Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. SB 1304
       
       
       
       
       
       
                                Barcode 567906                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/24/2012           .                                
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       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 51 and 52
    4  insert:
    5         Section 1. Subsection (6) of section 212.03, Florida
    6  Statutes, is amended to read:
    7         212.03 Transient rentals tax; rate, procedure, enforcement,
    8  exemptions.—
    9         (6)(a) It is the legislative intent that every person is
   10  engaging in a taxable privilege who leases or rents parking or
   11  storage spaces for motor vehicles in parking lots or garages,
   12  including storage facilities for towed vehicles, who leases or
   13  rents docking or storage spaces for boats in boat docks or
   14  marinas, or who leases or rents tie-down or storage space for
   15  aircraft at airports. For the exercise of this privilege, a tax
   16  is hereby levied at the rate of 6 percent on the total rental
   17  charged.
   18         (b) Charges for parking, docking, tie-down, or storage
   19  arising from a lawful impoundment by a local, state, or federal
   20  law enforcement agency are not taxable.
   21  
   22  ================= T I T L E  A M E N D M E N T ================
   23         And the title is amended as follows:
   24         Delete line 2
   25  and insert:
   26         An act relating to tax administration; amending s.
   27         212.03, F.S.; providing that charges for the storage
   28         of towed vehicles are taxable, unless the vehicles are
   29         impounded by a local, state, or federal law
   30         enforcement agency; amending s.