Bill Text: FL S1128 | 2010 | Regular Session | Comm Sub


Bill Title: Admissions Tax [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-04-30 - Died on Calendar, companion bill(s) passed, see CS/SB 1752 (Ch. 2010-147) [S1128 Detail]

Download: Florida-2010-S1128-Comm_Sub.html
 
Florida Senate - 2010                             CS for SB 1128 
 
By the Committee on Commerce; and Senator Altman 
577-04806-10                                          20101128c1 
1                        A bill to be entitled 
2         An act relating to the admissions tax; amending s. 
3         212.04, F.S.; expanding an exemption from the tax for 
4         certain sports championship or all-star games, certain 
5         other professional sporting events, and events 
6         surrounding certain professional sporting events; 
7         providing an effective date. 
8 
9  Be It Enacted by the Legislature of the State of Florida: 
10 
11         Section 1. Paragraph (a) of subsection (2) of section 
12  212.04, Florida Statutes, is amended to read: 
13         212.04 Admissions tax; rate, procedure, enforcement.— 
14         (2)(a)1. No tax shall be levied on admissions to athletic 
15  or other events sponsored by elementary schools, junior high 
16  schools, middle schools, high schools, community colleges, 
17  public or private colleges and universities, deaf and blind 
18  schools, facilities of the youth services programs of the 
19  Department of Children and Family Services, and state 
20  correctional institutions when only student, faculty, or inmate 
21  talent is used. However, this exemption shall not apply to 
22  admission to athletic events sponsored by a state university, 
23  and the proceeds of the tax collected on such admissions shall 
24  be retained and used by each institution to support women’s 
25  athletics as provided in s. 1006.71(2)(c). 
26         2.a. No tax shall be levied on dues, membership fees, and 
27  admission charges imposed by not-for-profit sponsoring 
28  organizations. To receive this exemption, the sponsoring 
29  organization must qualify as a not-for-profit entity under the 
30  provisions of s. 501(c)(3) of the Internal Revenue Code of 1954, 
31  as amended. 
32         b. No tax shall be levied on admission charges to an event 
33  sponsored by a governmental entity, sports authority, or sports 
34  commission when held in a convention hall, exhibition hall, 
35  auditorium, stadium, theater, arena, civic center, performing 
36  arts center, or publicly owned recreational facility and when 
37  100 percent of the risk of success or failure lies with the 
38  sponsor of the event and 100 percent of the funds at risk for 
39  the event belong to the sponsor, and student or faculty talent 
40  is not exclusively used. As used in this sub-subparagraph, the 
41  terms “sports authority” and “sports commission” mean a 
42  nonprofit organization that is exempt from federal income tax 
43  under s. 501(c)(3) of the Internal Revenue Code and that 
44  contracts with a county or municipal government for the purpose 
45  of promoting and attracting sports-tourism events to the 
46  community with which it contracts. This sub-subparagraph is 
47  repealed July 1, 2009. 
48         3. No tax shall be levied on an admission paid by a 
49  student, or on the student’s behalf, to any required place of 
50  sport or recreation if the student’s participation in the sport 
51  or recreational activity is required as a part of a program or 
52  activity sponsored by, and under the jurisdiction of, the 
53  student’s educational institution, provided his or her 
54  attendance is as a participant and not as a spectator. 
55         4. A No tax may not shall be levied on admissions to: 
56         a. The National Football League championship game., on 
57  admissions to 
58         b. Any semifinal game or championship game of a national 
59  collegiate tournament., or on admissions to 
60         c. A Major League Baseball, National Basketball 
61  Association, or National Hockey League all-star game. 
62         d.The Home Run Derby held by Major League Baseball before 
63  the Major League Baseball All-Star Game. 
64         e.The National Football League’s Pro Bowl. 
65         f.The National Basketball Association’s Rookie Challenge, 
66  Celebrity Game, 3-Point Shooting Contest, or Slam Dunk Contest. 
67         5. A participation fee or sponsorship fee imposed by a 
68  governmental entity as described in s. 212.08(6) for an athletic 
69  or recreational program is exempt when the governmental entity 
70  by itself, or in conjunction with an organization exempt under 
71  s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, 
72  sponsors, administers, plans, supervises, directs, and controls 
73  the athletic or recreational program. 
74         6. Also exempt from the tax imposed by this section to the 
75  extent provided in this subparagraph are admissions to live 
76  theater, live opera, or live ballet productions in this state 
77  which are sponsored by an organization that has received a 
78  determination from the Internal Revenue Service that the 
79  organization is exempt from federal income tax under s. 
80  501(c)(3) of the Internal Revenue Code of 1954, as amended, if 
81  the organization actively participates in planning and 
82  conducting the event, is responsible for the safety and success 
83  of the event, is organized for the purpose of sponsoring live 
84  theater, live opera, or live ballet productions in this state, 
85  has more than 10,000 subscribing members and has among the 
86  stated purposes in its charter the promotion of arts education 
87  in the communities which it serves, and will receive at least 20 
88  percent of the net profits, if any, of the events which the 
89  organization sponsors and will bear the risk of at least 20 
90  percent of the losses, if any, from the events which it sponsors 
91  if the organization employs other persons as agents to provide 
92  services in connection with a sponsored event. Prior to March 1 
93  of each year, such organization may apply to the department for 
94  a certificate of exemption for admissions to such events 
95  sponsored in this state by the organization during the 
96  immediately following state fiscal year. The application shall 
97  state the total dollar amount of admissions receipts collected 
98  by the organization or its agents from such events in this state 
99  sponsored by the organization or its agents in the year 
100  immediately preceding the year in which the organization applies 
101  for the exemption. Such organization shall receive the exemption 
102  only to the extent of $1.5 million multiplied by the ratio that 
103  such receipts bear to the total of such receipts of all 
104  organizations applying for the exemption in such year; however, 
105  in no event shall such exemption granted to any organization 
106  exceed 6 percent of such admissions receipts collected by the 
107  organization or its agents in the year immediately preceding the 
108  year in which the organization applies for the exemption. Each 
109  organization receiving the exemption shall report each month to 
110  the department the total admissions receipts collected from such 
111  events sponsored by the organization during the preceding month 
112  and shall remit to the department an amount equal to 6 percent 
113  of such receipts reduced by any amount remaining under the 
114  exemption. Tickets for such events sold by such organizations 
115  shall not reflect the tax otherwise imposed under this section. 
116         7. Also exempt from the tax imposed by this section are 
117  entry fees for participation in freshwater fishing tournaments. 
118         8. Also exempt from the tax imposed by this section are 
119  participation or entry fees charged to participants in a game, 
120  race, or other sport or recreational event if spectators are 
121  charged a taxable admission to such event. 
122         9. No tax shall be levied on admissions to any postseason 
123  collegiate football game sanctioned by the National Collegiate 
124  Athletic Association. 
125         Section 2. This act shall take effect July 1, 2010. 
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