SENATE AMENDMENT

    Bill No. CS for SB 1952

    Amendment No.    

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

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13         Senate Amendment (with title amendment) 

14         On page 18, before line 1,

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16  insert:

17         Section 8.  For purposes of chapter 212, Florida

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

19  primarily to transport passengers to foreign ports shall be

20  considered to be charges for transportation services rather

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

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

23  of vessel mileage. Qualifications for this treatment shall be

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

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

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

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

28  tax was not collected or remitted.

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30  (Redesignate subsequent sections.)

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    10:30 AM   04/28/98                             s1952c1c-29k6f




                                                  SENATE AMENDMENT

    Bill No. CS for SB 1952

    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 2, line 3, after the semicolon

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 5  and insert:

 6         providing for the tax to be on specified

 7         transportation services rather than as

 8         admission charges;

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    10:30 AM   04/28/98                             s1952c1c-29k6f