Empathy List Archives

L

lesstevens

Fri, Mar 26, 2010 2:43 PM

Hopefully, some of you have some input as to a question that has arisen in
the following situation:

Commercial Condominium has Unit Owners and any of their Tenants sign an
Addendum which provides that if there are any Association Fees, Assessments,
etc. past due from the Unit Owner, the Association may collect the rents
from the Tenant until the monies have been paid.

The question is: if the Association collects the rents, does the Association
now become liable for remittance of sales tax or because it is a contingent
assignment of rents is the Unit Owner still liable even though they did not
receive the rent.

Thank you for any assistance to the Committee Members.

Les H. Stevens, Esquire

Les H. Stevens, P.A.

5301 North Federal Highway

Suite 130

Boca Raton, Florida 33487

Tel. - (561) 989-9797

Fax - (561) 989-8484

E-Mail - lesstevens@earthlink.net

THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO
WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED,
CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE RECEIVED
THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE
IMMEDIATELY

Hopefully, some of you have some input as to a question that has arisen in the following situation: Commercial Condominium has Unit Owners and any of their Tenants sign an Addendum which provides that if there are any Association Fees, Assessments, etc. past due from the Unit Owner, the Association may collect the rents from the Tenant until the monies have been paid. The question is: if the Association collects the rents, does the Association now become liable for remittance of sales tax or because it is a contingent assignment of rents is the Unit Owner still liable even though they did not receive the rent. Thank you for any assistance to the Committee Members. Les H. Stevens, Esquire Les H. Stevens, P.A. 5301 North Federal Highway Suite 130 Boca Raton, Florida 33487 Tel. - (561) 989-9797 Fax - (561) 989-8484 E-Mail - lesstevens@earthlink.net ____________________________________________________________________________ __________________________________ THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE IMMEDIATELY

DD

David D Eastman

Fri, Mar 26, 2010 3:47 PM

I am investigating a Fair Housing Act question, involving a reasonable
accommodation of a dog as a service animal. The Cooperative Board
placed certain reasonable business related restrictions on the animal,
which are now being violated. The proprietary lease and the rules and
regulations of the cooperative both prohibit dogs as pets.

What remedies do I have available on behalf of my client? I have
looked for cases involving an eviction based upon a breach of the 99
year lease, and have found nothing. I looked into foreclosure of the
interest in the cooperative, then proceeding as a landlord tenant matter
against the home owner. Again, nothing.

The attorneys who work regularly for cooperatives must have some
standard approach to this problem that works. Could you please give me
the benefit of the coolective experience of the group.

David D. Eastman, Esq.
Lutz, Bobo, Telfair, Eastman, Gabel & Lee
2155 Delta Boulevard, Suite 210-B
Tallahassee, Florida 32303
(850) 521-0890
(850) 521-0891 Facsimile

The information contained in this transmission is intended only for the
personal and confidential use of the designated recipient(s) named
above. This transmission may be attorney-client work product or
communication and as such is privileged and confidential. If the reader
of this message is not the intended recipient, you are hereby notified
that you have received this document in error, and any review,
dissemination, distribution, or copying of the contents of this
information is strictly prohibited. If you received this communication
in error, please notify us immediately by telephone and e-mail the
original transmission to us. Thank you.

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens
Sent: Friday, March 26, 2010 10:44 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Condo Tenant Rents for Association Fees

Hopefully, some of you have some input as to a question that has arisen
in the following situation:

Commercial Condominium has Unit Owners and any of their Tenants sign an
Addendum which provides that if there are any Association Fees,
Assessments, etc. past due from the Unit Owner, the Association may
collect the rents from the Tenant until the monies have been paid.

The question is: if the Association collects the rents, does the
Association now become liable for remittance of sales tax or because it
is a contingent assignment of rents is the Unit Owner still liable even
though they did not receive the rent.

Thank you for any assistance to the Committee Members.

Les H. Stevens, Esquire

Les H. Stevens, P.A.

5301 North Federal Highway

Suite 130

Boca Raton, Florida 33487

Tel. - (561) 989-9797

Fax - (561) 989-8484

E-Mail - lesstevens@earthlink.net

THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO
WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED,
CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE
RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS
OFFICE IMMEDIATELY

I am investigating a Fair Housing Act question, involving a reasonable accommodation of a dog as a service animal. The Cooperative Board placed certain reasonable business related restrictions on the animal, which are now being violated. The proprietary lease and the rules and regulations of the cooperative both prohibit dogs as pets. What remedies do I have available on behalf of my client? I have looked for cases involving an eviction based upon a breach of the 99 year lease, and have found nothing. I looked into foreclosure of the interest in the cooperative, then proceeding as a landlord tenant matter against the home owner. Again, nothing. The attorneys who work regularly for cooperatives must have some standard approach to this problem that works. Could you please give me the benefit of the coolective experience of the group. David D. Eastman, Esq. Lutz, Bobo, Telfair, Eastman, Gabel & Lee 2155 Delta Boulevard, Suite 210-B Tallahassee, Florida 32303 (850) 521-0890 (850) 521-0891 Facsimile The information contained in this transmission is intended only for the personal and confidential use of the designated recipient(s) named above. This transmission may be attorney-client work product or communication and as such is privileged and confidential. If the reader of this message is not the intended recipient, you are hereby notified that you have received this document in error, and any review, dissemination, distribution, or copying of the contents of this information is strictly prohibited. If you received this communication in error, please notify us immediately by telephone and e-mail the original transmission to us. Thank you. ________________________________ From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens Sent: Friday, March 26, 2010 10:44 AM To: landten@lists.flabarrpptl.org Subject: [RPPTL LandTen] Condo Tenant Rents for Association Fees Hopefully, some of you have some input as to a question that has arisen in the following situation: Commercial Condominium has Unit Owners and any of their Tenants sign an Addendum which provides that if there are any Association Fees, Assessments, etc. past due from the Unit Owner, the Association may collect the rents from the Tenant until the monies have been paid. The question is: if the Association collects the rents, does the Association now become liable for remittance of sales tax or because it is a contingent assignment of rents is the Unit Owner still liable even though they did not receive the rent. Thank you for any assistance to the Committee Members. Les H. Stevens, Esquire Les H. Stevens, P.A. 5301 North Federal Highway Suite 130 Boca Raton, Florida 33487 Tel. - (561) 989-9797 Fax - (561) 989-8484 E-Mail - lesstevens@earthlink.net ________________________________________________________________________ ______________________________________ THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE IMMEDIATELY

DW

David Weisman

Fri, Mar 26, 2010 10:10 PM

I would say the Owner is still liable on the theory that the Owner constructively received the rents and that is a taxable privilege. The Association was just enforcing a security interest upon the cash and that does not have any effect upon the fact that rent was paid to or for the benefit of the Owner for rental property.

David Weisman
Board Certified Real Estate Lawyer
Greenspoon Marder, P.A.
Trade Center South, Suite 700
100 West Cypress Creek Road
Ft. Lauderdale, FL 33309
Phone 954-491-1120
Toll Free 888-491-1120
Direct Phone 954-343-6941
Direct Fax 954-343-6942

[cid:image001.png@01CACD0F.A0256810]

From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens
Sent: Friday, March 26, 2010 10:44 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Condo Tenant Rents for Association Fees

Hopefully, some of you have some input as to a question that has arisen in the following situation:

Commercial Condominium has Unit Owners and any of their Tenants sign an Addendum which provides that if there are any Association Fees, Assessments, etc. past due from the Unit Owner, the Association may collect the rents from the Tenant until the monies have been paid.

The question is: if the Association collects the rents, does the Association now become liable for remittance of sales tax or because it is a contingent assignment of rents is the Unit Owner still liable even though they did not receive the rent.

Thank you for any assistance to the Committee Members.

Les H. Stevens, Esquire
Les H. Stevens, P.A.
5301 North Federal Highway
Suite 130
Boca Raton, Florida 33487
Tel. - (561) 989-9797
Fax - (561) 989-8484
E-Mail - lesstevens@earthlink.net

THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE IMMEDIATELY

The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have
received this communication in error, please notify us immediately by reply e-mail.

Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

I would say the Owner is still liable on the theory that the Owner constructively received the rents and that is a taxable privilege. The Association was just enforcing a security interest upon the cash and that does not have any effect upon the fact that rent was paid to or for the benefit of the Owner for rental property. David Weisman Board Certified Real Estate Lawyer Greenspoon Marder, P.A. Trade Center South, Suite 700 100 West Cypress Creek Road Ft. Lauderdale, FL 33309 Phone 954-491-1120 Toll Free 888-491-1120 Direct Phone 954-343-6941 Direct Fax 954-343-6942 [cid:image001.png@01CACD0F.A0256810] From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens Sent: Friday, March 26, 2010 10:44 AM To: landten@lists.flabarrpptl.org Subject: [RPPTL LandTen] Condo Tenant Rents for Association Fees Hopefully, some of you have some input as to a question that has arisen in the following situation: Commercial Condominium has Unit Owners and any of their Tenants sign an Addendum which provides that if there are any Association Fees, Assessments, etc. past due from the Unit Owner, the Association may collect the rents from the Tenant until the monies have been paid. The question is: if the Association collects the rents, does the Association now become liable for remittance of sales tax or because it is a contingent assignment of rents is the Unit Owner still liable even though they did not receive the rent. Thank you for any assistance to the Committee Members. Les H. Stevens, Esquire Les H. Stevens, P.A. 5301 North Federal Highway Suite 130 Boca Raton, Florida 33487 Tel. - (561) 989-9797 Fax - (561) 989-8484 E-Mail - lesstevens@earthlink.net ______________________________________________________________________________________________________________ THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE IMMEDIATELY The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

GH

Greg Hass

Mon, Mar 29, 2010 3:50 PM

I'd be extremely careful and ask for clarification in writing from the
Department of Revenue. I'm not sure about condo boards but what I tell
real estate licensees is that they are not required to collect sales tax
(we're talking the taxable variety of leases here) if their only role is
to procure a tenant and they handle none of the money involved. If the
tenant pays all funds directly to the landlord, and the real estate
licensee is not involved in any way as a conduit of funds between the
parties, then it is the landlord's responsibility to collect and remit
the sales tax. I think we have a letter from DOR to FAR to that effect
from many years ago. In your situation the DOR might claim that the
Board is a conduit of the funds thus triggering the ability of the DOR
to go after them for the tax (in addition to the parties to the lease).

Regards,

Greg

Greg Hass, Senior Counsel

Office of Law & Policy | FloridaRealtors(r)
7025 Augusta National Drive, Orlando, FL 32822
talk: 407.438.1400, ext. 2421
visit: http://www.floridarealtors.org

Florida Open House Weekend: April 10-11
Be Proud of it. Be Part of it.
http://floridarealtors.org/openhouse

LEGAL DISCLAIMER: The information transmitted is intended solely for
the individual or entity to which it is addressed and may contain
confidential and/or privileged material. Any review, retransmission,
dissemination or other use of or taking action in reliance upon this
information by persons or entities other than the intended recipient is
prohibited. If you have received this email in error please contact the
sender and delete the material from any computer.

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David
Weisman
Sent: Friday, March 26, 2010 6:11 PM
To: lesstevens@earthlink.net; RPPTL LandlordTenant Committee
Subject: Re: [RPPTL LandTen] Condo Tenant Rents for Association Fees

I would say the Owner is still liable on the theory that the Owner
constructively received the rents and that is a taxable privilege. The
Association was just enforcing a security interest upon the cash and
that does not have any effect upon the fact that rent was paid to or
for the benefit of the Owner for rental property.

David Weisman

Board Certified Real Estate Lawyer

Greenspoon Marder, P.A.

Trade Center South, Suite 700

100 West Cypress Creek Road

Ft. Lauderdale, FL 33309

Phone 954-491-1120

Toll Free 888-491-1120

Direct Phone 954-343-6941

Direct Fax 954-343-6942

From: landten-bounces@lists.flabarrpptl.org
[mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens
Sent: Friday, March 26, 2010 10:44 AM
To: landten@lists.flabarrpptl.org
Subject: [RPPTL LandTen] Condo Tenant Rents for Association Fees

Hopefully, some of you have some input as to a question that has arisen
in the following situation:

Commercial Condominium has Unit Owners and any of their Tenants sign an
Addendum which provides that if there are any Association Fees,
Assessments, etc. past due from the Unit Owner, the Association may
collect the rents from the Tenant until the monies have been paid.

The question is: if the Association collects the rents, does the
Association now become liable for remittance of sales tax or because it
is a contingent assignment of rents is the Unit Owner still liable even
though they did not receive the rent.

Thank you for any assistance to the Committee Members.

Les H. Stevens, Esquire

Les H. Stevens, P.A.

5301 North Federal Highway

Suite 130

Boca Raton, Florida 33487

Tel. - (561) 989-9797

Fax - (561) 989-8484

E-Mail - lesstevens@earthlink.net

THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO
WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED,
CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE
RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS
OFFICE IMMEDIATELY

The information contained in this transmission may be attorney/client
privileged and confidential. It is intended only for the use of the
individual or entity named above. If the reader of this message is not
the intended recipient, you are hereby notified that any dissemination,
distribution or copying of this communication is strictly prohibited. If
you have
received this communication in error, please notify us immediately by
reply e-mail.

Pursuant to Internal Revenue Service guidance, be advised that any
federal tax advice contained in this written or electronic
communication, including any attachments or enclosures, is not intended
or written to be used and it
cannot be used by any person or entity for the purpose of (i) avoiding
any tax penalties that may be imposed by the Internal Revenue Service or
any other U.S. Federal taxing authority or agency or (ii) promoting,
marketing or recommending to another party any transaction or matter
addressed herein.

I'd be extremely careful and ask for clarification in writing from the Department of Revenue. I'm not sure about condo boards but what I tell real estate licensees is that they are not required to collect sales tax (we're talking the taxable variety of leases here) if their only role is to procure a tenant and they handle none of the money involved. If the tenant pays all funds directly to the landlord, and the real estate licensee is not involved in any way as a conduit of funds between the parties, then it is the landlord's responsibility to collect and remit the sales tax. I think we have a letter from DOR to FAR to that effect from many years ago. In your situation the DOR might claim that the Board is a conduit of the funds thus triggering the ability of the DOR to go after them for the tax (in addition to the parties to the lease). Regards, Greg Greg Hass, Senior Counsel Office of Law & Policy | FloridaRealtors(r) 7025 Augusta National Drive, Orlando, FL 32822 talk: 407.438.1400, ext. 2421 visit: http://www.floridarealtors.org Florida Open House Weekend: April 10-11 Be Proud of it. Be Part of it. http://floridarealtors.org/openhouse LEGAL DISCLAIMER: The information transmitted is intended solely for the individual or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of or taking action in reliance upon this information by persons or entities other than the intended recipient is prohibited. If you have received this email in error please contact the sender and delete the material from any computer. From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman Sent: Friday, March 26, 2010 6:11 PM To: lesstevens@earthlink.net; RPPTL LandlordTenant Committee Subject: Re: [RPPTL LandTen] Condo Tenant Rents for Association Fees I would say the Owner is still liable on the theory that the Owner constructively received the rents and that is a taxable privilege. The Association was just enforcing a security interest upon the cash and that does not have any effect upon the fact that rent was paid to or for the benefit of the Owner for rental property. David Weisman Board Certified Real Estate Lawyer Greenspoon Marder, P.A. Trade Center South, Suite 700 100 West Cypress Creek Road Ft. Lauderdale, FL 33309 Phone 954-491-1120 Toll Free 888-491-1120 Direct Phone 954-343-6941 Direct Fax 954-343-6942 From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens Sent: Friday, March 26, 2010 10:44 AM To: landten@lists.flabarrpptl.org Subject: [RPPTL LandTen] Condo Tenant Rents for Association Fees Hopefully, some of you have some input as to a question that has arisen in the following situation: Commercial Condominium has Unit Owners and any of their Tenants sign an Addendum which provides that if there are any Association Fees, Assessments, etc. past due from the Unit Owner, the Association may collect the rents from the Tenant until the monies have been paid. The question is: if the Association collects the rents, does the Association now become liable for remittance of sales tax or because it is a contingent assignment of rents is the Unit Owner still liable even though they did not receive the rent. Thank you for any assistance to the Committee Members. Les H. Stevens, Esquire Les H. Stevens, P.A. 5301 North Federal Highway Suite 130 Boca Raton, Florida 33487 Tel. - (561) 989-9797 Fax - (561) 989-8484 E-Mail - lesstevens@earthlink.net ________________________________________________________________________ ______________________________________ THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHOM IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND/OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU HAVE RECEIVED THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE IMMEDIATELY The information contained in this transmission may be attorney/client privileged and confidential. It is intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited. If you have received this communication in error, please notify us immediately by reply e-mail. Pursuant to Internal Revenue Service guidance, be advised that any federal tax advice contained in this written or electronic communication, including any attachments or enclosures, is not intended or written to be used and it cannot be used by any person or entity for the purpose of (i) avoiding any tax penalties that may be imposed by the Internal Revenue Service or any other U.S. Federal taxing authority or agency or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.