Florida Senate - 2015                                     SB 140
       By Senator Hukill
       8-00120-15                                             2015140__
    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; making technical changes;
    6         providing an effective date.
    8  Be It Enacted by the Legislature of the State of Florida:
   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 5 6 percent of and on the total rent or
   17  license fee charged for such real property by the person
   18  charging or collecting the rental or license fee. The total rent
   19  or license fee charged for such real property must shall include
   20  payments for the granting of a privilege to use or occupy real
   21  property for any purpose and must shall include base rent,
   22  percentage rents, or similar charges. Such charges must shall be
   23  included in the total rent or license fee subject to tax under
   24  this section whether or not they can be attributed to the
   25  ability of the lessor’s or licensor’s property as used or
   26  operated to attract customers. Payments for intrinsically
   27  valuable personal property such as franchises, trademarks,
   28  service marks, logos, or patents are not subject to tax under
   29  this section. If In the case of a contractual arrangement that
   30  provides for both payments that are taxable as total rent or
   31  license fee and payments that are not taxable subject to tax,
   32  the tax shall be based on a reasonable allocation of such
   33  payments and does shall not apply to the that portion which is
   34  for the nontaxable payments.
   35         (d) If When the rental or license fee of any such real
   36  property is paid by way of property, goods, wares, merchandise,
   37  services, or other thing of value, the tax shall be at the rate
   38  of 5 6 percent of the value of the property, goods, wares,
   39  merchandise, services, or other thing of value.
   40         Section 2. This act shall take effect January 1, 2016.