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No Password Required: Former Commander, United States Central Command, Executive Director of Cyber Florida and an Appreciator of Battlefield Beef Enchiladas
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As of June 1, 2024, the State of Florida reduced the state sales tax rate on commercial real property lease payments from 4.5% to 2%. All commercial leases with an occupancy period that started on or after June 1, 2024 will...more
All sellers or lessors of properties containing Fats, Oils, and Grease (FOG) generators, as defined in section 24-5(113) of the Code of Miami-Dade County (Code), are now required to disclose, at the time of conveyance or...more
Broadly speaking, according to the Florida Department of Revenue, each Florida sale, amusement park admission, storage unit and rental is taxable (unless it falls under an exemption, such as nonprofits). More specifically,...more
Effective June 1, 2024, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 4.5% to 2.0% for payments received for occupancy periods...more
It is customary for landlords to require their tenants to pay real estate taxes attributable to the landlord’s property being leased, along with other common area expenses like maintenance, insurance and the like. When there...more
If you are a commercial landlord in Florida, you may inadvertently be subjecting your land and building to liens by contractors who perform work for your tenants. With the recent economic downturn, many commercial buildings...more
Have you ever heard the strange term “pith of the lease”? This odd designation, apparently unique to Florida law, describes improvements to commercial tenancies that are essential or “vital to the lease’s perpetuality.” ...more
Effective December 1, 2023, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 5.5% to 4.5% for payments received for occupancy...more
The Florida Department of Business and Professional Regulation (DBPR) released the first five-year adjustment to Estoppel Certificate Fees permitted under Section 718.116(8)(f), Florida Statutes, of the Condominium Act and...more
There is a common misperception among landlords that licenses are more appropriate for smaller space even though the occupant is being granted exclusive use for a set period of time. As a result, you will often see documents...more
Florida imposes sales tax on rent payable under commercial leases. The rate imposed by the state is 5.5%, but local governments have the right to impose a surtax which varies based on the jurisdiction....more
On April 19, 2021, Florida Governor Ron DeSantis signed into law Senate Bill 50 (SB 50), which amends portions of Chapter 212, Florida Statutes. SB 50 is slated to significantly reduce Florida’s commercial leasing sales tax...more
A recent Florida Supreme Court decision found that the Hillsborough County 1% transportation sales surtax is unconstitutional. As a result, the decision reduced the sales tax rate on commercial lease payments in Hillsborough...more
Florida is home to a number of seaports which enlace the Florida peninsula: Port Canaveral, Port Everglades, Port of Fernandina, Port of Fort Pierce, Port of Jacksonville (JAXPORT), Port of Key West, Port Manatee, Port of...more
Under a particular Florida statute, in a commercial eviction, where there is a court order requiring the tenant to pay rent into the court registry during the lawsuit and the tenant fails to pay, the tenant is considered to...more
On June 30, 2020, shortly before the ban was due to expire, Florida Gov. Ron DeSantis again extended Executive Order 20-94, which restricts certain real estate evictions, this time through Aug. 1, 2020. Executive Order...more
Effective as of January 1, 2020, the Florida state sales tax rate applicable to the lease of commercial real property has decreased from 5.7% to 5.5%. Therefore, the state will levy a 5.5% sales tax on all rent collected...more
If a tenant wants to renew its lease and fails to send the landlord written notice on time of its intent to renew, is the tenant out of luck? ...more
Historically, a tenant who pays towards its landlord’s insurance premiums, pursuant to the terms of the lease, is generally considered a “co-insured” under the landlord’s policy. See Lumber Mutual Insurance Co. v. Zoltek...more
Commercial leases often give the landlord the right to accelerate rent through the end of the lease term when the tenant defaults. Acceleration clauses do not usually cause too much controversy in litigation, but there is...more
A Florida landlord recently learned that “self-help” is not allowed for evicting a tenant, even if the parties’ lease says it is. In Palm Beach Florida Hotel and Office Building Limited Partnership v. Nantucket...more