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





                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 4                                                                

 5                                           ORIGINAL STAMP BELOW

 6

 7

 8

 9

10                                                                

11  The Committee on Finance & Taxation offered the following:

12

13         Amendment 

14         On page 5, line 16, through

15         Page 12, line 14

16  remove from the bill:  all of said lines

17

18  and insert in lieu thereof:

19  publicly owned recreational facility, or any business operated

20  under a permit issued pursuant to chapter 550.  A person

21  providing retail concessionaire services involving the sale of

22  food and drink or other tangible personal property within the

23  premises of an airport shall be subject to tax on the rental

24  of real property used for that purpose, but shall not be

25  subject to the tax on any license to use the property.  For

26  purposes of this subparagraph, the term "sale" shall not

27  include the leasing of tangible personal property.

28         11.  Property occupied pursuant to an instrument

29  calling for payments which the department has declared, in a

30  Technical Assistance Advisement issued on or before March 15,

31  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)





 1  Florida Administrative Code; provided that this subparagraph

 2  shall only apply to property occupied by the same person

 3  before and after the execution of the subject instrument and

 4  only to those payments made pursuant to such instrument,

 5  exclusive of renewals and extensions thereof occurring after

 6  March 15, 1993.

 7         12.  Rented, leased, subleased, or licensed to a

 8  concessionaire by a convention hall, exhibition hall,

 9  auditorium, stadium, theater, arena, civic center, performing

10  arts center, or publicly owned recreational facility, during

11  an event at the facility, to be used by the concessionaire to

12  sell souvenirs, novelties, or other event-related products.

13  This subparagraph applies only to that portion of the rental,

14  lease, or license payment which is based on a percentage of

15  sales and not based on a fixed price.

16         (3)  The tax imposed by this section shall be in

17  addition to the total amount of the rental or license fee,

18  shall be charged by the lessor or person receiving the rent or

19  payment in and by a rental or license fee arrangement with the

20  lessee or person paying the rental or license fee, and shall

21  be due and payable at the time of the receipt of such rental

22  or license fee payment by the lessor or other person who

23  receives the rental or payment. Notwithstanding any other

24  provision of this chapter, the tax imposed by this section on

25  the rental, lease, or license for the use of a convention

26  hall, exhibition hall, auditorium, stadium, theater, arena,

27  civic center, performing arts center, or recreational facility

28  to hold an event of not more than 7 consecutive days' duration

29  shall be collected at the time of the payment for that rental,

30  lease, or license but is not due and payable to the department

31  until the first day of the month following the last day that

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)





 1  the event for which the payment is made is actually held, and

 2  becomes delinquent on the 21st day of that month. The owner,

 3  lessor, or person receiving the rent or license fee shall

 4  remit the tax to the department at the times and in the manner

 5  hereinafter provided for dealers to remit taxes under this

 6  chapter.  The same duties imposed by this chapter upon dealers

 7  in tangible personal property respecting the collection and

 8  remission of the tax; the making of returns; the keeping of

 9  books, records, and accounts; and the compliance with the

10  rules and regulations of the department in the administration

11  of this chapter shall apply to and be binding upon all persons

12  who manage any leases or operate real property, hotels,

13  apartment houses, roominghouses, or tourist and trailer camps

14  and all persons who collect or receive rents or license fees

15  taxable under this chapter on behalf of owners or lessors.

16         (10)  Separately stated charges imposed by a convention

17  hall, exhibition hall, auditorium, stadium, theater, arena,

18  civic center, performing arts center, or publicly owned

19  recreational facility upon a lessee or licensee for food,

20  drink, or services required or available in connection with a

21  lease or license to use real property, including charges for

22  laborers, stagehands, ticket takers, event staff, security

23  personnel, cleaning staff, and other event-related personnel,

24  advertising, and credit card processing, are exempt from the

25  tax imposed by this section.

26         (2)  No tax imposed by chapter 212, Florida Statutes,

27  on the transactions exempted under this section, and not

28  actually paid or collected by a taxpayer before the effective

29  date of this act, shall be due from such taxpayer. However,

30  any tax actually collected shall be remitted to the Department

31  of Revenue, and no refund shall be due.

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)





 1         Section 2.  (1)  Paragraph (b) of subsection (1),

 2  paragraph (a) of subsection (2), and subsection (3) of section

 3  212.04, Florida Statutes, are amended to read:

 4         212.04  Admissions tax; rate, procedure, enforcement.--

 5         (1)

 6         (b)  For the exercise of such privilege, a tax is

 7  levied at the rate of 6 percent of sales price, or the actual

 8  value received from such admissions, which 6 percent shall be

 9  added to and collected with all such admissions from the

10  purchaser thereof, and such tax shall be paid for the exercise

11  of the privilege as defined in the preceding paragraph.  Each

12  ticket must show on its face the actual sales price of the

13  admission, or each dealer selling the admission must

14  prominently display at the box office or other place where the

15  admission charge is made a notice disclosing the price of the

16  admission, and the tax shall be computed and collected on the

17  basis of the actual price of the admission charged by the

18  dealer.  The sale price or actual value of admission shall,

19  for the purpose of this chapter, be that price remaining after

20  deduction of federal taxes and state or locally imposed or

21  authorized seat surcharges, taxes, or fees, if any, imposed

22  upon such admission. The sale price or actual value does not

23  include separately stated ticket service charges that are

24  imposed by a facility ticket office or a ticketing service and

25  added to a separately stated, established ticket price., and

26  The rate of tax on each admission shall be according to the

27  brackets established by s. 212.12(9).

28         (2)(a)1.  No tax shall be levied on admissions to

29  athletic or other events sponsored by elementary schools,

30  junior high schools, middle schools, high schools, community

31  colleges, public or private colleges and universities, deaf

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)





 1  and blind schools, facilities of the youth services programs

 2  of the Department of Children and Family Services, and state

 3  correctional institutions when only student, faculty, or

 4  inmate talent is used. However, this exemption shall not apply

 5  to admission to athletic events sponsored by an institution

 6  within the State University System, and the proceeds of the

 7  tax collected on such admissions shall be retained and used by

 8  each institution to support women's athletics as provided in

 9  s. 240.533(3)(c).

10         2.a.  No tax shall be levied on dues, membership fees,

11  and admission charges imposed by not-for-profit sponsoring

12  organizations. To receive this exemption, the sponsoring

13  organization must qualify as a not-for-profit entity under the

14  provisions of s. 501(c)(3) of the Internal Revenue Code of

15  1954, as amended.

16         b.  No tax imposed by this section and not actually

17  collected before August 1, 1992, shall be due from any museum

18  or historic building owned by any political subdivision of the

19  state.

20         c.  No tax shall be levied on admission charges to an

21  event sponsored by a governmental entity, sports authority, or

22  sports commission when held in a convention hall, exhibition

23  hall, auditorium, stadium, theater, arena, civic center,

24  performing arts center, or publicly owned recreational

25  facility and when 100 percent of the risk of success or

26  failure lies with the sponsor of the event and 100 percent of

27  the funds at risk for the event belong to the sponsor, and

28  student or faculty talent is not exclusively used.  As used in

29  this sub-subparagraph, the terms "sports authority" and

30  "sports commission" mean a nonprofit organization that is

31  exempt from federal income tax under s. 501(c)(3) of the

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)





 1  Internal Revenue Code and that contracts with a county or

 2  municipal government for the purpose of promoting and

 3  attracting sports-tourism events to the community with which

 4  it contracts.

 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

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)





 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

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                                                   HOUSE AMENDMENT

                                                   Bill No. HB 349

    Amendment No. 001 (for drafter's use only)





 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         8.  Also exempt from the tax imposed by this section

11  are participation or entry fees charged to participants in a

12  game, race, or other sport or recreational event if spectators

13  are charged a taxable admission to such event.

14         9.  No tax shall be levied on admissions to any

15  postseason collegiate football game sanctioned by the National

16  Collegiate Athletic Association.

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

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

19  sales of tangible personal property, as hereinafter provided.

20  Notwithstanding any other provision of this chapter, the tax

21  on admission to an event at a convention hall, exhibition

22  hall, auditorium, stadium, theater, arena, civic center,

23  performing arts center, or publicly owned recreational

24  facility shall be

25

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27

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29

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31

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