House Bill 4757

    Florida House of Representatives - 1998                HB 4757

        By Representative Cosgrove






  1                      A bill to be entitled

  2         An act relating to tax on sales, use, and other

  3         transactions; amending s. 212.03, F.S.;

  4         providing that the transient rentals tax does

  5         not apply to certain leases of docking space

  6         for a boat used as a principal or permanent

  7         residence; providing an effective date.

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

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

12  Statutes, is amended to read:

13         212.03  Transient rentals tax; rate, procedure,

14  enforcement, exemptions.--

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

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

17  or storage spaces for motor vehicles in parking lots or

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

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

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

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

22  of 6 percent on the total rental charged.

23         (b)  The tax levied by this section shall not apply to,

24  be imposed upon, or be collected from any person who has

25  entered into a bona fide written lease for longer than 6

26  months in duration for the lease or rental of docking space

27  for the purpose of docking a boat used as a principal or

28  permanent place of residence.

29         Section 2.  This act shall take effect July 1 of the

30  year in which enacted.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1998                HB 4757

    141-459-98






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  2                          HOUSE SUMMARY

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      Provides that lease of docking space for a boat used as a
  4    principal or permanent residence is exempt from the
      transient rentals tax if the lease is in writing and is
  5    for more than 6 months.

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