Current through Reg. 51, No. 058, March 25, 2025
(1)
(a)
Every person who rents or leases any real property or who grants a license to
use, occupy, or enter upon any real property is exercising a taxable privilege
unless such real property is:
1. Assessed as
agricultural property under Section
193.461, F.S.
2. Used exclusively as dwelling
units.
3. Property subject to tax
on parking, docking, or storage space under Section
212.03(6),
F.S.
4. A public or private street
or right-of-way occupied or used by a utility for utility purposes.
5. A public street or road which is used for
transportation purposes.
a. Tolls imposed
exclusively for the right to travel on turnpikes, expressways, bridges, and
other public roadway are payments for the use of the public roadway and are
thus exempt. Example: The toll charged by a city to the general public for the
right to cross a bridge is a payment for transportation purposes; therefore, it
is exempt.
b. However, a charge for
the right to use a public or private roadway for non-transportation purposes is
fully taxable. Example: A civic organization that is not exempt from sales tax
contracts with a city to have certain streets and sidewalks blocked from
traffic to conduct its annual festival. The privilege granted by the city to
the civic organization for the use of the streets and sidewalks constitutes a
license to use real property for non-transportation purposes. Therefore, any
charge by the city to the civic organization for the use of streets and
sidewalks is taxable.
6.
a. Property used at an airport exclusively
for the purpose of aircraft landing or aircraft taxiing or property used by an
airline for the purpose of loading or unloading passengers or property onto or
from aircraft or for fueling aircraft. See subsection (3).
b. Property which is used by an airline for
loading or unloading passengers onto or from an aircraft is exempt. This
property includes: common walkways inside a terminal building used by
passengers for boarding or departing from an aircraft, ticket counters, baggage
claim areas, ramp and apron areas, and departure lounges (the rooms which are
used by passengers as a sitting or gathering area immediately before
surrendering their tickets to board the aircraft). Departure lounges commonly
known as VIP lounges, or airport clubs which are affiliated with an airline or
a club which requires a membership or charge or for which membership or usage
is determined by ticket status are not included as property exempt from tax.
The lease or license to use passenger loading bridges (jetways) and baggage
conveyor systems comes under this exemption, provided that the jetways and
baggage conveyor systems are deemed real property.
(I) In order for the jetways and baggage
conveyors to be deemed real property, the owner of these items must also be the
owner of the land to which they are attached, and must have had the intention
that such property become a permanent accession to the realty from the moment
of installation. The items shall not be considered real property if the owner,
when the owner is not the airport, retains title to the items after the
purchase/installation indebtedness has been paid in full.
(II) Any operator of an airport, such as an
airport authority, which is the lessee of the land on which the airport has its
situs is, for the purpose of this sub-subparagraph, deemed the owner of such
land.
c. Real property
used by an airline for purposes of loading or unloading passengers or property
onto or from an aircraft which is exempt from tax includes: office areas used
to process tickets, baggage processing areas, operations areas used for the
purpose of the operational control of an airline's aircraft, and air cargo
areas.
(I) If any portion of the above
property is used for any other purpose, it is taxed on a pro-rata basis, which
shall be determined by the square footage of the portion of the areas in the
airport that are used by an airline exclusively for the purpose of loading or
unloading passengers or property onto or from aircraft (which areas shall be
the numerator) compared to the total square footage of such areas used by the
airline (which areas shall be the denominator).
(II) Example: An airline leases a total of
3,000 square feet from an airport authority. The airline uses the space as
follows: 1,000 square feet are used to process tickets and check in the
passengers' luggage; 1,000 square feet are used for the passengers' departure
lounge; and 1,000 square feet are used for the management office and the
employees' lounge. The 1,000 square feet used to process tickets and check in
the passengers' luggage is exempt; the 1,000 square feet used as the
passengers' departure lounge is also exempt; and the 1,000 square feet used as
the management office and employees' lounge is taxable. Therefore, a total of
2,000 square feet is exempt because that portion of the total space leased by
the airline is used exclusively for the purposes of loading or unloading
passengers or property onto or from an aircraft. However, the total amount used
as office space and the employees' lounge (i.e., 1,000 square feet) is taxable,
because that portion of the space leased by the airline is not used exclusively
for the purposes of loading or unloading passengers or property onto or from an
aircraft.
d. Real
property used for fueling aircraft is taxable when the fueling activities are
conducted by a lessee or licensee which is not an airline. However, the charge
made to an airline for the use of aprons, ramps or other areas used for fueling
aircraft is exempt.
7.
a. Property used at a port authority
exclusively for the purpose of oceangoing vessels or tugs docking, or such
vessels mooring on property used by a port authority for the purpose of loading
or unloading passengers or cargo onto or from such vessels, or property used at
a port authority for fueling such vessels. See subsection (2).
b. The term "port authority" means any port
authority created by or pursuant to the provisions of any general or special
law or any district or board of county commissioners acting as a port authority
under or pursuant to the provisions of any general or special law.
8. Property leased, subleased, or
rented to a person providing food and drink concessionaire services within the
premises of a movie theater, a business operated under a permit issued pursuant
to Chapter 550, F.S., (dog and horse racing), or any publicly owned arena,
sports stadium, convention hall, exhibition hall, auditorium, or recreational
facility; however, licenses to use such spaces are subject to sales
tax.
9. Recreational property or
other common elements of a condominium when subject to a lease between the
developer or owner of the condominium complex and the condominium association
in its own right or as the agent for the owners of individual condominium units
or the owners of individual condominium units. This exemption applies only to
the lease payments of such property and any other use of such property by
either the owner, developer, or the association shall be fully subject to
tax.
10. Classified as a type of
property for which another exemption may apply pursuant to Section
212.031, F.S.
(b)
1. A person providing retail concessionaire
services involving the sale of food and drink or other tangible personal
property within the premises of an airport shall be subject to tax on the
rental of such real property.
2. A
person providing retail concessionaire services involving the sale of food and
drink or other tangible personal property within the premises of an airport
shall not be subject to the tax on any license to use such property. For
purposes of this subparagraph, the term "sale" shall not include the leasing of
tangible personal property.
3. For
purposes of this rule, the term "retail concessionaire," which may be either a
lessee or licensee, shall mean any person who makes sales of food or drink
directly to the general public within the premises of a movie theater, a
business operated under a permit issued pursuant to Chapter 550, F.S., or any
publicly owned arena, sports stadium, convention hall, exhibition hall,
auditorium, or recreational facility, or who makes sales of food, drinks or
other tangible personal property directly to the general public within the
premises of an airport. With regard to airports, any persons which contract to
service or supply tangible personal property for airline operations are
considered to be providing aircraft support services and are not
concessionaires for purposes of this rule.
(c) Real property used as an integral part of
the performance of qualified production services shall not be subject to tax.
The term "qualified production services" means any activity or service
performed directly in connection with the production of a qualified motion
picture. The term "qualified motion picture" means all or any part of a series
of related images, either on film, tape, or other embodiment, including, but
not limited to, all items comprising part of the original work and film-related
products derived therefrom as well as duplicates and prints thereof and all
sound recordings created to accompany a motion picture, which is produced,
adapted, or altered for exploitation in, on, or through any medium or device
and at any location, primarily for entertainment, commercial, industrial, or
educational purposes and includes:
1.
Photography, sound and recording, casting, location managing and scouting,
shooting, creation of special and optical effects, animation, adaptation
(language, media, electronic or otherwise), technological modifications,
computer graphics, set and stage support (such as electricians, lighting
designers and operators, greensmen, prop managers and assistants, and grips),
wardrobe (design, preparation, and management), hair and make-up (design,
production, and application), performing (such as acting, dancing, and
playing), designing and executing stunts, coaching, consulting, writing,
scoring, composing, choreographing, script supervising, directing, producing,
transmitting dailies, dubbing, mixing, editing, cutting, looping, printing,
processing, duplicating, storing, and distributing;
2. The design, planning, engineering,
construction, alteration, repair, and maintenance of real or tangible personal
property including stages, sets, props, models, paintings, and facilities
principally required for the performance of those services listed in
subparagraph 1.; and,
3. Property
management services directly related to property used in connection with the
services described in subparagraphs 1. and 2.
4. A statement similar to the following
should be presented to the lessor by the motion picture lessee at the time the
parties execute the lease.
LESSEE/LICENSEE/TENANT
BLANKET LEASE EXEMPTION CERTIFICATE
This is to certify that all real property leased, licensed,
or rented by (NAME OF LESSOR) on or after (DATE) to (NAME OF MOTION PICTURE
LESSEE, LICENSEE, or TENANT) is or was leased, licensed, or rented to be used
as an integral part of the performance of qualified production services, exempt
from sales or use tax under the provisions of Section 212.031(1)(a)9.,
F.S.
This lease exemption certificate is to continue in force
unless revoked by lessee in writing, addressed to the lessor named in this
agreement.
LESSEE/LICENSEE/TENANT
________________________________________________________________________________________
ADDRESS
___________________________________________________________________________
SALES TAX NUMBER (IF REGISTERED)
_____________________________________________________________________
SIGNATURE OF LESSEE/LICENSEE/TENANT
________________________________ DATE __________
PRINT NAME
__________________________________________________________________________________________
5. When the property is used for
any purpose other than the production of a qualified motion picture and the
lease exemption certificate has been provided to the lessor, tax should be
accrued and remitted to the Department of Revenue by the motion picture lessee,
licensee, or tenant on the lease of the real property.
(d) "Real property" means the surface land,
improvements thereto, and fixtures, and is synonymous with "realty" and "real
estate."
(e) "License," with
reference to the use of real property, means the granting of a privilege to use
or occupy a building or parcel of real property for any purpose.
1. Example: An agreement whereby the owner of
real property grants another person permission to install and operate a full
service coin-operated vending machine, coin-operated amusement machine,
coin-operated laundry machine, or any like items, on the premises is a license
to use real property. The consideration paid by the machine owner to the real
property owner for the license to use the real property is taxable. See Rule
12A-1.044, F.A.C., for the
definitions of "amusement machine operator" and "vending machine
operator."
2. Example: An agreement
between the owner of real property and an advertising agency for the use of
real property to display advertising matter is a license to use real property.
The consideration paid by the advertising agency to the real property owner for
the license to use the real property is taxable.
(2) The lease or rental of docking
or storage spaces for boats at boat docks or marinas is taxable under Section
212.03(6),
F.S.
(3) The lease or rental of
tie-down or storage space for aircraft at airports is taxable under Section
212.03(6),
F.S.
(4)
(a) The tenant or person actually occupying,
using, or entitled to use any real property from which rental or license fee is
subject to taxation under Section
212.031, F.S., shall pay the tax
to his immediate landlord or other person granting the right to such tenant or
person to occupy or use such real property.
(b) The tax shall be paid on all
considerations due and payable by the tenant or other person actually
occupying, using, or entitled to use any real property to his landlord or other
person for the privilege of use, occupancy, or the right to use or occupy any
real property for any purpose.
(c)
Ad valorem taxes paid by the tenant or other person actually occupying, using,
or entitled to use any real property to the lessor or any other person on
behalf of the lessor, including transactions between affiliated entities, are
taxable.
(d) Common area
maintenance charges paid by a tenant to the lessor for the privilege or right
to use or occupy real property are taxable.
(e) Utility charges paid by a tenant to the
lessor for the privilege or right to use or occupy real property are taxable,
unless the lessor has paid the sales tax to the utility company on such
utilities consumed by the tenant, and the utilities billed by the lessor to the
tenant are separately stated on the lessor's invoice to the tenant at the same
or lower price as that billed by the utility company to the lessor.
1. Example: Landlord owns a building with 5
offices and common areas. All offices are the same size. Landlord uses one
office and leases the other four. The lease agreement provides that the utility
charges are "additional rent" and failure to pay such utility charges when
required will cause the lease to terminate. All offices use approximately the
same amount of utilities. Utility services are sold by City Utilities to
Landlord. Landlord's total utility bill is $1,900. Of that total, $150 was
non-taxable water, garbage, and sewage charges.
Landlord charges each tenant $2,000 rent and one-fifth of
Landlord's total utility bill with no mark-up. Tenant owes tax on the rent and
on his portion of the utility charges not taxed to Landlord. Therefore, the
invoice to the tenant for a month the state tax rate imposed in Section
212.031, F.S., is 2%
reads:
|
Rent
|
$2,000.00
|
|
Tenant's one-fifth share of charges not taxed to
Landlord ($150 * 20%)
|
30.00
|
|
Total subject to sales tax
|
$2,030.00
|
|
Florida (2.0%) sales tax
|
40.60
|
|
Reimbursement for one-fifth share of utilities on
which tax was paid by Landlord ($1,900 - $150 * 20%)
|
350.00
|
|
Total Amount Due
|
$2,420.60
|
2.
Example: Same facts as above, except Landlord marks up Tenants' share of the
total of City Utilities' service bill by 10 percent. Each tenant's one-fifth
share of utilities would be $418.00, instead of $380.00. Again, if Landlord
separately states the utility charges on the tenant's invoice, Landlord would
compute the tax as follows:
|
Rent
|
$2,000.00
|
|
Tenant's one-fifth share of utilities not taxed
(total utilities $418.00, less utilities on which Landlord paid tax,
$350.00)
|
68.00
|
|
Total subject to tax
|
$2,068.00
|
|
Florida (2.0%) sales tax
|
41.36
|
|
Reimbursement for one-fifth share of utilities on
which tax was paid by Landlord
|
350.00
|
|
Total Amount Due
|
$2,459.36
|
(f) The tax shall be due and payable at the
time of the receipt of the rental or license fee payment by the lessor or other
person who receives the rental or payment. The owner, lessor, or person
receiving the rent or license fee shall remit the tax to the Department at the
times and in the manner provided in Rule
12A-1.056, F.A.C.
(g)
1. The
amount charged by a lessor to a lessee to cancel or terminate a lease agreement
is subject to tax if the lessor records such charge as rental income in its
books and records. If such charge is not recorded as rental income by the
lessor, then such charge is not considered a payment for the lease of the real
property but as a payment to cancel or terminate the lease agreement.
2. Notwithstanding the provisions of
subparagraph 1., above, if the amount paid by a lessee to a lessor to cancel or
terminate a lease agreement is recorded as a rental expense in the lessee's
books and records, then such payment is subject to tax. However, if the lessee
does not record that payment as a rental expense, then such payment is not
considered a payment for the lease of the real property but as a payment to
cancel or terminate the agreement, and is not subject to tax. If the lessee
records the payment as a rental expense but does not remit tax to the lessor on
such payment, then the lessee is required to remit the tax on such charge
directly to the Department of Revenue. The lessee is required to remit the tax
on Form DR-15, Sales and Use Tax Return, if a registered dealer, or if
unregistered, the lessee is required to remit the tax on Form DR-15MO,
Out-of-State Purchase Return. Forms DR-15 and DR-15MO are incorporated by
reference in Rule 12A-1.097, F.A.C.
3. Should the lessor or lessee record the
payment as rental income or expense, respectively, but provide sufficient
documentation, such as a lease or other tangible evidence, to establish that
the payment is for other than the use of the real property, then such payment
is not subject to tax.
4. Should
the lessor or lessee record the payment as other than rental income or rental
expense, respectively, but sufficient documentation exists, such as a lease or
other tangible evidence, to establish that the payment was additional payment
for the use of the real property, then such payment is subject to
tax.
(5) Only
one tax on the rental or license fee payable from the occupancy or use of any
real property from which the rental or license fee is subject to taxation under
Section 212.031, F.S., shall be
collected, and the tax shall not be pyramided by a progression of transactions;
however, the amount of tax due the State of Florida shall not be decreased by
any such progression of transactions.
(6) Each place of business is required to be
registered separately by the owner, landlord, agent, or other persons who
collect or receive rents or license fees on behalf of owners or lessors. See
Rule 12A-1.060, F.A.C.
(7)
(a)
Where a tenant or person occupying, using, or entitled to use any real property
which is subject to tax sublets or assigns and collects rentals or license fees
on a taxable portion of the leased or licensed premises, such tenant or other
person shall be required to register as a dealer and collect and remit the tax
on all such sub-rentals or assignments.
(b) Notwithstanding the provisions of
paragraph (a), when space is subleased to a convention or industry trade show
in a convention hall, exhibition hall, or auditorium, whether publicly or
privately owned, the sponsor who holds the prime lease is subject to tax on the
prime lease and the sublease shall be exempt.
(8) When a tenant (lessee) or other person
occupying, using, or entitled to use any real property (licensee) sublets or
assigns some portion of the leased or licensed property, the tenant may take
credit on a pro rata basis for the tax paid to the landlord or other such
person on the space that is subleased or assigned. Proration must be computed
on square footage or some other basis acceptable to the Executive Director or
the Executive Director's designee in the responsible program. For example,
Tenant leases 200 square feet of floor space for $400.00 and pays Landlord
$8.00 rental tax for a month when the state tax rate imposed in Section
212.031, F.S., is 2%. Tenant
subleases 100 square feet, one half of the space, to Subtenant for $300.00 and
collects $6.00 tax which is remitted to the Department, less a credit of $4.00
for tax paid to the landlord on the space subleased to Subtenant. (One half of
$400.00 is $200.00 and 2.0 percent of this amount is $4.00.)
(9) If a tenant or other person sublets or
assigns his interest in all of the leased or licensed premises, or retains only
an incidental portion of the entire premises, then such tenant or other person
may elect not to pay tax on the prime lease or license, provided that such
tenant or other person shall register as a dealer and collect and remit tax due
on the sub-rentals or assignments and pay the tax due on the portion of the
rental charges or license fees pertaining to any taxable space which he
retains. If the tenant or licensee elects not to pay the tax to his landlord,
or other person granting the right to occupy or use such real property, he
should extend to his landlord or such other person a resale
certificate.
(10) When the owner of
a business, or the operator of a business who is a lessee or licensee, provides
floor space to any person, and in addition thereto and in connection therewith
also provides certain services to such person such as display, delivery,
wrapping, packaging, telephone, credit, collection, or accounting, the amount
charged by the lessee or licensee to such person constitutes the lease or
rental of or license to use or occupy real property, and where the charges for
such services are not separately stated in the agreement and on the invoices or
other billings, the total consideration paid under the agreement is taxable.
Where the charges for such services are separately stated in the agreement and
on the invoices or other billings, only those charges for floor space are
taxable. When the operator of a business is a lessee or licensee, he may take
credit in accordance with the provisions of subsection (8) of this rule, for
the tax paid on the floor space which he subleases or assigns.
(11) When the operator of a business, who may
be the owner or prime lessee, provides space to an independent operator or
licensee, the operator shall collect and remit tax on the total consideration
paid by the independent operator or other person for the right of such person
to occupy or use such space.
(12)
When a tenant or other person pays insurance for his own protection, the
premium is not regarded as rental or license fee consideration, even though the
landlord or other person granting the right to occupy or use such real property
is also protected by the coverage. However, any portion of the premium which
secures the protection of the landlord or person granting the right to occupy
or use such real property and which is separately stated or itemized is
regarded as rental or license fee consideration and is taxable.
(13) When the rental or lease of an interest
in real property or a license to use or occupy any real property includes areas
which are used for free parking, the entire consideration paid by the lessee or
licensee to the lessor or person receiving the rent or payment by a rental or
license fee arrangement is taxable.
(14)
(a)
When a rental, lease, or license to use or occupy real property involves
multiple use of such real property wherein a part of the real property is
subject to tax, and a part of the property is excluded from the tax, the
Executive Director or the Executive Director's designee in the responsible
program shall determine from the lease or license and such other information as
may be available, that portion of the total rental charge or license fee which
is exempt from the tax. When, in the judgment of the Executive Director or the
Executive Director's designee in the responsible program, the amount of rent or
license fee stated in the lease or license arrangement for the taxable portion
of the real property does not represent true value, the Executive Director or
the Executive Director's designee in the responsible program shall make a
determination of the proper amount of rent or license fee applicable thereto
for the purpose of determining the amount of tax due from such other
information as is available.
(b) As
an example, the portion of the premises leased or rented by for profit
entities, qualifying as homes for the aged, or licensed as a nursing home or
hospice under Chapter 400, F.S., which is used as a dwelling unit is taxable on
a pro-rata basis. The pro-rata portion shall be determined by the square
footage of the portion of the dwelling that is normally accessed and used by
the residents compared to the total square footage of the nursing home
premises.
1. The areas which are normally
accessed and used by the nursing facility residents are exempt. These include:
b. Receptionist's office,
c. Bookkeeper's office (operates as a bank
for the residents),
g. Social Service's office,
h. Residents' conference room/Party
room,
k. Activity rooms/Day rooms,
n. Central bath/Whirlpool,
o. Residents' pantry/small kitchen area
(usually have microwaves and cabinets for residents' use),
p. Grounds which are improved and developed
for the residents' use, including lawns, trails, sidewalks, patios, picnic
areas,
q. Driveways and parking
areas.
2. The areas
which are not normally accessed and used by the facility's residents are
taxable. These include:
d. Hallways connecting non-accessible
rooms,
f. Oxygen storage closets,
h. Director of Nursing's office,
i. Administrator's office,
j. Director of Admission's office,
m. Pharmaceutical storage rooms,
n. Storage rooms for facility's
supplies,
p. Medical records
office,
r. Outside storage of
facility's equipment,
s. Areas used
for commercial purposes (e.g., beauty shops),
(15) The charge made to
its customer by a railroad for the use of a side track located on railroad
property is taxable.
(16) Any
person who has leased, occupied, or used or was entitled to use any real
property and cannot prove that the tax has been paid to his lessor or other
person shall be directly liable to the State for any tax, interest, or penalty
due on any such taxable transaction.
(17) Payments to a merchants' association by
a lessee or licensee shall be taxable if the payments are a part of the
consideration for the right to use or occupy the real property. If the payments
are not part of the consideration for the right to use or occupy the real
property, such payments are not taxable.
(18) The lease or rental of land or a hall or
other facilities by a fair association subject to the provisions of Chapter
616, F.S., to a show promoter or prime operator of a carnival or midway
attraction is exempt. However, the sublease of land or a hall or other
facilities by the show promoter or prime operator of a carnival or midway
attraction is taxable.
(19)
(a) The lease or rental of real property or a
license fee arrangement to use or occupy real property between related
"persons," as defined in Section
212.02(12),
F.S., in the capacity of lessor/lessee, is subject to tax.
(b) The total consideration, whether direct
or indirect, payments or credits, or other consideration in kind, furnished by
the lessee to the lessor is subject to tax despite any relationship between the
lessor and the lessee.
(c) The
total consideration furnished by the lessee to a related lessor for the
occupation of real property or the use or entitlement to the use of real
property owned by the related lessor is subject to tax, even though the amount
of the consideration is equal to the amount of the consideration legally
necessary to amortize a debt owned by the related lessor and secured by the
real property occupied, or used, and even though the consideration is
ultimately used to pay that debt.
(20) Where two taxpayers, in connection with
the interchange of facilities, rent or lease property, each to the other, for
use in providing or furnishing any of the services mentioned in Section
166.231, F.S., (electricity,
natural or manufactured gas, water service, and telecommunication service), the
term "lease or rental" means only the net amount of rental involved.
(21) The rental of a restaurant or hotel
dining room is taxable.
(22)
(a) When tangible personal property is left
upon another's premises under a contract of bailment, the bailee is not
exercising a privilege taxable under the provisions of Section
212.031, F.S., relating to
leases, licenses, or rentals of real property.
(b) A bailment is a contractual agreement,
oral or written, whereby a person (the bailor) delivers tangible personal
property to another (the bailee) and the bailor for the duration of the
relationship relinquishes his exclusive possession, control, and dominion over
the property, so that the bailee can exclude, within the limits of the
agreement, the possession of the property to all others. If there is no such
delivery and relinquishment of exclusive possession, and the owner's control
and dominion over the property is not dependent upon the cooperation of the
person on whose premises the property is left, and his access thereto is in no
wise subject to the latter's control, it will generally be held that such
person is a tenant, lessee, or licensee of the space upon the premises where
the property is left.
1. Example: A
safety-deposit box in a bank or vault is a bailment, not a lease or license,
because the bank has one key and the customer another and both are necessary to
gain access to the box.
2. Example:
An airport locker is not a bailment, but a lease or license, because the renter
has the key and sole access to the stored property.
3. Example: The charge made for use of a
frozen food locker in cold storage or locker plants is exempt under conditions
which require the facility owner's presence and assent for the food owner to
access his property.
(c)
A person who merely grants storage space without assuming, expressly or
implied, any duty or responsibility with respect to the care and control of the
property stored is a landlord of a person granted a right to occupy or use such
real property and is not a bailee. Thus, the person granting the right to use
such storage space is exercising a privilege taxable under the provisions of
Section 212.031, F.S., as a lease or
license.
(d) A lease, license, or
bailment is indicative of a contractual relationship, and the terms are not
mutually exclusive. Whatever label is attached to a contract, in determining
whether a transaction is a bailment or a lease or a license, consideration will
be given to the manifested intention of the parties as to which relationship
has been created.
(e) In the
absence of an express contract, the creation of a bailment requires that
possession and control pass from the bailor to the bailee; there must be full
transfer, actual or constructive, so as to exclude the property from the
possession of the owner and all other persons and give the bailee sole custody
and control for the time being.
(23) The applicable tax rate for rental
payments made by a tenant is based on the date that the tenant occupies or is
entitled to occupy the property. The applicable tax rate may not be avoided by
delaying or prepaying rent or license fee payments.
Rulemaking Authority
212.18(2),
213.06(1) FS.
Law Implemented 212.03(6),
212.031
FS.
New 10-7-68, Amended 2-8-69, 10-7-69, 6-16-72, 9-26-77,
10-18-78, 12-31-81, 7-20-82, Formerly 12A-1.70, Amended 1-2-89, 3-27-95,
7-17-95, 1-17-18, 1-8-19, 12-12-19, 6-14-22,
12-1-23.
