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The Honorable Ken Burton, Jr. Manatee County Tax Collector Post Office Box 25300 Bradenton, Florida 34206-5300

Dear Mr. Burton:

You have asked for my opinion on substantially the following question:

Is a rented boat slip at a marina taxable under the provisions of sections 125.0104, 212.03, or 212.0305, Florida Statutes?

In sum:

1. Manatee County may not impose the tourist development tax provided in section 125.0104, Florida Statutes, on boat slips rented at marinas.

2. Manatee County may impose the transient rentals tax authorized by section 212.03(6), Florida Statutes, on the rental of docking…