House Bill 0507

    Florida House of Representatives - 1999                 HB 507

        By Representative Waters






  1                      A bill to be entitled

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

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

  4         exempting dues and fees paid to private

  5         physical fitness facilities from said tax;

  6         providing an effective date.

  7

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

  9

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

11  Statutes, 1998 Supplement, is amended to read:

12         212.02  Definitions.--The following terms and phrases

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

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

15  different meaning:

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

17  sum of money after deduction of any federal taxes for

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

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

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

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

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

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

24  charges, box charges, season pass charges, cover charges,

25  greens fees, participation fees, entrance fees, or other fees

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

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

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

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

30  membership clubs providing recreational or physical fitness

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

                                  1

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






    Florida House of Representatives - 1999                 HB 507

    722-103-99






  1  swimming, yachting, and boating, athletic, exercise, and

  2  fitness facilities, except physical fitness facilities owned

  3  or operated by any hospital licensed under chapter 395.

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

  5

  6            *****************************************

  7                          HOUSE SUMMARY

  8
      Exempts from the tax on admissions dues and fees paid to
  9    private physical fitness facilities; present law exempts
      only such facilities operated by hospitals.
10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

                                  2