Good Afternoon All:
I have a client who negotiated themselves and entered into a commercial
lease which does not contain a provision which would allow the Landlord to
collect the sales tax chargeable under Florida law.
My client does not want to be declared in default for non-payment, so the
further dilemma is (i) whether to pay it under protest and then "sue" for
the return of the funds (the Lease requires arbitration for all disputes);
(ii) refuse to pay and demand arbitration on the lease; (iii) put the money
in my trust account and demand arbitration; or (iv) any other alternative
you can think of.
What is everyone's experience with this situation..Is the Tenant exempt from
payment since it is not referenced in the Lease? How has this been handled
by the Courts (from one's experience).
Thank you for your input.
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,
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THIS TRANSMITTAL IN ERROR, PLEASE DELETE IT AND NOTIFY THIS OFFICE
IMMEDIATELY
Les:
I think the statute imposes the tax and states that it will be charged to the lessee by lessor and remitted:
212 (2)
The tax provided for herein shall be in addition to the total amount of the rental, shall be charged by the lessor or person receiving the rent in and by said rental arrangement to the lessee or person paying the rental, and shall be due and payable at the time of the receipt of such rental payment by the lessor or person, as defined in this chapter, who receives said rental or payment.
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.jpg@01CD4FC7.BD1B6DB0]
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens
Sent: Thursday, June 21, 2012 3:40 PM
To: 'RPPTL Landlord Tenant Committee'
Cc: fadyanise@gmail.com
Subject: [RPPTL LandTen] No Sales Tax Provision In Lease
Good Afternoon All:
I have a client who negotiated themselves and entered into a commercial lease which does not contain a provision which would allow the Landlord to collect the sales tax chargeable under Florida law.
My client does not want to be declared in default for non-payment, so the further dilemma is (i) whether to pay it under protest and then "sue" for the return of the funds (the Lease requires arbitration for all disputes); (ii) refuse to pay and demand arbitration on the lease; (iii) put the money in my trust account and demand arbitration; or (iv) any other alternative you can think of.
What is everyone's experience with this situation....Is the Tenant exempt from payment since it is not referenced in the Lease? How has this been handled by the Courts (from one's experience).
Thank you for your input.
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.
A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.
Where a lease is silent as to which party is responsible for payment of sales tax, the burden is on the tenant to pay the tax and on the landlord to remit the tax to the state. Schnurmacher Holding, Inc. v. Noriega, 542 So.2d 1327 (Fla. 1989).
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of David Weisman
Sent: Thursday, June 21, 2012 4:06 PM
To: lesstevens@earthlink.net; RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] No Sales Tax Provision In Lease
Les:
I think the statute imposes the tax and states that it will be charged to the lessee by lessor and remitted:
212 (2)
The tax provided for herein shall be in addition to the total amount of the rental, shall be charged by the lessor or person receiving the rent in and by said rental arrangement to the lessee or person paying the rental, and shall be due and payable at the time of the receipt of such rental payment by the lessor or person, as defined in this chapter, who receives said rental or payment.
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.jpg@01CD5209.BB63DE00]
From: landten-bounces@lists.flabarrpptl.orgmailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of lesstevens
Sent: Thursday, June 21, 2012 3:40 PM
To: 'RPPTL Landlord Tenant Committee'
Cc: fadyanise@gmail.commailto:fadyanise@gmail.com
Subject: [RPPTL LandTen] No Sales Tax Provision In Lease
Good Afternoon All:
I have a client who negotiated themselves and entered into a commercial lease which does not contain a provision which would allow the Landlord to collect the sales tax chargeable under Florida law.
My client does not want to be declared in default for non-payment, so the further dilemma is (i) whether to pay it under protest and then "sue" for the return of the funds (the Lease requires arbitration for all disputes); (ii) refuse to pay and demand arbitration on the lease; (iii) put the money in my trust account and demand arbitration; or (iv) any other alternative you can think of.
What is everyone's experience with this situation....Is the Tenant exempt from payment since it is not referenced in the Lease? How has this been handled by the Courts (from one's experience).
Thank you for your input.
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.netmailto: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.
A portion of our practice involves the collection of debt and any information you provide will be used for that purpose if we are attempting to collect a debt from you.
</pre>IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted<br>U.S. Treasury Department Regulations, we are now required<br>to advise you that, unless otherwise expressly indicated,<br>any federal tax advice expressed above was neither<br>written nor intended by the sender or this firm to be<br>used and cannot be used by any taxpayer for the purpose <br>of avoiding penalties that may be imposed under U.S. tax <br>law. If any person uses or refers to any such tax advice<br>in promoting, marketing or recommending a partnership or<br>other entity, investment plan or arrangement to any <br>taxpayer, then the advice should be considered to have<br>been written to support the promotion or marketing by a <br>person other than the sender or this firm of that <br>transaction or matter, and such taxpayer should seek<br>advice based on the taxpayer's particular circumstances<br>from an independent tax advisor.<br><br><br>The information in this email transmission is privileged<br>and confidential. If you are not the intended recipient,<br>nor the employee or agent responsible for delivering it to<br>the intended recipient, you are hereby notified that any<br>dissemination or copying of this transmission (including<br>any attachments) is strictly prohibited. If you have<br>received this email in error, please notify the sender by<br>email reply. Thank you.<br><pre>
Thanx Art
Sent via BlackBerry by AT&T
-----Original Message-----
From: "Arthur J. Menor" AMenor@shutts.com
Sender: landten-bounces@lists.flabarrpptl.org
Date: Sun, 24 Jun 2012 13:03:25
To: 'RPPTL Landlord Tenant Committee'landten@lists.flabarrpptl.org
Reply-To: RPPTL Landlord Tenant Committee landten@lists.flabarrpptl.org
Subject: Re: [RPPTL LandTen] No Sales Tax Provision In Lease
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
My client leases to the Florida Department of Corrections. Under the
provisions of an amendment to the lease, the rental rate is set to increase
on July 1. My client has been advised that due to a lack of state funding,
the increased rental rate will not be paid. The lease and the amendment
reference F.S. 255.2502, the statute dealing with annual appropriations.
My client's property is about to go under contract to a developer. He would
like to be able to terminate the lease on 6 months' notice and require the
state to take over the janitorial services for their space.
What leverage, if any, does my client have to amend the lease because of the
state's inability to pay the increased rental rate?
Beth E. Linzner
2295 NW Corporate Boulevard, Suite 235 | Boca Raton, FL 33431
Direct Dial: 561.999.9341
Main No: 561.999.9300 x114 | Fax: 561.892.7920
I may have a combo fair housing personal injury case that the Plaintiff's
attorney has let linger for 5 solid years but now the judge wants it to go
to trial. (case came out of an eviction counterclaim) Tampa, Circuit Court.
It is too much for us. There may be a res judicata issue at they already
settled a slip and fall 5 years ago over basically the same thing.
Any interest? I will make one last attempt to settle. The whole thing is
really odd. Client is a self insured REIT.
Harry
LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website: www.evict.com
Email: harry@evict.com
THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND
INTENDED FOR THE PERSONS NAMED ABOVE ONLY. ALL OTHER USE, COPYING, OR
DISTRIBUTION IS STRICTLY PROHIBITED.
Definitely interested. Let me know what happens. I don't mind taking
cases in Tampa. For these types of cases I will cover the whole state.
Dennis A. Chen, Esq.
Chen Law Firm, PA
5401 S. Kirkman Rd., Ste. 310
Orlando, Florida 32819
Tel: (407) 392-1872
Fax: 1-866-571-3421
dennis@chenlaw.net
Bankruptcy * Civil Litigation * Collection Defense * Landlord/Tenant * Real
Estate Litigation
CONFIDENTIALITY NOTICE: This e-mail, including any attachment, contains
legally privileged and confidential information and is intended solely for
the recipient. Should the intended recipient forward this message to any
person or entity, that action could constitute a waiver of the
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communication was sent or received in error, please notify us by reply
e-mail and delete the original message.
On Tue, Jun 26, 2012 at 4:24 PM, Harry Heist harry@evict.com wrote:
I may have a combo fair housing personal injury case that the Plaintiff's
attorney has let linger for 5 solid years but now the judge wants it to go
to trial. (case came out of an eviction counterclaim) Tampa, Circuit Court.
It is too much for us. There may be a res judicata issue at they already
settled a slip and fall 5 years ago over basically the same thing.
Any interest? I will make one last attempt to settle. The whole thing is
really odd. Client is a self insured REIT.
Harry
LAW OFFICES OF
HEIST, WEISSE & WOLK P.A.
PH: 1 800 253 8428
FAX: 1 800 367 9038
"Serving the Property Management Professional"
Website: www.evict.com
Email: harry@evict.com
THIS E-MAIL MESSAGE IS CONFIDENTIAL, ATTORNEY-CLIENT PRIVILEGED, AND
INTENDED FOR THE PERSONS NAMED ABOVE ONLY. ALL OTHER USE, COPYING, OR
DISTRIBUTION IS STRICTLY PROHIBITED.
landten mailing list
landten@lists.flabarrpptl.org
http://mailman.fsr.com/mailman/listinfo/landten
One of my real estate broker relations sent me the following request.
..............I have a prospective tenant looking at space in one of the centers I lease and needs any attorney to read his lease that speaks Portuguese. Do you know anyone you could recommend?
I do not know but the property is probably in Palm Beach or Broward County.
Any suggestions/volunteers?
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance with IRS Circular 230, we must inform you that any U.S. tax advice contained in this transmission and any attachments hereto is not intended or written to be used and may not be used by any person for the purpose of (i) avoiding any penalty that may be imposed by the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent, (b) confidential, and (c) intended only for the use of the individual or entity to which it is addressed. If the addressee is a client, this communication is also subject to applicable privileges. If you are not the addressee, or the employee or agent responsible for the delivery to the addressee, any dissemination, distribution or copying of this communication is prohibited. If you received this communication in error: (a) any dissemination, distribution or copying is prohibited, and (b) Lloyd Granet, P.A. requests that you immediately notify us at (561) 999-9300 (collect) and destroy this communication. Thank you.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Beth E. Linzner
Sent: Tuesday, June 26, 2012 8:33 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Leases with the State of Florida
My client leases to the Florida Department of Corrections. Under the provisions of an amendment to the lease, the rental rate is set to increase on July 1. My client has been advised that due to a lack of state funding, the increased rental rate will not be paid. The lease and the amendment reference F.S. 255.2502, the statute dealing with annual appropriations.
My client's property is about to go under contract to a developer. He would like to be able to terminate the lease on 6 months' notice and require the state to take over the janitorial services for their space.
What leverage, if any, does my client have to amend the lease because of the state's inability to pay the increased rental rate?
Beth E. Linzner
2295 NW Corporate Boulevard, Suite 235 | Boca Raton, FL 33431
Direct Dial: 561.999.9341
Main No: 561.999.9300 x114 | Fax: 561.892.7920
blinzner@linznerlaw.commailto:blinzner@linznerlaw.com
Lloyd, we have a real estate lawyer who speaks Portuguese.
From: landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Lloyd Granet
Sent: Tuesday, July 24, 2012 2:36 PM
To: RPPTL Landlord Tenant Committee
Subject: Re: [RPPTL LandTen] Leases with the State of Florida
One of my real estate broker relations sent me the following request.
..............I have a prospective tenant looking at space in one of the centers I lease and needs any attorney to read his lease that speaks Portuguese. Do you know anyone you could recommend?
I do not know but the property is probably in Palm Beach or Broward County.
Any suggestions/volunteers?
This email message was sent by:
Lloyd Granet
Law Offices of Lloyd Granet, P.A.
2295 NW Corporate Boulevard, Suite 235
Boca Raton, FL 33431
Direct Dial: (561) 999-0090
Main Number: (561) 999-9300 x110
Fax: (561) 999-9400
Email: lgranet@granetlaw.commailto:lgranet@granetlaw.com
NOTICE: IRS Circular 230 Disclosure: In order to ensure compliance with IRS Circular 230, we must inform you that any U.S. tax advice contained in this transmission and any attachments hereto is not intended or written to be used and may not be used by any person for the purpose of (i) avoiding any penalty that may be imposed by the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matter(s) addressed herein.
NOTICE: This communication is: (a) sent by an attorney or his/her agent, (b) confidential, and (c) intended only for the use of the individual or entity to which it is addressed. If the addressee is a client, this communication is also subject to applicable privileges. If you are not the addressee, or the employee or agent responsible for the delivery to the addressee, any dissemination, distribution or copying of this communication is prohibited. If you received this communication in error: (a) any dissemination, distribution or copying is prohibited, and (b) Lloyd Granet, P.A. requests that you immediately notify us at (561) 999-9300 (collect) and destroy this communication. Thank you.
From: landten-bounces@lists.flabarrpptl.orgmailto:landten-bounces@lists.flabarrpptl.org [mailto:landten-bounces@lists.flabarrpptl.org] On Behalf Of Beth E. Linzner
Sent: Tuesday, June 26, 2012 8:33 AM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Leases with the State of Florida
My client leases to the Florida Department of Corrections. Under the provisions of an amendment to the lease, the rental rate is set to increase on July 1. My client has been advised that due to a lack of state funding, the increased rental rate will not be paid. The lease and the amendment reference F.S. 255.2502, the statute dealing with annual appropriations.
My client's property is about to go under contract to a developer. He would like to be able to terminate the lease on 6 months' notice and require the state to take over the janitorial services for their space.
What leverage, if any, does my client have to amend the lease because of the state's inability to pay the increased rental rate?
Beth E. Linzner
2295 NW Corporate Boulevard, Suite 235 | Boca Raton, FL 33431
Direct Dial: 561.999.9341
Main No: 561.999.9300 x114 | Fax: 561.892.7920
blinzner@linznerlaw.commailto:blinzner@linznerlaw.com
IRS CIRCULAR 230 NOTICE: Pursuant to recently enacted
U.S. Treasury Department Regulations, we are now required
to advise you that, unless otherwise expressly indicated,
any federal tax advice expressed above was neither
written nor intended by the sender or this firm to be
used and cannot be used by any taxpayer for the purpose
of avoiding penalties that may be imposed under U.S. tax
law. If any person uses or refers to any such tax advice
in promoting, marketing or recommending a partnership or
other entity, investment plan or arrangement to any
taxpayer, then the advice should be considered to have
been written to support the promotion or marketing by a
person other than the sender or this firm of that
transaction or matter, and such taxpayer should seek
advice based on the taxpayer's particular circumstances
from an independent tax advisor.
The information in this email transmission is privileged
and confidential. If you are not the intended recipient,
nor the employee or agent responsible for delivering it to
the intended recipient, you are hereby notified that any
dissemination or copying of this transmission (including
any attachments) is strictly prohibited. If you have
received this email in error, please notify the sender by
email reply. Thank you.
Are there any volume debtor practice bankruptcy attorneys in South Florida?
Jeff Mazor