Florida Senate - 2022                                    SB 1470
       
       
        
       By Senator Stewart
       
       
       
       
       
       13-01428-22                                           20221470__
    1                        A bill to be entitled                      
    2         An act relating to taxation of fees for the use of
    3         real property; amending s. 212.031, F.S.; specifying
    4         tax rates for certain businesses on rental or license
    5         fees for the use of real property during a specified
    6         tax year; specifying the types of personal property
    7         not subject to the tax; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (f) is added to subsection (1) of
   12  section 212.031, Florida Statutes, to read:
   13         212.031 Tax on rental or license fee for use of real
   14  property.—
   15         (1)
   16         (f) During fiscal year 2022-2023 and applicable to
   17  businesses with gross revenue not exceeding $100,000:
   18         1. For the exercise of such privilege, a tax is levied at
   19  the rate of 2.75 percent of and on the total rent or license fee
   20  charged for such real property by the person charging or
   21  collecting the rental or license fee. The total rent or license
   22  fee charged for such real property must include payments for the
   23  granting of a privilege to use or occupy real property for any
   24  purpose and must include base rent, percentage rents, or similar
   25  charges. Such charges must be included in the total rent or
   26  license fee subject to tax under this section whether they can
   27  be attributed to the ability of the lessor’s or licensor’s
   28  property as used or operated to attract customers. Payments for
   29  intrinsically valuable personal property such as franchises,
   30  trademarks, service marks, logos, or patents are not subject to
   31  tax under this section. In the case of a contractual arrangement
   32  that provides for both payments taxable as total rent or license
   33  fee and payments not subject to tax, the tax must be based on a
   34  reasonable allocation of such payments and does not apply to
   35  that portion that is for the nontaxable payments.
   36         2. If the rental or license fee of any such real property
   37  is paid by way of property, goods, wares, merchandise, services,
   38  or other thing of value, the tax must be at the rate of 2.75
   39  percent of the value of the property, goods, wares, merchandise,
   40  services, or other thing of value.
   41         Section 2. This act shall take effect July 1, 2022.