Is parking still taxable after the repeal?
Yes. Motor vehicle parking fees remain taxable under Section 212.03 of the Florida Statutes. HB 7031 only repealed Section 212.031, which applied specifically to the rental of commercial real property. Parking garages, surface lots, and any fees charged for motor vehicle storage continue to be subject to the applicable sales tax rate. This distinction is important for mixed-use properties that include parking components in their lease structures.