House Bill 0455
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 2000 HB 455
By Representative Brown
1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; amending s. 212.02, F.S.;
4 revising the definition of "admissions" to
5 include admissions to establishments that
6 offer, advertise, or engage in adult
7 entertainment services, for purposes of
8 imposition of tax thereon; creating s.
9 561.1107, F.S.; requiring the Division of
10 Alcoholic Beverages and Tobacco to report to
11 the Department of Revenue persons or
12 establishments licensed under the Beverage Law
13 that offer such services and do not have a
14 sales tax dealer's certificate of registration
15 displayed; providing an effective date.
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17 Be It Enacted by the Legislature of the State of Florida:
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19 Section 1. Subsection (1) of section 212.02, Florida
20 Statutes, is amended, and subsection (34) is added to said
21 section, to read:
22 212.02 Definitions.--The following terms and phrases
23 when used in this chapter have the meanings ascribed to them
24 in this section, except where the context clearly indicates a
25 different meaning:
26 (1) The term "admissions" means and includes the net
27 sum of money after deduction of any federal taxes for
28 admitting a person or vehicle or persons to any place of
29 amusement, sport, or recreation or for the privilege of
30 entering or staying in any place of amusement, sport, or
31 recreation, including, but not limited to, theaters, outdoor
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Florida House of Representatives - 2000 HB 455
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1 theaters, shows, exhibitions, games, races, establishments
2 offering, advertising, or engaged in adult entertainment
3 services, or any place where charge is made by way of sale of
4 tickets, gate charges, seat charges, box charges, season pass
5 charges, cover charges, greens fees, participation fees,
6 entrance fees, or other fees or receipts of anything of value
7 measured on an admission or entrance or length of stay or seat
8 box accommodations in any place where there is any exhibition,
9 amusement, sport, or recreation, and all dues and fees paid to
10 private clubs and membership clubs providing recreational or
11 physical fitness facilities, including, but not limited to,
12 golf, tennis, swimming, yachting, boating, athletic, exercise,
13 and fitness facilities, except physical fitness facilities
14 owned or operated by any hospital licensed under chapter 395.
15 (34) "Adult entertainment services" includes lingerie
16 modeling, bikini modeling, body shampoos, body scrubs, private
17 shower shows, peep shows, nude, seminude or topless dancing,
18 nude, seminude, or topless waitressing, lapdancing, friction
19 dancing, couch dancing, table dancing, erotic massage, erotic
20 performance, nude modeling, nude photo sessions, and personal
21 escort services.
22 Section 2. Section 561.1107, Florida Statutes, is
23 created to read:
24 561.1107 Inspection of licensed premises; adult
25 entertainment services.--In conducting inspections of
26 establishments licensed under the Beverage Law, the division
27 shall determine if each establishment offering, advertising,
28 or engaged in an adult entertainment service as defined by s.
29 212.02(34) that is licensed by the division is properly
30 registered with the Department of Revenue. Each month, the
31 division shall report to the Department of Revenue the name
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Florida House of Representatives - 2000 HB 455
521-172-00
1 and address of any such establishment that does not have a
2 certificate of registration conspicuously displayed as
3 required by s. 212.18(3).
4 Section 3. This act shall take effect January 1, 2001.
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7 HOUSE SUMMARY
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Revises the definition of "admissions" to include
9 admissions to establishments that offer, advertise, or
engage in adult entertainment services, for purposes of
10 imposition of sales tax thereon. Requires the Division of
Alcoholic Beverages and Tobacco to report to the
11 Department of Revenue persons or establishments licensed
under the Beverage Law that offer such services and do
12 not have a sales tax dealer's certificate of registration
displayed.
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