Senate Bill 1024

    Florida Senate - 1999                                  SB 1024

    By Senators Cowin, Bronson and Latvala





    11-718-99

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.02, F.S.;

  4         redefining the term "admissions"; providing an

  5         effective date.

  6

  7  Be It Enacted by the Legislature of the State of Florida:

  8

  9         Section 1.  Subsection (1) of section 212.02, Florida

10  Statutes, 1998 Supplement, is amended to read:

11         212.02  Definitions.--The following terms and phrases

12  when used in this chapter have the meanings ascribed to them

13  in this section, except where the context clearly indicates a

14  different meaning:

15         (1)  The term "admissions" means and includes the net

16  sum of money after deduction of any federal taxes for

17  admitting a person or vehicle or persons to any place of

18  amusement, sport, or recreation or for the privilege of

19  entering or staying in any place of amusement, sport, or

20  recreation, including, but not limited to, theaters, outdoor

21  theaters, shows, exhibitions, games, races, or any place where

22  charge is made by way of sale of tickets, gate charges, seat

23  charges, box charges, season pass charges, cover charges,

24  greens fees, participation fees, entrance fees, or other fees

25  or receipts of anything of value measured on an admission or

26  entrance or length of stay or seat box accommodations in any

27  place where there is any exhibition, amusement, sport, or

28  recreation, and all dues and fees paid to private clubs and

29  membership clubs providing recreational or physical fitness

30  facilities, including, but not limited to, golf, tennis,

31  swimming, yachting, and boating, athletic, exercise, and

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






    Florida Senate - 1999                                  SB 1024
    11-718-99




  1  fitness facilities, except physical fitness facilities owned

  2  or operated by any hospital licensed under chapter 395.

  3         Section 2.  This act shall take effect July 1, 1999.

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  6                          SENATE SUMMARY

  7    Redefines the term "admissions" to exempt physical
      fitness facilities from the tax on sales, use, and other
  8    transactions.

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