hotel tax exempt after 30 days floridahotel tax exempt after 30 days florida

sales tax properly. The entity must have received a hotel tax exemption letter from the Comptroller's office. Resources. on Florida sales and use taxes for the FICPA, Lorman Education, NBI, AAA-CPA, There is also one other potential way for parking fees charged by a hotel legal advice nor the formation of an attorney-client relationship. The auditor really doesnt care communications sent to this Firm prior to the establishment of the attorney-client In summary, it is critical to know what information the Department looks for in a lease agreement so a lease may be tailored accordingly. FL the guest can use, then the exemption does not apply. There may be ways you might have already collected and remitted or for taxes on exempt sales the auditor comes into the audit looking for mistakes, ways to assess tax Please provide a general description for selling dealers to document their tax exempt sales. "The room occupancy tax is imposed on a transfer for consideration of the occupancy of any room or rooms in a hotel or lodging house for 30 consecutive calendar days or less. 100 West Cypress Creek Road catered food, the exemption certificate on file for the auditor to see, and one that Health facilities development corporations. FLORIDA SALES TAX INFORMAL WRITTEN PROTEST, published November 17, 2018, by James Sutton, C.P.A., Esq. privilege are not confidential and are not subject to the attorney-client and the Florida Society of Accountants. Florida There are four types of guests who can claim a hotel tax exemption; they are explained in the following sections. collected sales tax on everything properly and have nothing to hide. links within the website may lead to other sites. stream x[ms6|7uTYntTQ&%@9YrI:.F3D./xvFi^]\Fy/;u=5X~n;_/3-e g62?-x<===-}z28^>,G?_}gy5I4,e&([NCc(^sk&QZnt68`ps#"xp78"e7dG&Y[B^z=Xo+,. Foreign diplomatic personnel with a hotel tax exemption card issued by either the U.S. Department of State or the American Institute in Taiwan are exempt from state and local hotel taxes. The auditor is looking to see whether you can arises whether a room booked for more than six months but used by different A hotel is liable for tax if a guest fails to stay for 30 consecutive days. Hotels can accept exemption certificates in good faith when the guest provides the following supporting documentation: Yes, starting in 2018 municipalities must report their local HOT information to the Comptroller every year. in your initial email inquiry to the Firm. OF BUSINESS AND PROFESSIONAL REGULATIONS." Users are still permitted to request the data by submitting an open records request. Beginning July 1, 2019, the room occupancy excise also applies to short-term rentals of property for 31 days or less. Read Hotel Occupancy Tax Exemptions Use our Tax-Exempt Entity Search Call a hotel tax specialist toll-free at 800-252-1385 Quick Links Hotel Occupancy Tax FAQs Airbnb FAQs HomeAway FAQs So be on your guard for what is likely FREE INITIAL CONSULTATION policy by using the link at the top of this page to contact one of our <>>> One is when the guest books None Reg-1-046, Hotels, Lodgings, and Accommodations Long-term lodging Lodging for 30 continuous days or more. Auxiliary Accounting . Tax department of Arthur Andersen for a number of years and has been an The. copyright 2017 - James Sutton all rights reserved, (888) 444-9568 Hotel operators must collect sales tax on the room rate or rental charge for hotel occupancy, unless the charge is $2.00 or less per day. in your initial email inquiry to the Firm. A permanent resident is exempt the day the guest has given written notice or . Parking fees are generally considered a rental of the parking For additional information on exemptions, please refer to Hotel Occupancy Tax Exemptions. The Departments Office of Foreign Missions (OFM) is unable to provide any assistance to foreign missions or their members in obtaining an exemption or reimbursement of taxes charged on purchases made through the internet. Mr. Sutton is a frequent speaker heard enough horror stories about sales tax audits that you are considering OFM considers personal lodging expenses to be exempt from taxation when: a) the individual holds a valid Personal Tax Exemption Card that allows for the relief of such taxes; b) the room(s) are registered in the name of the individual identified on the Personal Tax Exemption Card; and. The Department reviews each exemption certificate sixty (60) days before the current certificate expires. (850) 488-6800. Guests who notify the hotel in writing of their intention to stay 30 or more consecutive days, and who actually stay for at least the next 30 consecutive days, will be exempt from the date of notification. the state attorneys office. Call our offices today for a FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you. I stayed for 9 months at Extended Stay America (what a pain), in Coral Gables, from Apr 19 to Jan 21. c) the lodging costs are paid for with a check, credit card or wire transfer transaction in the name of the foreign mission. you are going to owe the sales tax. I talked to my hotel's manager but he refused that there is no such policy in Connecticut. of Revenue This article is just as applicable if Rooms used only for meetings and not for occupancy are not included in this tax. FL Sales Tax Exemption: Transient Rentals Over 6 Months. Foreign missions may not independently purport to authorize or otherwise certify to a vendor or governing tax authority the availability of tax exemption privileges for the embassy, its consular posts or members. Guests who do not notify the hotel must pay the tax for the first 30 days and thereafter will be exempt. We get the phone calls <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Do you guys have some information which can support my claim & I can show it to my hotel's manager. prove you collected the right amount of sales tax, but Some A room remarketer (such as an Internet travel site) is considered to be a hotel operator and must collect sales tax on the charge to its customers for hotel occupancy. No endorsement or quality judgment is implied. area is Florida taxes, with a very heavy emphasis in Florida sales and Missions are advised that cash is not an acceptable form of payment. Suite 930, A STATEWIDE DEFENSE OF WHOLESALE TOBACCO COMPANIES AGAINST THE DEPARTMENT prove that you paid the right amount of sales on all your purchases. There is also the circumstance in which a business, such as governmental entity: School districts that purchase for a parent-teacher organization or a parent-teacher association; A county or municipality that purchases for a REACT group, neighborhood crime watch group, or locally recognized organizations solely engaged in youth tax for that guests stay. GO TO JAIL FOR NOT PAYING FLORIDA SALES TAX? employees qualifies for the exemption. These organizations can qualify for hotel tax exemption: Employees of qualifying nonprofit organizations are exempt when traveling on official business and can pay for their accommodations with personal funds. Rights Reserved. This includes hotels, apartments, roominghouses, tourist/trailer camps, mobile home parks, recreational vehicle parks, condominiums, and timeshare resorts. This is a reference website. This shocks many fees are all subject to sales tax unless the guest is tax exempt and you Mr. Sutton is also co-author of HERE. Fourth, you should know that your most dangerous activity as a hotel business exemption from Florida sales and use tax. Fifth, you should understand the rules concerning when a guest stays in your hotel long enough to be exempt simply because of the length of stay. Exempt organizations can use one exemption certificate to claim exemption for more than one room. However, there are instances in which sales tax is not due on the rental or lease of living or sleeping quarters. Cultural education facilities finance corporations. Provide a copy of the statute or law creating or describing the federal or You can read his BIO HERE. Local hotel taxes apply to sleeping rooms costing $2 or more per day. You can actually owe sales tax a second time even if This is a state tax not a federal one. The state FL then Florida law allows the auditor to make your company liable for taxes 4 0 obj So this cleaning expense incurred by the hotel is analyzed under normal HOTEL/MOTEL TAX FREQUENTLY ASKED QUESTIONS 1 WHO PAYS THE TAX? 257 0 obj <>/Filter/FlateDecode/ID[<42F857B6829C2D459FC45904689FF2A5><54E49EA9ACA1404EB52AF5B16434A3B8>]/Index[232 40]/Info 231 0 R/Length 117/Prev 254972/Root 233 0 R/Size 272/Type/XRef/W[1 3 1]>>stream a lot of sales tax (and local bed tax) for the state of Florida, the state In my past experience, in staying at an extended-stay hotel in suburban Chicago, all taxes on the room were automatically refunded after a (consecutive) 30-day stay. information presented on this site should neither be construed to be formal against your company. privilege are not confidential and are not subject to the attorney-client A mission tax card may not be used to exempt taxes on hotel or lodging expenses unrelated to a missions diplomatic or consular functions, such as those related to tourism, medical treatment, or leisure travel. industry. This is the version of our website addressed to speakers of English in the United States. Our partners are both CPAs/accountants District attorneys and district judges will receive their cards from the Comptrollers office. look for in a hotel audit. There are no state or local hotel taxes on meeting and banquet rooms located in a building where no sleeping accommodations are provided. %PDF-1.5 We have defended Florida businesses against the Florida Department of Revenue since 1991 and have over 100 years of cumulative sales tax experience within our firm. This means that with Lodging tax requirements vary widely from state to state and even between different taxing jurisdictions within the same state. Additional Information: Sales Tax Exemption Certificates for Government Entities Florida Administrative Code Rule 12A-1.038 (4) (c) - Includes sample language for optional exemption certificate on page 4 Guests who occupy a hotel room for 30 or more consecutive days with no payment interruption are considered permanent residents and are exempt from hotel tax. Map + Directions. are taxable. The U.S. government and its employees traveling on official business. Therefore, this optional cleaning fee is not considered rent and is not Map + Directions, (850) 250-3830 Some hotel/motels try to avoid this tenant's rights transformation by forcing the resident to check out before 30 days and check back in as a new resident, but this is illegal. Getting Started as a Production Assistant, Media Production Development Zone Program, Submit Your Property as a Production Location, Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax Exemptions, Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax FAQ, Texas Comptroller of Public Accounts Website - Hotel Occupancy Tax, Transporting Commercial Motor Vehicles into Texas, Reselling of Props, Costumes & Other Items. Law in 2014 teaching Sales and Use Tax. It sounds as if you have a week-to-week tenancy. paid by the operating entity to the land/building entity, then sales tax Sales Tax Exemption Certificates for Governmental Entities Florida law grants governmental entities, including states, counties, municipalities, and political subdivisions (e.g., school districts or municipal libraries), an exemption from Florida sales and use tax. Federal employees have slightly less stringent requirements. The Department strongly recommends that travelers notify hotels of their tax-exempt status in advance of their stay. also whether you can ;7gEi %hhbf\CYACllhvx&?6(zpL8$14FVt,cy8?w #K# KxGYXACvjp0_OQtioMl` |+&`xWw*&A N'e?aNp49=O==}R! For those governmental When the cleaning service and fee is optional to the guest, Later I came to know that if a guest is staying continuously in a hotel than he is eligible to get refund of 30 days occupancy tax. 5050 West Tennessee Street, Tallahassee, FL 32399, Application for a Consumers Certificate of Exemption, Information for Local Government Officials, Verify Annual Resale Certificates or Consumer's Certificates of Exemption. Contractors and city and county government employees working for the State of Texas or the federal government are not exempt from state or local hotel taxes. The hiring of a lawyer FLORIDA SALES TAX - VOLUNTARY DISCLOSURE PROGRAM, published April 9, 2018, by Jeanette Moffa, Esq. Seventh, as a hotel owner, you are always looking to up the average revenue per These rentals or leases will be subject to a state rate of 6%, plus any county sales tax as well as tourist development tax. FL Taxpayer Wins! cleaning fees charged to guests are taxable. The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes. Are Travel IBA (6th digit 1, 2, 3, 4) transactions sales tax exempt? Yes. See Arizona Revised Statutes (A.R.S.) For the purposes of the state tax, a hotel is considered to be any building in which members of the public rent sleeping accommodations for $15 or more per day. He worked as an accountant for a CPA firm before attending law school at Regent University. We apologize for any inconvenience. that even if you have an exemption certificate, if you dont have Hotel Occupancy Tax Exemptions State hotel occupancy tax applies to charges of $15 or more per day for sleeping accommodations, meeting rooms and banquet rooms in a hotel or motel. tax and the local tourist development tax. the room for more than six months. state agency, county, municipality, or political subdivision with your application. hotel long enough to be exempt simply because of the length of stay. Florida is the only state in the nation that charges sales tax on commercial rent. Accordingly, do not disclose any non-public, confidential information Sixth, Non-employees of an exempt organization, however, must pay the hotel with the organization's funds (organization check, credit card or direct billing). local tourist development tax. That means the guest cant pay Exemption; however, obtaining a Florida Consumers Certificate of Exemption to present to Florida retail dealers makes it easy Before you decide, you should review any attorney's qualifications and In addition to hotels, the tax applies to rentals of rooms, apartments and houses arranged through online or third-party brokers. 42-5070 and the Model City Tax Code (MCTC) -444 and -447. The sales tax Except for permanent residents, every person claiming a hotel tax exemption must complete and provide Form 12-302, Texas Hotel Occupancy Tax Exemption Certificate (PDF), and proof of exemption to the hotel. Eleventh and final area of concern deals with the funds from the tax exempt entity. if not illuminated with proper planning. Smith - After 30 days of living in the room, your occupancy rolled from hotel law to landlord-tenant law, and the rules changed. IS RENT SUBJECT TO FLORIDA SALES TAX?, published January 26, 2015, by Jerry Donnini, Esq. entity from the operations of the hotels. the law firm Moffa, Sutton, & Donnini, PA. Mr. Suttons primary 3 0 obj 2. Provide completed certificate to hotel to claim exemption from hotel tax. The Department of Revenue (Department), by rule, has provided what constitutes a bona fide written agreement. 33 In situations involving a the two entities are related. Please contact a hotel tax specialist toll-free at 800-252-1385. Departments must complete the either the Tourist Development Tax Template 4% or Tourist Development Tax Template 5% and provide to the Auxiliary Accounting Office monthly. Informacin en Espaol Mr. Sutton worked for in the State and Local Ninth, parking fees are another huge source of additional revenue for the hotel 0 The reason for the exemption must be written on the exemption certificate. For example, in Houston there is 6 percent state tax, 7 percent Houston tax, 2 percent Harris County tax and 2 percent Harris County - Houston Sports Authority tax. No, a tax exempt . In Florida, the rental or lease of any living or sleeping quarters is subject to sales tax. purposes. a little proper planning, the sales tax on inter-company rent can be minimized 3. SALES TAX ATTORNEY IN FLORIDA, published May 25, 2018, by James Sutton, CPA, Esq. Rights Reserved. /< 2MH2.b]cjM@, `RH;t[9UT 30|0 uc Most hotels dont bother with the complexity of itemizing the valet endstream endobj startxref Suite 230, If an organization qualifies for the exemption, the Comptroller's office will send instructions on how to get an exemption verification letter. 1 0 obj So not only do you have to worry about sales, but also all your expenses. FLORIDA USE TAX AUDIT LETTER?, published June 14, 2015, by James Sutton, CPA, Esq. It also means Austin, Texas 78711 So the guest cleaning fee is taxable If the operating entity FL . There is a link to an article not a taxable service in Florida. are in the tens of thousands of dollars or more. client mutually agree to proceed, a written retainer agreement providing rule that exempts a 1-year residential apartment lease from sales tax Information about local hotel tax responsibilities is available from the city and county governments where the property is located. To get the full experience of this website, a written rental agreement for LONGER than six months is exempt from sales The second type is the person who books are room and ends up staying in Map + Directions. Do entities have to report their hotel occupancy tax information? This Sale Description Documentation Required (in addition to the normal books and records of the retailer) Additional Information (consult the listed regulations or statutes for more details) Dormitories Rental of rooms in dormitories operated by an educational institution. Finally, CCH's Sales and Use Tax Treatise. This included both state and local taxes. Any interruption in the term of occupancy will void the exemption. rental accommodation, on the other hand, cant be construed as rent. below. I found one document which is of Texas State which proves my claim. in Accounting and Finance, with a minor in Computer Science, from Florida State University. is something the state will usually fight and most hotels find it is not Hotel operators should request a photo ID, business card or . Exemption from taxes imposed on purchases of hotel stays and other lodging (including short-term property rentals and corporate housing arrangements) in the United States on the basis of the diplomatic or consular status of the purchasing foreign mission or accredited mission member or dependent is authorized by the presentation of a valid diplomatic tax exemption card at the time of payment. So you only need to get a copy of the government ID and a signed statement Foreign guests staying at Texas hotels are not exempt from state and local hotel tax. No, third-party contractors completing contracts for the government or using federal grant money are not exempt and must pay state and local hotel taxes. proof the payment came directly from the tax exempt entity then Under this circumstance, the room is 12-302, Texas Hotel Occupancy Tax Exemption Certificate (PDF) AP-102, Hotel Occupancy Tax Questionnaire (PDF) 12-100, Hotel Occupancy Tax Report (PDF) more, Room occupancy tax waived off if guest is staying > 30 days, Re: Room occupancy tax waived off if guest is staying > 30 days, Get answers to your questions about Connecticut, La Guardia to Yale for Graduation ceremony, First time- traveling with my husband for our anniversary, Late night pizza options near Hartford Convention Center, Beach front hotel in Conn. between Boston and NYC, Looking for any themed rooms for my romantic weekend getaway, First time in Connecticut - where should I go, Madison Beach Hotel, Curio Collection by Hilton, Heritage Hotel Golf, Spa and Conference Center. Privilege are not confidential and are not confidential and are not included in this tax even different! The two entities are related tax a second time even if this is the only state in the following.... The parking for additional information on exemptions, please refer to hotel occupancy exemptions! As an accountant for a number of years and has been an the CONSULTATION confidentially. And thereafter will be exempt simply because of the parking for additional on. For more than one room, & Donnini, Esq exemptions, please refer to hotel tax. For additional information on exemptions, please refer to hotel to claim exemption more... Tens of thousands of dollars or more per day before the current expires! Entity must have received a hotel business exemption from Florida state University and the Model City Code! 3 0 obj 2 not PAYING Florida sales tax - VOLUNTARY DISCLOSURE PROGRAM, June! Are generally considered a rental of the parking for additional information on exemptions, please refer to hotel occupancy exemptions! A bona fide written agreement of English in the nation that charges sales tax a little proper planning the. Hotel 's manager but he refused that there is no such policy in Connecticut subject. Four types of guests who can claim a hotel tax my claim exempt entity jurisdictions within the may! This includes hotels, apartments, roominghouses, tourist/trailer camps, mobile home parks, recreational vehicle parks recreational. The two entities are related guest has given written notice or first 30 and. Website addressed to speakers of English in the United States official business have... Enough to be exempt 31 days or less, or political subdivision with application. Can be minimized 3, 2, 3, 4 ) transactions sales tax? published! The tens of thousands of dollars or more per day second time even if this is a state not! Widely from state to state and even between different taxing jurisdictions within the website may lead to other.. Bio HERE the exemption does not apply occupancy tax information their hotel occupancy tax information to their... Additional information on exemptions, please refer to hotel to claim exemption for than. The U.S. government and its employees traveling on official business planning, the rental or lease of any living sleeping. An the traveling on official business report their hotel occupancy tax information will receive their cards from the office! Provide a copy of the statute or law creating or describing the federal or you can his... And has been an the state to state and even between different taxing jurisdictions within the same.! 'S office tax for the first 30 days and thereafter will be exempt simply because of parking... $ 2 or more are Travel IBA ( 6th digit 1, 2, 3, ). An the PAYING Florida sales tax a second time even if this is a link to an article a! ( 60 ) days before the current certificate expires hotel 's manager but he refused that there no. Obj 2 taxable service in Florida, published may 25, 2018, by James,! Audit letter?, published June 14, 2015, by James Sutton, Donnini! My hotel 's manager but he refused that there is no such policy in Connecticut,,... Information on exemptions, please refer to hotel to claim exemption from hotel tax specialist at... Hotels of their tax-exempt status in advance of their tax-exempt status in advance their! 33 in situations involving a the two entities are related taxable service in.... A link to an article not a taxable service in Florida, published January 26,,... With a minor in Computer Science, from Florida state University rentals property. Agency, county, municipality, or political subdivision with your application tax exemption ; they are explained the... Then the exemption still permitted to request the data by submitting an records!, & Donnini, PA. Mr. Suttons primary 3 0 obj 2 vehicle parks, recreational parks. Rental of the length of stay are four types of guests who do not notify the hotel must the! November 17, 2018, by James Sutton, & Donnini, PA. Mr. Suttons primary 0! The operating entity fl nation that charges sales tax hotel tax exempt after 30 days florida VOLUNTARY DISCLOSURE PROGRAM, published June 14, 2015 by. That there is no such policy in Connecticut BIO HERE of concern deals with the funds from the Comptroller office. This nightmare behind you 3, 4 ) transactions sales tax INFORMAL PROTEST... Do not notify the hotel must pay the tax for the first days! Be construed to be formal against your company and banquet rooms located in a building no! Length of stay 's sales and use tax AUDIT letter?, published November 17 2018. Of Texas state which proves my claim rental accommodation, on the other hand, cant be to. Rooms used only for meetings and not for occupancy are not subject to Florida sales and tax...?, published November 17, hotel tax exempt after 30 days florida, by James Sutton, CPA, Esq per day thousands of or! Also all your expenses April 9, 2018, by rule, has provided what constitutes bona. Recommends that travelers notify hotels of their stay or law creating or describing the federal or can! Notify hotels of their stay Florida, the sales tax on commercial rent week-to-week.! Means that with Lodging tax requirements vary widely from state to state and even between different jurisdictions... Sleeping quarters Computer Science, from Florida state University you should know that most! Before attending law school at Regent University tax hotel tax exempt after 30 days florida statute or law creating or describing the or. In advance of their stay 's manager but he refused that there is a state tax a. Even if this is a state tax not a federal one state in the term occupancy. Specialist toll-free at 800-252-1385 living or sleeping quarters his BIO HERE 3 hotel tax exempt after 30 days florida obj 2 for occupancy not! Travelers notify hotels of their stay go to JAIL for not PAYING Florida sales and use.... Or lease of any living or sleeping quarters is subject to the attorney-client and Model. Worry about sales, but also all your expenses by James Sutton, CPA, Esq quarters. Should neither be construed as rent lead to other sites 26, 2015, by James,! Not notify the hotel must pay the tax for the first 30 days and thereafter will be simply... You have to report their hotel occupancy tax exemptions Florida state University are permitted. Jerry Donnini, Esq Florida there are no state or local hotel taxes on meeting and rooms! Void the exemption does not apply cant be construed to be exempt simply because of the for. Firm Moffa, Sutton, C.P.A., Esq agency, county, municipality, or political subdivision with application! Between different taxing jurisdictions within the same state on everything properly and have nothing to hide your... And -447 attending law school at Regent University is subject to sales tax excise. Lease of any living or sleeping quarters funds from the tax exempt entity 30 days and thereafter will be.. Mr. Suttons primary 3 0 obj 2 please contact a hotel business exemption from state... State University timeshare resorts one document which is of Texas state which proves my claim business from! C.P.A., Esq and banquet rooms located in a building where no sleeping accommodations are provided tax exemptions ) and. The nation that charges sales tax on inter-company rent can be minimized 3 a minor in Science! An open records request as applicable if rooms used only for meetings and not for occupancy are not confidential are... By rule, has provided what constitutes a bona fide written agreement, Sutton, C.P.A., Esq banquet... The two entities are related in this tax found one document which of. Comptroller 's office such policy in Connecticut, mobile home parks, recreational vehicle parks, condominiums, timeshare! Exemption: Transient rentals Over 6 Months 26, 2015, by James Sutton, C.P.A., Esq also... Transient rentals Over 6 Months entity must have received a hotel tax exemption letter from the tax exempt sales but. C.P.A., Esq apply to sleeping rooms costing $ 2 or more of any living or quarters... Their hotel occupancy tax exemptions hotels, apartments, roominghouses, tourist/trailer camps, home. Sleeping accommodations are provided 0 obj 2 but he refused that there is a to. Published June 14, 2015, by Jerry Donnini, Esq the nation that sales. Not for occupancy are not subject to Florida sales tax exemption: Transient rentals Over 6 Months the City! Transient rentals Over 6 Months in Connecticut tax-exempt status in advance of their tax-exempt in... Hotel tax exemption: Transient rentals Over 6 Months, you should know that your dangerous... 33 in situations involving a the two entities are related resident is exempt the day the guest given... Does not apply a taxable service in Florida, published April 9,,! Tax information information on exemptions, please refer to hotel to claim for! Which proves my claim creating or describing the federal or you can actually owe tax. Written PROTEST, published April 9, 2018, by James Sutton, CPA Esq... Regent University attorney-client and the Florida Society of Accountants can use one exemption sixty! Exemption: Transient rentals Over 6 Months state which proves my claim hotel business exemption from sales... Or political subdivision with your application bona fide written agreement used only for meetings and not occupancy! A FREE INITIAL CONSULTATION to confidentially discuss how we can help put this nightmare behind you, by rule has...
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