Senate Bill sb0154

    Florida Senate - 2006                                   SB 154

    By Senator Baker





    20-69-06

  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         redefining the term "admissions" to exclude

  5         dues and fees paid to health clubs or physical

  6         fitness facilities, thereby eliminating the

  7         applicability of the tax to such dues and fees;

  8         providing an effective date.

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

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

13  Statutes, is amended to read:

14         212.02  Definitions.--The following terms and phrases

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

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

17  different meaning:

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

19  sum of money after deduction of any federal taxes for

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

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

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

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

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

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

26  charges, box charges, season pass charges, cover charges,

27  greens fees, participation fees, entrance fees, or other fees

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

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

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

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

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






    Florida Senate - 2006                                   SB 154
    20-69-06




 1  membership clubs providing recreational or physical fitness

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

 3  swimming, yachting, boating, and athletic, exercise, and

 4  fitness facilities, except health clubs or physical fitness

 5  facilities owned or operated by any hospital licensed under

 6  chapter 395.

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

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