Location: Across the street from the Pay'n'Spray in Vice Port.
Available: After the Lance Vance Mission The Audition
Reward: Different amounts for each vehicle.

You have to collect and deliver 32 vehicles to the impound. Some of the vehicles can only be found after you've completed certain missions, like the helicpoters and boats. The locations below are just examples of where the vehichles can be found.

Once you've delivered a vehicle to the impound it will be crossed over on the list which can be found outside the impound gate.

List 1:

Streetfighter
Reward: $300
Location: Parked just south of where the Mule can be found.

Sanchez
Reward: $200
Location: Parked by the Clymenus Suite safehouse.

Oceanic
Reward: $500
Location: Parked by a house just east of the FIDL from rampage #24, on the east island.

Cuban Hermes
Reward: $400
Location: All over Little Havana. Parked in front of Umberto's house.

Polaris V8
Reward: $700
Location: Parked in front of your Empire brothel properties.

Stallion
Reward: $600
Location: Parked in front of your Empire drug properties.

Pony
Reward: $400
Location: Easiest to find driving around in the docks.

Boxville
Reward: $500
Location: Parked in front of the big yellow warehouse on the west island.

List 2:

WinterGreen
Reward: $300
Location: Parked behind the Malibu Club on the east island.

Freeway
Reward: $400
Location: Parked in front of the biker bar downtown, where you do the Brian Forbes mission Leap and Bound.

Banshee
Reward: $700
Location: Parked in front of the house west of the Diaz Mansion on Starfish Island, where rampage #35 is.

Cheetah
Reward: $700
Location: Parked by the road in the northern part of Starfish Island.

Comet
Reward: $500
Location: Parked by rampage #4b.

Phoenix
Reward: $600
Location: Driving around the Vice Beach area.

Sentinel XS
Reward: $500
Location: In front of one of the houses by the fountain on Prawn Island.

Mule
Reward: $600
Location: Parked by a warehouse southeast of Umberto's house.

List 3:

PJC-600
Reward: $500
Location: Driving around all over the place. There is one parked at the marina on the east island.

Deluxo
Reward: $700
Location: Parked east of the southern police station on the east island, by the beach road.

Infernus
Reward: $900
Location: In the garage of Lance's house on the east island.

Sabre
Reward: $600
Location: Parked outside a small house in Little Haiti.

Stretch
Reward: $700
Location: Parked in front of the hotel where rampage #21 is.

Stinger
Reward: $600
Location: Parked at the marina on the east island.

Maverick
Reward: $900
Location: Parked on the helipad north of the Stadium.

Sparrow
Reward: $800
Location: Parked on the helipad at the southwest corner of the airport.

List 4 (boats):

Dinghy
Reward: $300
Location: By the walkway under the bridge going between Leaf Links and the west island.

Jetski
Reward: $500
Location: West of the Prawn Island Film Studio. At the north part of the marina on the east island.

Marquis
Reward: $700
Location: At the marina on the east island.

Rio
Reward: $700
Location: North of the airport.

Reefer
Reward: $600
Location: Parked behind the Compound safehouse on the west island.

Violator
Reward: $700
Location: Parked north-east of Leaf Links.

Squallo
Reward: $800
Location: Parked at the marina on the east island.

Tropic
Reward: $700
Location: Parked at the marina on the east island.