Florida Boaters Ass'n v. State, Department of Revenue

Appellants challenge the constitutionality of Chapter 79-334, § 23, Laws of Florida * (amending § 371.021(1), Fla.Stat. (1977) and adding subsection (18)) which by definition allows imposition of an ad valorem tax on “live-aboard vessels" in lieu of a license fee. Appellants’ first contention is that the por*1007tion of the statute imposing an ad valorem tax on “live-aboard vessels” conflicts with Article VII, § 1(b), of the Florida Constitution which provides:

Motor vehicles, boats, airplanes, trailers, trailer coaches and mobile homes, as defined by law, shall be subject to a license tax for…