Florida Senate - 2018                                      SB 60
       By Senator Hukill
       14-00143-18                                             201860__
    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 at
   16  the rate of 5 5.8 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. If In the
   29  case of a contractual arrangement that provides for both
   30  payments that are taxable as total rent or license fee and
   31  payments that are not taxable subject to tax, the tax shall be
   32  based on a reasonable allocation of such payments and does shall
   33  not apply to the that portion which is for the nontaxable
   34  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 5.8 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, 2019.