A decision by the Florida Department of Revenue to study how taxes are paid on business leases has raised the ire of commercial real estate groups.

By even studying the issue, the groups fear a tax will be imposed on renovations done after business owners sign leases to rent commercial space. Real estate experts believe any new tax will stymie job growth in Florida.

Not so fast, said Marshall Stranburg, general counsel for the Florida Department of Revenue. The agency, he said, needs to make sure the proper taxes are paid as more complex leases are used. The study is not being done to simply raise revenue, he said.

"All we're looking to do is fairly administer the law," Stranburg said. "We need to get a better understanding of these leases."

The Department of Revenue held a workshop in Tallahassee recently to examine the issue. Another workshop and a commenting period would occur before any new rules are written, Stranburg said.

Currently, taxes are paid on building materials used for commercial property renovations made after tenants sign leases, according to the Florida Gulfcoast Commercial Association of Realtors. Once the property appraiser reassesses the property, the owner may also have to pay higher taxes if the upgrades increased the property value.

The state also collects a 6 percent tax on the amount paid for leases. In other words, the state gets $60 for a $1,000-a-month commercial lease. Local governments often add 1 or 2 percent to the tax on leases.

In most cases, building owners make the improvements and then amortize the expense over the life of the lease, according to the Florida Gulfcoast Commercial Association of Realtors.

Stranburg stressed that studying the idea doesn't guarantee a new tax. Others disagree.

The issue shouldn't be on the table, said Lee Arnold, chief executive of Colliers International in the bay area and former head of the Tampa Bay Partnership. Another tax will hamper Florida's recovery, he said.

"It's a job-killing measure," he said. "If you're trying to create new business in Florida, another tax is not the way to do it."

Florida Gulfcoast Commercial Association of Realtors characterizes the study as "double taxation" since commercial leases are already taxed in several stages.

Bob Zegota, the group's chairman of government affairs, said the tax would discourage many businesses from leasing or expanding office, industrial and retail space.

He stressed that real estate is the backbone of the Florida economy and has been devastated by the recession.

No new construction is occurring because there are few new tenants and money sources are scarce, Zegota said.

"Yet, with these torrid conditions, Florida officials have chosen to find another way to tax an already limping economic engine," Zegota said. "Will this be the proverbial straw that breaks the camel's back?"

Members of several real estate trade groups are sending protest letters to state officials. Stranburg declined to address their concerns but said the Department of Revenue encourages their input.

"We want to hear from them," he said. "We need their suggestions."

Mark Puente can be reached at mpuente@sptimes.com or (727) 893-8459. Follow him on Twitter at twitter.com/markpuente.