Senate Bill 1404

    Florida Senate - 2000                                  SB 1404

    By Senator Myers





    27-1129-00                                              See HB

  1                      A bill to be entitled

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

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

  4         providing an exemption from the tax on the

  5         lease or rental of or license in real property

  6         for that portion of leased real property which

  7         is used as a public golf course under certain

  8         conditions; providing for determination of the

  9         exempt portion; providing requirements to

10         qualify for the exemption; providing an

11         effective date.

12

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

14

15         Section 1.  Subsection (10) is added to section

16  212.031, Florida Statutes, to read:

17         212.031  Lease or rental of or license in real

18  property.--

19         (10)(a)  There shall be exempt from the tax imposed by

20  this section that portion of leased real property used for a

21  public golf course when use of such golf course is subject to

22  a charge taxable under s. 212.04. The portion of real property

23  eligible for this exemption shall be the lesser of:

24         1.  The percentage of the total area of the leased

25  property represented by the area of the property used for the

26  golf course; or

27         2.  Ninety percent of the total area of the property.

28

29  The area of the property used for the golf course shall be

30  determined by multiplying the published length of the course

31  in yards times 100 yards.

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






    Florida Senate - 2000                                  SB 1404
    27-1129-00                                              See HB




  1         (b)  For purposes of this subsection, a golf course

  2  qualifies as a public golf course if not more than 75 percent

  3  of the rounds played at the golf course are played by members.

  4  This determination shall be made on an annual basis, based on

  5  the rounds played during the previous full calendar year. If

  6  the golf course was not in business during the entire previous

  7  calendar year, the determination shall be made on a monthly

  8  basis, based on the rounds played in the previous month. A

  9  "member" means a person who pays a fixed amount of dues for

10  the privilege of playing an unlimited number of rounds of

11  golf. Golf rounds played by guests of members shall be

12  considered rounds played by nonmembers.

13         (c)  This exemption shall not be allowed unless the

14  lessee extends a signed certificate to the lessor that states

15  that the property to be exempted is for the exclusive use

16  described in this subsection. The certificate shall include

17  the exempt percentage determined pursuant to paragraph (a),

18  and a statement that the golf course qualifies as a public

19  golf course pursuant to this subsection.

20         Section 2.  This act shall take effect January 1, 2001.

21

22            *****************************************

23                          HOUSE SUMMARY

24
      Provides an exemption from the tax on the lease or rental
25    of or license in real property for that portion of leased
      real property which is used as a public golf course,
26    under certain conditions. Provides for determination of
      the exempt portion. Provides requirements to qualify for
27    the exemption.

28

29

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31

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