Senate Bill 1650

    Florida Senate - 1998                                  SB 1650

    By Senator Diaz-Balart





    37-875-98

  1                      A bill to be entitled

  2         An act relating to the transient rentals tax;

  3         amending s. 212.03, F.S.; exempting certain

  4         leases for boat docking space from the tax;

  5         providing an effective date.

  6

  7  Be It Enacted by the Legislature of the State of Florida:

  8

  9         Section 1.  Subsection (6) of section 212.03, Florida

10  Statutes, is amended to read:

11         212.03  Transient rentals tax; rate, procedure,

12  enforcement, exemptions.--

13         (6)(a)  It is the legislative intent that every person

14  is engaging in a taxable privilege who leases or rents parking

15  or storage spaces for motor vehicles in parking lots or

16  garages, who leases or rents docking or storage spaces for

17  boats in boat docks or marinas, or who leases or rents

18  tie-down or storage space for aircraft at airports.  For the

19  exercise of this privilege, a tax is hereby levied at the rate

20  of 6 percent on the total rental charged.

21         (b)  The lease or rental of docking space for a boat

22  used as a principal or permanent place of residence is exempt

23  from this tax if the lease or rental agreement is for more

24  than 6 months in duration and is in writing.

25         Section 2.  This act shall take effect July 1, 1998.

26

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28                          SENATE SUMMARY

29    Exempts certain leases for boat docking space from the
      6-percent transient rentals tax.
30

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