Ago

QUESTION: Does s. 212.03(6), F.S., apply to dockage charges imposed by the Port of Palm Beach District?

SUMMARY: Section 212.03(6), F.S., applies to dockage charges imposed by the Port of Palm Beach District. Section 212.03(6), F.S., provides in pertinent part: It is the legislative intent that every person is engaging in a taxable privilege who . . . leases or rents docking or storage spaces for boats in boat docks or marinas. For the exercise of this privilege a tax is hereby levied at the rate of four percent on the total rental charged. For the purposes of Ch. 212, F.S., s. 212.02(1)…