| 1 | A bill to be entitled |
| 2 | An act relating to an exemption from the tax on sales, |
| 3 | use, and other transactions; amending s. 212.031, F.S.; |
| 4 | deleting the exemption from the tax on rental or license |
| 5 | fees for the use of real property which applies to charges |
| 6 | for the rental, lease, sublease, or license for the use of |
| 7 | a skybox, luxury box, or other box seats during a high |
| 8 | school or college football game; providing that the |
| 9 | amendment is inapplicable to contracts entered into before |
| 10 | a specified date; providing that the exempt status of |
| 11 | charges imposed under any such contract ends after a |
| 12 | specified date; providing an effective date. |
| 13 |
|
| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
|
| 16 | Section 1. Subsections (9) and (10) of section 212.031, |
| 17 | Florida Statutes, are amended to read: |
| 18 | 212.031 Tax on rental or license fee for use of real |
| 19 | property.-- |
| 20 | (9) The rental, lease, sublease, or license for the use of |
| 21 | a skybox, luxury box, or other box seats for use during a high |
| 22 | school or college football game is exempt from the tax imposed |
| 23 | by this section when the charge for such rental, lease, |
| 24 | sublease, or license is imposed by a nonprofit sponsoring |
| 25 | organization which is qualified as nonprofit pursuant to s. |
| 26 | 501(c)(3) of the Internal Revenue Code. |
| 27 | (9)(10) Separately stated charges imposed by a convention |
| 28 | hall, exhibition hall, auditorium, stadium, theater, arena, |
| 29 | civic center, performing arts center, or publicly owned |
| 30 | recreational facility upon a lessee or licensee for food, drink, |
| 31 | or services required or available in connection with a lease or |
| 32 | license to use real property, including charges for laborers, |
| 33 | stagehands, ticket takers, event staff, security personnel, |
| 34 | cleaning staff, and other event-related personnel, advertising, |
| 35 | and credit card processing, are exempt from the tax imposed by |
| 36 | this section. |
| 37 | Section 2. The amendment to s. 212.031(9), Florida |
| 38 | Statutes, by this act does not affect contracts entered into |
| 39 | before January 1, 2005; however, the exempt status of charges |
| 40 | imposed under such a contract terminates no later than January |
| 41 | 1, 2010. In addition, the amendment does not affect any |
| 42 | exemption granted under chapter 212, Florida Statutes, to |
| 43 | nonprofit organizations that are qualified under s. 501(c)(3) of |
| 44 | the Internal Revenue Code of 1986, as amended. |
| 45 | Section 3. This act shall take effect July 1, 2005. |