News & Events - Winderweedle, Haines, Ward and Woodman, P.A. - Orlando - Winter Park, FL

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Heather S. Moraes, Esquire

Heather Moraes practices in commercial real estate and leasing, where she represents both regional and national clients, with a focus on retail and office development. She also represents both borrowers and lenders in the areas of loan closings and restructuring. She is a graduate of the University of Florida Levin College of Law with her J.D. and is rated an AV Preeminent attorney by Martindale Hubbell. She is an active member of the International Council of Shopping Centers (ICSC).

Business Rent Tax Reductions Make a Comeback

Business Rent Tax Reductions Make a Comeback

Early this year, the news in Florida’s business rent tax, the sales tax applicable to commercial leases in Florida, was that there is no news. After several straight years of reductions in the sales tax rates on commercial leases, the rates for 2021 held steady at 5.5% plus the applicable discretionary surtax. Today, only a … Read more

2021 Florida Sales Tax Rates for Commercial Tenants

2021 Florida Sales Tax Rates for Commercial Tenants

Update: Hillsborough County tax went down from 8% to 7% effective March 16, 2021. The business rent tax reductions are coming back – and stronger than ever. ———- The Florida sales tax rates on commercial leases remain unchanged for 2021. In February of last year, the Florida legislature proposed a reduction on the rate of … Read more

The Coronavirus and Your Contracts. What Now?

(4) The Coronavirus and your Contracts. What now?

By: Heather S. Moraes and Amy C. Maitner What happens when you cannot perform under your contracts due to complications surrounding the Coronavirus (COVID-19)?  Are you excused from performing or are you permitted to delay performance of your obligations?  Can you terminate the contract entirely?  The short answer is, it depends.  Each situation is individual … Read more

The Coronavirus, Force Majeure and Lease Workouts: Tips for Landlords and Tenants

The Coronavirus, Force Majeure and Lease Workouts: Tips for Landlords and Tenantso COVID-19?

Recent government enforced closures, social distancing and a general change in commerce as a result of the effects of COVID-19 are having astronomical impacts on retail tenants throughout the United States. Retail tenants and their landlords are struggling with how to respond to the sudden loss of sales. Do Tenants have a right to abatement … Read more

Medical Marijuana in Florida – OK to Smoke But Not to Grow

Medical Marijuana in Florida – OK to Smoke But Not to Grow

On November 22, 2019, the Florida Supreme Court declined to accept jurisdiction over a case involving the right of a patient to cultivate marijuana for his own medicinal purposes. In doing so, Florida has declined to be added to the increasing minority of states that now allow homegrown marijuana. Prominent Tampa strip-club owner Joe Redner … Read more

Another Reduction in Sales Tax for Commercial Tenants

NEW LAWS IN EFFECT JANUARY 1, 2020 On January 1, 2020, the Florida sales tax rate on commercial leases will be reduced yet again, for the third time in the last three years.  The rate will be reduced from 5.7% to 5.5% for payments received for occupancies on or after January 1, 2020. The tax … Read more