Florida Revenue Commission v. Maas Bros.

In my opinion, the trial judge followed the mandate of the legislature when he found:

“That the tax on commercial realty rentals imposed by chapter 68-27, supra, is a tax on ‘rents payable’ (Section 212.03(1) (a), Florida Statutes) and it is the incident of payment and receipt of the rental charged that constitutes the taxable transaction and creates the tax liability under the express provisions of Section 212.03(2), Florida Statutes, that such tax ‘ * * * shall be due and payable at the time of the receipt of such rental payment by the lessor or person, as defined in this chapter, who…