a lease for six months or more, and that is what our office should be endeavoring to ascertain.”<o:p></o:p></i></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Please contact me with any questions.<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: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;font-family:Consolas;color:#1F497D;text-decoration:none'><img border=0 width=37 height=37 id="_x0000_i1026" src="cid:image002.png@01D57175.52888A50"></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"'> Harry Heist [mailto:harry@evict.com] <br><b>Sent:</b> Friday, September 06, 2019 10:00 AM<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><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 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