FL H0409

Imposes a 5.8 percent tax on rental or license fees for commercial real property in Florida, with phased-in annual exemptions starting at $10,000 on January 1, 2019 and increasing by $10,000 each year until reaching $90,000 on January 1, 2027.

Exempts specific property types including agricultural land, dwelling units, utility infrastructure, airport property, port property, qualified motion picture production property, food and drink concessions, and telecommunications infrastructure at convention facilities.

Defines "qualified production services" as activities related to film production including photography, sound recording, special effects, set design, wardrobe, and related property management services.

Repeals the commercial real property rental tax entirely effective January 1, 2028, with conforming amendments to air carrier, education, turnpike enterprise, and high-speed rail statutes.

Takes effect July 1, 2018, except for provisions specifically dated to January 1, 2028 or later.