FL H4099

Repeals section 212.031, Florida Statutes, which imposed a tax on rental or license fees charged for the use of commercial real property.

Amends section 212.0598 to remove the reference to section 212.031 regarding air carrier taxation on real property leases, rentals, or licenses.

Updates section 212.0602 to reference "former s. 212.031" in education exemption provisions for entities teaching activities previously listed in that section.

Removes references to section 212.031 from section 288.1258 regarding entertainment industry qualified production company sales and use tax exemptions.

Repeals subsection (2) of section 338.234 that granted immunity from commercial rental taxation to turnpike enterprise lessees and licensees, and removes related references in section 341.840 regarding high-speed rail system real property exemptions; effective July 1, 2012.