Laserfiche WebLink
6 <br />RULE 12A-2.03 <br />DEPAkr.1-I NT OF I RVI.21UF, STATF OF FT 0RI 01 <br />` <br />CIMPTER 125, FLORIDA STATIMES <br />12-2.03 Condominiumtt and can orativtel. Owned a strt.nu+nts. <br />- (1) Monthly service charges paid by owners of apartments in <br />a condominium or cooperatively owned apartment house are not rental, <br />e <br />and therefor,not taxable. When the owner of a single family dwpll.ita <br />, <br />• in a condominium apartment house, or the prime leaseholder (oviner) of <br />" <br />a •sinnln family dw.-llinq in a Coo erativvI cwnr_d a trtment ltonse rents <br />_ _ _ _ _ �. �Y Com_ . _._�______. <br />4391 :eLet•tm.•u1:1_ihr re•nl_..I eh:eeels. In not c:nLje•rt its t:ea, :ltt. e:urh +e•nt.+l <br />are regarded as rentals of single family &%,ellings. however, when tiny <br />owner offers morft than one situtle family dwelling forrtint in any onn <br />- mnile-sminittm or coorrorative t+paltn►R•ttt hotr_; all t:urh rental C.harnp••: <br />' made b taic:h ownar are. tavdble.. <br />.____... _Y_.__.__ <br />Guneral Authority Chapter '17-211rt, .:uertic►++ ?,. I..+w:t cif Ploritia <br />(125.0104 (7.) , F .S.) ; Maj+t'r•r 77•-209, S e•ect ion <br />3(l), Laws of Florida (125.0104(3) (a) , 1'.S.) ; <br />Chapter 77-209, Suction 3(10), Laws of Florida <br />' (1?.5.0104(3) (j).,• F.S.}: ?.17..0'l.(f�) (b), k'.^,.: <br />� <br />124-1.G1 (71) . 1•':A.('. <br />•Low Tmplementecl Chapter. 77-709, Tyw:t of Florida (17.5.(1104, <br />' F.S.) <br />e <br />+ <br />eil <br />F <br />JUL 9 1978 <br />