Bill Text: FL S0006 | 2015 | 1st Special Session | Introduced

Bill Title: Tax on Sales, Use, and Other Transactions

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2015-06-19 - Died in Appropriations [S0006 Detail]

Download: Florida-2015-S0006-Introduced.html
       Florida Senate - 2015                                     SB 6-A
       By Senator Hukill
       8-00002A-15A                                            20156A__
    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 for construction of the act in pari materia
    7         with laws enacted during the 2015 Regular Session of
    8         the Legislature; providing an effective date.
   10  Be It Enacted by the Legislature of the State of Florida:
   12         Section 1. Paragraphs (c) and (d) of subsection (1) of
   13  section 212.031, Florida Statutes, are amended to read:
   14         212.031 Tax on rental or license fee for use of real
   15  property.—
   16         (1)
   17         (c) For the exercise of such privilege, a tax is levied in
   18  an amount equal to 5 6 percent of and on the total rent or
   19  license fee charged for such real property by the person
   20  charging or collecting the rental or license fee. The total rent
   21  or license fee charged for such real property must shall include
   22  payments for the granting of a privilege to use or occupy real
   23  property for any purpose and shall include base rent, percentage
   24  rents, or similar charges. Such charges must shall be included
   25  in the total rent or license fee subject to tax under this
   26  section regardless of whether the charges or not they can be
   27  attributed to the ability of the lessor’s or licensor’s property
   28  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. If In the case of a contractual
   32  arrangement that provides for both payments that are taxable as
   33  total rent or license fee and payments that are not taxable
   34  subject to tax, the tax must shall be based on a reasonable
   35  allocation of such payments and does shall not apply to the that
   36  portion which is for the nontaxable payments.
   37         (d) If When the rental or license fee of any such real
   38  property is paid by way of property, goods, wares, merchandise,
   39  services, or other thing of value, the tax must shall be at the
   40  rate of 5 6 percent of the value of the property, goods, wares,
   41  merchandise, services, or other thing of value.
   42         Section 2. If any law amended by this act was also amended
   43  by a law enacted during the 2015 Regular Session of the
   44  Legislature, such laws shall be construed as if they had been
   45  enacted during the same session of the Legislature and full
   46  effect shall be given to each if possible.
   47         Section 3. This act shall take effect January 1, 2016.