Bill Text: FL H0637 | 2010 | Regular Session | Comm Sub

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Bill Title: Admissions Tax

Spectrum: Slight Partisan Bill (Republican 7-4)

Status: (Failed) 2010-04-30 - Died in Messages, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147) [H0637 Detail]

Download: Florida-2010-H0637-Comm_Sub.html

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CS/HB 637

1	A bill to be entitled
2	An act relating to the admissions tax; amending s. 212.04,
3	F.S.; expanding an exemption from the tax for certain
4	sports championship or all-star games, certain other
5	professional sporting events, and certain professional
6	sport sponsored events; providing an effective date.
7
8	Be It Enacted by the Legislature of the State of Florida:
9
10	Section 1. Paragraph (a) of subsection (2) of section
11	212.04, Florida Statutes, is amended to read:
12	212.04 Admissions tax; rate, procedure, enforcement.-
13	(2)(a)1. No tax shall be levied on admissions to athletic
14	or other events sponsored by elementary schools, junior high
15	schools, middle schools, high schools, community colleges,
16	public or private colleges and universities, deaf and blind
17	schools, facilities of the youth services programs of the
18	Department of Children and Family Services, and state
19	correctional institutions when only student, faculty, or inmate
20	talent is used. However, this exemption shall not apply to
21	admission to athletic events sponsored by a state university,
22	and the proceeds of the tax collected on such admissions shall
23	be retained and used by each institution to support women's
24	athletics as provided in s. 1006.71(2)(c).
25	2.a. No tax shall be levied on dues, membership fees, and
26	admission charges imposed by not-for-profit sponsoring
27	organizations. To receive this exemption, the sponsoring
28	organization must qualify as a not-for-profit entity under the
29	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
30	as amended.
31	b. No tax shall be levied on admission charges to an event
32	sponsored by a governmental entity, sports authority, or sports
33	commission when held in a convention hall, exhibition hall,
34	auditorium, stadium, theater, arena, civic center, performing
35	arts center, or publicly owned recreational facility and when
36	100 percent of the risk of success or failure lies with the
37	sponsor of the event and 100 percent of the funds at risk for
38	the event belong to the sponsor, and student or faculty talent
39	is not exclusively used. As used in this sub-subparagraph, the
40	terms "sports authority" and "sports commission" mean a
41	nonprofit organization that is exempt from federal income tax
42	under s. 501(c)(3) of the Internal Revenue Code and that
43	contracts with a county or municipal government for the purpose
44	of promoting and attracting sports-tourism events to the
45	community with which it contracts. This sub-subparagraph is
46	repealed July 1, 2009.
47	3. No tax shall be levied on an admission paid by a
48	student, or on the student's behalf, to any required place of
49	sport or recreation if the student's participation in the sport
50	or recreational activity is required as a part of a program or
51	activity sponsored by, and under the jurisdiction of, the
52	student's educational institution, provided his or her
53	attendance is as a participant and not as a spectator.
54	4. No tax shall be levied on admissions to the National
55	Football League championship game, on admissions to any
56	semifinal game or championship game of a national collegiate
57	tournament, or on admissions to a Major League Baseball,
58	National Basketball Association, or National Hockey League all-
59	star game, to the Home Run Derby held by Major League Baseball
60	prior to the Major League Baseball All-Star Game, to the
61	National Football League's Pro Bowl, and the National Basketball
62	Association's Rookie Challenge, Celebrity Game, 3-Point Shooting
63	Contest, and Slam Dunk Challenge.
64	5. A participation fee or sponsorship fee imposed by a
65	governmental entity as described in s. 212.08(6) for an athletic
66	or recreational program is exempt when the governmental entity
67	by itself, or in conjunction with an organization exempt under
68	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
69	sponsors, administers, plans, supervises, directs, and controls
70	the athletic or recreational program.
71	6. Also exempt from the tax imposed by this section to the
72	extent provided in this subparagraph are admissions to live
73	theater, live opera, or live ballet productions in this state
74	which are sponsored by an organization that has received a
75	determination from the Internal Revenue Service that the
76	organization is exempt from federal income tax under s.
77	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
78	the organization actively participates in planning and
79	conducting the event, is responsible for the safety and success
80	of the event, is organized for the purpose of sponsoring live
81	theater, live opera, or live ballet productions in this state,
82	has more than 10,000 subscribing members and has among the
83	stated purposes in its charter the promotion of arts education
84	in the communities which it serves, and will receive at least 20
85	percent of the net profits, if any, of the events which the
86	organization sponsors and will bear the risk of at least 20
87	percent of the losses, if any, from the events which it sponsors
88	if the organization employs other persons as agents to provide
89	services in connection with a sponsored event. Prior to March 1
90	of each year, such organization may apply to the department for
91	a certificate of exemption for admissions to such events
92	sponsored in this state by the organization during the
93	immediately following state fiscal year. The application shall
94	state the total dollar amount of admissions receipts collected
95	by the organization or its agents from such events in this state
96	sponsored by the organization or its agents in the year
97	immediately preceding the year in which the organization applies
98	for the exemption. Such organization shall receive the exemption
99	only to the extent of $1.5 million multiplied by the ratio that
100	such receipts bear to the total of such receipts of all
101	organizations applying for the exemption in such year; however,
102	in no event shall such exemption granted to any organization
103	exceed 6 percent of such admissions receipts collected by the
104	organization or its agents in the year immediately preceding the
105	year in which the organization applies for the exemption. Each
106	organization receiving the exemption shall report each month to
107	the department the total admissions receipts collected from such
108	events sponsored by the organization during the preceding month
109	and shall remit to the department an amount equal to 6 percent
110	of such receipts reduced by any amount remaining under the
111	exemption. Tickets for such events sold by such organizations
112	shall not reflect the tax otherwise imposed under this section.
113	7. Also exempt from the tax imposed by this section are
114	entry fees for participation in freshwater fishing tournaments.
115	8. Also exempt from the tax imposed by this section are
116	participation or entry fees charged to participants in a game,
117	race, or other sport or recreational event if spectators are
118	charged a taxable admission to such event.
119	9. No tax shall be levied on admissions to any postseason
120	collegiate football game sanctioned by the National Collegiate
121	Athletic Association.
122	Section 2. This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.