SENATE AMENDMENT

    Bill No. CS/HB 4413

    Amendment No.    

                            CHAMBER ACTION
              Senate                               House
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11  Senator Geller moved the following amendment to amendment

12  (105740):

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14         Senate Amendment (with title amendment) 

15         On page 51, between lines 20 and 21,

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17  insert:

18         Section 23.  For purposes of chapter 212, Florida

19  Statutes, charges by the operators of vessels that are used

20  primarily to transport passengers to foreign ports shall be

21  considered to be charges for transportation services rather

22  than admissions charges. As used in this section, the term

23  "primarily" means 65 percent or more calculated on the basis

24  of vessel mileage. Qualifications for this treatment shall be

25  determined for each month based on the vessel's mileage for

26  the 12-month period immediately preceding the date on which

27  the return for that month is due. This provision shall apply

28  to all transactions occurring after June 30, 1992, on which

29  tax was not collected or remitted.

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31  (Redesignate subsequent sections.)

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                                                  SENATE AMENDMENT

    Bill No. CS/HB 4413

    Amendment No.    





 1  ================ T I T L E   A M E N D M E N T ===============

 2  And the title is amended as follows:

 3         On page 55, line 6, after the semicolon

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 5  insert:

 6         providing for the tax to be on specified

 7         transportation services rather than as

 8         admission charges;

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