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Florida Commercial Lease Agreement

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Florida at a glance: Commercial Rent Tax: Subject to Florida State Sales Tax (Fla. Stat. § 212.031) · Security Deposit Return: 15-30 days depending on claims (Fla. Stat. § 83.49) · Double Rent Penalty: Holdover tenants liable for double rent

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Overview

Commercial Lease Agreements in Florida

Florida commercial leases are governed by Part I of Florida Statutes Chapter 83. Landlords must comply with security deposit regulations under Section 83.49. Note: Florida imposes a state sales tax on commercial rent payments (Fla. Stat. § 212.031), which the landlord is responsible for collecting from the tenant.
Key Facts

Florida Commercial Lease Agreement — Quick Reference

RequirementFlorida Rule
Commercial Rent TaxSubject to Florida State Sales Tax (Fla. Stat. § 212.031)
Security Deposit Return15-30 days depending on claims (Fla. Stat. § 83.49)
Double Rent PenaltyHoldover tenants liable for double rent
Governing LawFlorida Statutes Part I
Legal Requirements

Florida Legal Requirements

  • Leases must account for the collection of Florida commercial rent sales tax.
  • Deposit interest rules must comply with Section 83.49 notice timelines.
Governing Laws

Florida Governing Laws

Fla. Stat. § 212.031
Tax on Rental or License Fee
Imposes sales tax on commercial property lease payments.
Fla. Stat. § 83.49
Tenant Security Deposits
Regulates deposit holding and dispute notice timelines.

Read the full text of these laws at Cornell Law School's Florida legal resources or your state legislature's official website.

Questions & Answers

Florida Commercial Lease Agreement — Frequently Asked Questions

Who pays the sales tax on commercial rent in Florida?

The tenant pays the tax, but the landlord is legally obligated to collect it and remit it to the Florida Department of Revenue.