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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">And at some point in 2024 will go down to 2% (plus any county surtax) when the unemployment trust fund is replenished.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="color:black;mso-ligatures:none">Eric D. Rapkin</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri Light",sans-serif;color:black;mso-ligatures:none">(He/Him/His)</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri Light",sans-serif;color:black;mso-ligatures:none">Chair, Real Estate Practice Group</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri Light",sans-serif;color:black;mso-ligatures:none">Akerman LLP | 201 East Las Olas Boulevard, Suite 1800 | Ft. Lauderdale, FL 33301</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri Light",sans-serif;color:black;mso-ligatures:none">D: 954 759 8962 | C: 305 343 6129</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:10.0pt;font-family:"Calibri Light",sans-serif;color:black;mso-ligatures:none"><a href="mailto:eric.rapkin@akerman.com" title="Click to send email to Rapkin, Eric (Ptnr-Ftl)"><span style="color:black">eric.rapkin@akerman.com</span></a></span></u><span style="mso-ligatures:none">
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CONFIDENTIALITY NOTE: The information contained in this transmission may be privileged and confidential, and 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
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<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> landten-bounces@lists.flabarrpptl.org <landten-bounces@lists.flabarrpptl.org>
<b>On Behalf Of </b>RPPTL Real Estate Leasing Committee<br>
<b>Sent:</b> Thursday, November 2, 2023 10:51 AM<br>
<b>To:</b> landten@lists.flabarrpptl.org<br>
<b>Cc:</b> {F8106045}.ACTIVE@gmlaw.imanage.work<br>
<b>Subject:</b> [RPPTL Leasing Committee] Sales Tax on Rent [IMAN-ACTIVE.FID8106045]<o:p></o:p></span></p>
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<b><span style="font-size:13.5pt;color:red;mso-ligatures:none">[External to Akerman]</span></b><span style="mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Greetings!<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">I am not sure if this has been circulated and I missed it or if this is a surprise, but someone mentioned in a social setting that the Florida Sales Tax rate on rent was going
down a full point. This means 4.5% at the state level, plus any local surtax. Attached is the DOR bulletin.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Poor Richard",serif;color:#1F497D;mso-ligatures:none">David Weisman<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Partner<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Board Certified Real Estate Lawyer<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Greenspoon Marder LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">200 E. Broward Blvd., Suite 1800<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Fort Lauderdale, FL 33301
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Phone 954-491-1120
<b>Ext. 1015</b><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Direct Phone 954-343-6941<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"><a href="mailto:David.Weisman@gmlaw.com"><span style="color:blue">David.Weisman@gmlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"><a href="https://urldefense.com/v3/__http:/www.gmlaw.com/__;!!N5JibfVf!MxnvigaO3BQD1byA6r06Pm5fI40yiSaHiiJGZaZ71vT_K1HQnEFin7T-aoCmEh5-1A7ZDlxd3qifilwTuElcSiXQtz0$"><span style="color:blue">www.GMlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D;mso-ligatures:none"><img border="0" width="275" height="52" style="width:2.868in;height:.5416in" id="Picture_x0020_1" src="cid:image001.png@01DA0D7B.05BA87E0"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:none"><o:p></o:p></span></p>
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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. <o:p></o:p></span></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>
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