Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. SPB 7066
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/06/2014           .                                

    1         Senate Amendment (with title amendment)
    3         Between lines 92 and 93
    4  insert:
    5         Section 2. 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) It is the legislative intent that a 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.
   16         (a) For the exercise of this privilege, a tax is hereby
   17  levied at the rate of 6 percent on the total rental charged.
   18         (b)Charges for parking, docking, tie-down, or storage
   19  arising from a lawful impoundment are not taxable. As used in
   20  this paragraph, the term “lawful impoundment” means the storing
   21  of or having custody over an aircraft, boat, or motor vehicle
   22  by, or at the direction of, a local, state, or federal law
   23  enforcement agency which the owner or the owner’s representative
   24  is not authorized to enter upon, have access to, or remove
   25  without the consent of the law enforcement agency.
   27  ================= T I T L E  A M E N D M E N T ================
   28  And the title is amended as follows:
   29         Delete line 6
   30  and insert:
   31         rolls; amending s. 212.03, F.S.; providing that
   32         charges for the storage of towed vehicles that are
   33         impounded by a local, state, or federal law
   34         enforcement agency are not taxable; amending s.
   35         212.07, F.S.; conforming a cross-