| 1 | Representative Ross offered the following: |
| 2 |
|
| 3 | Amendment (with title amendment) |
| 4 | Between lines 433 and 434, insert: |
| 5 | Section 14. Sections 3 and 4 of chapter 2000-345, Laws of |
| 6 | Florida, as amended by section 55 of chapter 2002-218, Laws of |
| 7 | Florida, are amended to read: |
| 8 | Section 3. Effective July 1, 2008 2006, subsection(10) of |
| 9 | section 212.031, Florida Statutes, as created by this act, is |
| 10 | repealed, and paragraph (a) of subsection (1) and subsection (3) |
| 11 | of said section, as amended by this act, are amended to read: |
| 12 | 212.031 Lease or rental of or license in real property.-- |
| 13 | (1)(a) It is declared to be the legislative intent that |
| 14 | every person is exercising a taxable privilege who engages in |
| 15 | the business of renting, leasing, letting, or granting a license |
| 16 | for the use of any real property unless such property is: |
| 17 | 1. Assessed as agricultural property under s. 193.461. |
| 18 | 2. Used exclusively as dwelling units. |
| 19 | 3. Property subject to tax on parking, docking, or storage |
| 20 | spaces under s. 212.03(6). |
| 21 | 4. Recreational property or the common elements of a |
| 22 | condominium when subject to a lease between the developer or |
| 23 | owner thereof and the condominium association in its own right |
| 24 | or as agent for the owners of individual condominium units or |
| 25 | the owners of individual condominium units. However, only the |
| 26 | lease payments on such property shall be exempt from the tax |
| 27 | imposed by this chapter, and any other use made by the owner or |
| 28 | the condominium association shall be fully taxable under this |
| 29 | chapter. |
| 30 | 5. A public or private street or right-of-way and poles, |
| 31 | conduits, fixtures, and similar improvements located on such |
| 32 | streets or rights-of-way, occupied or used by a utility or |
| 33 | franchised cable television company for utility or |
| 34 | communications or television purposes. For purposes of this |
| 35 | subparagraph, the term "utility" means any person providing |
| 36 | utility services as defined in s. 203.012. This exception also |
| 37 | applies to property, excluding buildings, wherever located, on |
| 38 | which antennas, cables, adjacent accessory structures, or |
| 39 | adjacent accessory equipment used in the provision of cellular, |
| 40 | enhanced specialized mobile radio, or personal communications |
| 41 | services are placed. |
| 42 | 6. A public street or road which is used for |
| 43 | transportation purposes. |
| 44 | 7. Property used at an airport exclusively for the purpose |
| 45 | of aircraft landing or aircraft taxiing or property used by an |
| 46 | airline for the purpose of loading or unloading passengers or |
| 47 | property onto or from aircraft or for fueling aircraft. |
| 48 | 8.a. Property used at a port authority, as defined in s. |
| 49 | 315.02(2), exclusively for the purpose of oceangoing vessels or |
| 50 | tugs docking, or such vessels mooring on property used by a port |
| 51 | authority for the purpose of loading or unloading passengers or |
| 52 | cargo onto or from such a vessel, or property used at a port |
| 53 | authority for fueling such vessels, or to the extent that the |
| 54 | amount paid for the use of any property at the port is based on |
| 55 | the charge for the amount of tonnage actually imported or |
| 56 | exported through the port by a tenant. |
| 57 | b. The amount charged for the use of any property at the |
| 58 | port in excess of the amount charged for tonnage actually |
| 59 | imported or exported shall remain subject to tax except as |
| 60 | provided in sub-subparagraph a. |
| 61 | 9. Property used as an integral part of the performance of |
| 62 | qualified production services. As used in this subparagraph, |
| 63 | the term "qualified production services" means any activity or |
| 64 | service performed directly in connection with the production of |
| 65 | a qualified motion picture, as defined in s. 212.06(1)(b), and |
| 66 | includes: |
| 67 | a. Photography, sound and recording, casting, location |
| 68 | managing and scouting, shooting, creation of special and optical |
| 69 | effects, animation, adaptation (language, media, electronic, or |
| 70 | otherwise), technological modifications, computer graphics, set |
| 71 | and stage support (such as electricians, lighting designers and |
| 72 | operators, greensmen, prop managers and assistants, and grips), |
| 73 | wardrobe (design, preparation, and management), hair and |
| 74 | makeup(design, production, and application), performing (such as |
| 75 | acting, dancing, and playing), designing and executing stunts, |
| 76 | coaching, consulting, writing, scoring, composing, |
| 77 | choreographing, script supervising, directing, producing, |
| 78 | transmitting dailies, dubbing, mixing, editing, cutting, |
| 79 | looping, printing, processing, duplicating, storing, and |
| 80 | distributing; |
| 81 | b. The design, planning, engineering, construction, |
| 82 | alteration, repair, and maintenance of real or personal property |
| 83 | including stages, sets, props, models, paintings, and facilities |
| 84 | principally required for the performance of those services |
| 85 | listed in sub-subparagraph a.; and |
| 86 | c. Property management services directly related to |
| 87 | property used in connection with the services described in sub- |
| 88 | subparagraphs a. and b. |
| 89 | 10. Leased, subleased, licensed, or rented to a person |
| 90 | providing food and drink concessionaire services within the |
| 91 | premises of a convention hall, exhibition hall, auditorium, |
| 92 | stadium, theater, arena, civic center, performing arts center, |
| 93 | publicly owned recreational facility, or any business operated |
| 94 | under a permit issued pursuant to chapter 550. A person |
| 95 | providing retail concessionaire services involving the sale of |
| 96 | food and drink or other tangible personal property within the |
| 97 | premises of an airport shall be subject to tax on the rental of |
| 98 | real property used for that purpose, but shall not be subject to |
| 99 | the tax on any license to use the property. For purposes of |
| 100 | this subparagraph, the term "sale" shall not include the leasing |
| 101 | of tangible personal property. |
| 102 | 11. Property occupied pursuant to an instrument calling |
| 103 | for payments which the department has declared, in a Technical |
| 104 | Assistance Advisement issued on or before March 15, 1993, to be |
| 105 | nontaxable pursuant to rule 12A-1.070(19)(c), Florida |
| 106 | Administrative Code; provided that this subparagraph shall only |
| 107 | apply to property occupied by the same person before and after |
| 108 | the execution of the subject instrument and only to those |
| 109 | payments made pursuant to such instrument, exclusive of renewals |
| 110 | and extensions thereof occurring after March 15, 1993. |
| 111 | (3) The tax imposed by this section shall be in addition |
| 112 | to the total amount of the rental or license fee, shall be |
| 113 | charged by the lessor or person receiving the rent or payment in |
| 114 | and by a rental or license fee arrangement with the lessee or |
| 115 | person paying the rental or license fee, and shall be due and |
| 116 | payable at the time of the receipt of such rental or license fee |
| 117 | payment by the lessor or other person who receives the rental or |
| 118 | payment. The owner, lessor, or person receiving the rent or |
| 119 | license fee shall remit the tax to the department at the times |
| 120 | and in the manner hereinafter provided for dealers to remit |
| 121 | taxes under this chapter. The same duties imposed by this |
| 122 | chapter upon dealers in tangible personal property respecting |
| 123 | the collection and remission of the tax; the making of returns; |
| 124 | the keeping of books, records, and accounts; and the compliance |
| 125 | with the rules and regulations of the department in the |
| 126 | administration of this chapter shall apply to and be binding |
| 127 | upon all persons who manage any leases or operate real property, |
| 128 | hotels, apartment houses, roominghouses, or tourist and trailer |
| 129 | camps and all persons who collect or receive rents or license |
| 130 | fees taxable under this chapter on behalf of owners or lessors. |
| 131 | Section 4. Effective July 1, 2008 2006, paragraph(b) of |
| 132 | subsection (1), paragraph (a) of subsection (2), and subsection |
| 133 | (3) of section 212.04, Florida Statutes, as amended by this act, |
| 134 | are amended to read: |
| 135 | 212.04 Admissions tax; rate, procedure, enforcement.-- |
| 136 | (1) |
| 137 | (b) For the exercise of such privilege, a tax is levied at |
| 138 | the rate of 6 percent of sales price, or the actual value |
| 139 | received from such admissions, which 6 percent shall be added to |
| 140 | and collected with all such admissions from the purchaser |
| 141 | thereof, and such tax shall be paid for the exercise of the |
| 142 | privilege as defined in the preceding paragraph. Each ticket |
| 143 | must show on its face the actual sales price of the admission, |
| 144 | or each dealer selling the admission must prominently display at |
| 145 | the box office or other place where the admission charge is made |
| 146 | a notice disclosing the price of the admission, and the tax |
| 147 | shall be computed and collected on the basis of the actual price |
| 148 | of the admission charged by the dealer. The sale price or |
| 149 | actual value of admission shall, for the purpose of this |
| 150 | chapter, be that price remaining after deduction of federal |
| 151 | taxes, if any, imposed upon such admission, and, the rate of tax |
| 152 | on each admission shall be according to the brackets established |
| 153 | by s. 212.12(9). |
| 154 | (2)(a)1. No tax shall be levied on admissions to athletic |
| 155 | or other events sponsored by elementary schools, junior high |
| 156 | schools, middle schools, high schools, community colleges, |
| 157 | public or private colleges and universities, deaf and blind |
| 158 | schools, facilities of the youth services programs of the |
| 159 | Department of Children and Family Services, and state |
| 160 | correctional institutions when only student, faculty, or inmate |
| 161 | talent is used. However, this exemption shall not apply to |
| 162 | admission to athletic events sponsored by an institution within |
| 163 | the State University System, and the proceeds of the tax |
| 164 | collected on such admissions shall be retained and used by each |
| 165 | institution to support women's athletics as provided in s. |
| 166 | 240.533(3)(c). |
| 167 | 2.a. No tax shall be levied on dues, membership fees, and |
| 168 | admission charges imposed by not-for-profit sponsoring |
| 169 | organizations. To receive this exemption, the sponsoring |
| 170 | organization must qualify as a not-for-profit entity under the |
| 171 | provisions of s. 501(c)(3) of the Internal Revenue Code of 1954, |
| 172 | as amended. |
| 173 | b. No tax imposed by this section and not actually |
| 174 | collected before August 1, 1992, shall be due from any museum or |
| 175 | historic building owned by any political subdivision of the |
| 176 | state. |
| 177 | 3. No tax shall be levied on an admission paid by a |
| 178 | student, or on the student's behalf, to any required place of |
| 179 | sport or recreation if the student's participation in the sport |
| 180 | or recreational activity is required as a part of a program or |
| 181 | activity sponsored by, and under the jurisdiction of, the |
| 182 | student's educational institution, provided his or her |
| 183 | attendance is as a participant and not as a spectator. |
| 184 | 4. No tax shall be levied on admissions to the National |
| 185 | Football League championship game, on admissions to any |
| 186 | semifinal game or championship game of a national collegiate |
| 187 | tournament, or on admissions to a Major League Baseball all-star |
| 188 | game. |
| 189 | 5. A participation fee or sponsorship fee imposed by a |
| 190 | governmental entity as described in s. 212.08(6) for an athletic |
| 191 | or recreational program is exempt when the governmental entity |
| 192 | by itself, or in conjunction with an organization exempt under |
| 193 | s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, |
| 194 | sponsors, administers, plans, supervises, directs, and controls |
| 195 | the athletic or recreational program. |
| 196 | 6. Also exempt from the tax imposed by this section to the |
| 197 | extent provided in this subparagraph are admissions to live |
| 198 | theater, live opera, or live ballet productions in this state |
| 199 | which are sponsored by an organization that has received a |
| 200 | determination from the Internal Revenue Service that the |
| 201 | organization is exempt from federal income tax under s. |
| 202 | 501(c)(3) of the Internal Revenue Code of 1954, as amended, if |
| 203 | the organization actively participates in planning and |
| 204 | conducting the event, is responsible for the safety and success |
| 205 | of the event, is organized for the purpose of sponsoring live |
| 206 | theater, live opera, or live ballet productions in this state, |
| 207 | has more than 10,000 subscribing members and has among the |
| 208 | stated purposes in its charter the promotion of arts education |
| 209 | in the communities which it serves, and will receive at least 20 |
| 210 | percent of the net profits, if any, of the events which the |
| 211 | organization sponsors and will bear the risk of at least 20 |
| 212 | percent of the losses, if any, from the events which it sponsors |
| 213 | if the organization employs other persons as agents to provide |
| 214 | services in connection with a sponsored event. Prior to March 1 |
| 215 | of each year, such organization may apply to the department for |
| 216 | a certificate of exemption for admissions to such events |
| 217 | sponsored in this state by the organization during the |
| 218 | immediately following state fiscal year. The application shall |
| 219 | state the total dollar amount of admissions receipts collected |
| 220 | by the organization or its agents from such events in this state |
| 221 | sponsored by the organization or its agents in the year |
| 222 | immediately preceding the year in which the organization applies |
| 223 | for the exemption. Such organization shall receive the exemption |
| 224 | only to the extent of $1.5 million multiplied by the ratio that |
| 225 | such receipts bear to the total of such receipts of all |
| 226 | organizations applying for the exemption in such year; however, |
| 227 | in no event shall such exemption granted to any organization |
| 228 | exceed 6 percent of such admissions receipts collected by the |
| 229 | organization or its agents in the year immediately preceding the |
| 230 | year in which the organization applies for the exemption. Each |
| 231 | organization receiving the exemption shall report each month to |
| 232 | the department the total admissions receipts collected from such |
| 233 | events sponsored by the organization during the preceding month |
| 234 | and shall remit to the department an amount equal to 6 percent |
| 235 | of such receipts reduced by any amount remaining under the |
| 236 | exemption. Tickets for such events sold by such organizations |
| 237 | shall not reflect the tax otherwise imposed under this section. |
| 238 | 7. Also exempt from the tax imposed by this section are |
| 239 | entry fees for participation in freshwater fishing tournaments. |
| 240 | 8. Also exempt from the tax imposed by this section are |
| 241 | participation or entry fees charged to participants in a game, |
| 242 | race, or other sport or recreational event if spectators are |
| 243 | charged a taxable admission to such event. |
| 244 | 9. No tax shall be levied on admissions to any postseason |
| 245 | collegiate football game sanctioned by the National Collegiate |
| 246 | Athletic Association. |
| 247 | (3) Such taxes shall be paid and remitted at the same time |
| 248 | and in the same manner as provided for remitting taxes on sales |
| 249 | of tangible personal property, as hereinafter provided. |
| 250 |
|
| 251 |
|
| 252 | ================ T I T L E A M E N D M E N T ============= |
| 253 | Between lines 53 and 54, insert: |
| 254 |
|
| 255 | amending ss. 3 and 4, ch. 2000-345, Laws of Florida, as amended; |
| 256 | extending for 2 years a tax exemption provided for certain real |
| 257 | property that is rented, leased, subleased, or licensed to a |
| 258 | concessionaire; providing requirements for collecting the tax |
| 259 | imposed on certain rentals, leases, or licenses; providing |
| 260 | requirements for determining the sale price or actual value of |
| 261 | certain ticket sales; extending for 2 years a tax exemption |
| 262 | provided for certain admission charges; providing requirements |
| 263 | for collecting the tax on certain admissions; |