Florida Senate - 2011                                    SB 1556
       
       
       
       By Senator Margolis
       
       
       
       
       35-01230-11                                           20111556__
    1                        A bill to be entitled                      
    2         An act relating to sales tax exemptions; amending s.
    3         212.031, F.S.; exempting from the sales tax certain
    4         separately stated charges imposed on a lessee or
    5         licensee of leased or licensed premises; providing an
    6         effective date.
    7  
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (10) is added to section 212.031,
   11  Florida Statutes, to read:
   12         212.031 Tax on rental or license fee for use of real
   13  property.—
   14         (10) Separately stated charges imposed by a convention
   15  hall, exhibition hall, auditorium, stadium, theater, arena,
   16  civic center, performing arts center, or publicly owned
   17  recreational facility upon a lessee or licensee for food, drink,
   18  or services required or available in connection with a lease or
   19  license to use real property, including charges for laborers,
   20  stagehands, ticket takers, event staff, security personnel,
   21  cleaning staff, and other event-related personnel, advertising,
   22  and credit card processing, are exempt from the tax imposed by
   23  this section.
   24         Section 2. This act shall take effect July 1, 2011.