Anchor homeowners liable for sales tax

            Property owners with rental units formerly managed by Anchor Vacation Rentals LLC are responsible for any unpaid sales tax, even if the owner was never paid.

            Mark Holcomb, a partner in the Tallahassee law firm Madsen, Goldman and Holcomb, who practices exclusively in Florida state and local taxation, said "When dealing with transient rentals, the owner remains responsible for tax obligations, even though you have a written agreement, if the tax authority is unable to collect."

            Under the Florida Administrative Code (Rule 12A-1.061 (7) (b)2), even though an owner receives no money from a property rental, he or she is responsible for the sales tax. The law reads as follows:

            "Even though a written agreement exists between the agent, representative, or management company and the property owner, the property owner remains responsible for the tax obligation in the event the agent, representative, or management company fails to collect or remit the tax due to the proper taxing authority and the taxing authority is unable to collect the applicable tax from the agent, representative, or management company."

            Holcomb said owners should first attempt to contact Anchor to find out what has been collected and what was remitted to the Florida Department of Revenue (DOR).  If no information is available, Holcomb advises owners who are unsure of their tax situation to consult their own legal counsel before taking any other action.

            "There might be a potential for penalties for late payment, but under the circumstances, I expect the DOR might waive any interest and penalty," he said.