How did Florida tax an event planner's payments to a venue and the wedding packages it sold to clients?

Plain-English summary

An event company held an exclusive agreement to market and run weddings and private parties at the Miami Seaquarium. It paid the venue through several formulas: a per-attendee amount based on 80% of general admission, animal-show allocations, security fees, 5% of certain event revenue, and a $200,000 first-year minimum.

Florida treated every one of those payments as taxable rent or license fees for the company's right to use the venue's real property. Breaking the price into attendance, show, security, percentage, and minimum components did not change their function as required consideration for occupying the site.

The company's charges to wedding clients were a different taxable transaction: admissions under section 212.04. Although the client contract called itself a license to use the grounds, the package included guest entrance, event-site access, tents, tables, staffing, security, cleanup, shows, and related event services. Reading the agreement as a whole, the Department found that the clients were buying an event admission, not receiving a resale of the planner's venue license.

That distinction meant the planner could not give the venue a resale certificate. It had to:

• Pay tax on its real-property license payments to the venue;
• Collect admissions tax on the full event-package price; and
• Pay applicable tax on the cost of flowers, food, beverages, decorations, and other tangible property it used or consumed to deliver the event.

The Department said this was not duplicate taxation because each charge taxed a separate privilege. It also rejected exemptions for food-and-drink concession space and event-merchandise concession space because the property was licensed for destination weddings and private parties, not those exempt purposes.

What this means for you

Payment labels do not override their purpose

Per-head amounts, security reimbursements, show charges, revenue shares, and minimum guarantees all became rent because the planner had to pay them to use the venue.

A client "license" can still be an admission

Florida looked beyond the contract heading to the actual package. Selling entry and an organized recreational or entertainment event at a venue was an admissions transaction.

Resale certificates require the same taxable item

The planner bought a real-property license but sold admissions. Because those are different taxable privileges, it was not reselling the venue license and could not buy it for resale.

Event inputs can create a third layer of tax

Property consumed in producing the admission—such as food, beverages, flowers, and decorations—was separately taxable to the planner at cost.

This is a historical lease-and-admissions ruling

The ruling applied the 2008 versions of Florida's real-property-rent and admissions rules. Confirm current law before using its tax structure today.

Common questions

Q: Which payments to the venue were taxable rent?
A: Per-attendee payments, show allocations, security fees, percentage payments, and minimum payments.

Q: Were the wedding packages real-property subleases?
A: No. The Department treated the full packages as taxable admissions.

Q: Could the planner issue a resale certificate to the venue?
A: No, because it bought a property license but sold a different taxable item—admissions.

Q: Did the concessionaire exemptions apply?
A: No. The venue use was for weddings and private parties, not food-and-drink concession services or event-related merchandise sales.

Citations and references

• Fla. Stat. § 212.02(1) and (10)(i) (admissions and licenses to use real property)
• Fla. Stat. § 212.031(1)(a), (c) (taxable real-property license and total rent)
• Fla. Stat. §§ 212.04, 212.05, and 212.07 (admissions, tangible property, and dealer duties)
• Fla. Stat. § 212.031(1)(a)10. and 12. (concessionaire exemptions rejected here)
• Fla. Stat. § 213.22 (Technical Assistance Advisements)
• Fla. Admin. Code r. 12A-1.070(4) (tax on all consideration for real-property use)
• Florida Hotel & Motel Ass'n v. Department of Revenue, 635 So. 2d 1044 (Fla. 1st DCA 1994)
• Ryder Truck Rental, Inc. v. Bryant, 170 So. 2d 822 (Fla. 1964)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 08A-030

Original ruling text

SUMMARY

QUESTION ONE: Are the payments from the Taxpayer to Location subject to tax as a license to use real
property?
ANSWER – Based on the Facts Below: Yes. Pursuant to section 212.031(1)(c), F.S., the total rent shall
include base rent, percentage rents, or similar charges. In this case, Per Attendee Payments, Per Show
Allocations, Security Fees, Percentage Payments, and Minimum Payments are required components in the
calculation of the total rent or license fee charged for use of the Location’s real property. According to the
Agreement, these charges are required to be paid as a condition of a lease or license agreement, and are
therefore taxable as part of the “total rent or license fee” for the right to occupy the facility.
QUESTION TWO: Does the Agreement between the Taxpayer and the Taxpayer’s clients constitute a
license to use real property or the sale of an admission?
ANSWER – Based on the Facts Below: The payments from the Taxpayer’s clients to the Taxpayer are
for Event Programs, a taxable admission, not for a license to use real property. Section 212.04, F.S.,
indicates that it is a taxable privilege to receive anything of value by way of admissions. The additional
provisions of the Contract Letter cited below clearly indicate that the charge for Event Programs is a charge
for an admission, and does not constitute the resale of the license to use the Location’s facilities.
QUESTION THREE: Can the Taxpayer issue a resale certificate to Location for payments made by the
Taxpayer in order to book and service Event Programs at the Location’s facilities?
ANSWER – Based on the Facts Below: No. The charges by the Taxpayer to its clients for Event
Programs are taxable as an admission pursuant to section 212.04, F.S. The transactions between the
Taxpayer and Location are taxable under section 212.031, F.S., as a license to use real property. Since the
tax is imposed under separate and distinct privileges, a resale certificate can not be issued by the Taxpayer.
QUESTION FOUR: Does the use of the Location’s property by the Taxpayer for Event Programs falls
within the exemptions from sales tax granted by section 212.031(1)(a)10. or 12., F.S.
ANSWER – Based on the Facts Below: No. Review of the contract between Location and the Taxpayer
provides that the lease in question does not meet the conditions of the exemptions cited in the referenced
section.

December 2, 2008

XXX
Re:

Technical Assistance Advisement 08A-030
Sales and Use Tax – Real Property License for Event Programs
Section(s) 212.02, 212.031, 212.04, 212.05, and 212.07, Florida Statutes (F.S.)
Rule 12A-1.070, Florida Administrative Code (F.A.C.)
XXX

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Page 2 of 13
FEI #: XXX
XXX
This is in response to your letter dated September 18, 2007, received by this office on
September 21, 2007, requesting this Department’s issuance of a Technical Assistance
Advisement (“TAA”) pursuant to section 213.22, F.S., and Rule Chapter 12-11, F.A.C.,
regarding the taxable status for the license to use Miami Seaquarium (“Location”)
property for Event Programs by the above referenced taxpayer. An examination of your
letter has established that you have complied with the statutory and regulatory
requirements for issuance of a TAA. Therefore, the Department is hereby granting your
request of a TAA.
ISSUE ONE
Whether payments from the Taxpayer to Location are subject to tax as a license to use
real property.
FACTS
Your letter provides the following in pertinent part:
The [Taxpayer] entered into an exclusive preferred concessionaire and service
agreement, (hereinafter “The Agreement”), with . . . The [Location], . . . .

The agreement appoints The [Taxpayer] as exclusive agent of [Location] to
book and service Event Programs, defined as follows:

Event Programs include weddings and/or private parties with an anticipated
attendance of over one hundred (100) people which takes place at [Location] and
continue past [Location’s]’s normal business closing time; all events or parties
with an anticipated attendance of any size which occur at [Location] and
continue past [Location’s]’s normal business closing time if The [Taxpayer]
meets the Agreement’s minimum per attendee payment requirement[;] and all
weddings and other private parties or events of any size which occur at [Location]
during normal business hours. Event Programs in The Agreement do not include
“events advertised to the general public, and/or which are the subject of tickets
offered for sale to the general public.” The [Taxpayer] does not have the right to
sell admissions of any kind to the general public.
The Agreement allows The [Taxpayer] to use a specific portion of [Location’s]
property to provide weddings and other services to its customers. The use of
[Location] property includes marketing and fulfilling Event Programs, and for
directly ancillary related uses.

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Section 16 of the “Exclusive Preferred Concessionaire and Service Agreement” (the
Agreement) between the Taxpayer and the Location, entitled “Compensation,” requires
the Taxpayer to make the following payments to the Location, as summarized in your
letter:

1. Per Wedding Guest (Per Attendee) Payments;
   a. For each Event Program, [Taxpayer] shall pay to [Location] an
   amount equal to the number of actual wedding guests in attendance . . . ,
   multiplied by 80% of the then applicable general admission charge for
   adult guests of [Location] . . . (the “Per Attendee Payment”),
   i. This payment serves as a single component of the total cost
   charged to use, rent, or otherwise lease [Location] property to
   allow [Taxpayer] to arrange wedding events or Event Programs to
   its customers and their wedding guests.
   ii. This payment is not a payment for an admission to [Location].
   iii. Wedding guests are present only to attend Event Programs
   arranged by [Taxpayer].
   b. In the event the actual number of wedding guests attending . . . for any
   Event Program for which any portion of said Event Program extends
   beyond [Location’s]’s normal business hours then in effect is less than one
   hundred (100) (the “Minimum Number of Attendees”), the [Taxpayer]
   shall pay to [Location] an amount computed pursuant to the above
   formula but by substituting the minimum number of attendees for the
   actual number of attendees with respect to such event program.

2. Per Show Allocations;
   a. [Taxpayer] shall remit an additional amount (“Per Show Allocation”) to
   [Location] for any animal shows requested and performed for an Event
   Program pursuant to a specific written reservation signed by [Taxpayer]
   and [Location].

3. Security Fees;
   a. [Taxpayer] shall remit an additional amount to [Location] for any
   security charges incurred with respect to an Event Program (“Security
   Fees”).
   b. [Taxpayer] must obtain at least one security guard for every five
   hundred (500) persons attending each Event Program.
4. Percentage Payments;

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a. In addition to the amounts described above, [Taxpayer] shall pay
[Location] an amount equal to five (5%) percent of the total amount of
[Taxpayer’s] Gross Revenues derived from Event Programs which
constitute “Direct Event Bookings” and which have occurred in the
preceding month (“Percentage Payments”)

5. Minimum Payments.
   a. As a material inducement for [Location] entering into the Agreement,
   [Taxpayer] has agreed to make Minimum Payments to [Location];
   b. The Minimum Payments are $200,000 for the first year.

The “Exclusive Preferred Concessionaire and Service Agreement” between the Taxpayer
and the Location also provides the following in part:
. . . Whereas, [Taxpayer] is in the business of marketing and fulfilling,
effectuation and implementing local and destination weddings and private parties
and in conjunction therewith provides specialized services to fulfill . . . such
programs;
Whereas, [Taxpayer] desires and has agreed to designate and utilize [Location]
as a favored location for destination weddings and private parties booked by
[Taxpayer];
Whereas, [Location] desires to retain [Taxpayer] as its exclusive agent to book
and service on behalf of [Location] certain specified event programs . . . .

5. Location for Event Programs. All Event Programs shall take place on those
   portions of [Location’s]’s property delineated by the cross-hatched areas shown
   on the sketch attached hereto . . . . [Taxpayer] must obtain prior written consent
   from [Location] to utilize any other portion of [Location’s]’s property. . . .

6. Permitted Use.
   (a) General. [Taxpayer] shall use the Sites solely for the purpose of
   marketing and fulfilling Event Programs, and for any directly-related
   ancillary uses. . . .

7. Exclusivity of Appointment. [Location] shall not during the Term of this
   Agreement appoint or retain any other individual, company, consultant, or
   organization to provide any of the management or services to be performed
   hereunder by [Taxpayer] with respect to Event Programs . . . .

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TAXPAYER POSITION
You assert that the Per Attendee, Percentage Payments, and Minimum Payments made to
Location for Event Programs are components of the total charge made by Location for
the license to use the Location’s facility for Event Programs and are subject to the
provisions of section 212.031, F.S. You believe that you are in the business of reselling
the use of the Location’s facilities and can issue your resale certificate to the Location in
lieu of paying tax.
You also claim that the Per Show allocations are for a service involving animals and
actors, which is not an enumerated taxable service under the Florida Statutes, and is
exempt from Florida Sales Tax.
You believe that the payments for Security Services made to Location are also subject to
the issuance of a resale certificate since you are including the charge for security services
to your customers as part of the overall package.
APPLICABLE STATUTES AND RULES
Section 212.02, F.S., provides in part:
(1) The term “admissions” means and includes the net sum of money after
deduction of any federal taxes for admitting a person or vehicle or persons to any
place of amusement, sport, or recreation or for the privilege of entering or staying
in any place of amusement, sport, or recreation, including, but not limited to,
theaters, outdoor theaters, shows, exhibitions, games, races, or any place where
charge is made by way of sale of tickets, gate charges, seat charges, box charges,
season pass charges, cover charges, greens fees, participation fees, entrance fees,
or other fees or receipts of anything of value measured on an admission or
entrance or length of stay or seat box accommodations in any place where there is
any exhibition, amusement, sport, or recreation . . . . (emphasis supplied)

(10) (i) “License,” as used in this chapter with reference to the use of real
property, means the granting of a privilege to use or occupy a building or a parcel
of real property for any purpose.

(14)(a) “Retail sale” or a “sale at retail” means a sale to a consumer or to any
person for any purpose other than for resale in the form of tangible personal
property or services taxable under this chapter . . . .

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(16) “Sales price” means the total amount paid for tangible personal property,
including any services that are a part of the sale, valued in money, whether paid in
money or otherwise, and includes any amount for which credit is given to the
purchaser by the seller, without any deduction therefrom on account of the cost of
the property sold, the cost of materials used, labor or service cost, interest
charged, losses, or any other expense whatsoever. . . . (emphasis supplied)

Section 212.031, F.S., provides in part:
(1)(a) 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 . . . .

(c) For the exercise of such privilege, a tax is levied in an amount equal to 6
percent of and on the total rent or license fee charged for such real property by the
person charging or collecting the rental or license fee. The total rent or license fee
charged for such real property shall include payments for the granting of a
privilege to use or occupy real property for any purpose and shall include base
rent, percentage rents, or similar charges. Such charges shall be included in the
total rent or license fee subject to tax under this section whether or not they can be
attributed to the ability of the lessor’s or licensor’s property as used or operated to
attract customers. . . . (emphasis supplied)

Rule 12A-1.070, F.A.C., provides in part:
(4)(a) The tenant or person actually occupying, using, or entitled to use any real
property from which rental or license fee is subject to taxation under Section
212.031, F.S., shall pay the tax to his immediate landlord or other person granting
the right to such tenant or person to occupy or use such real property.
(b) The tax shall be paid at the rate of 5 percent prior to February 1, 1988, and 6
percent on or after February 1, 1988, on all considerations due and payable by the
tenant or other person actually occupying, using, or entitled to use any real
property to his landlord or other person for the privilege of use, occupancy, or the
right to use or occupy any real property for any purpose. (emphasis supplied)

RESPONSE FOR ISSUE ONE:
Your request for advisement asks the Department for a determination that the various
payment components required by the Agreement comprise the total cost to use the
Location’s property, taxable under section 212.031, F.S. Your letter states: “[w]hile the
agreement breaks out the total payment for the use of [the Location’s] property into
various components, . . .; all of these various charges actually constitute the total charge

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by [the Location] to [the Taxpayer] to license, rent, lease, or otherwise use the
[Location’s] property . . . .” The Department agrees.
The tax on rentals, leases, or licenses to use real property is imposed by Section 212.031,
F.S. Section 212.031(1)(a), F.S., indicates that a person engaging in the business of
renting, leasing, letting, or granting a license for the use of any real property is exercising
a taxable privilege. Section 212.031(1)(c), states that “[f]or the exercise of such
privilege, [a] tax is levied in an amount equal to 6 percent of and on the total rent or
license fee charged for such real property by the person charging or collecting the rental
or license fee.” The “total rent or license fee charged” is defined to include “payments
for the granting of a privilege to use or occupy real property for any purpose, and shall
include base rent, percentage rents, or similar charges.” See Section 212.031(1)(c), F.S.
Furthermore, Rule 12A-1.070(4)(b), F.A.C., states that “[t]he tax shall be paid at the rate
of . . . 6 percent . . . on all considerations due and payable by the tenant or other person
actually occupying, using, or entitled to use any real property to his landlord or other
person for the privilege of use, occupancy, or the right to use or occupy any real property
for any purpose.”
As provided in section 212.031(1)(c), F.S., the total rent shall include base rent,
percentage rents, or similar charges. Rule 12A-1.070(4)(b), F.A.C., provides that tax
shall be paid on all considerations due and payable by the tenant to his landlord. In this
case, Per Attendee Payments, Per Show Allocations, Security Fees, Percentage Payments,
and Minimum Payments are required components in the calculation of the total rent or
license fee charged for use of the Location’s real property.
According to the Agreement, these charges are required to be paid as a condition of a
lease or license agreement, and are therefore taxable as part of the “total rent or license
fee” for the right to occupy the facility.

ISSUE TWO
Whether the Agreement between the Taxpayer and the Taxpayer’s clients constitute a
license to use real property or the sale of an admission.
FACTS
Your letter provides the following in pertinent part:
The [Taxpayer] will provide the following products and services at [Location]
on the day of the Event Program:
All products and services included in Event Programs, including flowers, other
props, supply products and services including food, beverages, flowers,
champagne, cake and coordinator personnel to supervise and run wedding
ceremonies.

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On October 5, 2007, a copy of a Contract Letter between the Taxpayer and its client was
received. The Contract Letter provides in part:
The package you purchased is listed in this letter along with all of the upgrades
which you selected. . . .

GUESTS
125
PACKAGE

PRICE

Basics on the Bay Weddings & Receptions . . .
25 Additional Guests Fee ($24.95 per person)
Includes fee entrance and pre / post cleaning

$5,012.95
$667.41

1

Show – Top Deck

$909.50

1

Additional Hour Site Fee (5:30pm – 6:30pm)
Hours include security, wedding coordinators and event staff

$187.25

TOTAL PURCHASED $6,777.11 . . .

Event Hours are 6:30pm until 11:00pm and Include:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

One (1) site fee visit prior to your wedding day during pre-arranged hours
Two (2) on-site Event Coordinators eight (8) hours
One (1) on-site Event Staff for five (5) hours during event
Entrance fee for one hundred (100) people
Access to Exotic Wedding Point
Access to 5 acre event field overlooking . . .Bay
Lighting and electricity
Concrete in flooring tent
(17) 72” round tables for dinner reception . . .
Safe and private parking
Gated, private security entrance
Private boat dock with access to . . . Bay
Availability for set up three (3) hours prior to event
One (1) – 40’ x 80’ Tent with French-style tent walls
One (1) – 20’ x 20’ Chef’s tent . . .
Security for entire event
Post event clean-up

TERMS AND CONDITIONS

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1. License. This Agreement is a license authorizing the Licensee the nonexclusive right to the use of the grounds and facilities, (“Premises”) of the
   [Location] only for the times and purposes herein stated. . . .

TAXPAYER POSITION
You believe that the taxable charge made to your clients includes the license to use
Location’s property, and that you are the reseller of the license to use Location’s
property.
APPLICABLE STATUTES AND RULES
Section 212.02(1), F.S., provides in part:
1) The term “admissions” means and includes the net sum of money after
deduction of any federal taxes for admitting a person or vehicle or persons to any
place of amusement, sport, or recreation or for the privilege of entering or staying
in any place of amusement, sport, or recreation, including, but not limited to,
theaters, outdoor theaters, shows, exhibitions, games, races, or any place where
charge is made by way of sale of tickets, gate charges, seat charges, box charges,
season pass charges, cover charges, greens fees, participation fees, entrance fees,
or other fees or receipts of anything of value measured on an admission or
entrance or length of stay or seat box accommodations in any place where there is
any exhibition, amusement, sport, or recreation . . . .

Section 212.04, F.S., provides in part:
(1)(a) It is hereby declared to be the legislative intent that every person is
exercising a taxable privilege who sells or receives anything of value by way of
admissions.
(b) For the exercise of such privilege, a tax is levied at the rate of 6 percent of
sales price, or the actual value received from such admissions, which 6 percent
shall be added to and collected with all such admissions from the purchaser
thereof, and such tax shall be paid for the exercise of the privilege as defined in
the preceding paragraph. . . .

Section 212.05, F.S., provides in part:
212.05 Sales, storage, use tax. --It is hereby declared to be the legislative intent
that every person is exercising a taxable privilege who engages in the business of
selling tangible personal property at retail in this state, including the business of

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making mail order sales, or who rents or furnishes any of the things or services
taxable under this chapter, or who stores for use or consumption in this state any
item or article of tangible personal property as defined herein and who leases or
rents such property within the state.
(1) For the exercise of such privilege, a tax is levied on each taxable transaction
or incident, which tax is due and payable as follows: . . .
(b) At the rate of 6 percent of the cost price of each item or article of tangible
personal property when the same is not sold but is used, consumed, distributed, or
stored for use or consumption in this state . . . .

RESPONSE FOR ISSUE TWO:
The Taxpayer asserts that it is the reseller of the license to use the Location’s property.
However, the payments from the Taxpayer’s clients to the Taxpayer are for Event
Programs, a taxable admission, not for a license to use real property. Despite the
declaration that the agreement between the Taxpayer and its client is a license authorizing
the “. . . non-exclusive right to the use of the grounds and facilities . . . ,” other provisions
of the Contract Letter indicate otherwise.
A basic principle of contract law is that the intent of the parties to a contract should
govern the construction of that contract, unless the provisions of an agreement or the
actual practice of the parties indicate otherwise. See American Home Assurance Co. v.
Larkin General Hospital Ltd., 593 So.2d 195, 197 (Fla. 1992); Keith v. News & Sun
Sentinel Co., 667 So.2d 167, 171 (Fla. 1995). Importantly, when determining the intent
of the parties, the terms of a contract are considered as a whole, and not in isolation.
Jerry’s Inc. v. City of Miami, 591 So.2d 1000, 1001 (Fla. 3d DCA 1991).
The additional provisions of the Contract Letter cited above clearly indicate that the
charge for Event Programs is a charge for an admission, and does not constitute the resale
of the license to use the Location’s facilities. Section 212.04, F.S., indicates that it is a
taxable privilege to receive anything of value by way of admissions. The entity selling
such an Event Program must collect admissions tax on the entire price charged for the
package.
Also, in addition to collecting admissions tax on the full package price, the Taxpayer
must also pay applicable sales tax for its license to use real property as well as on the cost
price of tangible personal property, such as flowers, food and beverages that are used and
consumed in providing the taxable admission.
ISSUE THREE
Whether the Taxpayer can issue a resale certificate to Location for payments made by the
Taxpayer in order to book and service Event Programs at the Location’s facilities.

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TAXPAYER POSITION
You assert that since you are the reseller of the license to use the Location’s property,
you can issue a Resale Certificate to Location in lieu of paying tax.
DISCUSSION
As discussed previously, the charges by the Taxpayer to its clients for Event Programs
are taxable as an admission pursuant to section 212.04, F.S. The transactions between the
Taxpayer and Location are taxable under section 212.031, F.S., as a license to use real
property. The purchases made by the Taxpayer for meals, decorations, and other items of
tangible personal property included in the cost of the Event Programs are taxable
pursuant to section 212.05, F.S. Since there are separate transactions involved, there is
no duplication of sales tax.
In addition, the tax imposed under these three statutory sections is upon three separate
and distinct privileges. Section 212.04, F.S., imposes a tax on the privilege of selling
admissions. Section 212.031, F.S., imposes a tax upon the privilege of engaging in the
business of renting, leasing, letting, or granting a license for the use of any real property.
Section 212.05, F.S., in pertinent part, imposes a tax upon the privilege of engaging in the
business of selling tangible personal property at retail.
The case law provides clearly that when tax is imposed on separate taxable privileges,
such as the license to use real property in section 212.031, F.S., and the purchase of
tangible personal property in section 212.05, F.S., no duplication of tax occurs. See
Florida Hotel and Motel Association, Inc. v. Department of Revenue, 635 So.2d 1044
(Fla. 1DCA 1994) (holding that no duplication of tax occurs because the taxes at issue are
levied on two separate taxable privileges). See also Ryder Truck Rental, Inc. v. Bryant,
170 So.2d 822 (Fla. 1964), (holding that it is well-settled that no duplicate taxation
occurs as long as the sales or use tax is imposed upon separate taxable privileges.)
RESPONSE TO ISSUE THREE
The Taxpayer is not reselling its license to use the Location’s property, as indicated
above. The Taxpayer would not be able to issue a resale certificate to Location for the
resale of the license to use real property.
ISSUE FOUR
Whether the use of the Location’s property by the Taxpayer for Event Programs falls
within the exemptions from sales tax granted by section 212.031(1)(a)10. or 12., F.S.
FACTS
The Taxpayer cites Section 212.031(1)(a), F.S. and asks the following question:

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Does the use of the [Location] by [Taxpayer] for Event Programs and other
activities contemplated by the Agreement fall within the exceptions from sales tax
granted by subparagraphs [10 or 12] otherwise imposed on the renting, leasing,
letting, or granting a license for the use of any real property under 212.031, F.S.?
APPLICABLE AUTHORITY
Section 212.031, F.S., provides in part:
(1)(a) 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 unless such property is: . . .

10. Leased, subleased, licensed, or rented to a person providing food and drink
    concessionaire services within the premises of a convention hall, exhibition hall,
    auditorium, stadium, theater, arena, civic center, performing arts center, publicly
    owned recreational facility, or any business operated under a permit issued
    pursuant to chapter 550. . . .

12. Rented, leased, subleased, or licensed to a concessionaire by a convention
    hall, exhibition hall, auditorium, stadium, theater, arena, civic center, performing
    arts center, or publicly owned recreational facility, during an event at the facility,
    to be used by the concessionaire to sell souvenirs, novelties, or other eventrelated products. . . .

RESPONSE TO ISSUE FOUR
Review of the contract between Location and the Taxpayer provides that the lease in
question does not meet the conditions of the exemptions cited in the referenced section.
The exemption cited in section 212.031(1)(a)10., references the lease of property to a
person for purposes of providing food and drink concessionaire services. Section
212.031(1)(a)12., references the lease of property to the concessionaire to sell “. . .
souvenirs, novelties, or other event-related products.” Review of the contract provides
that the lease of the property is for neither of these purposes. As provided in the
Agreement, Location is leasing or licensing the property to the Taxpayer “. . . as a
favored location for destination weddings and private parties booked by [Taxpayer].”
This response constitutes a Technical Assistance Advisement under Section 213.22, F.S.,
which is binding on the Department only under the facts and circumstances described in
the request for this advice as specified in Section 213.22, F.S. Our response is predicated
on those facts and the specific situation summarized above. You are advised that
subsequent statutory or administrative rule changes, or judicial interpretations of the
statutes or rules, upon which this advice is based, may subject similar future transactions
to a different treatment than expressed in this response.

Technical Assistance Advisement

Page 13 of 13
You are further advised that this response, your request and related backup documents are
public records under Chapter 119, F.S., and are subject to disclosure to the public under
the conditions of s.213.22, F.S. Confidential information must be deleted before public
disclosure. In an effort to protect confidentiality, we request you provide the undersigned
with an edited copy of your request for Technical Assistance Advisement, the backup
material and this response, deleting names, addresses and any other details which might
lead to identification of the taxpayer. Your response should be received by the
Department within 15 days of the date of this letter.
Sincerely,

Brinton Hevey
Tax Law Specialist
Technical Assistance and Dispute Resolution
(850) 488-7157
BH/
Ctrl# 36227