CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
...g questions: 1. Are the rents charged by port authorities, hospital authorities, and housing authorities subject to sales tax under Ch. 212 , F.S., following the repeal by s. 5, Ch. 86-166, Laws of Florida, of the sales tax exemptions enumerated in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S.? 2....
...Does the answer to Questions One and Two change if the bonds recited that the rents are exempt because the local government's resolution to issue the bonds was passed at a time when Florida law provided an exemption of the rents from sales tax? SUMMARY 1. The specific exemptions from taxation contained in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S., have been superceded by s....
...isions of the contract without the necessity of expressly including such provisions. Thus, my answers to Questions One and Two would not be effected by express mention in a local government's resolution to issue bonds of the exemptions contained in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , or
159.708 , F.S....
...herein. All laws granting tax exemptions, to the extent they may be inconsistent or in conflict with this chapter, including, but not limited to, the following designated laws, shall yield to and be superseded by the provisions of this subsection: ss.
125.019 ,
153.76 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 ,
159.708 ....
...159.15 ,
159.50 ,
159.708 , F.S., should be read together and harmonized. Thus, the statutory exemptions from the taxes imposed by Ch. 212 , F.S., were valid and viable until superceded on July 1, 1987, by s.
212.08 (13), F.S., supra. Therefore, as of July 1, 1987, ss.
125.019 , 154.2531,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S., no longer provided an exemption from taxation pursuant to Ch....
...thorities, and hospital authorities within the scope of the cited provisions are now subject to taxation pursuant to s.
212.031 , F.S. QUESTION TWO You ask whether imposing a sales tax on rents pledged to defray the cost of bonds issued pursuant to ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 ,
159.708 , F.S., would impair the constitutionally protected right to contract....
...QUESTION THREE The laws in force at the time of the making of a contract enter into and form a part of the contract as if they were expressly incorporated into it. 20 Thus, the exemptions from taxation for rents accruing to port authorities, hospital authorities, and housing authorities pursuant to ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S., were incorporated into contracts relating thereto regardless of specific reference to these exemptions....
...bonds was passed at a time when Florida law provided an exemption of the rents from sales tax. Sincerely, Robert A. Butterworth Attorney General (gh) 1 Section 5, Ch. 86-166, Laws of Florida. 2 With regard to the specific topics of your inquiry: a. Section 125.019 , F.S., provides an exemption from taxation for projects financed under the provisions of ss....
CopyPublished | District Court of Appeal of Florida
Jur., Pay*777ments, § 298 ; 70 C.J.S. Payment § 125; 19 F.Lp., Payment, § 36; 1 Am.Jur.2d, Accounts and
