incident to the ownership thereof."
The gambling equipment was installed in Florida and is maintained here. In addition, the money is removed from the slot machines while the vessel is in Florida. Sea Escape's position, that the gambling *164 equipment is being used only when gambling takes place, is contrary to the broad definition of "use" in section 212.02(20).
In Klosters, 348 So.2d 656, disposable goods such as tissues and party supplies were loaded on the cruise ship in Florida, but they were consumed only while the vessel was in international waters. The court held, however, that this tangible property was still being used in Florida within the broad meaning of the statute. We agree with Klosters and conclude that the gambling equipment was used, as contemplated by section 212.05,the equipment was already in place and thus owned by Sea Escape.
The agreement provides that the vessel owner granted Tropical "the exclusive right and license" to operate all gaming activities for a four year period. Sea Escape receives seventy-five percent of the gross revenues and Tropical retains twenty-five percent.
Tropical has full control of the gambling operation except that the agreement specifies types of games and limits the bets to $4,000. Sea Escape can change the location of the gambling operation to a different portion of the vessel or to a different vessel.
Tropical maintains and repairs the gambling area and gambling equipment. On termination of the agreement, Tropical is responsible for removing any equipment it owns and for restoring the space to a serviceable condition.
To support its argument that