Florida Senate - 2012 COMMITTEE AMENDMENT Bill No. SB 1304 Barcode 567906 LEGISLATIVE ACTION Senate . House Comm: RCS . 01/24/2012 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— 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.