FL S1548

Repeals section 212.031, F.S., which imposed a tax on rental or license fees charged for commercial real property.

Amends section 212.0598 to remove the reference to section 212.031 for air carriers' tax on real property leases, rentals, or licenses.

Updates section 212.0602 to reference section 212.031 as "former" law in the education exemption provisions for schools teaching certain activities.

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

Eliminates the commercial rental tax immunity provision in section 338.234 for turnpike enterprise lessees and licensees and removes tax exemptions for high-speed rail system real property leases under section 341.840.