House Bill 2187

    Florida House of Representatives - 2000                HB 2187

        By Representative Byrd






  1                      A bill to be entitled

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

  3         transactions; amending s. 212.04, F.S.;

  4         providing for collection of the admissions tax

  5         on installment payments of dues and fees for

  6         membership clubs that offer physical fitness

  7         facilities; providing intent; providing an

  8         effective date.

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

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12         Section 1.  Subsection (3) of section 212.04, Florida

13  Statutes, is amended to read:

14         212.04  Admissions tax; rate, procedure, enforcement.--

15         (3)  Such taxes shall be paid and remitted at the same

16  time and in the same manner as provided for remitting taxes on

17  sales of tangible personal property, as hereinafter provided.

18  However, if a membership club that offers physical fitness

19  facilities provides financing for its membership dues and fees

20  and allows installment payments of such dues and fees to be

21  made to the club on a monthly basis, then tax will be due on

22  each monthly installment at the time such payment is required

23  to be made.

24         Section 2.  It is the intent of the Legislature that

25  the amendment to s. 212.04, Florida Statutes, by this act

26  clarifies existing law regarding the due date of tax imposed

27  under said section on payments of dues and fees to membership

28  clubs offering fitness facilities, such as health studios or

29  health spas, when the dues and fees are paid on an installment

30  basis and when the club itself provides the financing for such

31  dues and fees.

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






    Florida House of Representatives - 2000                HB 2187

    577-166A-00






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

  2  law.

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  5                          HOUSE SUMMARY

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      Specifies when the admissions tax on installment payments
  7    of dues and fees for membership clubs that offer physical
      fitness facilities is to be collected.
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