Senate Bill sb2168

    Florida Senate - 2004                                  SB 2168

    By Senator Fasano





    11-1445-04

  1                      A bill to be entitled

  2         An act relating to tax exemptions; amending s.

  3         196.196, F.S.; exempting property owned by a

  4         not-for-profit fraternal or benevolent

  5         organization and used as a bar or restaurant

  6         from ad valorem taxation under certain

  7         circumstances; providing an effective date.

  8  

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

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11         Section 1.  Subsection (4) is added to section 196.196,

12  Florida Statutes, to read:

13         196.196  Determining whether property is entitled to

14  charitable, religious, scientific, or literary exemption.--

15         (4)  Property used by a not-for-profit fraternal or

16  benevolent organization for a bar or restaurant is exempt from

17  ad valorem taxation when the profit from such operation is

18  used exclusively for exempt charitable, educational, literary,

19  scientific, or religious purposes.

20         Section 2.  This act shall take effect July 1, 2004.

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23                          SENATE SUMMARY

24    Exempts property used as a bar or restaurant by certain
      not-for-profit fraternal or benevolent organizations from
25    ad valorem taxes under certain circumstances.

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