IN THE DISTRICT COURT OF APPEAL
FIRST DISTRICT, STATE OF FLORIDA
DEPARTMENT OF REVENUE,
Appellant,
v.
NOT FINAL UNTIL TIME EXPIRES TO
FILE MOTION FOR REHEARING AND
DISPOSITION THEREOF IF FILED
CASE NO. 1D11-2174
RUEHL NO. 925, LLC, A
FOREIGN
LIMITED
LIABILITY COMPANY ,
CORRECTED PAGES: pg 1
CORRECTION IS UNDERLINED
IN RED
MAILED: January 3, 2012
BY: JMK
Appellee.
_____________________________/
Opinion filed December 30, 2011.
An appeal from the Circuit Court for Leon County.
Terry P. Lewis, Judge.
Pamela Jo Bondi, Attorney General; Diane G. DeWolf, Deputy Solicitor General;
Jeffrey M. Dikman, Assistant Attorney General, Tallahassee, for Appellant.
Katherine E. Giddings of Akerman Senterfitt, Tallahassee; Peter O. Larsen and
Michael J. Bowen of Akerman Senterfitt, Jacksonville, for Appellee.
Warren H. Husband of Metz, Husband & Daughton, P.A., Tallahassee, for Amici
Curiae the Florida Restaurant & Lodging Association, Inc., and the Florida Retail
Federation, Inc.
PER CURIAM.
The Department of Revenue appeals the trial court’s order granting final
summary judgment in favor of Ruehl No. 925, LLC, and denying its motion for
partial summary judgment.
Because the parties stipulated that there were no
genuine issues of material fact, the only issue below was whether Ruehl or the
Department was entitled to judgment as a matter of law. See Fla. R. Civ. P.
1.510(c); USCardio Vascular, Inc. v. Dep’t of Revenue, 993 So. 2d 81, 84 (Fla. 1st
DCA 2008). The trial court ruled that Ruehl was entitled to judgment as a matter
of law. Specifically, the trial court determined that the costs of the leasehold
improvements were not part of the total rent and therefore not subject to tax under
section 212.031, Florida Statutes (2004-2007). We find no error in the trial court’s
determination.
Every person who engages in the business of renting or leasing real property
in this state is exercising a taxable privilege, unless such property is otherwise
exempt from taxation.
See § 212.031(1)(a), Fla. Stat. (2004-2007).
For the
exercise of such a privilege, a six percent tax is assessed on the “total rent” charged
by the person charging or collecting the rental fee. See § 212.031(1)(c), Fla. Stat.
(2004-2007). The “total rent” includes payments for the granting of the privilege
to use or occupy the property and includes base rent, percentage rents, or similar
charges. See id. 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.
WOLF, HAWKES, and ROBERTS, JJ., CONCUR.
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