CODING: Words stricken are deletions; words underlined are additions.Senate Bill 0612
Florida Senate - 1998 SB 612
By Senator Crist
20-652-98
1 A bill to be entitled
2 An act relating to admissions to sporting
3 events; amending s. 212.04, F.S.; exempting
4 from taxation admissions to certain collegiate
5 tournament games and baseball all-star games;
6 providing an effective date.
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8 Be It Enacted by the Legislature of the State of Florida:
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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
14 athletic or other events sponsored by elementary schools,
15 junior high schools, middle schools, high schools, community
16 colleges, public or private colleges and universities, deaf
17 and blind schools, facilities of the youth services programs
18 of the Department of Children and Family Services, and state
19 correctional institutions when only student, faculty, or
20 inmate talent is used. However, this exemption shall not apply
21 to admission to athletic events sponsored by an institution
22 within the State University System, and the proceeds of the
23 tax collected on such admissions shall be retained and used by
24 each institution to support women's athletics as provided in
25 s. 240.533(3)(c).
26 2.a. No tax shall be levied on dues, membership fees,
27 and 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
31 1954, as amended.
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Florida Senate - 1998 SB 612
20-652-98
1 b. No tax imposed by this section and not actually
2 collected before August 1, 1992, shall be due from any museum
3 or historic building owned by any political subdivision of the
4 state.
5 3. No tax shall be levied on an admission paid by a
6 student, or on the student's behalf, to any required place of
7 sport or recreation if the student's participation in the
8 sport or recreational activity is required as a part of a
9 program or activity sponsored by, and under the jurisdiction
10 of, the student's educational institution, provided his or her
11 attendance is as a participant and not as a spectator.
12 4. No tax shall be levied on admissions to the
13 National Football League championship game, on admissions to
14 any semifinal game or championship game of a national
15 collegiate tournament, or on admissions to a Major League
16 Baseball all-star game.
17 5. A participation fee or sponsorship fee imposed by a
18 governmental entity as described in s. 212.08(6) for an
19 athletic or recreational program is exempt when the
20 governmental entity by itself, or in conjunction with an
21 organization exempt under s. 501(c)(3) of the Internal Revenue
22 Code of 1954, as amended, sponsors, administers, plans,
23 supervises, directs, and controls the athletic or recreational
24 program.
25 6. Also exempt from the tax imposed by this section to
26 the extent provided in this subparagraph are admissions to
27 live theater, live opera, or live ballet productions in this
28 state which are sponsored by an organization that has received
29 a determination from the Internal Revenue Service that the
30 organization is exempt from federal income tax under s.
31 501(c)(3) of the Internal Revenue Code of 1954, as amended, if
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Florida Senate - 1998 SB 612
20-652-98
1 the organization actively participates in planning and
2 conducting the event, is responsible for the safety and
3 success of the event, is organized for the purpose of
4 sponsoring live theater, live opera, or live ballet
5 productions in this state, has more than 10,000 subscribing
6 members and has among the stated purposes in its charter the
7 promotion of arts education in the communities which it
8 serves, and will receive at least 20 percent of the net
9 profits, if any, of the events which the organization sponsors
10 and will bear the risk of at least 20 percent of the losses,
11 if any, from the events which it sponsors if the organization
12 employs other persons as agents to provide services in
13 connection with a sponsored event. Prior to March 1 of each
14 year, such organization may apply to the department for a
15 certificate of exemption for admissions to such events
16 sponsored in this state by the organization during the
17 immediately following state fiscal year. The application shall
18 state the total dollar amount of admissions receipts collected
19 by the organization or its agents from such events in this
20 state sponsored by the organization or its agents in the year
21 immediately preceding the year in which the organization
22 applies for the exemption. Such organization shall receive the
23 exemption only to the extent of $1.5 million multiplied by the
24 ratio that such receipts bear to the total of such receipts of
25 all organizations applying for the exemption in such year;
26 however, in no event shall such exemption granted to any
27 organization exceed 6 percent of such admissions receipts
28 collected by the organization or its agents in the year
29 immediately preceding the year in which the organization
30 applies for the exemption. Each organization receiving the
31 exemption shall report each month to the department the total
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Florida Senate - 1998 SB 612
20-652-98
1 admissions receipts collected from such events sponsored by
2 the organization during the preceding month and shall remit to
3 the department an amount equal to 6 percent of such receipts
4 reduced by any amount remaining under the exemption. Tickets
5 for such events sold by such organizations shall not reflect
6 the tax otherwise imposed under this section.
7 7. Also exempt from the tax imposed by this section
8 are entry fees for participation in freshwater fishing
9 tournaments.
10 Section 2. This act shall take effect upon becoming a
11 law.
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14 SENATE SUMMARY
15 Exempts admissions to collegiate tournament semifinal and
final games and to Major League Baseball all-star games
16 from state admissions taxes.
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