House Bill hb0547c1

    Florida House of Representatives - 2001              CS/HB 547

        By the Committee on Business Regulation and
    Representatives Harrell, Murman, Maygarden, Wallace, Bennett
    and Littlefield




  1                      A bill to be entitled

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

  3         other transactions; amending s. 212.02, F.S.;

  4         providing that dues and fees paid to private

  5         physical fitness facilities are not subject to

  6         the tax; excluding country clubs from the

  7         exemption for physical fitness facilities;

  8         providing that the exemption does not apply to

  9         contracts entered into and financed prior to

10         the effective date of the act; providing an

11         effective date.

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

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15         Section 1.  Subsection (1) of section 212.02, Florida

16  Statutes, is amended to read:

17         212.02  Definitions.--The following terms and phrases

18  when used in this chapter have the meanings ascribed to them

19  in this section, except where the context clearly indicates a

20  different meaning:

21         (1)  The term "admissions" means and includes the net

22  sum of money after deduction of any federal taxes for

23  admitting a person or vehicle or persons to any place of

24  amusement, sport, or recreation or for the privilege of

25  entering or staying in any place of amusement, sport, or

26  recreation, including, but not limited to, theaters, outdoor

27  theaters, shows, exhibitions, games, races, or any place where

28  charge is made by way of sale of tickets, gate charges, seat

29  charges, box charges, season pass charges, cover charges,

30  greens fees, participation fees, entrance fees, or other fees

31  or receipts of anything of value measured on an admission or

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    Florida House of Representatives - 2001              CS/HB 547

    190-982-01






  1  entrance or length of stay or seat box accommodations in any

  2  place where there is any exhibition, amusement, sport, or

  3  recreation, and all dues and fees paid to private clubs and

  4  membership clubs providing recreational or physical fitness

  5  facilities, including, but not limited to, golf, tennis,

  6  swimming, yachting, and boating, athletic, exercise, and

  7  fitness facilities, except physical fitness facilities owned

  8  or operated by any hospital licensed under chapter 395. As

  9  used in this subsection, "physical fitness facilities" does

10  not include country clubs that have as their primary function

11  the provision of a social life and recreational amenities to

12  their members and for which a program of physical exercise is

13  merely incidental to membership. As used in this subsection,

14  "country club" means a facility that offers its members a

15  variety of services that may include, but are not limited to,

16  social activities; dining; banquet, catering, and lounge

17  facilities; swimming; yachting; golf; tennis; and spas.

18         Section 2.  The provisions of s. 212.02(1), Florida

19  Statutes, as amended by this act, do not apply to contracts

20  entered into and financed prior to July 1, 2001. Sales tax was

21  due at the time the contract was entered into and is not

22  subject to refund, even though the contract holder is entitled

23  to use the physical fitness facility after July 1, 2001.

24         Section 3.  This act shall take effect July 1, 2001.

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