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A bill to be entitled

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An act relating to the sales tax on rent; amending s.

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212.031, F.S.; providing that the tax levied on rent or

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license fees charged for the use or occupancy of certain

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property may not be assessed against any portion of the

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rent or license fee attributable to the payment of

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property taxes; providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Paragraph (c) of subsection (1) of section

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212.031, Florida Statutes, is amended to read:

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     212.031  Tax on rental or license fee for use of real

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property.--

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     (1)

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     (c) The tax levied under this section shall be For the

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exercise of such privilege, a tax is levied in an amount equal to

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6 percent of and on the total rent or license fee charged for

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such real property by the person charging or collecting the

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rental or license fee. The total rent or license fee charged for

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such real property shall include payments for the granting of a

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privilege to use or occupy real property for any purpose and

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shall include base rent, percentage rents, or similar charges.

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Such charges shall be included in the total rent or license fee

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subject to tax under this section whether or not they can be

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attributed to the ability of the lessor's or licensor's property

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as used or operated to attract customers. However, that portion

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of the total rent or license fee directly attributable to the

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cost of property taxes on real property or to payments for

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intrinsically valuable personal property such as franchises,

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trademarks, service marks, logos, or patents is are not subject

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to tax under this section.  In the case of a contractual

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arrangement that provides for both payments that are taxable as

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total rent or license fee and payments that are not subject to

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tax, the tax shall be based on a reasonable allocation of such

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payments and shall not apply to that portion which is for the

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nontaxable payments.

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     Section 2.  This act shall take effect July 1, 2008.