Florida Senate - 2019                                    SB 1642
       By Senator Gainer
       2-01603-19                                            20191642__
    1                        A bill to be entitled                      
    2         An act relating to the sales tax on commercial real
    3         property rentals; amending s. 212.031, F.S.; reducing
    4         the rate of the tax; providing an effective date.
    6  Be It Enacted by the Legislature of the State of Florida:
    8         Section 1. Paragraphs (c) and (d) of subsection (1) of
    9  section 212.031, Florida Statutes, are amended to read:
   10         212.031 Tax on rental or license fee for use of real
   11  property.—
   12         (1)
   13         (c) For the exercise of such privilege, a tax is levied at
   14  the rate of 5.5 5.7 percent of and on the total rent or license
   15  fee charged for such real property by the person charging or
   16  collecting the rental or license fee. The total rent or license
   17  fee charged for such real property shall include payments for
   18  the granting of a privilege to use or occupy real property for
   19  any purpose and shall include base rent, percentage rents, or
   20  similar charges. Such charges shall be included in the total
   21  rent or license fee subject to tax under this section whether or
   22  not they can be attributed to the ability of the lessor’s or
   23  licensor’s property as used or operated to attract customers.
   24  Payments for intrinsically valuable personal property such as
   25  franchises, trademarks, service marks, logos, or patents are not
   26  subject to tax under this section. In the case of a contractual
   27  arrangement that provides for both payments taxable as total
   28  rent or license fee and payments not subject to tax, the tax
   29  shall be based on a reasonable allocation of such payments and
   30  shall not apply to that portion which is for the nontaxable
   31  payments.
   32         (d) When the rental or license fee of any such real
   33  property is paid by way of property, goods, wares, merchandise,
   34  services, or other thing of value, the tax shall be at the rate
   35  of 5.5 5.7 percent of the value of the property, goods, wares,
   36  merchandise, services, or other thing of value.
   37         Section 2. This act shall take effect July 1, 2019.