County Lease of Real Property for Tennis Tournament Taxable
In IPC Sports, Inc. v. Department of Revenue , 27 Fla. L. Weekly D2340 (Fla. 3d DCA 2002), the Third District Court of Appeal held that payments made by the appellant to Miami-Dade County allowing the use of Crandon Park for a tennis tournament were subject to tax under Florida Statutes s. 212.031. The Court distinguished Lloyd Enterprises, Inc. v. Department of Revenue , 651 So.2d 735 (Fla. 5th DCA 1995) on the ground that Miami-Dade County owned the property (unlike Volusia County in the Lloyd Enterprises case) and was engaged in the business of licensing or leasing the park, not just to IPC but to members of the public and the U.S. Tennis Association as well. The Court found the voluntary character of the agreement, as distinct from Volusia’s obligation to protect the beaches, irrelevant. The licensee was responsible for the tax in question.
Posted: 2002-12-03 00:00:00.0
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