Blog Posts in Florida Hotel Industry

Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida has considered itself at a competitive disadvantage for companies looking ...

The taxability of gratuities depends on whether the gratuity is part of the sale of the good or service. The answer is not a simple yes or no, it’s more situational. Let’s look at two different ...

Businesses across the board have taken a huge hit as a result of COVID. This pandemic was and still continues to be something no one could have planned for that’s for sure. As restaurants reopen or ...

Understanding settlement authority of the Department of Revenue when there is doubt as to liability Part I of 2 The statutory framework for compromise of taxes, interest and associated penalties . ...

Things to know before starting a Florida sales and use tax audit A Florida sales and use tax audit can be a very stressful and complicated event. I would like to go over some basic facts you should be ...

Everyone is aware that the recent pandemic has impacted businesses and the overall economy. This necessarily has impacted the amount of tax revenue going to the state of Florida and its counties. What ...

If you get chosen to be audited by the Florida Department of Revenue you should understand how most auditors think and operate. Auditors are taught two main concepts that drive most audits. ALL ...

The Florida Department of Revenue (DOR) has traditionally issued two different types of sales and use tax audit notices. These are the DR-840 “full” audit notice that was traditionally issued from a ...

The coronavirus/COVID-19 pandemic has impacted everyone’s lives. Included in this, it has impacted Florida tax revenue and its businesses significantly. Tourism and the hospitality industry provide a ...

There are a lot of firms out there claiming to be able to help you with your sales tax audit. Hiring someone to represent your company during a sales tax audit is a serious decision. You should ...

If you or your client collect Florida sales tax and do not know about the “bracket system,” then you may have a potential costly problem waiting to be discovered during your next Florida sales and use ...

The internet rental industry recently received an important victory relating to Tourist Development Tax. TDT is a tax, which can be imposed by counties, on persons who rent lodging accommodations for ...

The Florida Department of Revenue just announced a small bit of tax relief for businesses affected by the economic effects coronavirus pandemic. Big picture, the Florida Department of Revenue will ...

Business owners and managers are required to collect and remit sales tax for transactions subject to sales tax in Florida. We routinely hear from business owners who are behind in sales tax. This ...

Considering “consideration” in taxing mortgages, notes and other financial instruments, Part II. [i] Examining the decisions in 1701 Collins Miami Owner, LLC v Department of Revenue , Case Nos. ...

Looking for 2021 sales tax rates on commercial rent? Click HERE . Florida is the only state in the nation that subjects commercial rent to sales tax, which puts Florida at a competitive disadvantage ...

Considering “consideration” in taxing mortgages, notes and other financial instruments [i] Part I History and focus of the tax Florida imposes a tax on most real estate conveyances. Generally, it is ...

The government finds ways to tax things multiple ways. Florida is no different. On the rental or lease of accommodations (e.g., hotels, motels, RV parks, etc.) for a term of six months or less, sales ...

Effective November 1, 2019, Pasco County, Florida, will begin administering its local tourist development tax. Taxpayers will be required to report and pay their 4% tourist development taxes from the ...

In a modern economy, virtually everything is purchased and sold over the internet. Even groceries can now be ordered on demand from local Whole Foods. While sales tax has always been a charge ...

Technology and Florida’s sales and use tax laws have been playing a game of cat and mouse for decades. As new technology enters the market, Florida tries to capture that new technology under its ...

Florida exempts both occasional sales and isolated sales from sales and use tax. While, most people are familiar with the principle that sales of tangible personal property at retail are subject to ...

Florida is the only state in the country to subject commercial rent to sales tax. There has been a push at the state level to lower and eventually repeal this tax, with the state tax rate on ...

The purpose of this article is to discuss the Florida sales and use tax treatment for rent between (1) the nursing home and its landlord and (2) the nursing home and its tenants. A popular state for ...

UPDATE: The FL DOR filed a notice of appeal in the GBR case. Stay tuned! The Florida Department of Revenue promulgates many administrative rules interpreting Florida’s Chapter 212 sales and use tax ...

If you are registered with the Florida Department of Revenue (“Department”) for sales and use tax purposes, you most likely have a requirement to file a Sales and Use Tax Return, Form DR-15. ...

The Florida Department of Revenue (FDOR) loves to send out mailings to taxpayers. In many cases, the FDOR’s computer system sends out the “good” news automatically when there is an amount that is due. ...

If you are here reading about your right to file a FLORIDA SALES TAX INFORMAL WRITTEN PROTEST , then you have just been through a Florida sales and use tax audit, a mind numbing experience in which a ...

Florida imposes sales tax on commercial rent. But did you know that the Florida Department of Revenue often takes the position that certain management agreements are commercial rentals subject to ...

As there are so many moving parts to running a business, especially a restaurant, proper sales tax collection is oftentimes overlooked. When restaurant owners call us and tell us they need help with ...

DISNEY EMERGES THE VICTOR IN PROPERTY TAX DEBATE, A WIN FOR COMMERCIAL PROPERTY APPRAISALS Property taxes represent one of the biggest areas of exposure for commercial property owners. Changing laws, ...

Does your business make donations to help fund scholarships? Does your business also pay sales tax on commercial rent? As of October 1, 2018, Florida businesses can apply to reduce the sales tax on ...

The purpose of this article is to discuss one of the most beneficial areas of Florida sales tax law – The Florida Voluntary Disclosure Program. Florida’s sales tax laws are endlessly complicated. ...

An Employer’s Perspective: Florida “Reemployment Tax” aka, Unemployment Tax, Part II By James F. McAuley, Esq. BCS. Introduction Part I of this article focused on how an employer can distinguish ...

FLORIDA SALES TAX ON RESTAURANTS Restaurant owners and managers know the challenges of daily operations. From the stresses of employees being unable to make a shift to ensuring you have enough product ...

If your business has a sales tax problem with the Florida Department of Revenue, then you DON’T want to hire a “tax resolution” firm that specializes in IRS collections work. You want a law firm whose ...

It happens more often then I’d like. Despite a long day at the office, a last minute phone call or email has kept me at work until my car is the only one I see in the parking lot when I leave. But ...

Florida County Property Appraisers take hard line on the rental of property through the popular Airbnb service. It is a longstanding tradition for technology and law to be at odds. Technology moves at ...

Are you a hotel owner/operator facing a Florida sales tax audit? Did you try to handle the audit yourself thinking nothing was wrong? Or have you heard enough horror stories about sales tax audits ...

NURSING HOME SALES TAX REFUND ON ELECTRICITY When thinking of assisted living facilities, skilled nursing facilities, and the like, memories of friends and loved ones living there are brought to mind. ...

FL TAXABLE RENTAL VS NONTAXABLE SERVICE We have been getting an usually high number of calls from companies that are being audited and assessed Florida sales tax when using equipment to provide a ...

ARE CLEANING SERVICES TAXABLE IN FLORIDA? I get calls several times a month from nervous owners of cleaning companies and suspicious customers of cleaning companies, both asking the same question: Are ...

Every year, millions of people come to Central Florida to experience the magic of the theme parks. Tourist dollars roll in, and an entire industry exists to cater to those who descend on the sunshine ...

Whether your client is obsessive about taxes, remits every penny of tax collected, or doesn’t even sell tangible personal property – I guarantee you that your client missed something that should have ...

Florida’s hotel reservation industry claimed another victory this week against the county Tourist Development Tax and Florida Sales Tax. This time we were dealing with Sarasota County trying to impose ...

If your business buys products or materials in Florida to resell, then having a Florida Department of Revenue issued annual resale certificate is an essential part of your business. The resale ...

Despite Florida's rainy and occasionally cloudy summers, the Sunshine State provides residents the opportunity to "go green" with its abundantly available sunshine for alternative energy purposes. To ...

BRANDON RESTAURANT OWNER – FACING 15 YEARS IN PRISON FOR SALES TAX THEFT On July 23, 2015, [ name omitted ], former owner of BCGB Unit 1, Inc. (doing business as Big City Grill Co.), located at 2490 ...

Florida Reemployment Tax Audit The Big Question: Employee or Independent Contractor? Many employers classify employees as independent contractors to receive economic and business benefits, one of them ...

CARE FOR A MERGER? THINK ABOUT SALES TAXES 1 ST ! Business owners often elect to consolidate their businesses through some form of a corporate merger. Although there are several essential aspects to ...

INTERIOR DESIGNERS: FL SALES TAX PLANNING The sales tax rules in Florida are, in whole, founded on a fairly simple notion—tax is imposed at a rate of 6% on the sale of tangible personal property (plus ...

FL TAX – Online Travel Companies Win at Florida Supreme Court The never-ending national battle between the various counties and the Online Travel Companies (OTC's) over the Tourist Development Tax ...

FL Tax Audits – Taxpayer Bill of Rights Protects No Rights I have seen a lot of information and discussions about the IRS mistreating taxpayers. Being in Florida, this made me think of protections ...

FL Sales Tax – Cash or Accrual Basis? While the age old question of what comes first – the chicken or the egg – gets much more press, the question of whether Florida sales tax should be accounted for ...

FLORIDA SALES TAX ON RENT Many corporate attorneys advise their clients that own real estate, to segregate the business operations into its own legal entity separate from the real estate. The reason ...

For many business owners in Florida, their annual Florida resale certificate is a key component to a profitable business. If the business had to pay sales tax when buying inventory, then the company's ...

Florida enjoys a very robust tourism industry with its beaches, fishing, diving, and a seemly endless supply of good restaurants, theme parks, and yes – hotels. Long before my time on earth, Florida's ...

As has been noted by our firm and in other comments in articles and message boards, the FL DOR has experienced much attrition in its auditor ranks over the last few years. There are a number of ...

JACKSONVILLE RESTAURANT OWNER – FACING 15 YEARS IN PRISON FOR SALES TAX THEFT On October 1, 2014, [ name omitted ], former owner of The Grape at St Johns Town Center, located at 10281 Midtown Parkway, ...

FL SALES TAX – TAA 14A-020 - NAICS CODES VERSUS NONRESIDENTIAL CLEANING SERVICES Ever since the Department of Revenue began taxing "non-residential cleaning services" in the 1990's under Sec. ...

FL DOR SALES TAX EXEMPTION CERTIFICATE MOBILE APP What do Angry Birds, Wonderlists, Starbucks, Groupon and the Florida Department of Revenue all have in common? As of a few weeks ago, they all have ...

When a Closed Business Isn't Closed to the DOR According to the Small Business Administration, about 50% of businesses close within 5 years of starting. This means that a significant number of company ...

DON'T MESS WITH THE SEMINOLES – FLORIDA LOSES SALES TAX CASE AGAINST SEMINOLES Few attorneys or tax professionals have heard of, let alone practice in the area of Native American Taxation. While ...

ST PETERSBURG SALES TAX ATTORNEY | SALES TAX AUDIT DEFENSE If you are in the St Petersburg/Clearwater area and the Florida Department of Revenue is focused on your business or your client's business ...

Sarasota Sales Tax Attorney | Sales Tax Audit Help If you are in the Sarasota/Bradenton area and the Florida Department of Revenue is focused on your business or your client's business for Florida ...

Orlando Sales Tax Attorney | Sales Tax Audit If you are in the Orlando/Maitland area and the Florida Department of Revenue is focused on your business or your client's business for Florida sales and ...

FL Supreme Court - Online Travel Company Hearings – 11:30 on April 30th UPDATE 5/2/2014: SEE A VIDEO OF THE 4/30/14 ORAL ARGUEMENTS HERE It looks like the string of cases between various counties ...

FLORIDA SALES & USE TAX AUDITS: DUELING PERSPECTIVES As one of the few Florida licensed attorneys to have ever worked as both a Sales and Use Tax Auditor for the Florida Department of Revenue (FL DOR) ...

FL SALES AND USE TAX – AUDIT TIMELINE FROM THE DOR'S PERSPECTIVE Given how stealthily complex Florida sales and use tax can be for most businesses, a sales and use tax audit can be a very expensive ...

FLORIDA BAR TAX SECTION / FL DOR LIAISON MEETING 2013 On November 14, 2013, about 40 members of the Florida Institute of Certified Public Accountants ("FICPA") participated in a meeting with high ...

On October 29, 2013, [ name omitted ], owner of O'Connor's Irish Pub Company dba The Irish Pub and Grille on Main, located 1359 Main St., Sarasota, Florida was arrested by the Sarasota County ...

FLORIDA BAR TAX SECTION / FL DOR LIAISON MEETING 2013 On October 25, 2013, about 17 members of the Florida Bar Tax Section met with high ranking officials from the Florida Department of Revenue ("FL ...

If your company received a Form DR-840 Notice of Intent to Audit Books and Records for Sales and Use Tax from the Florida Department of Revenue, then you probably have a lot of questions. Whether you ...

[Need 2015 Hotel Rates? Go HERE ] Sales and Use Tax Rates by County 1-Jan-13 Florida has a base tax rate of 6%. Local taxes are in addition to this base rate. Below is a list by County that includes ...