House Bill 0349e2

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                                          HB 349, Second Engrossed



  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         relating to the tax on the lease or rental of

  5         or license in real property; revising

  6         application of the exemption for property

  7         leased, subleased, licensed, or rented to a

  8         person providing food and drink concessionaire

  9         services in certain facilities; providing an

10         exemption for property rented, leased,

11         subleased, or licensed by certain facilities to

12         a concessionaire selling event-related products

13         during an event at the facility; providing for

14         repeal effective July 1, 2003; specifying when

15         the tax on the rental, lease, or license to use

16         certain facilities for certain events shall be

17         collected and when it is due to the Department

18         of Revenue; providing for repeal effective July

19         1, 2003; providing that separately stated

20         charges by certain facilities for certain food,

21         drink, or services in connection with use of

22         their property are exempt from said tax;

23         repealing s. 212.031(10), F.S., to remove such

24         exemption for such separately stated charges,

25         effective July 1, 2003; amending s. 212.04,

26         F.S., relating to the tax on admissions;

27         providing that the value of an admission does

28         not include state or local seat surcharges,

29         taxes, or fees, or certain ticket service

30         charges under certain conditions; providing for

31         repeal effective July 1, 2003; providing an


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                                          HB 349, Second Engrossed



  1         exemption for admission charges to events

  2         sponsored by governmental entities, sports

  3         authorities, or sports commissions under

  4         certain conditions; providing for repeal

  5         effective July 1, 2003; specifying when the tax

  6         on admissions to events at certain facilities

  7         shall be collected and when it is due to the

  8         department; providing for repeal effective July

  9         1, 2003; providing that no tax imposed on the

10         transactions exempted by the act and not

11         actually paid or collected prior to the

12         effective date of the act shall be due;

13         providing effective dates.

14

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

16

17         Section 1.  (1) Paragraph (a) of subsection (1) and

18  subsection (3) of section 212.031, Florida Statutes, are

19  amended, and subsection (10) is added to said section, to

20  read:

21         212.031  Lease or rental of or license in real

22  property.--

23         (1)(a)  It is declared to be the legislative intent

24  that every person is exercising a taxable privilege who

25  engages in the business of renting, leasing, letting, or

26  granting a license for the use of any real property unless

27  such property is:

28         1.  Assessed as agricultural property under s. 193.461.

29         2.  Used exclusively as dwelling units.

30         3.  Property subject to tax on parking, docking, or

31  storage spaces under s. 212.03(6).


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                                          HB 349, Second Engrossed



  1         4.  Recreational property or the common elements of a

  2  condominium when subject to a lease between the developer or

  3  owner thereof and the condominium association in its own right

  4  or as agent for the owners of individual condominium units or

  5  the owners of individual condominium units. However, only the

  6  lease payments on such property shall be exempt from the tax

  7  imposed by this chapter, and any other use made by the owner

  8  or the condominium association shall be fully taxable under

  9  this chapter.

10         5.  A public or private street or right-of-way and

11  poles, conduits, fixtures, and similar improvements located on

12  such streets or rights-of-way, occupied or used by a utility

13  or franchised cable television company for utility or

14  communications or television purposes. For purposes of this

15  subparagraph, the term "utility" means any person providing

16  utility services as defined in s. 203.012. This exception also

17  applies to property, excluding buildings, wherever located, on

18  which antennas, cables, adjacent accessory structures, or

19  adjacent accessory equipment used in the provision of

20  cellular, enhanced specialized mobile radio, or personal

21  communications services are placed.

22         6.  A public street or road which is used for

23  transportation purposes.

24         7.  Property used at an airport exclusively for the

25  purpose of aircraft landing or aircraft taxiing or property

26  used by an airline for the purpose of loading or unloading

27  passengers or property onto or from aircraft or for fueling

28  aircraft.

29         8.a.  Property used at a port authority, as defined in

30  s. 315.02(2), exclusively for the purpose of oceangoing

31  vessels or tugs docking, or such vessels mooring on property


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                                          HB 349, Second Engrossed



  1  used by a port authority for the purpose of loading or

  2  unloading passengers or cargo onto or from such a vessel, or

  3  property used at a port authority for fueling such vessels, or

  4  to the extent that the amount paid for the use of any property

  5  at the port is based on the charge for the amount of tonnage

  6  actually imported or exported through the port by a tenant.

  7         b.  The amount charged for the use of any property at

  8  the port in excess of the amount charged for tonnage actually

  9  imported or exported shall remain subject to tax except as

10  provided in sub-subparagraph a.

11         9.  Property used as an integral part of the

12  performance of qualified production services.  As used in this

13  subparagraph, the term "qualified production services" means

14  any activity or service performed directly in connection with

15  the production of a qualified motion picture, as defined in s.

16  212.06(1)(b), and includes:

17         a.  Photography, sound and recording, casting, location

18  managing and scouting, shooting, creation of special and

19  optical effects, animation, adaptation (language, media,

20  electronic, or otherwise), technological modifications,

21  computer graphics, set and stage support (such as

22  electricians, lighting designers and operators, greensmen,

23  prop managers and assistants, and grips), wardrobe (design,

24  preparation, and management), hair and makeup (design,

25  production, and application), performing (such as acting,

26  dancing, and playing), designing and executing stunts,

27  coaching, consulting, writing, scoring, composing,

28  choreographing, script supervising, directing, producing,

29  transmitting dailies, dubbing, mixing, editing, cutting,

30  looping, printing, processing, duplicating, storing, and

31  distributing;


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                                          HB 349, Second Engrossed



  1         b.  The design, planning, engineering, construction,

  2  alteration, repair, and maintenance of real or personal

  3  property including stages, sets, props, models, paintings, and

  4  facilities principally required for the performance of those

  5  services listed in sub-subparagraph a.; and

  6         c.  Property management services directly related to

  7  property used in connection with the services described in

  8  sub-subparagraphs a. and b.

  9         10.  Leased, subleased, licensed, or rented to a person

10  providing food and drink concessionaire services within the

11  premises of a convention hall, exhibition hall, auditorium,

12  stadium, theater, arena, civic center, performing arts center,

13  publicly owned recreational facility, or any business operated

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

15  providing retail concessionaire services involving the sale of

16  food and drink or other tangible personal property within the

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

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

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

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

21  include the leasing of tangible personal property.

22         11.  Property occupied pursuant to an instrument

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

24  Technical Assistance Advisement issued on or before March 15,

25  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

26  Florida Administrative Code; provided that this subparagraph

27  shall only apply to property occupied by the same person

28  before and after the execution of the subject instrument and

29  only to those payments made pursuant to such instrument,

30  exclusive of renewals and extensions thereof occurring after

31  March 15, 1993.


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                                          HB 349, Second Engrossed



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

  2  concessionaire by a convention hall, exhibition hall,

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

  4  arts center, or publicly owned recreational facility, during

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

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

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

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

  9  sales and not based on a fixed price.

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

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

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

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

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

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

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

17  receives the rental or payment. Notwithstanding any other

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

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

20  hall, exhibition hall, auditorium, stadium, theater, arena,

21  civic center, performing arts center, or publicly owned

22  recreational facility to hold an event of not more than 7

23  consecutive days' duration shall be collected at the time of

24  the payment for that rental, lease, or license but is not due

25  and payable to the department until the first day of the month

26  following the last day that the event for which the payment is

27  made is actually held, and becomes delinquent on the 21st day

28  of that month. The owner, lessor, or person receiving the rent

29  or license fee shall remit the tax to the department at the

30  times and in the manner hereinafter provided for dealers to

31  remit taxes under this chapter.  The same duties imposed by


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                                          HB 349, Second Engrossed



  1  this chapter upon dealers in tangible personal property

  2  respecting the collection and remission of the tax; the making

  3  of returns; the keeping of books, records, and accounts; and

  4  the compliance with the rules and regulations of the

  5  department in the administration of this chapter shall apply

  6  to and be binding upon all persons who manage any leases or

  7  operate real property, hotels, apartment houses,

  8  roominghouses, or tourist and trailer camps and all persons

  9  who collect or receive rents or license fees taxable under

10  this chapter on behalf of owners or lessors.

11         (10)  Separately stated charges imposed by a convention

12  hall, exhibition hall, auditorium, stadium, theater, arena,

13  civic center, performing arts center, or publicly owned

14  recreational facility upon a lessee or licensee for food,

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

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

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

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

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

20  tax imposed by this section.

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

22  on the transactions exempted under this section, and not

23  actually paid or collected by a taxpayer before the effective

24  date of this section, shall be due from such taxpayer.

25  However, any tax actually collected shall be remitted to the

26  Department of Revenue, and no refund shall be due.

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

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

29  212.04, Florida Statutes, are amended to read:

30         212.04  Admissions tax; rate, procedure, enforcement.--

31         (1)


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                                          HB 349, Second Engrossed



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

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

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

  4  added to and collected with all such admissions from the

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

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

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

  8  admission, or each dealer selling the admission must

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

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

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

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

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

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

15  deduction of federal taxes and state or locally imposed or

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

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

18  include separately stated ticket service charges that are

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

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

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

22  brackets established by s. 212.12(9).

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

24  athletic or other events sponsored by elementary schools,

25  junior high schools, middle schools, high schools, community

26  colleges, public or private colleges and universities, deaf

27  and blind schools, facilities of the youth services programs

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

29  correctional institutions when only student, faculty, or

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

31  to admission to athletic events sponsored by an institution


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                                          HB 349, Second Engrossed



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

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

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

  4  s. 240.533(3)(c).

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

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

  7  organizations. To receive this exemption, the sponsoring

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

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

10  1954, as amended.

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

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

13  or historic building owned by any political subdivision of the

14  state.

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

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

17  sports commission when held in a convention hall, exhibition

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

19  performing arts center, or publicly owned recreational

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

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

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

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

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

25  "sports commission" mean a nonprofit organization that is

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

27  Internal Revenue Code and that contracts with a county or

28  municipal government for the purpose of promoting and

29  attracting sports-tourism events to the community with which

30  it contracts.

31


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                                          HB 349, Second Engrossed



  1         3.  No tax shall be levied on an admission paid by a

  2  student, or on the student's behalf, to any required place of

  3  sport or recreation if the student's participation in the

  4  sport or recreational activity is required as a part of a

  5  program or activity sponsored by, and under the jurisdiction

  6  of, the student's educational institution, provided his or her

  7  attendance is as a participant and not as a spectator.

  8         4.  No tax shall be levied on admissions to the

  9  National Football League championship game, on admissions to

10  any semifinal game or championship game of a national

11  collegiate tournament, or on admissions to a Major League

12  Baseball all-star game.

13         5.  A participation fee or sponsorship fee imposed by a

14  governmental entity as described in s. 212.08(6) for an

15  athletic or recreational program is exempt when the

16  governmental entity by itself, or in conjunction with an

17  organization exempt under s. 501(c)(3) of the Internal Revenue

18  Code of 1954, as amended, sponsors, administers, plans,

19  supervises, directs, and controls the athletic or recreational

20  program.

21         6.  Also exempt from the tax imposed by this section to

22  the extent provided in this subparagraph are admissions to

23  live theater, live opera, or live ballet productions in this

24  state which are sponsored by an organization that has received

25  a determination from the Internal Revenue Service that the

26  organization is exempt from federal income tax under s.

27  501(c)(3) of the Internal Revenue Code of 1954, as amended, if

28  the organization actively participates in planning and

29  conducting the event, is responsible for the safety and

30  success of the event, is organized for the purpose of

31  sponsoring live theater, live opera, or live ballet


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                                          HB 349, Second Engrossed



  1  productions in this state, has more than 10,000 subscribing

  2  members and has among the stated purposes in its charter the

  3  promotion of arts education in the communities which it

  4  serves, and will receive at least 20 percent of the net

  5  profits, if any, of the events which the organization sponsors

  6  and will bear the risk of at least 20 percent of the losses,

  7  if any, from the events which it sponsors if the organization

  8  employs other persons as agents to provide services in

  9  connection with a sponsored event. Prior to March 1 of each

10  year, such organization may apply to the department for a

11  certificate of exemption for admissions to such events

12  sponsored in this state by the organization during the

13  immediately following state fiscal year. The application shall

14  state the total dollar amount of admissions receipts collected

15  by the organization or its agents from such events in this

16  state sponsored by the organization or its agents in the year

17  immediately preceding the year in which the organization

18  applies for the exemption. Such organization shall receive the

19  exemption only to the extent of $1.5 million multiplied by the

20  ratio that such receipts bear to the total of such receipts of

21  all organizations applying for the exemption in such year;

22  however, in no event shall such exemption granted to any

23  organization exceed 6 percent of such admissions receipts

24  collected by the organization or its agents in the year

25  immediately preceding the year in which the organization

26  applies for the exemption. Each organization receiving the

27  exemption shall report each month to the department the total

28  admissions receipts collected from such events sponsored by

29  the organization during the preceding month and shall remit to

30  the department an amount equal to 6 percent of such receipts

31  reduced by any amount remaining under the exemption. Tickets


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                                          HB 349, Second Engrossed



  1  for such events sold by such organizations shall not reflect

  2  the tax otherwise imposed under this section.

  3         7.  Also exempt from the tax imposed by this section

  4  are entry fees for participation in freshwater fishing

  5  tournaments.

  6         8.  Also exempt from the tax imposed by this section

  7  are participation or entry fees charged to participants in a

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

  9  are charged a taxable admission to such event.

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

11  postseason collegiate football game sanctioned by the National

12  Collegiate Athletic Association.

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

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

15  sales of tangible personal property, as hereinafter provided.

16  Notwithstanding any other provision of this chapter, the tax

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

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

19  performing arts center, or publicly owned recreational

20  facility shall be collected at the time of payment for the

21  admission but is not due to the department until the first day

22  of the month following the actual date of the event for which

23  the admission is sold and becomes delinquent on the 21st day

24  of that month.

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

26  on the transactions exempted under this section, and not

27  actually paid or collected by a taxpayer before the effective

28  date of this section, shall be due from such taxpayer.

29  However, any tax actually collected shall be remitted to the

30  Department of Revenue, and no refund shall be due.

31


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                                          HB 349, Second Engrossed



  1         Section 3.  Effective July 1, 2003, subsection (10) of

  2  section 212.031, Florida Statutes, as created by this act, is

  3  repealed, and paragraph (a) of subsection (1) and subsection

  4  (3) of said section, as amended by this act, are amended to

  5  read:

  6         212.031  Lease or rental of or license in real

  7  property.--

  8         (1)(a)  It is declared to be the legislative intent

  9  that every person is exercising a taxable privilege who

10  engages in the business of renting, leasing, letting, or

11  granting a license for the use of any real property unless

12  such property is:

13         1.  Assessed as agricultural property under s. 193.461.

14         2.  Used exclusively as dwelling units.

15         3.  Property subject to tax on parking, docking, or

16  storage spaces under s. 212.03(6).

17         4.  Recreational property or the common elements of a

18  condominium when subject to a lease between the developer or

19  owner thereof and the condominium association in its own right

20  or as agent for the owners of individual condominium units or

21  the owners of individual condominium units. However, only the

22  lease payments on such property shall be exempt from the tax

23  imposed by this chapter, and any other use made by the owner

24  or the condominium association shall be fully taxable under

25  this chapter.

26         5.  A public or private street or right-of-way and

27  poles, conduits, fixtures, and similar improvements located on

28  such streets or rights-of-way, occupied or used by a utility

29  or franchised cable television company for utility or

30  communications or television purposes. For purposes of this

31  subparagraph, the term "utility" means any person providing


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                                          HB 349, Second Engrossed



  1  utility services as defined in s. 203.012. This exception also

  2  applies to property, excluding buildings, wherever located, on

  3  which antennas, cables, adjacent accessory structures, or

  4  adjacent accessory equipment used in the provision of

  5  cellular, enhanced specialized mobile radio, or personal

  6  communications services are placed.

  7         6.  A public street or road which is used for

  8  transportation purposes.

  9         7.  Property used at an airport exclusively for the

10  purpose of aircraft landing or aircraft taxiing or property

11  used by an airline for the purpose of loading or unloading

12  passengers or property onto or from aircraft or for fueling

13  aircraft.

14         8.a.  Property used at a port authority, as defined in

15  s. 315.02(2), exclusively for the purpose of oceangoing

16  vessels or tugs docking, or such vessels mooring on property

17  used by a port authority for the purpose of loading or

18  unloading passengers or cargo onto or from such a vessel, or

19  property used at a port authority for fueling such vessels, or

20  to the extent that the amount paid for the use of any property

21  at the port is based on the charge for the amount of tonnage

22  actually imported or exported through the port by a tenant.

23         b.  The amount charged for the use of any property at

24  the port in excess of the amount charged for tonnage actually

25  imported or exported shall remain subject to tax except as

26  provided in sub-subparagraph a.

27         9.  Property used as an integral part of the

28  performance of qualified production services.  As used in this

29  subparagraph, the term "qualified production services" means

30  any activity or service performed directly in connection with

31


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                                          HB 349, Second Engrossed



  1  the production of a qualified motion picture, as defined in s.

  2  212.06(1)(b), and includes:

  3         a.  Photography, sound and recording, casting, location

  4  managing and scouting, shooting, creation of special and

  5  optical effects, animation, adaptation (language, media,

  6  electronic, or otherwise), technological modifications,

  7  computer graphics, set and stage support (such as

  8  electricians, lighting designers and operators, greensmen,

  9  prop managers and assistants, and grips), wardrobe (design,

10  preparation, and management), hair and makeup (design,

11  production, and application), performing (such as acting,

12  dancing, and playing), designing and executing stunts,

13  coaching, consulting, writing, scoring, composing,

14  choreographing, script supervising, directing, producing,

15  transmitting dailies, dubbing, mixing, editing, cutting,

16  looping, printing, processing, duplicating, storing, and

17  distributing;

18         b.  The design, planning, engineering, construction,

19  alteration, repair, and maintenance of real or personal

20  property including stages, sets, props, models, paintings, and

21  facilities principally required for the performance of those

22  services listed in sub-subparagraph a.; and

23         c.  Property management services directly related to

24  property used in connection with the services described in

25  sub-subparagraphs a. and b.

26         10.  Leased, subleased, licensed, or rented to a person

27  providing food and drink concessionaire services within the

28  premises of a convention hall, exhibition hall, auditorium,

29  stadium, theater, arena, civic center, performing arts center,

30  publicly owned recreational facility, or any business operated

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


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                                          HB 349, Second Engrossed



  1  providing retail concessionaire services involving the sale of

  2  food and drink or other tangible personal property within the

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

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

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

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

  7  include the leasing of tangible personal property.

  8         11.  Property occupied pursuant to an instrument

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

10  Technical Assistance Advisement issued on or before March 15,

11  1993, to be nontaxable pursuant to rule 12A-1.070(19)(c),

12  Florida Administrative Code; provided that this subparagraph

13  shall only apply to property occupied by the same person

14  before and after the execution of the subject instrument and

15  only to those payments made pursuant to such instrument,

16  exclusive of renewals and extensions thereof occurring after

17  March 15, 1993.

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

19  concessionaire by a convention hall, exhibition hall,

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

21  arts center, or publicly owned recreational facility, during

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

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

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

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

26  sales and not based on a fixed price.

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

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

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

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

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


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                                          HB 349, Second Engrossed



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

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

  3  receives the rental or payment. Notwithstanding any other

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

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

  6  hall, exhibition hall, auditorium, stadium, theater, arena,

  7  civic center, performing arts center, or publicly owned

  8  recreational facility to hold an event of not more than 7

  9  consecutive days' duration shall be collected at the time of

10  the payment for that rental, lease, or license but is not due

11  and payable to the department until the first day of the month

12  following the last day that the event for which the payment is

13  made is actually held, and becomes delinquent on the 21st day

14  of that month. The owner, lessor, or person receiving the rent

15  or license fee shall remit the tax to the department at the

16  times and in the manner hereinafter provided for dealers to

17  remit taxes under this chapter.  The same duties imposed by

18  this chapter upon dealers in tangible personal property

19  respecting the collection and remission of the tax; the making

20  of returns; the keeping of books, records, and accounts; and

21  the compliance with the rules and regulations of the

22  department in the administration of this chapter shall apply

23  to and be binding upon all persons who manage any leases or

24  operate real property, hotels, apartment houses,

25  roominghouses, or tourist and trailer camps and all persons

26  who collect or receive rents or license fees taxable under

27  this chapter on behalf of owners or lessors.

28         Section 4.    Effective July 1, 2003, paragraph (b) of

29  subsection (1), paragraph (a) of subsection (2), and

30  subsection (3) of section 212.04, Florida Statutes, as amended

31  by this act, are amended to read:


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                                          HB 349, Second Engrossed



  1         212.04  Admissions tax; rate, procedure, enforcement.--

  2         (1)

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

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

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

  6  added to and collected with all such admissions from the

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

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

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

10  admission, or each dealer selling the admission must

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

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

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

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

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

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

17  deduction of federal taxes and state or locally imposed or

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

19  upon such admission, and. The sale price or actual value does

20  not include separately stated ticket service charges that are

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

22  added to a separately stated, established ticket price. the

23  rate of tax on each admission shall be according to the

24  brackets established by s. 212.12(9).

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

26  athletic or other events sponsored by elementary schools,

27  junior high schools, middle schools, high schools, community

28  colleges, public or private colleges and universities, deaf

29  and blind schools, facilities of the youth services programs

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

31  correctional institutions when only student, faculty, or


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                                          HB 349, Second Engrossed



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

  2  to admission to athletic events sponsored by an institution

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

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

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

  6  s. 240.533(3)(c).

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

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

  9  organizations. To receive this exemption, the sponsoring

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

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

12  1954, as amended.

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

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

15  or historic building owned by any political subdivision of the

16  state.

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

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

19  sports commission when held in a convention hall, exhibition

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

21  performing arts center, or publicly owned recreational

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

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

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

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

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

27  "sports commission" mean a nonprofit organization that is

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

29  Internal Revenue Code and that contracts with a county or

30  municipal government for the purpose of promoting and

31


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                                          HB 349, Second Engrossed



  1  attracting sports-tourism events to the community with which

  2  it contracts.

  3         3.  No tax shall be levied on an admission paid by a

  4  student, or on the student's behalf, to any required place of

  5  sport or recreation if the student's participation in the

  6  sport or recreational activity is required as a part of a

  7  program or activity sponsored by, and under the jurisdiction

  8  of, the student's educational institution, provided his or her

  9  attendance is as a participant and not as a spectator.

10         4.  No tax shall be levied on admissions to the

11  National Football League championship game, on admissions to

12  any semifinal game or championship game of a national

13  collegiate tournament, or on admissions to a Major League

14  Baseball all-star game.

15         5.  A participation fee or sponsorship fee imposed by a

16  governmental entity as described in s. 212.08(6) for an

17  athletic or recreational program is exempt when the

18  governmental entity by itself, or in conjunction with an

19  organization exempt under s. 501(c)(3) of the Internal Revenue

20  Code of 1954, as amended, sponsors, administers, plans,

21  supervises, directs, and controls the athletic or recreational

22  program.

23         6.  Also exempt from the tax imposed by this section to

24  the extent provided in this subparagraph are admissions to

25  live theater, live opera, or live ballet productions in this

26  state which are sponsored by an organization that has received

27  a determination from the Internal Revenue Service that the

28  organization is exempt from federal income tax under s.

29  501(c)(3) of the Internal Revenue Code of 1954, as amended, if

30  the organization actively participates in planning and

31  conducting the event, is responsible for the safety and


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                                          HB 349, Second Engrossed



  1  success of the event, is organized for the purpose of

  2  sponsoring live theater, live opera, or live ballet

  3  productions in this state, has more than 10,000 subscribing

  4  members and has among the stated purposes in its charter the

  5  promotion of arts education in the communities which it

  6  serves, and will receive at least 20 percent of the net

  7  profits, if any, of the events which the organization sponsors

  8  and will bear the risk of at least 20 percent of the losses,

  9  if any, from the events which it sponsors if the organization

10  employs other persons as agents to provide services in

11  connection with a sponsored event. Prior to March 1 of each

12  year, such organization may apply to the department for a

13  certificate of exemption for admissions to such events

14  sponsored in this state by the organization during the

15  immediately following state fiscal year. The application shall

16  state the total dollar amount of admissions receipts collected

17  by the organization or its agents from such events in this

18  state sponsored by the organization or its agents in the year

19  immediately preceding the year in which the organization

20  applies for the exemption. Such organization shall receive the

21  exemption only to the extent of $1.5 million multiplied by the

22  ratio that such receipts bear to the total of such receipts of

23  all organizations applying for the exemption in such year;

24  however, in no event shall such exemption granted to any

25  organization exceed 6 percent of such admissions receipts

26  collected by the organization or its agents in the year

27  immediately preceding the year in which the organization

28  applies for the exemption. Each organization receiving the

29  exemption shall report each month to the department the total

30  admissions receipts collected from such events sponsored by

31  the organization during the preceding month and shall remit to


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                                          HB 349, Second Engrossed



  1  the department an amount equal to 6 percent of such receipts

  2  reduced by any amount remaining under the exemption. Tickets

  3  for such events sold by such organizations shall not reflect

  4  the tax otherwise imposed under this section.

  5         7.  Also exempt from the tax imposed by this section

  6  are entry fees for participation in freshwater fishing

  7  tournaments.

  8         8.  Also exempt from the tax imposed by this section

  9  are participation or entry fees charged to participants in a

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

11  are charged a taxable admission to such event.

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

13  postseason collegiate football game sanctioned by the National

14  Collegiate Athletic Association.

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  Notwithstanding any other provision of this chapter, the tax

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

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

21  performing arts center, or publicly owned recreational

22  facility shall be collected at the time of payment for the

23  admission but is not due to the department until the first day

24  of the month following the actual date of the event for which

25  the admission is sold and becomes delinquent on the 21st day

26  of that month.

27         Section 5.  Except as otherwise provided herein, this

28  act shall take effect July 1, 2000.

29

30

31


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