Florida Senate - 2014                                     SB 176
       
       
        
       By Senator Hukill
       
       
       
       
       
       8-00189B-14                                            2014176__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; amending s. 212.031, F.S.; reducing the
    4         tax levied on rental or license fees charged for the
    5         use of real property effective on a certain date;
    6         providing an effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraphs (c) and (d) of subsection (1) of
   11  section 212.031, Florida Statutes, are amended to read:
   12         212.031 Tax on rental or license fee for use of real
   13  property.—
   14         (1)
   15         (c) For the exercise of such privilege, a tax is levied in
   16  an amount equal to 6 percent of and on the total rent or license
   17  fee charged for such real property by the person charging or
   18  collecting the rental or license fee. The total rent or license
   19  fee charged for such real property must shall include payments
   20  for the granting of a privilege to use or occupy real property
   21  for any purpose and must shall include base rent, percentage
   22  rents, or similar charges. Such charges must shall be included
   23  in the total rent or license fee subject to tax under this
   24  section whether or not they can be attributed to the ability of
   25  the lessor’s or licensor’s property as used or operated to
   26  attract customers. Payments for intrinsically valuable personal
   27  property such as franchises, trademarks, service marks, logos,
   28  or patents are not subject to tax under this section. In the
   29  case of a contractual arrangement that provides for both
   30  payments taxable as total rent or license fee and payments not
   31  subject to tax, the tax shall be based on a reasonable
   32  allocation of such payments and does shall not apply to that
   33  portion which is for the nontaxable payments. Effective January
   34  1, 2015, the tax levied under this paragraph is reduced to 5
   35  percent.
   36         (d) If When the rental or license fee of any such real
   37  property is paid by way of property, goods, wares, merchandise,
   38  services, or other thing of value, the tax shall be at the rate
   39  of 6 percent of the value of the property, goods, wares,
   40  merchandise, services, or other thing of value. Effective
   41  January 1, 2015, the tax rate imposed under this paragraph is
   42  reduced to 5 percent.
   43         Section 2. This act shall take effect July 1, 2014.