CopyCited 72 times | Published | Supreme Court of Florida | 1950 Fla. LEXIS 1044
...cise of which privilege the said enactment levies a privilege tax in an "amount equal to three per cent of and on the * * * rental charged for such * * * accommodations by the person charging or collecting the rental." Section 3-a of the act, F.S.A. § 212.03(1)....
...n six months at ony one hotel, apartment house, rooming house, tourist or trailer camp, and shall have paid the tax levied by this section for six months of residence in any one hotel, rooming house, apartment house, tourist or trailer camp." F.S.A. § 212.03(4)....
CopyCited 62 times | Published | Supreme Court of Florida | 14 Fla. L. Weekly 232, 1989 Fla. LEXIS 399, 1989 WL 47676
...The terms of the written lease agreement shifted the burden from Noriega to Schnurmacher for the payment of ad valorem taxes assessed against the property. However, there was no provision obligating either party to pay *1328 the sales tax on the lease imposed by section 212.031, Florida Statutes (1985)....
...Noriega filed a motion in circuit court to vacate, modify, and correct the arbitrator's award. Noriega argued that the arbitrator had exceeded his authority because his decision resulted in a rewrite of the contract between the parties in a manner that contravened section 212.031(2)(a), Florida Statutes (1985)....
...The district court found that none of the statutorily enumerated grounds of section
682.13(1), Florida Statutes (1985), existed for vacating the award and further found that the arbitrator had not exceeded his powers. Nonetheless, the district court held that both the trial court and the arbitrator had misapplied section
212.031, and therefore reversed as a matter of law....
...The facts of this case make it unnecessary to examine the merits of Oven. However, we find that we must, as a matter of great public importance, disapprove that decision. In Oven the First District Court of Appeal held that when a commercial lease is silent as to the party responsible for payment of the tax imposed by section
212.03, Florida Statutes, [*] the obligation to pay the tax is on the lessor. Oven,
419 So.2d at 1187. It is evident from the language of both section
212.03 and section
212.031 that the burden is on the lessor to remit the tax to the state. §§
212.03(2),
212.031(3). We believe it is equally clear that the plain language of these statutes and the public policy of this state require the lessee to pay the tax. §§
212.03(2),
212.031(2)(a),
212.031(3). Gaulden v. Kirk,
47 So.2d 567 (Fla. 1950). The statute imposes a duty on the lessor or other person receiving the rental payments under the lease agreement to collect the tax from the lessee "in addition" to the rent. §§
212.03(2),
212.031(3). Notwithstanding that section
212.031 places the obligation to pay the sales tax on the lessee, the award of the arbitrator in this case cannot be vacated....
...Furthermore, for the reasons expressed in this opinion, we disapprove the decision of the first district in Oven v. Dawirs . It is so ordered. EHRLICH, C.J., and OVERTON, SHAW and GRIMES, JJ., and DOUGLASS B. SHIVERS and J. KLEIN WIGGINTON, Associate Justices, concur. NOTES [*] Section 212.03, Florida Statutes (1985), imposes a tax on transient rentals.
CopyCited 49 times | Published | Supreme Court of Florida
...that in administering its provisions, the Department of Revenue will be forced to determine what the law is. Appellant further contends that the act was not intended to be read in pari materia with chapter 212, Florida Statutes, or more particularly section 212.03, Florida Statutes, and that such is demonstrated by the contradictory provisions of the two....
...to apply to the administration of *988 taxes levied under the former. Second, because section
125.0104(3)(f) provides that the receipt, accounting for, and remitting of taxes collected pursuant to the act is to be in the time and manner provided by section
212.03, Florida Statutes....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal
...en, the supreme court did make the observation that the sales tax was a tax against the buyer rather than the seller. However, in Green v. Panama City Housing Authority,
115 So.2d 560 (Fla. 1959), the court held that the tax on rentals prescribed by section
212.03, Florida Statutes, was an excise tax levied upon landlords for the privilege of doing business in the state and receded from any language to the contrary in Spencer v....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 2008 WL 2387991
...the responsibilities of auditing, enforcing, assessing, and collecting the TDT. Orange County, Fla., Code, *625 § 25-137. Accordingly, the provisions of Chapter 212, Florida Statutes, including the legal principles governing the transient tax under section 212.03, Florida Statutes, are applicable and binding upon the County and the Comptroller in the administration and enforcement of the County's TDT....
...consideration received by a "dealer" (as that term is defined in Florida law including section
212.06(2)(j), Florida Statutes and Florida Administrative Code Rule 12A-1.060(3)) for the letting of the living quarters or accommodations. Further, under section
212.03(1), Florida Statutes, tax is levied on "the total rental charged for ......
CopyCited 5 times | Published | Florida 3rd District Court of Appeal
...Stat., F.S.A., but even if a business, as defined therein, it was exempt from collecting the sales tax on the rental of its living units, as it was not engaged in the "business of renting, leasing or letting any living quarters" to its transient or permanent guests, as defined in §§
212.02 (6),
212.03(1). This point is also without merit. It further urges that even if The Surf Club was within the provisions of §
212.03(1) as a lessor, it had leases on its rental units for terms in excess of six months, and that the tenants had the right to occupy these premises throughout the period and, therefore, no sales tax would be due on the term of the leases in excess of six months, pursuant to the provisions of §
212.03(4)....
CopyCited 4 times | Published | Florida 1st District Court of Appeal
...of Oven, Gwynn & Lewis, Tallahassee, for appellant. Everett P. Anderson, Tallahassee, for appellee. *1187 JOANOS, Judge. This appeal involves the apparently novel question of whether, when a commercial lease is silent as to the party responsible for payment of the tax imposed by Section 212.03, Florida Statutes, the burden of payment falls on the landlord or the tenant. We affirm the judgment of the trial court and adopt the reasoning for the result expressed in the final judgment. Section 212.031(3) provides, in pertinent part: The tax imposed by this section shall be in addition to the total amount of the rental and shall be charged by the lessor or person receiving the rent in and by a rental arrangement with the lessee or p...
...agreement entered into between them, ... such burden rests upon the lessor. We reach this conclusion for the reason that the lessor bears ultimate responsibility and liability to the State for the payment of such tax and for the further reason that Section 212.031(1)(a), F.S....
CopyCited 1 times | Published | Supreme Court of Florida
HOBSON, Justice. The respondent commenced this proceeding in the Leon County Circuit Court as an action for a declaratory decree or judgment under Chapter 87, Florida Statutes, F.S.A. 'The dominant purpose of said suit was to determine whether Section 212.03, Florida Statutes, F.S.A., is applicable to rental charges paid to Public Housing Authorities which operate apartment houses- and other living accommodations under and pursuant to authority granted by Chapter 421, Florida Statutes, F.S.A. The Circuit Court denied petitioner’s motion for summary judgment and granted a temporary injunction which restrained the Comptroller from levying or collecting said tax from the respondents. *561 Section 212.03 declares the legislative intent to be “ * * * that every person is exercising a taxable privilege who engages in the business of renting * * * any living quarters * * * ” Said section further provides in pertinent part that: “For...
...apartment houses, * * * and to all persons who collect or receive such rents on behalf of such owner * * On interlocutory appeal, the District Court of Appeal, First District 1 affirmed the Circuit Court’s decision and held the tax imposed by F.S. § 212.03, F.S.A., to be a tax levied against the landlord and not the tenant....
...pality in particular. The Authority, as landlord, has not been shown to come within the purview of the Act.” [
110 So.2d 493 .] We believe this District Court of Appeals decision that Public Housing Authorities are not subject to the tax levied by §
212.03 is further buttressed by the language and spirit of Chapter 423....
...The writ of certiorari heretofore issued in this case be and it is hereby quashed and discharged. THOMAS, C. J., and TERRELL, ROBERTS and DREW, JJ., concur. . Green v. Panama City Housing Authority, Fla.App.1959,
110 So.2d 490 . .P.S. §
212.02(9), F.S.A. . Article V, Section 4(2), Florida Constitution, F.S.A. . F.S. §
212.03, F.S.A....
CopyCited 1 times | Published | Supreme Court of Florida | 40 Fla. L. Weekly Supp. 325, 2015 Fla. LEXIS 1281, 2015 WL 3618004
...Statutes?
And, we answer the rephrased certified question in the negative.
In answering the rephrased certified question, we examined the TDT’s plain
language and its antecedent statute, the Transient Rental Tax (hereinafter “TRT”).
See § 212.03, Fla....
...Such tax shall apply to hotels,
apartment houses, roominghouses, tourist or trailer camps, mobile
home parks, recreational vehicle parks, condominiums, or timeshare
resorts, whether or not these facilities have dining rooms, cafes, or
other places where meals or lunches are sold or served to guests.
§ 212.03(1)(a), Fla....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2002 WL 63407
...Because we do not agree with the legal analysis by the trial court relating to the Hales' claimed exemption from sales tax, we reverse and remand. I. The Hales lease rental units, known as the Edgewood Apartments, on a month-to-month basis, using a written lease agreement. The trial court reviewed section 212.03, Florida Statutes (1997), and interpreted it to require a lease "in excess of six months" or tenants who were "full-time students or military personnel" to receive an exemption from sales tax on rental income. Because the Hales use a month-to-month lease instead of one that exceeds six months, and do not claim an exemption for tenants who are students or military personnel, the trial court ruled that the Hales are not entitled to an exemption under section 212.03. The Hales argue that they are exempt pursuant to the last sentence of section 212.03(7)(a). Section 212.03(7), Florida Statutes (1997) states: (7)(a) Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described in subsection (1) shall be exempt from the tax imposed by this section....
..."Migrant labor camps" are defined as one or more buildings or structures, tents, trailers, or vehicles, or any portion thereof, together with the land appertaining thereto, established, operated, or used as living quarters for seasonal, temporary, or migrant workers. Emphasis added. The Department argues that sections 212.03(1) and 212.03(4) (providing an exemption for any person who rents to others using a written lease for longer than six months) should be read in pari materia with 212.03(7)(a) to require a six month written lease for an exemption under (7)(a)....
...See Ch. 79-359, § 2, at 1840, Laws of Fla. This history indicates that the Legislature did not intend to modify the exemption for full-time students and military personnel. We rule that the last sentence of 7(a) provides a separate exemption within section 212.03, without a requirement for a written lease exceeding six months....
...ion even though there may be one person who makes it their permanent or principal place of residence. III. We reverse and remand to the trial court for further proceedings to determine *243 whether the Hales are entitled to the exemption provided by section 212.03(7)(a), and thus whether they are subject to audit....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2013 WL 709561, 2013 Fla. App. LEXIS 3202
...ies pay to the hotel. But “[i]f the privilege the Legislature seeks to tax is the opportunity of operating a hotel in Florida, which was the Legislature’s clear intention in 1949 when it passed the Transits Rental Tax (TRT) under Florida Statute 212.03, then the hotel in which the tourist stays must collect the tax on the lesser amount that the hotel receives for the room and submit that lesser amount of tax to the counties.” The trial court noted that the Tax is currently paid only on the...
...ease.” §
125.0104(3)(e), Fla. Stat. The reference to chapter 212 addresses the statewide bed tax, known as the “Transient Rentals Tax” authorized in the “Florida Revenue Act of 1949” codified at section
212.01, et. seq., Florida Statutes. Section
212.03(l)(a), Florida Statutes, is similar to section
125.0104(3)(a)l....
...It provides: It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in, from, or a part of, or in connection with any hotel.... § 212.03(l)(a), Fla....
...(“Any person who is taxable hereunder who fails or refuses to charge and collect from the person paying any rental or lease the taxes herein provided ... is, in addition to being personally liable for the payment of the tax ... ” criminally liable.); 4 § 212.03(2), Fla....
...Indeed, “rental” is defined as “income received from rent.” Black’s Law Dictionary, 1300 (7th ed. 1999). Additionally, “net rent” is defined as the “rental price for property after payment of expenses, such as ... taxes.” Id. at 1299. Also, in interpreting section 212.03(2), Florida Statutes, this court in Florida Revenue Commission v....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2007 WL 4438876
...tled to attorney's fees. The parties each filed motions for summary judgment. The trial court denied the motion filed by the Hales and granted the motion filed by DOR. The court agreed with DOR that the applicable exemption from tax was contained in section
212.03(4), Florida Statutes (1997), [2] and required leases in excess of six months, and that the Hales' reliance upon the last sentence of section
212.03(7)(a), Florida Statutes (1997), [3] was misplaced as it did not *521 support a claim of exemption. The Hales appealed. This court reversed and remanded, Hale v. Department of Revenue,
808 So.2d 237 (Fla. 1st DCA 2002), holding that section
212.03(7)(a) provided a separate exemption from tax where the apartments constitute the "permanent or principal place of residence" of the tenants and that it was not necessary to have leases in excess of six months as required by section
212.03(4) to be entitled to the exemption provided by section
212.03(7)(a)....
...cies, must serve a copy of the pleading claiming the fees on the Department of Insurance; and thereafter the department shall be entitled to participate with the agency in the defense of the suit and any appeal thereof with respect to such fees. [2] Section 212.03(4), Florida Statutes (1997), provides in pertinent part: The tax levied by this section shall not apply to, be imposed upon, or collected from any person who shall have entered into a bona fide written lease for longer than 6 months in...
..., apartment house, roominghouse, tourist or trailer camp, or condominium and shall have paid the tax levied by this section for 6 months of residence in any one hotel, roominghouse, apartment house, tourist or trailer camp, or condominium. . . . [3] Section 212.03(7)(a), Florida Statutes (1997), provides: Full-time students enrolled in an institution offering postsecondary education and military personnel currently on active duty who reside in the facilities described in subsection (1) shall be exempt from the taxed imposed by this section....
CopyPublished | Florida 3rd District Court of Appeal | 2002 Fla. App. LEXIS 15717, 2002 WL 31422706
...to clarify, we have done so by footnote. *331 STATEMENT OF THE ISSUE Whether Miami-Dade County [County] is engaged in the business of leasing or granting a license for the use of real property, thus subjecting the payments to sales tax, pursuant to Section 212.031, Florida Statutes, when the County entered into an agreement with IPC Sports, Inc....
...Once the Respondent has met this initial burden of proof, the burden shifts to the taxpayer to demonstrate by a preponderance of the evidence that the assessment is incorrect. 19. IPC does not qualify for any of the specific exemptions, as detailed in Sections
212.031(l)(a)l-ll and *333
212.08, or Section
196.199, Fla....
...epartment’s administrative rules. 21. It is declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting, leasing, letting, or granting a license for the use of any real property. Section 212.031(l)(a), Fla....
...provides one of the many alternative definitions of ‘dealer’: ‘Dealer’ also means and includes the state, county, municipality, any political subdivision, agency, bureau or department, or other state or local governmental instrumentality. 25. Pursuant to Section 212.031(l)(a), Fla....
...The County’s ‘business’ was to regulate the use of the beach in an orderly manner to preserve ‘individual peace and quiet and to enhance the public’s enjoyment of the beach.’ Lloyd at 737. As such, the fees paid by the taxpayer in Lloyd to Volusia County were not subject to sales tax under Section 212.031, Fla....
...ers, including the public and the United States Tennis Association. Therefore, the County is engaged in the business of licensing real property with respect to the relationship governed by the Agreement and the Fees are therefore taxable pursuant to Section 212.031, Fla....
...40.IPC, as the licensee and user of the tennis center, has an obligation for the payment of the tax. See Section
212.07(8), Fla. Stat. The Supreme Court of Florida held in Schnurmacher Holding, Inc. v. Noriega,
542 So.2d 1327 (Fla.1989), that it is evident from the language of both Section
212.03 and Section
212.031 that the burden is on the lessor to remit the tax to the state. §§
212.03(2),
212.031(3). We believe it is equally clear that the plain language of these statutes and the public policy of this state require the lessee to pay the tax. §§
212.03(2),
212.031(2)(a),
212.031(3)....
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
by the Port of Palm Beach District? SUMMARY: Section
212.03(6), F.S., applies to dockage charges imposed
CopyPublished | District Court of Appeal of Florida | 1969 Fla. App. LEXIS 5371
J., concurs. RAWLS, J., dissents. . F.S. Section
212.03(1) (a) (b), F.S.A. “(a) It is hereby declared
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
...Manatee County Tax Collector Post Office Box 25300 Bradenton, Florida 34206-5300 Dear Mr. Burton: You have asked for my opinion on substantially the following question: Is a rented boat slip at a marina taxable under the provisions of sections
125.0104 ,
212.03 , or
212.0305 , Florida Statutes? In sum: 1. Manatee County may not impose the tourist development tax provided in section
125.0104 , Florida Statutes, on boat slips rented at marinas. 2. Manatee County may impose the transient rentals tax authorized by section
212.03 (6), Florida Statutes, on the rental of docking or storage spaces for boats in boat docks or marinas. 3. Manatee County may not impose the convention development tax authorized by section
212.0305 , Florida Statutes, on the rental of boat slips at marinas....
...." While this definition extends to boats, no mention of boat slips is made therein. Thus, it is my opinion that Manatee County may not impose the tourist development tax provided in section
125.0104 , Florida Statutes, on boat slips rented at marinas. Section
212.03 , Florida Statutes Section
212.03 , Florida Statutes, a transient rentals tax, 3 generally imposes an excise tax on business transactions for the privilege of "renting, leasing, letting, or granting a license to use any living quarters or sleeping or housekeeping accom...
...For the exercise of this privilege, a tax is hereby levied at the rate of 6 percent on the total rental charged." (e.s.) Thus, it is clear that the Legislature considered the rental of docking or storage spaces for boats in boat docks or marinas to be a taxable privilege under section 212.03 , Florida Statutes....
...mous with vessel) in either boat docks or marinas (the latter being commonly associated with pleasure boats; the former being commonly associated with the facilities provided by port authorities)." The opinion concluded that the sales tax imposed by section 212.03 (6), Florida Statutes, applied to dockage charges imposed by the district. The text of section 212.03 (6), Florida Statutes (2001), and the statute as it existed in 1975 are identical with regard to the taxability of docking or storage spaces for boats. Thus, it is my opinion that a boat slip rental at a marina that satisfies the criteria established under section 212.03 , Florida Statutes, would be taxable under the provisions of that section as a transient rental. 8 Section 212.0305 , Florida Statutes Section 212.0305 , Florida Statutes, is entitled the "Convention Development Tax Act." 9 As specifically stated by the Legislature, "[o]ne of the principal purposes of the convention development tax is to promote tourism and the use of hotel faciliti...
...quarters or accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, tourist or trailer camp, mobile home park, recreational vehicle park, or condominium." 12 An exemption from the tax imposed under section
212.03 , Florida Statutes, also qualifies as an exemption from the tax imposed under section
212.0305 , Florida Statutes. 13 Further, the tax levied under section
212.0305 is "in addition to any other tax imposed pursuant to this chapter and in addition to all other taxes and fees and the consideration for the rental or lease." 14 As noted above, section
212.02 (10), Florida Statutes, defines the terms...
...or advertised as, or held out to the public to be, a place where living quarters or sleeping or housekeeping accommodations are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings[.]" 15 (e.s.) Unlike section 212.03 (6), Florida Statutes, which specifically addresses the rental of docking at marinas, section 212.0305 , Florida Statutes, does not make specific provision for taxing rentals of boat slips....
...Rather, the statute addresses the tax consequences of renting a boat as a transient rental of accommodations. In the absence of any clear indication that the Legislature intended the rental of boat slips at marinas to be taxable under the provisions of section
212.0305 , Florida Statutes, the convention development tax, I must conclude that the county possesses no authority to impose such a tax. 16 Thus, it is my opinion that Manatee County may not impose the convention development tax authorized by section
212.0305 , Florida Statutes, on the rental of boat slips at marinas. Sincerely, Robert A. Butterworth Attorney General RAB/tgh 1 Section
125.0104 (1), Fla. Stat., provides the short title for the act. 2 Section
125.0104 (3)(e), Fla. Stat. 3 See , title to s.
212.03 , Fla. Stat. 4 Section
212.03 (1), Fla. Stat. 5 See , Ops. Att'y Gen. Fla. 86-83 (1986) and 75-278 (1975). 6 Section
212.03 (4), Fla. Stat. 7 Op. Att'y Gen. Fla. 75-278 (1975). 8 And see, Plotnicky v. Department of Revenue, 20 FALR 1134 (1997), in which an exemption from the tax imposed by section
212.03 , Fla....
...ify for an exemption; and Wells v. Department of Revenue , 10 FALR 2321 (1996), for the proposition that rental amounts obtained from leasing boat slips are taxable as rentals or leases of real property under Rules 12A-1.070 and 12A-1.073 , F.A.C. 9 Section 212.0305 (1), Fla. Stat., provides the title of the act. 10 Section 212.0305 (2), Fla. Stat. 11 Section 212.0305 (4)(a)-(e), Fla. Stat. 12 Section 212.0305 (3)(a), Fla. Stat. 13 Section 212.0305 (3)(a), Fla. Stat. 14 Section 212.0305 (3)(k), Fla....
CopyPublished | Court of Appeals for the Eleventh Circuit
scrutiny. See 1 P. Areeda & D. Turner, Antitrust Law, § 212.3(b) (Supp.1982).” Id. See also, Auton v. Dade City
CopyPublished | Florida 4th District Court of Appeal
...Terms of Use.” 2
The Tax Collector filed a complaint for declaratory relief against the
Companies, seeking a declaratory judgment that the Companies were
required to register as dealers and collect and remit the TDT pursuant to
sections
125.0104 and
212.0305, Florida Statutes....
...The TDT
statute further provides that the tax “shall be charged by the person
receiving the consideration for the lease or rental . . . .” §
125.0104(3)(f),
Fla. Stat. (2014).
The citation to chapter 212 in the TDT statute is in reference to the
statewide Transient Rentals Tax (“TRT”) codified in section
212.03 of the
Florida statutes....
...e who
engages in the business of renting, leasing, letting, or granting a license to
use any living quarters or sleeping or housekeeping accommodations in,
from, or a part of, or in connection with any hotel, apartment house,
roominghouse . . . .” § 212.03(1)(a), Fla....
...The TRT statute, which must be
read in pari materia with the TDT statute, likewise provides “[t]he tax
provided for herein . . . shall be charged by the lessor or person receiving
the rent . . . . The same duties imposed by this chapter upon dealers . . .
shall apply to and be binding upon all persons . . . .” § 212.03(2), Fla.
Stat....
...(3)(g) The person receiving the consideration for such rental
or lease shall receive, account for, and remit the tax to the
Department of Revenue at the time and in the manner
provided for persons who collect and remit taxes under s.
212.03....
...(Emphasis supplied).
9
Both the statute and the ordinance are in line with Chapter 212, Florida
Statutes (2019), which applies “to the administration of any tax levied
pursuant” to section
125.0104(2)(a) Fla. Stat. (2019). Section
212.03(2)
states that the “person receiving the rent,” a status distinct from an owner
or lessor who is the ultimate beneficiary of the rental, is required to charge
and remit the TDT:
The tax provided for herein shall be in additi...
...living quarters or accommodations.” This language cannot properly be
expanded to apply to every person “who engages in the business of renting,
leasing, letting, or granting a license to use any living quarters or sleeping
or housekeeping accommodations,” which is the language of section
212.03(1)(a), Florida Statutes (2019)....
CopyPublished | Supreme Court of Florida | 1955 Fla. LEXIS 3408
...rs or vendors from whom the purchases were made. The appellee is a non-profit corporation which operates a hotel, bath club and golf course. As such it collects-rentals from guests of the hotel, which rentals are subject to the sales tax, levied' by Section 212.03 of the Act, F.S.1953,....
CopyAgo (Fla. Att'y Gen. 1982).
Published | Florida Attorney General Reports
FOR RENTAL PERIODS OF LESS THAN SIX MONTHS? Section
212.03(4), F.S. 1977, in pertinent part provided that
CopyPublished | District Court of Appeal of Florida
"retail sale" subject to tax under section
212.03(3), Florida Statutes (1949). The court canvassed
CopyAgo (Fla. Att'y Gen. 1997).
Published | Florida Attorney General Reports
for persons who collect and remit tax under section
212.03, Florida Statutes.3 Moreover, the same duties
CopyPublished | District Court of Appeal of Florida | 1959 Fla. App. LEXIS 3180
...At this juncture we merely hold that upon the record now before this court no error has been demonstrated in the Chancellor’s order granting a temporary injunction and denying defendant’s motion for summary decree. Affirmed. CARROLL, DONALD K., J., concurs. STURGIS, C. J., dissents. . F.S. § 212.03, F.S.A....
CopyPublished | District Court of Appeal of Florida | 1973 Fla. App. LEXIS 7260
will be dealt with individually by the Court. “Section
212.03, Florida Statutes, relating to a tax on transient
CopyPublished | Supreme Court of Florida | 1970 Fla. LEXIS 2863
...The Motion for Peremptory Writ notwithstanding the Return of Respondents is granted. The Department of Revenue is directed to comply with the demands of the alternative writ. It is so ordered. ERVIN, C. J., ADKINS and BOYD, JJ., and FALK, Circuit Judge, concur. .
110 So.2d 490 (1st Dist.Ct.App.Fla.1959). . Fla.Stat. §
212.03 (1957), F.S.A....
CopyPublished | District Court of Appeal of Florida | 1968 Fla. App. LEXIS 4725
...ch comprise the business in which the taxpayer is engaged. This is the interpretation placed upon the Act by the Supreme Court in the decision rendered by it in Gaulden v. Kirk 1 and reaffirmed by it in Green v. Panama City Housing Authority. 2 F.S. section 212.03, F.S.A., declares it to be the legislative intent that every person is exercising a taxable privilege who engages in the business of renting or leasing certain types of real estate, and for such privilege is required to pay a tax in an...
CopyPublished | District Court of Appeal of Florida | 10 Fla. L. Weekly 2042, 1985 Fla. App. LEXIS 15580
...imposed upon the value received from renting, leasing or letting any living quarters, sleeping or housekeeping accommodations in, from, or a part of or in connection with any hotel, rooming house or tourist or trailer camp to non-Indians imposed by Section 212.03, Florida Statutes; and (4) the lease or rental tax imposed on the value received for renting, leasing or letting any real property to non-Indians imposed by Section 212.031, Florida Statutes....
...r in connection with any hotel rooming house or tourist or trailer camp to non-Indians upon whom the State has validly imposed a transient rentals tax, the State may require the Defendant Corporation to add the tax to the rental price as provided by Section 212.03, Florida Statutes and thereby aid the Department’s collection and enforcement of the tax....
CopyPublished | Florida 1st District Court of Appeal | 1994 Fla. App. LEXIS 4101, 1994 WL 148157
...In short, appellants' argument is that, because hotels and motels are engaged in the business of renting rooms, including their contents, they are actually engaged in the "resale" of the tangible personal property purchased to furnish those rooms. Section 212.03, Florida Statutes (1991), addresses what is known as the "transient rentals tax." Subsection (1) reads: It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business...
...ooms is imposed upon the privilege of selling tangible personal property at retail, pursuant to section
212.05(1)(a)1.a.; whereas the tax imposed upon the rental of guest rooms is imposed upon the privilege of operating a hotel or motel, pursuant to section
212.03....
...privilege of selling tangible personal property at retail, pursuant to section
212.05(1)(a)1.a., Florida Statutes (1991); whereas the tax imposed upon the rental of guest rooms is imposed upon the privilege of operating a hotel or motel, pursuant to section
212.03....
CopyPublished | District Court of Appeal of Florida | 10 Fla. L. Weekly 839, 1985 Fla. App. LEXIS 13230
...rsed by the county, the person actually incurring the lodging expense is the individual employee, not the county. The Department concluded that because there is no “sale” directly to the county, no exemption is available and the tax is due under § 212.03, Fla.Stat. We cannot agree with this interpretation. Section 212.03 provides that the rental of a hotel room is a taxable event....
...le, or in conflict with some provision of the state’s constitution or the plain intent of the statute.” Harris Corp. v. Department of Revenue,
409 So.2d 91, 93 (Fla. 1st DCA 1982) (Ervin, J., specially concurring). The Department’s analysis of §
212.03 in the instant case is clearly improper as it either denies the county the expressly granted exemption of §
212.08(6) or requires the county to disregard the reimbursement requirements of §
112.061(6)....
...An employee on official travel, who has been authorized to present the county’s tax exempt number and who will be reimbursed for the travel expenses, is no different. Accordingly, any rental to a county employee on authorized travel who is to be reimbursed by the county is exempt from the tax imposed by §
212.03 by virtue of the general exemption of §
212.08(6) which specifically exempts the counties from taxes imposed by Chapter 212....
