Fla. Stat. § 212.031

Law changed since Section 212.031 was repealed effective October 1, 2025, by chapter 2025-208, section 37, Laws of Florida; this rule governed the former rental tax.

Section 212.031’s rental tax cannot be collected on leases of Seminole reservation land because federal law prohibits it.

Seminole Tribe v. Florida · filed 2014-09-05

Florida imposes a Rental Tax on tenants leasing commercial property within the State. See Fla. Stat. § 212.031 (2012). ... This Court finds that federal law prohibits Florida from collecting the Rental Tax from the Ark entities for their leases of reservation land.

Law changed since Same change as noted above.

Section 212.031’s Rental Tax cannot be applied to commercial leases on Seminole Tribe land.

Seminole Tribe of Florida v. Stranburg · filed 2015-08-26

In this appeal, we consider whether Florida’s Rental Tax and Florida’s Utility Tax, as applied to matters occurring on Seminole Tribe lands, violate the tenets of federal Indian law. ... For the reasons that follow, we find that the Utility Tax as it involves activities on Tribe land does not, but the Rental Tax does. ... The State of Florida taxes commercial rent payments (the “Rental Tax”). See Fla. Stat. § 212.031. Florida describes the Rental Tax as a tax on the “privilege [of engaging] in the business of renting, leasing, letting, or granting a license for the use of any real property” in the state. Id. § 212.031(1)(a). The tax is assessed against the lessee based on the total amount of rent paid. Id. § 212.031(1)(c), (2)(a). Under the law, the landlord collects and remits the tax to the state and is liable to pay the tax and incur penalties if it fails to perform these duties. Id. § 212.031(3); see id. § 212.07(2), (3). The tax itself constitutes a lien on the personal property of the lessee, and not, apparently, the land or property of the lessor. Id. § 212.031(4).

Law changed since Same change as noted above.

Section 212.031 taxes the privilege of engaging in the business of renting real property; it does not apply when the titleholder is not engaged in that business.

Lord Chumley's of Stuart, Inc. v. Dept. of Rev. · filed 1981-04-08(1)(a)

The purpose of Section 212.031 is to levy a tax upon the privilege of engaging in the business of renting real property. The finding that Makris was not engaged in such a business is borne out by the record and thus under Section 120.57(1)(b)9, the Cabinet, sitting as the Department of Revenue, abused its function because the Hearing Examiner's findings and conclusions were not clearly erroneous.

Law changed since Same change as noted above.

Section 212.031 taxes the privilege of leasing real property and provides no exemption for a lease held solely for resale.

In Re Five Dames, Inc. · filed 1981-09-17

In Florida, the privilege of leasing real property is subject to an excise tax of four percent of the total rent charged. § 212.031(l)(c), Florida Statutes. ... There is no provision for exemption from this tax in connection with a lease held solely for resale.

Law changed since Same change as noted above.

Section 212.031 covers a partnership formed solely to lease real property back to a related corporation; leasing only that property still constitutes the business of leasing.

Regal Kitchens, Inc. v. Florida Dept. of Revenue · filed 1994-07-29

Section 212.031, Florida Statutes (1993), provides in part 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." Regal Kitchens maintains that the transaction in this case is not taxable because 8600 Associates is not engaged in the business of leasing property. We disagree. 8600 Associates was established for the sole purpose of taking title to the property and leasing it back to Regal Kitchens. On these facts it appears that 8600 Associates is in the business of leasing property. In fact, that is its only business.

Law changed since Same change as noted above.

Section 212.031 taxes the rental of real property, including a billboard lease.

Glass v. Department of Revenue · filed 1995-02-17

Glass had statutory notice he was liable for the taxes because “sale” is defined to include the sale or the lease of real property. § 212.031, Fla.Stat. (1993). Glass owed the money because he was in the business of renting real property, i.e., the billboard.

Law changed since Same change as noted above.

Section 212.031 does not tax beach concession fees when the county grants a privilege to sell goods and services on the beach without renting, leasing, or licensing real property.

LLOYD ENTER., INC. v. Dept. of Revenue · filed 1995-03-03(1)(a)

We hold that, in exercising the duties imposed on it by the Unified Beach Code, the County did not enter into the business of renting, leasing or licensing real property. Accordingly, the tax liability assessed on the basis of the concessionaire fees being a license or a lease of land is reversed.

Law changed since Same change as noted above.

Revenue generated from a joint venture is not taxable under section 212.031.

CONKLIN SHOWS v. Department of Revenue · filed 1996-12-26

Revenue generated from a joint venture is not taxable under section 212.031, Florida Statutes.

Law changed since Same change as noted above.

Section 212.031 applies when a landowner grants a license to use real property, even if licensing is not the landowner's primary business.

S & W AIR VAC v. Dept. of Revenue · filed 1997-08-22(1)(a)

Section 212.031 does not concern itself with the primary business of the land owner. ... To determine that store owners were in the business of granting a license was not a clearly erroneous interpretation of subsection 212.02(2) and of section 212.031.

Law changed since Same change as noted above.

Section 212.031 taxes fees for a county’s lease or license of real property even when the property is used for a public park purpose.

IPC Sports, Inc. v. State, Department of Revenue · filed 2002-10-30(1)(a)

Whatever is said or done about "regulation,” Miami-Dade County’s licensing or leasing the property is the controlling factor.

Law changed since Same change as noted above.

Section 212.031(2)(a) treats a tenant's payment for a pro rata increase in ad valorem taxes as taxable rent when the lease requires the tenant to pay sales tax on rentals.

Natural Kitchen, Inc. v. American Transworld Corp. · filed 1984-04-13(2)(a)

The only basis for imposing sales taxes upon the payment for the pro rata increase in ad valorem taxes is to view such payment as the equivalent of rent. Thus, the court properly held that Natural Kitchen was obligated to pay sales taxes to Transworld.

Law changed since Same change as noted above.

Section 212.031 taxes capital improvements required as consideration for occupying leased property as rent in kind.

Department of Revenue v. Seminole Clubs, Inc. · filed 1999-11-19

The capital improvements were made for the privilege of occupancy and, therefore, represented “rent in kind” taxable under Section 212.031, Florida Statutes (1991) and Florida Administrative Code Rule 12A-1.070.

Law changed since Same change as noted above.

Section 212.031(1)(c) taxes only the taxable rent portion of a contract that includes both rent and nontaxable payments, even if the full amount is billed as base rent.

Uscardio Vascular, Inc. v. Florida Department of Revenue · filed 2008-09-23(1)(c)

As a result, under section 212.031(l)(c), DOR only has the authority to assess taxes on the center expenses that are taxable as total rent, not on the total amount billed as base rent.

Law changed since Same change as noted above.

Section 212.031 excludes leasehold improvement costs from taxable total rent when the lease parties did not intend those costs to be part of the rent charged.

Department of Revenue v. Ruehl No. 925, LLC · filed 2011-12-30(1)(c)

In the instant case, there is no evidence that the parties to the leases intended for the costs of the leasehold improvements to be part of the total rent charged. Accordingly, we affirm.

Law changed since Same change as noted above.

Section 212.031(2)(b) requires a tenant who sublets taxable space to collect tax on the subrentals and permits a pro rata credit for tax paid to the landlord on that space.

Zero Food Storage Division of American Consumer Industries, Inc. v. Department of Revenue · filed 1976-03-30(2)(b)

The Department has interpreted the provisions of Section 212.031 (2) (b) by Regulations 12A~1.70(6) and 12A-1.70(7). Subsection (6) provides that a tenant who sublets and collects rentals on a taxable portion of the property must register as a dealer and collect and remit the tax on subrentals. Subsection (7) provides that when a tenant sublets a portion of the leased property, he may take credit on a pro rata basis for the tax that he paid to his landlord on the space he subleases. Proration shall be computed on a square footage or other basis acceptable to the Department. The Department’s method is consistent with the intent of the statute.

Law changed since Same change as noted above.

Section 212.031 imposes the rental tax on the lessee, and the tax is due when the rent is paid.

FLA. EXPORT TOBACCO v. Dept. of Revenue · filed 1987-06-26

It is perfectly evident, therefore, that the tax here involved is imposed upon the lessee, not the lessor, and is due and payable when the lease rental payment is made, pursuant to DOR's demand.

Law changed since Same change as noted above.

Section 212.031(2)(a) requires a commercial tenant to pay the rental sales tax unless the lease provides otherwise; the landlord collects and remits it.

Noriega v. Schnurmacher Holding, Inc. · filed 1988-05-31(2)(a)

Contrary to Oven and Spacelink of Florida, Inc. v. Golden Lakes Village Ass’n, 505 So.2d 32 (Fla. 4th DCA 1987), we hold that section 212.031(2)(a) mandates that, in the absence of an opposing contractual provision, the tenant in a commercial lease must pay the sales tax, which the landlord is obligated to collect and remit.

Law changed since Same change as noted above.

Section 212.031 requires the lessee to pay the sales tax on a commercial lease, even when the lease is silent about the tax.

Schnurmacher Holding, Inc. v. Noriega · filed 1989-05-04(2)(a)

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.

Law changed since Same change as noted above.

A generally applicable square-footage method for allocating taxable and exempt rent under section 212.031(1)(b) is unenforceable unless promulgated as a rule.

Department of Revenue v. Vanjaria Enterprises · filed 1996-06-21(1)(b)

In the instant case, DOR clearly solidified its application of section 212.031(1)(b) through its use of the tax assessment procedure set forth in the Training Manual. DOR consistently assessed taxes in accordance with its procedure of comparing the square footage of exempt and nonexempt uses of multiple-use properties. The procedure set forth in the Training Manual was the only method available to the auditors in assessing taxes on multiple-use properties. There is no evidence presented that DOR applies the procedure on a case-by-case basis. Therefore, DOR's tax assessment procedure is an illicit rule, and not enforceable absent promulgation in accordance with section 120.54.