Senate Bill sb1534

    Florida Senate - 2006                                  SB 1534

    By Senator Fasano





    11-729A-06

  1                      A bill to be entitled

  2         An act relating to the resale of tickets to

  3         college or professional sporting events;

  4         amending s. 817.36, F.S.; exempting such

  5         resales from "scalping" prohibitions in certain

  6         situations; providing for the collection of

  7         sales and use taxes on such sales; providing an

  8         effective date.

  9  

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

11  

12         Section 1.  Subsection (2) of section 817.36, Florida

13  Statutes, is amended to read:

14         817.36  Resale of tickets of common carriers, places of

15  amusement, etc.--

16         (2)(a)  Whoever shall offer for resale or resell sale

17  or sell any ticket good for admission to any sporting

18  exhibition, athletic contest, theater, or any exhibition where

19  an admission price is charged and request or receive a price

20  in excess of $1 above the retail admission price charged

21  therefor by the original seller of the said ticket commits

22  shall be guilty of a misdemeanor of the second degree,

23  punishable as provided in s. 775.082 or s. 775.083.

24         (b)1.  However, this subsection does not apply to the

25  offer or resale of an admission ticket to a professional

26  sporting event or athletic contest if the ticket is offered

27  through an Internet website that is operated by or with

28  written permission from the manager of the facility where the

29  event is held or from the management of the team or league if

30  the team or league has received from the facility manager the

31  right to be an original seller of tickets to the event.

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    Florida Senate - 2006                                  SB 1534
    11-729A-06




 1         2.  Sales tax pursuant to s. 212.04 shall be remitted

 2  on the portion of the resale price received by the seller

 3  which exceeds the sale price upon which sales tax has been

 4  collected on the prior sale of the ticket. The excess portion

 5  received by the reseller shall be deemed the admission price

 6  for tax purposes.

 7         (c)(b)  The provisions of this subsection shall apply

 8  to travel agencies that have an established place of business

 9  in this state, which place of business is required to pay

10  state, county, and city occupational license taxes, unless

11  such agencies are registered sellers of travel pursuant to

12  part XI of chapter 559 and adhere to the restriction of

13  selling said tickets as part of the travel packages specified

14  in that part, and such travel agencies are reselling said

15  tickets on behalf of the original sellers of said tickets.

16  When any original seller of tickets provides a travel agency

17  with tickets in bulk, the travel agent shall be deemed to be

18  reselling the tickets on behalf of the original seller.

19         Section 2.  This act shall take effect July 1, 2006.

20  

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22                          SENATE SUMMARY

23    Exempts the Internet sale of tickets to professional
      sporting events from "scalping" prohibitions under
24    certain circumstances. Provides for the collection of
      sales and use taxes on the sale.
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CODING: Words stricken are deletions; words underlined are additions.