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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. 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 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. 1 CODING: Words stricken are deletions; words underlined are additions. 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 2 CODING: Words stricken are deletions; words underlined are additions. 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 3 CODING: Words stricken are deletions; words underlined are additions. 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. 12 13 ***************************************** 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. 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 4