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<p class="MsoNormal">Oh, do we know it will definitely be in 2024 that “the first day following the second month after the Florida Unemployment Compensation Trust Fund reaches its pre-pandemic balance (i.e. $4,071,519,600)” occurs? Glad to hear we’re finally
getting there.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Here’s my alert on this, with a bit more info: <a href="https://www.trenam.com/client-alert-floridas-sales-tax-on-commercial-leases-will-be-further-reduced-on-december-1-2023-with-an-additional-reduction-pending/">
Florida’s Sales Tax on Commercial Leases Will Be Further Reduced on December 1, 2023 (with an Additional Reduction Pending) - Trenam</a><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#003771;mso-ligatures:none">GREGORY R. HANEY</span></b><b><span style="font-size:1.0pt;font-family:"remialcxesans",serif;color:white;mso-ligatures:none"></span></b><b><span style="font-size:1.0pt;font-family:"template-qHcMuMjTEe2o4AAiSCOMRw",serif;color:white;mso-ligatures:none"></span></b><b><span style="font-size:1.0pt;font-family:"zone-1",serif;color:white;mso-ligatures:none"></span></b><b><span style="font-size:1.0pt;font-family:"zones-AQ",serif;color:white;mso-ligatures:none"></span></b><b><span style="font-size:12.0pt;color:#003771;mso-ligatures:none"><o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:#003771;mso-ligatures:none"> <b>| </b><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#003771;mso-ligatures:none">SHAREHOLDER<o:p></o:p></span></b></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#003771;mso-ligatures:none">Florida Bar Board Certified Specialist in Real Estate Law<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#003771;mso-ligatures:none">Dir: <a href="tel:727-820-3958" target="_blank"><span style="color:#003771;text-decoration:none">727-820-3958</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#003771;mso-ligatures:none"><a href="mailto:GHaney@trenam.com" target="_blank"><span style="color:#0000EE">email</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><u><span style="font-size:10.0pt;color:#0000EE;mso-ligatures:none"><a href="http://www.trenam.com/vcards/Gregory%20R.%20Haney.vcf" target="_blank"><span style="color:#0000EE">vcard</span></a></span></u><span style="font-size:10.0pt;color:#0000EE;mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal"><u><span style="font-size:10.0pt;color:#0000EE;mso-ligatures:none"><a href="https://www.trenam.com/people-list/gregory-scott-r-haney/" target="_blank" title="My Bio"><span style="color:#0000EE">bio</span></a></span></u><span style="font-size:10.0pt;color:#0000EE;mso-ligatures:none"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#003771;mso-ligatures:none">200 Central Avenue, Suite 1600, St. Petersburg, FL 33701<br>
101 East Kennedy Boulevard, Suite 2700, Tampa, FL 33602<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;color:#003771;mso-ligatures:none">Main: 727‑896‑7171 (St. Pete) or 813‑223‑7474 (Tampa) | www.trenam.com<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:10.0pt;mso-line-height-rule:exactly"><span style="font-size:8.5pt;color:#003771;mso-ligatures:none">WIRE FRAUD ADVISORY: Due to the increased risk associated with wire fraud and e-mail hacking and phishing attacks, in
the event you receive an e-mail from Trenam Law containing wire transfer instructions, please call Trenam Law using previously known contact information and NOT information provided in the email, to verify the information contained in the wire transfer instructions
prior to wiring funds.<o:p></o:p></span></p>
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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 10:55 AM<br>
<b>To:</b> landten@lists.flabarrpptl.org<br>
<b>Cc:</b> {F8106045}.ACTIVE@gmlaw.imanage.work<br>
<b>Subject:</b> Re: [RPPTL Leasing Committee] Sales Tax on Rent [IMAN-ACTIVE.FID8106045]<o:p></o:p></span></p>
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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.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="color:black;mso-ligatures:none">Eric D. Rapkin</span></b><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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><o:p></o:p></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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</span><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:red;mso-ligatures:none"><a href="https://www.akerman.com/vcards/165.vcf"><span style="color:red;text-decoration:none">vCard</span></a> |
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<span class="style1">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,
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<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none">
<a href="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a> <<a href="mailto:landten-bounces@lists.flabarrpptl.org">landten-bounces@lists.flabarrpptl.org</a>>
<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> <a href="mailto:landten@lists.flabarrpptl.org">landten@lists.flabarrpptl.org</a><br>
<b>Cc:</b> <a href="mailto:%7bF8106045%7d.ACTIVE@gmlaw.imanage.work">{F8106045}.ACTIVE@gmlaw.imanage.work</a><br>
<b>Subject:</b> [RPPTL Leasing Committee] Sales Tax on Rent [IMAN-ACTIVE.FID8106045]</span><o:p></o:p></p>
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<b><span style="font-size:13.5pt;color:red;mso-ligatures:none">[External to Akerman]</span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Greetings!</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
<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.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Poor Richard",serif;color:#1F497D;mso-ligatures:none">David Weisman</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Partner</span><o:p></o:p></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</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Greenspoon Marder LLP</span><o:p></o:p></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</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#1F497D;mso-ligatures:none">Fort Lauderdale, FL 33301
</span><o:p></o:p></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></span><o:p></o:p></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</span><o:p></o:p></p>
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<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></span><o:p></o:p></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></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="color:#1F497D;mso-ligatures:none"><img border="0" width="275" height="52" style="width:2.8645in;height:.5416in" id="Picture_x0020_1" src="cid:image009.png@01DA0D7C.B11FD490"></span><o:p></o:p></p>
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