Senate Bill 0682c1

    Florida Senate - 1999                            CS for SB 682

    By the Committee on Fiscal Resource and Senator Webster





    314-2183-99

  1                      A bill to be entitled

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

  3         other transactions; amending s. 212.031, F.S.;

  4         providing an exemption for charges for the

  5         renting, leasing, or granting of a license for

  6         the use of certain skyboxes, luxury boxes, or

  7         other box seats during specified activities in

  8         a high-tourism-impact county under certain

  9         conditions by not-for-profit sponsoring

10         organizations; providing that no tax imposed on

11         such transactions and not actually paid or

12         collected shall be due from such an

13         organization; providing an effective date.

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

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17         Section 1.  Subsection (9) is added to section 212.031,

18  Florida Statutes, 1998 Supplement, to read:

19         212.031  Lease or rental of or license in real

20  property.--

21         (9)  The rental, lease, sublease, or license for the

22  use of a skybox, luxury box, or other box seats for use during

23  a high school or college football game in a high tourism

24  impact county, as defined by s. 125.0104, is exempt from the

25  tax imposed by this section when the charge for such rental,

26  lease, sublease, or license is imposed by a nonprofit

27  sponsoring organization which is qualified as nonprofit

28  pursuant to s. 501(c)(3) of the Internal Revenue Code.

29         Section 2.  No tax imposed by chapter 212, Florida

30  Statutes, on the transactions made exempt by the amendment to

31  section 212.031, Florida Statutes, 1998 Supplement, by this

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






    Florida Senate - 1999                            CS for SB 682
    314-2183-99




  1  act, and not actually paid or collected by a nonprofit

  2  sponsoring organization prior to the effective date of this

  3  act, shall be due from that nonprofit sponsoring organization.

  4         Section 3.  This act shall take effect upon becoming a

  5  law.

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  7          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
  8                              SB 682

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10  The committee substitute provides that no tax shall be levied
    on charges for the renting, leasing, letting, or granting of a
11  license for the use of skyboxes, luxury boxes, or other box
    seats for use during a high school or college football game in
12  a high tourism impact county, as defined by s. 125.0104, F.S.,
    when the charge is imposed by a nonprofit sponsoring
13  organizations. This change narrows the exemption to just one
    facility.
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