FL H0629

Implements incremental reduction of the commercial real property rental tax from 6% to 1% through January 1, 2018, with rates decreasing by 1% annually starting January 1, 2014.

Repeals section 212.031 entirely effective January 1, 2019, eliminating the tax on rental or license fees for commercial real property.

Amends sections 212.0598, 212.0602, 288.1258, 338.234, and 341.840 to remove references to the repealed commercial rental tax and conform cross-references.

Maintains existing exemptions for agricultural property, dwelling units, parking/docking/storage spaces, utilities, airport property, port facilities, and qualified motion picture production services.

Establishes effective dates of July 1, 2013 for most provisions, with final repeal and conforming amendments effective January 1, 2019.