QUESTION: WHAT PORTION OF THE TAXPAYER S RENT PAYMENTS WILL BE SUBJECT TO SALES TAX UNDER SECTION , F.S.?
|
|
- Easter Randall
- 6 years ago
- Views:
Transcription
1 Executive Director Leon M. Biegalski QUESTION: WHAT PORTION OF THE TAXPAYER S RENT PAYMENTS WILL BE SUBJECT TO SALES TAX UNDER SECTION , F.S.? ANSWER: SECTION (1)(B), F.S., AND RULE 12A-1.070(14)(A), F.A.C., PROVIDE THAT THE DEPARTMENT SHALL IDENTIFY THOSE PORTIONS OF RENT THAT ARE TAXABLE AND THOSE THAT ARE TAX-EXEMPT. BASED ON THE INFORMATION PROVIDED, A TAXABLE PERCENTAGE OF 24.49% OF THE RENT PAID BY THE TAXPAYER TO THE PORT AUTHORITY IS SUBJECT TO SALES TAX. January 31, 2017 Re: Technical Assistance Advisement 17A-004 Sales and Use Tax Taxable Portions of a Port Authority Lease Sections and , Florida Statutes (F.S.) Rule 12A-1.070, Florida Administrative Code (F.A.C.) XXXX (The Taxpayer) FEI #XXXX XXXX (The Port Authority) FEI # XXXX Dear XXXX: This is in response to your letter dated September 14, 2016, requesting this Department s issuance of a Technical Assistance Advisement ( TAA ) pursuant to section , F.S., and Rule Chapter 12-11, F.A.C. An examination of your letter has established you have complied with the statutory and regulatory requirements for issuance of a TAA. Therefore, the Department is hereby granting your request for a TAA. The Taxpayer s request for Technical Assistance Advisement (Request for TAA), dated September 14, 2016, provides that following in part: FACTS The Taxpayer s primary business is the XXXX. The Taxpayer is leasing XXXX acres or XXXX square feet from the... Port Authority for a period of XXXX. The... Port Authority was created by the Florida Legislature under the... Chapter , and therefore, it is a port authority as defined in Fla. Stat (2). The lease agreement commenced on XXXX, and will end on XXXX. The monthly lease payment for the first year was $XXXX and it is adjusted for subsequent years based upon the CPI adjustment factor. The Port Authority has historically charged sales tax on the entire lease payment.... Child Support Ann Coffin, Director General Tax Administration Maria Johnson, Director Property Tax Oversight Dr. Maurice Gogarty, Director Information Services Damu Kuttikrishnan, Director Florida Department of Revenue Tallahassee, Florida
2 Page 2 of 6 The majority of the leased property is directly and exclusively related to the loading and unloading of petroleum fuel products from vessels and fueling vessels at the port facility. We have analyzed the property and divided it into five different areas based on each area s purpose and use. XXXX These five sections include: Non-production 1: This area includes an office building, warehouse, employee parking, and other paved areas. This section also includes a flare stack and other unimproved grassy areas on the east side of the property. The total area associated with this section is XXXX square feet.... Non-production 2: This area lies just north of the shore loading rack facility and includes minimal tankage and a shed that is not exclusively used for the loading and unloading of vessels. The total area associated with this section is XXXX square feet.... Non-production 3: This area includes a portion of the parking lot, driveway and grassy area between Non-production 1 and Non-production 2. The total area associated with this section is XXXX square feet.... Non-production 4: located between the loading and unloading facility and consists of a concrete and grass section. This area covers XXXX square feet.... Improved for Load/Unload: This portion of the property includes the tank farm, pipelines, dike farm area, secondary containment, and the shore side facility used to move the product from the vessel to the consumer. The facilities shown in the aerial photos include an integrated pipeline system, storage tanks, and terminal rack. The secondary containment wall runs along the border of this entire area, which is fully in use. Notably, the grassy and dirt areas surrounding the tanks [are] referred to as the dike farm area, which is required under the Florida Rules related to above ground tank storage. This area is meant to contain any spills that may occur from the tanks in conjunction with the secondary containment wall. This section covers XXXX square feet [t]he Taxpayer has determined that the Improved for Load/Unload portion of the leased premises qualifies for this exemption. Each component of the Improved for Load/Unload area is used exclusively for temporary storage, loading and unloading fuel cargo to Taxpayer s customers. The tanks, piping, dike area, and secondary containment are all required to load and unload fuel to oceangoing vessels. Specifically, the tanks store the fuel that is loaded and unloaded via the integrated piping system.... The secondary containment and dike area are both required by the Florida Rules related to Above Ground Storage Tank Systems under Fla. Admin. Code R as precautions against a potential leak or spill from the storage tanks. Without either the secondary containment barrier or the dike farm area, the Taxpayer would not be able to lawfully operate its business.
3 Page 3 of 6 CALCULATION METHODOLOGY Based on the above, we determined the lease payments related to the Improved for Load/Unload section of the premises are exempt from sales tax. The lease payments on the remainder of the rented property is taxable since that property is not exclusively used for loading or unloading fuel. XXXX (we have attached a taxability calculation spreadsheet to this letter to provide a summary of this analysis). XXXX sq. ft. / [XXXX sq. ft. = 24.49%] 1 In an dated XXXX, the Taxpayer provided the following in part:... XXXX are owned by the Taxpayer.... XXXX refined products from the barges until it can be loaded in tanker trucks or into the pipeline. Taxpayer does not process or refine the fuel.... In an dated XXXX, the Taxpayer provided the following in part: XXXX Along with the request for advisement, the Taxpayer included copies of the following: Ground Lease Agreement between... Port Authority and the Taxpayer. Addendum I, which outlines the rental payment terms. Exhibit A, which provides a detailed description of the leased premises. Lease invoice from the... Port Authority showing the current lease payment and a charge for sales tax. Aerial photos titled... Aerial and... Port Location showing the layout of the Taxpayer s leased property and the facilities used to load and unload petroleum products. The Ground Lease Agreement provides the following in part:... II. CONSIDERATION A. Rent 1 The First Amendment to Ground Lease Agreement provides that the Revised Premises is equal to acres of land, which equals 692, square feet.
4 Page 4 of 6 [The Taxpayer] covenants and agrees to pay to the Authority the rent and considerations specified in Addendum I ( Rent ) in advance on the first day of the calendar month during the Term of this Lease, together with all applicable sales or rental tax thereon.... XII. USE A. Permitted Use [The Taxpayer] shall use the Premises solely for XXXX as are handled, dealt with or utilized by Tenant in its business and for all other purposes necessary or incident to the forgoing and for no other use or purpose without the express written permission of the Authority.... Addendum I provides the following in part: A. Rent for the Initial Term of the Lease Rent shall be due and payable monthly in advance, together with any Applicable Taxes, based on a XXXX site the following schedule: Annually Monthly Lease Year 1 $XXXX $XXXX Lease Year XXXX annual Rent for Year 1 monthly Rent during Year 1 times the CPI Adjustment Factor times the CPI Adjustment Factor Option Years XXXX and XXXX: B. Fair Market Value The Rent for each Extension Option Period shall be adjusted at the commencement of each Extension Option to the Fair Market Rent for the Premises.... The First Amendment to the Ground Lease Agreement provides the following in part:... WHEREAS, Authority and [the Taxpayer] entered into that certain Ground Lease Agreement commencing XXXX, together with Exhibits and Addendums ( Lease ) for the use of approximately XXXX of land ( Premises ), which is more particularly described in the Lease; and WHEREAS, Authority and [the Taxpayer] desire to amend the Lease by reducing the Premises by 0.11 acres therefore reducing the Premises from acres XXXX acres of land....
5 Page 5 of 6 Requested Advisement [The Taxpayer] requests the Department issue a TAA that acknowledges the proposed calculation is acceptable to the state, so that [the Taxpayer] can instruct the... Port Authority to begin imposing tax on only [24.49%] of the monthly lease payment. Applicable Authority and Discussion The Department has not verified the square footage of the figures that were provided. This response is regarding the methodology the Taxpayer provided that it used to calculate the taxable portion of the Ground Lease Agreement. Section , F.S., imposes the tax on the total rent or license fee charged for the lease or rental of real property by the person charging or collecting the rental or license fee. Section (1)(a)8.a., F.S., excludes real property used at a port authority... exclusively... for the purpose of loading or unloading passengers or cargo onto or from such a vessel.... The facts provide that Taxpayer s lease is for real property located at a port authority, as defined in section (2), F.S.; therefore, under this lease, the real property exclusively used for the purpose of loading or unloading passengers or cargo onto or from vessels is excluded from sales tax. In this case, Taxpayer leases a total of XXXX, from the Port Authority. According to the facts provided in the Taxpayer s Request for TAA, the Improved for Load/Unload of XXXX square feet is used exclusively for temporary storage, loading and unloading fuel cargo. The Ground Lease Agreement supports the amount of land leased from the Port Authority and the use of the property by the Taxpayer. Rule 12A-1.070(14)(a), F.A.C., authorizes the Department to determine the taxable portion of the total rent payment when, in a lease of real property, there are multiple uses of such property and a portion of the property is subject to the tax, while another portion is not subject to the tax. Applying the information provided in the Taxpayer s request and supporting documentation, the Department agrees with the calculation methodology proposed by the Taxpayer. Conclusion Based on the information provided, a taxable percentage of 24.49% of the rent paid by the Taxpayer to the Port Authority is subject to sales tax. This response constitutes a Technical Assistance Advisement under section , 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 , 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 that expressed in this response.
6 Page 6 of 6 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 section , 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/ Record ID:
QUESTION: WILL THE TAXPAYER S LEASE BE SUBJECT TO SALES AND USE TAX? January 10, 2018
Executive Director Leon Biegalski QUESTION: WILL THE TAXPAYER S LEASE BE SUBJECT TO SALES AND USE TAX? ANSWER: NO. PROPERTY LEASED QUALIFIES FOR EXEMPTION. January 10, 2018 Subject: ( TAA ) TAA 18A-001
More informationQUESTION: IS THE SALE OF THE SERVICES (BOTH, SOFTWARE AND CLOUD-COMPUTING) SOLD BY [THE TAXPAYER] TO ITS CLIENTS SUBJECT TO SALES TAX?
Executive Director Leon M. Biegalski QUESTION: IS THE SALE OF THE SERVICES (BOTH, SOFTWARE AND CLOUD-COMPUTING) SOLD BY [THE TAXPAYER] TO ITS CLIENTS SUBJECT TO SALES TAX? ANSWER BASED ON THE FACTS BELOW:
More informationApril 17, 2017 XXXXX XXXXX XXXXX XXXXX
Executive Director Leon M. Biegalski QUESTIONS: WHETHER IT IS APPROPRIATE FOR TAXPAYER TO SOURCE SALES TO THE LOCATION OF THE INCOME PRODUCING ACTIVITY? WHAT IS THE PROPER DETERMINATION OF WHERE THE INCOME
More informationQUESTION: WILL TAXPAYER S CONTRACT QUALIFY FOR THE PUBLIC WORKS EXEMPTION PROVIDED FOR BY SECTION (6), F.S.?
Executive Director Leon M. Biegalski QUESTION: WILL TAXPAYER S CONTRACT QUALIFY FOR THE PUBLIC WORKS EXEMPTION PROVIDED FOR BY SECTION 212.08(6), F.S.? ANSWER: YES, TAXPAYER WILL SATISFY ALL CRITERIA REQUIRED
More informationANSWER 2: YES, UNLESS THE CONTRACT IS STRUCTURED AS A LUMP-SUM REAL PROPERTY CONTRACT.
Executive Director Marshall Stranburg QUESTION 1: SHOULD TAXPAYER USE A LUMP SUM CONTRACT INSTEAD OF A RETAIL SALE PLUS INSTALLATION CONTRACT WHEN CONTRACTING WITH CUSTOMERS WHERE AN ITEMIZED LIST OF MATERIALS
More informationQUESTION: WAS DOCUMENTARY STAMP TAX DUE ON DOCUMENTS THAT TRANSFERRED INTERESTS IN CONDUIT ENTITIES PURSUANT TO OUT-OF-STATE LAWS?
Executive Director Leon M. Biegalski QUESTION: WAS DOCUMENTARY STAMP TAX DUE ON DOCUMENTS THAT TRANSFERRED INTERESTS IN CONDUIT ENTITIES PURSUANT TO OUT-OF-STATE LAWS? ANSWER: NO DOCUMENTARY STAMP TAX
More informationSUMMARY. TAX: Sales and Use Tax TAA NUMBER: 13A-010
Executive Director Marshall Stranburg SUMMARY TAX: Sales and Use Tax TAA NUMBER: 13A-010 QUESTION: Is the Landlord required to remit the sales tax due for the rental payments received from the Tenant when
More informationQUESTION: WHETHER TAXPAYER S GROSS RECEIPTS EARNED FROM THE ABOVE MENTIONED REVENUE CATEGORIES SHOULD BE SOURCED TO FLORIDA.
Executive Director Marshall Stranburg QUESTION: WHETHER TAXPAYER S GROSS RECEIPTS EARNED FROM THE ABOVE MENTIONED REVENUE CATEGORIES SHOULD BE SOURCED TO FLORIDA. ANSWER: REVENUE CATEGORY 1: THIS CONSISTS
More informationExecutive Director Marshall Stranburg. Tallahassee, Florida
Executive Director Marshall Stranburg QUESTION 1. WHETHER THE TRANSFER OF POSSESSION OF CONSIGNMENT SURGICAL INSTRUMENTS, SUBJECT TO CONSIDERATION IN THE FORM OF CONSIGNMENT FEES AS SET FORTH IN THE MANUAL,
More informationSUMMARY. February 1, 2011
SUMMARY QUESTION: When equipment (tangible personal property) is rented from a Florida dealer and removed from the State of Florida, are the rental payments made to the Florida dealer subject to sales
More informationQUESTION: MAY A SELLER OF CAR TRACKING DEVICES ACCEPT, IN GOOD FAITH, A RESALE CERTIFICATE FROM CAR DEALERS UNDER THE FACTS PRESENTED?
Executive Director Leon M. Biegalski QUESTION: MAY A SELLER OF CAR TRACKING DEVICES ACCEPT, IN GOOD FAITH, A RESALE CERTIFICATE FROM CAR DEALERS UNDER THE FACTS PRESENTED? ANSWER: NO, SUCH SALES ARE NOT
More informationcl~l Y1Jruu/y FlORIDA August 15, 2016 Honorable Timothy " Pete" Smith Okaloosa County Property Appraiser psm Dear Mr.
FlORIDA Executive Leon M. Biegalski Child Support Ann Coffin General Tax Administration Maria Johnson Property Tax Oversight Dr. Maurice Gogarty Information Services Damu Kuttikrislman August 15, 2016
More informationTechnical Assistance Advisements
Sales and Use Tax 1995-1999 Technical Assistance Advisements SUMMARY QUESTION: Are charges for a plain carwash taxable when the charge for the wash is separately priced from the charge for the wax, and
More informationSUMMARY. Jan 08, 2001
SUMMARY QUESTION: Do purchases of furnishings, fixtures, and equipment by a public sports authority for a sports team facility qualify for exemption from sales tax under s. 212.08(6), F.S.? ANSWER - Based
More informationSUMMARY. Dec 03, 1998
SUMMARY The contemplated sale of all business assets in complete liquidation of all tangible personal property is an occasional or isolated sale. Only the sale of aircraft, boats, mobile homes, and motor
More informationIn general, the non-themed tangible personal property
Title: Occasional Sale May 10, 1993 RE: TAA 93A-030 Sales Tax; Exchange of Property s. 212.02(16), F.S. Rules 12A-1.037, 12A-1.038, 12A-1.039, F.A.C. Dear : This acknowledges receipt of your letter of
More informationFLORIDA TEMPORARY FUEL TAX APPLICATION
TC 06/18 Rule 12B-5.150 Florida Administrative Code Effective 01/16 FLORIDA TEMPORARY FUEL TAX APPLICATION Importer Exporter Carrier Pollutant Florida Temporary Fuel Tax Application DR-156T General Information
More informationTitle: Third Party Drop-Shipments. Nov 17, 1994
Title: Third Party Drop-Shipments Nov 17, 1994 Re: TAA 94A-060 Applicability of Florida sales tax on third party dropshipments wherein sales are made by a registered Florida dealer to an unregistered out-of-state
More informationTitle: Taxability of Charges/Tours Packages, Admissions, Hotel Accommodations and Tangible Personal Property. Jul 15, 1994
Title: Taxability of Charges/Tours Packages, Admissions, Hotel Accommodations and Tangible Personal Property Jul 15, 1994 Re: TAA 94A-044 Sales and Use Tax; Taxability of charges made to customers purchasing
More informationSUMMARY. February 9, 2012
SUMMARY QUESTION: WHETHER PAYMENTS MADE BY COUNTRY CLUB MEMBERS ARE NOT TAXABLE AS PAYMENTS TO A HOMEOWNER ASSOCIATION PURSUANT TO RULE 12A-1.005(4)(d)3., F.A.C. ANSWER: NO. THE PAYMENTS ARE CHARGES FOR
More informationSTATE OF FLORIDA DEPARTMENT OF REVENUE IN RE: THE PETITION OF DECLARATORY STATEMENT
STATE OF FLORIDA DEPARTMENT OF REVENUE IN RE: THE PETITION OF LEONARD BERNSTEIN / Case No. DOR 03-1-DS DECLARATORY STATEMENT Petitioner, Leonard Bernstein, has petitioned the Department of Revenue for
More informationADDENDUM NO. 1 SCHOOL BOARD OF LEON COUNTY, FLORIDA
ADDENDUM NO. 1 Invitation to Bid (ITB) 5517-2018 Asphalt or Site Contractor for Leon County Schools Technology Center Parking Lot Milling and Resurfacing Project SCHOOL BOARD OF LEON COUNTY, FLORIDA ITEM
More informationTitle: Medical Exemptions/Vision Assist Products. May 23, 1990
Title: Medical Exemptions/Vision Assist Products May 23, 1990 Re: TAA 9OA-032 Sales Tax on "Vision Assist Products" Section 212.08(2), F.S. Rules 12A-1.020 & 12A-1.021, F.A.C. Dear This is in response
More informationBUNKERING LICENCE. Name of Licensed Operator:. Registered physical address from where principal business is carried on: ...
BUNKERING LICENCE Licence Number: Issued in terms of the Port Rules for the commercial ports of South Africa, adopted in terms of the National Port Act No. 12 of 2005 ( the Act ) THIS LICENCE IS NOT TRANSFERABLE
More informationAGENDA FLORIDA DEPARTMENT OF REVENUE Meeting Material Available on the web at:
AGENDA FLORIDA DEPARTMENT OF REVENUE Meeting Material Available on the web at: http://floridarevenue.com/opengovt/pages/meetings.aspx MEMBERS Governor Rick Scott Attorney General Pam Bondi Chief Financial
More informationAGENDA REPORT. For the Agenda of August 7, 2017
AGENDA REPORT TO: Mayor & City Commission FROM: Ken Hibl, City Manager DATE: August 4, 2017 RE: Necessity Hearing Beech Street Improvement Project (Driveway Approaches) For the Agenda of August 7, 2017
More informationPUBLIC STORAGE, INC. Financial Analysis For the Quarter Ended September 30, 1999
PUBLIC STORAGE, INC. Financial Analysis For the Quarter Ended September 30, 1999 INDEX I. Historical Financial Data...1 II. III. Organization Chart....2 Special Distribution...3 IV. Facilities in Which
More informationPollution Legal Liability Questionnaire
INSTRUCTIONS Pollution Legal Liability Questionnaire A. This questionnaire requires that contact persons be provided for each location. The applicant is responsible for obtaining and reviewing whatever
More informationSample. Form. Renewal Application for Florida Fuel/Pollutants License. General Information
Renewal Application for Florida Fuel/Pollutants License General Information Rule 12B-5.150 Florida Administrative Code Effective 01/18 For Office Use Only Approved Denied Initials Date Who must renew?
More informationSEACOR Holdings Inc.
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of Earliest Event
More informationSTATE OF FLORIDA DEPARTMENT OF REVENUE CHAPTER 12A-1, FLORIDA ADMINISTRATIVE CODE SALES AND USE TAX
STATE OF FLORIDA DEPARTMENT OF REVENUE CHAPTER 12A-1, FLORIDA ADMINISTRATIVE CODE SALES AND USE TAX AMENDING RULES 12A-1.007, 12A-1.012, and 12A-1.097 REPEALING RULE 12A-1.0144 12A-1.007 Aircraft, Boats,
More information(3) received less than $200,000 in payments from the LIHEAP program for propane
1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 1.25... moves to amend H.F. No. 2537 as follows: Delete everything after the enacting clause
More informationManatee County Parks and Natural Resources Special Event Permit Application. Special Event Permit Fees:
Manatee County Parks and Natural Resources Special Event Permit Application Special Event Permit Fees: Late Booking Fee $25 Applications submitted within 30 calendar days of the event will be subject to
More informationTHE BOARD OF PORT COMMISSIONERS 2 nd REVISED PAGE 135 SECTION X A: WHARF ASSIGNMENTS APPLICATION FOR AND CONDITIONS OF WHARF ASSIGNNENTS
THE BOARD OF PORT COMMISSIONERS 2 nd REVISED PAGE 135 TARIFF 2-A 1 st REVISED PAGE 135 SECTION X A: WHARF ASSIGNMENTS APPLICATION FOR AND CONDITIONS OF WHARF ASSIGNNENTS (a) (b) Application for Wharf Assignment
More informationFiling # E-Filed 06/15/ :03:27 PM
Filing # 73627233 E-Filed 06/15/2018 12:03:27 PM IN THE CIRCUIT COURT OF THE SECOND JUDICIAL CIRCUIT, IN AND FOR LEON COUNTY, FLORIDA ST. ROCH DESIGN DISTRICT, LLC, Plaintiff, Case No. v. FLORIDA DEPARTMENT
More information4TH OF JULY CELEBRATION AND FIREWORKS CITY OF VACAVILLE COMMUNITY SERVICES DEPARTMENT / SPECIAL EVENTS Vendor Application Packet
4TH OF JULY CELEBRATION AND FIREWORKS CITY OF VACAVILLE COMMUNITY SERVICES DEPARTMENT / SPECIAL EVENTS Vendor Application Packet Event Information When: Tuesday, July 4 th 2017 from 6:30pm 9:30 pm Where:
More information12A Consumer s Certificate of Exemption; Exemption Certificates. (1) It is the specific legislative intent that each and every sale, admission,
12A-1.038 Consumer s Certificate of Exemption; Exemption Certificates. (1) It is the specific legislative intent that each and every sale, admission, use, storage, consumption, or rental is taxable, unless
More informationPort Everglades OTHER FUNDS. Positions. Percent. Change FY 08 Budget $66,765,674 $91,849,720 $95,138,210 4%
Port Everglades Department Port Everglades OTHER FUNDS Port Everglades Operating Fund Percent Positions Change 2007-08 FY 07 Budget FY 08 Budget $66,765,674 $91,849,720 $95,138,210 4% 231 229 Grand Total
More information2. Act on Request to Adopt Bond Resolution for Expansion of Existing Chilled Water Plant; Approve the Execution of Various Documents KSU
2. Act on Request to Adopt Bond Resolution for Expansion of Existing Chilled Water Plant; Approve the Execution of Various Documents KSU Julene Miller, General Counsel Summary and Staff Recommendation
More information2908 E Oakland Ave, Johnson City, TN 37601
Office/retail Lease 2908 E Oakland Ave, Johnson City, TN 37601 Listing ID: 30369980 Status: Active Property Type: Office For Lease Office Type: Executive Suites, Governmental Contiguous Space: 2,800-7,800
More informationINSTRUCTIONS FOR PETROLEUM UNDERGROUND STORAGE TANK REMEDIATION, UPGRADE AND CLOSURE FUND
New Jersey Department of Environmental Protection Site Remediation Program INSTRUCTIONS FOR PETROLEUM UNDERGROUND STORAGE TANK REMEDIATION, UPGRADE AND CLOSURE FUND Unregulated Leaking Tanks (Including
More informationTOWN OF FORT MYERS BEACH PERSONAL WATERCRAFT LICENSE APPLICATION
TOWN OF FORT MYERS BEACH PERSONAL WATERCRAFT LICENSE APPLICATION 1. a. Business location from which the personal watercraft business will be operated: b. STRAP #: c. If applicant is not the owner of property,
More informationCommercial Tax Objectives and Options. January 2018 Bruce Fisher and Andre MacNeil (Finance)
Commercial Tax Objectives and Options January 2018 Bruce Fisher and Andre MacNeil (Finance) Outline Introduction What is and is not allowed under property tax law Four critical success factors: Hypothetical
More informationFY16 Actual FY17 Budget FY18 Budget
Department Port Everglades OTHER FUNDS Port Everglades Operating Fund Percent Positions Change 2017-18 FY17 Budget FY18 Budget $80,065,482 $115,514,660 $116,260,470 1% 228 231 Subtotal $80,065,482 $115,514,660
More informationENVIRONMENTAL IMPAIRMENT LIABILITY
Page 1 of 5 Brokerage: Broker Contact: E-mail: Tel # For storage tank only risks, please visit www.premiergroup.ca for our Storage Tank Quick Application. Note: 1. This application is for all facility
More informationFY15 Actual FY16 Budget FY17 Budget
Port Everglades Department Port Everglades OTHER FUNDS Port Everglades Operating Fund Percent Positions Change 2016-17 FY16 Budget FY17 Budget $78,081,293 $102,758,770 $115,514,660 12% 226 228 Subtotal
More informationNews Release. PS Business Parks, Inc. 701 Western Avenue Glendale, CA
News Release PS Business Parks, Inc. 701 Western Avenue Glendale, CA 91201-2349 www.psbusinessparks.com For Release: Immediately Date: February 25, 2008 Contact: Edward A. Stokx (818) 244-8080, Ext. 1649
More informationAGENDA Nardozzi LLC, 70 Nardozzi Place- Authorizing Resolution, Bond Issuance
Regular Meeting of the New Rochelle Corporation for Local Development November 29, 2017 at 7:30 PM 515 North Ave. City Hall, Conf. Rm. B-1, New Rochelle, New York 10801 1. Roll Call/Announcements AGENDA
More informationCommercial Mortgage Application
Healthcare Financial Services 55 Union Boulevard, 2 nd Floor, Totowa, NJ 07512 Toll Free: 866-661-6111 Quick Response Fax Line: 973-956-1063 Commercial Mortgage Application For quickest response, please
More informationSUMMARY. January 7, 2005
SUMMARY QUESTION: Does the standard apportionment factor, which would include the sale of Florida business assets, fairly represent the extent of the taxpayer's tax base attributable to Florida? ANSWER
More informationSTATE OF FLORIDA DEPARTMENT OF REVENUE CHAPTER 12-29, FLORIDA ADMINISTRATIVE CODE MULTITAX CREDITS. AMENDING RULES , , and
STATE OF FLORIDA DEPARTMENT OF REVENUE CHAPTER 12-29, FLORIDA ADMINISTRATIVE CODE MULTITAX CREDITS AMENDING RULES 12-29.001, 12-29.002, and 12-29.003 12-29.001 Scope. This rule chapter sets forth the rules
More information2. A copy of your insurance policy, together with any endorsements, must be maintained at your principal place of business.
April 06, 2011 Joe Walsh Advanced Waste Carriers Inc 1126 S 70th St Ste N408B West Allis, WI 53214-3161 Re: Florida Hazardous Waste Transporter Approval Dear Joe Walsh: Your Florida Hazardous Waste Transporter
More informationApplication for Home Based Business Tax Receipt
Application for Home Based Business Tax Receipt Your Business Tax Receipt is issued subject to Palm Beach Gardens Code Section 78-159 (1): I hereby apply for a Home Based Business Tax Receipt to use a
More informationOccupational. tax certificate application. Business Services Department Licensing & Revenue Section / Occupational Tax Unit phone:
Occupational tax certificate application 2018 Business Services Department Licensing & Revenue Section / Occupational Tax Unit phone: 770.904.3383 2018 FOR HOME BUSINESSES ONLY ZONING ORDINANCE - section
More informationREQUEST FOR TECHNICAL CHANGE. North Carolina Department of Revenue
REQUEST FOR TECHNICAL CHANGE AGENCY: North Carolina Department of Revenue RULE CITATION: All Rules DEADLINE FOR RECEIPT: Wednesday, October, 01 PLEASE NOTE: This request may extend to several pages. Please
More informationCity of Carson 701 E. Carson St., Carson, CA Telephone: (310) ; ci.carson.ca.us
OFFICE USE ONLY Case No. City of Carson 701 E. Carson St., Carson, CA 90745 Telephone: (310) 830-7600; ci.carson.ca.us Application Submittal Date Fee Accepted By MAIN APPLICATION FOR COMMERCIAL CANNABIS
More informationUTILITIES INTERNAL POLICIES AND PROCEDURES MANUAL
UTILITIES INTERNAL POLICIES AND PROCEDURES MANUAL Arkansas State Highway and Transportation Department Right of Way Division September 2011 Table of Contents 1.00 GENERAL... 1 1.01 ORGANIZATION... 1 1.02
More informationFlorida Department of Revenue. Application for Pollutants Tax Refund Use black ink.
Florida Department of Revenue Application for Pollutants Tax Refund Rule 12B-5.150 Florida Administrative Code Effective 01/18 Complete Parts 1 through 6 and attach appropriate documentation. Type or print
More informationCHAPTER Committee Substitute for Senate Bill No. 1690
CHAPTER 98-141 Committee Substitute for Senate Bill No. 1690 An act relating to taxes on sales, use, and other transactions (RAB); amending s. 212.0506, F.S.; revising guidelines for tax liability of service
More informationAPPLICATION FOR INSURANCE Storage Tank Third Party Liability Corrective Action and Cleanup Policy
Ironshore Environmental Ironshore Insurance Services LLC. APPLICATION FOR INSURANCE Storage Tank Third Party Liability Corrective Action and Cleanup Policy THIS IS AN APPLICATION FOR A CLAIMS-MADE POLICY.
More informationNC General Statutes - Chapter 105 Article 5A 1
Article 5A. North Carolina Highway Use Tax. 105-187.1. Definitions. The following definitions and the definitions in G.S. 105-164.3 apply to this Article: (1) Commissioner. The Commissioner of Motor Vehicles.
More informationWINDSOR PORT AUTHORITY
By-Law No. 2 WINDSOR PORT AUTHORITY a By-Law fixing the fees to be paid in respect of Wharfage May 1, 2017 By-Law No. 2 WINDSOR PORT AUTHORITY a By-Law fixing the fees to be paid in respect of Wharfage,
More informationEMERGENCY SPILL RESPONSE PROVIDER RFP# 09-ESRP-2045
EMERGENCY SPILL RESPONSE PROVIDER RFP# 09-ESRP-2045 The Pennsylvania Turnpike Commission is now accepting applications for vendors to provide Emergency Hazardous Material Spill Response on the Turnpike
More informationTOWN OF SOUTH KINGSTOWN OFFICE OF THE TOWN MANAGER INTEROFFICE MEMORANDUM
TOWN OF SOUTH KINGSTOWN OFFICE OF THE TOWN MANAGER INTEROFFICE MEMORANDUM TO: FROM: THE HONORABLE TOWN COUNCIL STEPHEN A. ALFRED, TOWN MANAGER SUBJECT: PILOT PROGRAM FY 2010-2011 DATE: JULY 22, 2010 CC:
More informationFlorida Department Of Revenue Tax Information Publication. TIP 99A01-22 DATE ISSUED: Jun 30, 1999
Florida Department Of Revenue Tax Information Publication TIP 99A01-22 DATE ISSUED: Jun 30, 1999 Changes to the Exemptions for Industrial Machinery and Equipment Effective July 1, 1999, certain industries
More informationSalt Lake City Area Office 8722 S. Harrison St. Sandy, UT P.O. Box 4439 Sandy, UT Fax
Salt Lake City Area Office 8722 S. Harrison St. Sandy, UT 84070 P.O. Box 4439 Sandy, UT 84091 800-257-5590 Fax 800-478-9880 Chicago Office 303 W. Madison Street Suite 2075 Chicago, IL 60606 800-456-4576
More informationPORT REGULATIONS PORT OF OXELÖSUND
1 (10) PORT REGULATIONS FOR PORT OF OXELÖSUND 2 (10) PORT REGULATIONS For the Port of Oxelösund valid from 2011-01-01. NOTE!: These general conditions are valid in the Swedish language only. In case of
More informationEnvironmental Impairment Liability
PROPOSAL FORM Environmental Impairment Liability Fixed Facilities, Pipelines & Storage Tanks & Goods in Transit Pollution Liability (road) Underwritten by The Hollard Insurance Co. Ltd, an authorised Financial
More informationInformation for Manufacturers pertaining to Gasoline and Motive Fuel Tax Exemptions
Information for Manufacturers pertaining to Gasoline and Motive Fuel Tax Exemptions Fuel Tax Guide Province of New Brunswick Department of Finance Revenue and Taxation Division FTG: 0205 October 2013 Gasoline
More informationPollution Exposures an a d n d Co C ve v r e a r g a e g s e
Pollution Exposures and Coverages Video Presentation Introduction of Pollution Exposures Pollution Exposures and Coverages Section 1 Overview of the Pollution Exposure What are Pollution Exposures? Site
More informationIf you have any questions, do not hesitate to contact me at or Sincerely, Maggie Thomas
www.coloradossa.com The Colorado Self Storage Association (COSSA) is the trade association for the self storage industry in Colorado. Formed in 2004, we currently have over three hundred members statewide,
More informationPORT OF MOURILYAN PORT RULES
PORT OF MOURILYAN PORT RULES Far North Queensland Ports Corporation Limited trading as Ports North ABN: 38 657 722 043 ACN: 131 836 014 PO Box 594 CAIRNS QLD 4870 Telephone: 07 4052 3888 INTRODUCTION DEFINITIONS
More informationUNDERGROUND STORAGE TANK PETROLEUM PRODUCT CLEANUP FUND POLICY FOR DIRECT PAYMENT PROGRAM MASSACHUSETTS GENERAL LAWS CHAPTER 21J AND 503 CMR 2.
UNDERGROUND STORAGE TANK PETROLEUM PRODUCT CLEANUP FUND POLICY FOR DIRECT PAYMENT PROGRAM MASSACHUSETTS GENERAL LAWS CHAPTER 21J AND 503 CMR 2.08 TABLE OF CONTENTS 1.0 Purpose and Scope...1 2.0 Definitions...1
More informationALTERNATE CONTRACT SOURCE NO ACS. Mobile On-Site Shredding Services
ALTERNATE CONTRACT SOURCE NO. Florida Department of Revenue (DOR), Contract Nos.: E0058, E0059, E0064, E0065, E0066 WHEREAS, The State of Florida (the State ) Department of Management Services (the Department
More informationHarleton ISD May 7, 2016 Bond Proposal FAQs
Harleton May 7, 2016 Bond Proposal FAQs How was the total projected cost of the project developed? The cost of the project was based upon data concerning average costs of school construction found on the
More informationDear Prospective Customer:
Dear Prospective Customer: To apply for service with the City of Ocala Utility Services, you may visit our Customer Service Office, fax, email, or mail the attached service application. All applications
More informationPORT OF PALM BEACH DISTRICT Management s Discussion and Analysis FY 2017 YTD August 2017
PORT OF PALM BEACH DISTRICT Management s Discussion and Analysis FY 2017 2017 Net Operating Revenue for the month of 2017 is $1,460,676 and is $15,965,353 which is favorable to the FY by $522,247 primarily
More informationTABLE OF CONTENTS. PAGE Letter of Transmittal...2. Independent Auditors Report...6. Management s Discussion and Analysis...8
Fort Collins ~ Loveland Municipal Airport Year Ended December 31, 2009 TABLE OF CONTENTS PAGE Letter of Transmittal...2 Independent Auditors Report...6 Management s Discussion and Analysis...8 Basic Financial
More informationRequest for Proposals. Airport Operation & Management Services City of Perryville
Request for Proposals Airport Operation & Management Services City of Perryville Issued: April 19, 2016 Due Date: 1:30 P.M., May 10, 2016 To whom it may concern: The City of Perryville is seeking proposals
More information(4) facilities for the furnishing of water, (6) solid waste disposal facilities, (7) qualified residential rental projects,
Internal Revenue Code 142 Exempt facility bond. (a) General rule. For purposes of this part, the term exempt facility bond means any bond issued as part of an issue 95 percent or more of the net proceeds
More informationVirgin Islands Port Authority (A Component Unit of the Government of the U.S. Virgin Islands)
(A Component Unit of the Government of the U.S. Virgin Islands) Schedule of Expenditures of Federal Awards and Reports Required by Government Auditing Standards and the Uniform Guidance Year Ended September
More informationAccounts Receivable Process Port Everglades Department
Accounts Receivable Process Port Everglades Department October 22, 2007 Report No. 08-01 Evan A. Lukic, CPA County Auditor Executive Summary This report presents the results of our evaluation of the processes,
More informationFLOODPLAIN DEVELOPMENT VARIANCE APPLICATION PACKET
FLOODPLAIN DEVELOPMENT VARIANCE APPLICATION PACKET Sutter County Water Resources Department 1130 Civic Center Boulevard Yuba City, California, 95993 (530) 822-7400 Floodplain management regulations cannot
More informationHANGAR RENTAL AGREEMENT
HANGAR RENTAL AGREEMENT This LEASE AGREEMENT ( Agreement ) is made and entered into this day of, 2016, between ( Tenant ) and the Monroe County Board of Aviation Commissioners ( Commissioners ) for the
More informationBusiness Information. Application for Registered Businesses to Add a New Florida Location
Reason for Applying Identification Nos. Application Eligibility When to Use this Application Application for Registered Businesses to Add a New Florida Location Register online at floridarevenue.com/taxes/registration.
More informationDebris Removal Right-of-Entry Permit (For Providing Debris Removal on Private Property)
Debris Removal Right-of-Entry Permit (For Providing Debris Removal on Private Property) County of Sonoma Department of Health - Environmental Health & Safety 625 5th Street Santa Rosa, CA 95404 Property
More informationDemolition Contractors Annual Policy General Liability Application
Demolition Contractors Annual Policy General Liability Application Agency Name: Agent: Phone number: Address: City/State: Zip code: E-mail address: Fax number: Applicant s Name: APPLICANT INFORMATION Street
More informationCOMBINED GENERAL LIABILITY AND SITE POLLUTION LIABILITY APPLICATION
COMBINED GENERAL LIABILITY AND SITE POLLUTION LIABILITY APPLICATION This application is for a Claims Made and Reported Site Specific Pollution Liability Policy, and General Liability INSTRUCTIONS: Please
More informationAPPLICATION FOR INSURANCE
STORAGE TANK THIRD PARTY LIABILITY, CORRECTIVE ACTION AND CLEANUP POLICY APPLICATION FOR INSURANCE Please answer all questions. If any section does not apply, please indicate with N/A. If more space is
More informationCASE NO. 1D An appeal from an order of the Department of Environmental Protection. Kenneth B. Hayman, Presiding Officer.
IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA FT INVESTMENTS, INC., v. Appellant, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED CASE NO.
More informationFORM 6 FULL AND PUBLIC DISCLOSURE OF 2010
FORM 6 FULL AND PUBLIC DISCLOSURE OF 2010 Please print or type your name, mailing address, agency name, and position below : FINANCIAL INTERESTS LAST NAME FIRST NAME MIDDLE NAME: MAILING ADDRESS: FOR OFFICE
More informationCLAIM SUMMARY / DETERMINATION FORM
CLAIM SUMMARY / DETERMINATION FORM Date : 10/28/2010 Claim Number : 911003-0001 Claimant : Guilford County NC Environmental Health Type of Claimant : Local Government Type of Claim : Removal Costs Claim
More informationPORT OF CAPE FLATTERY PORT RULES
PORT OF CAPE FLATTERY PORT RULES Far North Queensland Ports Corporation Limited ABN: 38 657 722 043 ACN: 131 836 014 PO Box 594 Telephone: 07 4053 3888 Cairns Qld 4870 INTRODUCTION DEFINITIONS "Act" means
More informationBOAT STORAGE LOT AGREEMENT Applies solely to the property described below.
C.C.H.O.A. 505 Grand Caribe Isle Coronado CA 92118 Voice 619.423.4353 Fax 619.424.3923 www.cchoa.org HOMEOWNERS ASSOCIATION BOAT STORAGE LOT AGREEMENT Applies solely to the property described below. RELEASE
More informationGeneral Terms and Conditions of Transportbedrijf Van de Wetering Loosdrecht B.V.
General Terms and Conditions of Transportbedrijf Van de Wetering Loosdrecht B.V. General 1. By concluding an agreement with Transportbedrijf Van de Wetering Loosdrecht B.V. (hereinafter: Van de Wetering
More informationInstructions - Application for Refund Sales and Use Tax
Instructions - Application for Refund Sales and Use Tax Rule 12-26.008 Florida Administrative Code Effective 04/18 Did you Know? You may begin the refund process by completing the application online. Florida
More informationT/M Jun 08, 2004 TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES PURPOSE:
T/M 04-03 Jun 08, 2004 TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES PURPOSE: This transmittal memorandum contains instructions for filing updated material for Department of Revenue Rules. CONTENTS:
More informationSITE SPECIFIC POLLUTION LIABILITY APPLICATION This application is for a Claims Made and Reported Site Specific Pollution Liability Policy
2561 Moody Blvd., Suite C Flagler Beach, FL 32136 Phone: 386/439-3378 Fax: 386/439-3376 SITE SPECIFIC POLLUTION LIABILITY APPLICATION This application is for a Claims Made and Reported Site Specific Pollution
More information(3) The requirements of paragraph (B) of this rule shall not apply to:
3745-17-08 Restriction of emission of fugitive dust. [Comment: For dates of non-regulatory government publications, publications of recognized organizations and associations, federal rules, and federal
More informationLincoln County Fire Marshal s Office 115 West Main Street Lincolnton, NC Fax
Lincoln County Fire Marshal s Office 115 West Main Street Lincolnton, NC 28092 704-736-8516 Fax 704-732-9036 Plan 3 - Schedule of Fees and Fines Plan 3 Required Operational Permits (mandatory permits required
More information