| 1 | A bill to be entitled |
| 2 | An act relating to resale of tickets; amending s. 817.36, |
| 3 | F.S.; revising terminology; permitting resale of a ticket |
| 4 | to a professional sporting exhibition or professional |
| 5 | athletic contest at a price above the original sales price |
| 6 | in specified circumstances; providing for sales tax |
| 7 | collection on such resales; providing an effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Section 817.36, Florida Statutes, is amended to |
| 12 | read: |
| 13 | 817.36 Resale of tickets of common carriers, places of |
| 14 | amusement, etc.-- |
| 15 | (1)(a) Whoever offers shall offer for resale sale or sells |
| 16 | sell any ticket good for passage or accommodations on any common |
| 17 | carrier in this state and requests request or receives receive a |
| 18 | price in excess of $1 above the retail price charged therefor by |
| 19 | the original seller of said ticket commits shall be guilty of a |
| 20 | misdemeanor of the second degree, punishable as provided in s. |
| 21 | 775.082 or s. 775.083. |
| 22 | (b) The provisions of paragraph (a) this subsection shall |
| 23 | not apply to travel agencies that have an established place of |
| 24 | business in this state, which place of business is required to |
| 25 | pay state, county, and city occupational license taxes. |
| 26 | (2)(a) Whoever offers shall offer for resale sale or sells |
| 27 | sell any ticket good for admission to any sporting exhibition, |
| 28 | athletic contest, theater, or any exhibition where an admission |
| 29 | price is charged and requests request or receives receive a |
| 30 | price in excess of $1 above the retail admission price charged |
| 31 | therefor by the original seller of said ticket commits shall be |
| 32 | guilty of a misdemeanor of the second degree, punishable as |
| 33 | provided in s. 775.082 or s. 775.083. |
| 34 | (b)1. The provisions of paragraph (a) shall not apply to |
| 35 | an offer for the resale or to the resale of a ticket to a |
| 36 | professional sporting exhibition or a professional athletic |
| 37 | contest through an Internet website: |
| 38 | a. Operated by the manager of the facility at which the |
| 39 | exhibition or contest is occurring; or |
| 40 | b. Operated by the management of a sports team or league |
| 41 | that has been granted permission by the manager of the facility |
| 42 | at which the exhibition or contest is occurring to offer for |
| 43 | resale and to sell tickets to the exhibition or contest and the |
| 44 | team or league has received from the facility manager the rights |
| 45 | to be an original seller of such tickets. |
| 46 | 2. Sales tax for resales under this paragraph shall be |
| 47 | remitted to the Department of Revenue under s. 212.04 on that |
| 48 | portion of the ticket's resale price received by the reseller in |
| 49 | excess of those amounts that have already been taxed in |
| 50 | connection with prior sales of such ticket, with such excess |
| 51 | portion being deemed the sales price for the purposes of s. |
| 52 | 212.04. |
| 53 | (c)(b) The provisions of paragraph (a) this subsection |
| 54 | shall apply to travel agencies that have an established place of |
| 55 | business in this state, which place of business is required to |
| 56 | pay state, county, and city occupational license taxes, unless |
| 57 | such agencies are registered sellers of travel pursuant to part |
| 58 | XI of chapter 559 and adhere to the restriction of selling said |
| 59 | tickets as part of the travel packages specified in that part, |
| 60 | and such travel agencies are reselling said tickets on behalf of |
| 61 | the original sellers of said tickets. When any original seller |
| 62 | of tickets provides a travel agency with tickets in bulk, the |
| 63 | travel agent shall be deemed to be reselling the tickets on |
| 64 | behalf of the original seller. |
| 65 | Section 2. This act shall take effect July 1, 2006. |