| 1 | Representative Lopez-Cantera offered the following: |
| 2 |
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| 3 | Amendment to Senate Amendment (430878) (with title |
| 4 | amendment) |
| 5 | Remove lines 49-110 and insert: |
| 6 | 4. No tax shall be levied on admissions to the National |
| 7 | Football League championship game, on admissions to any |
| 8 | semifinal game or championship game of a national collegiate |
| 9 | tournament, or on admissions to a Major League Baseball all-star |
| 10 | game. |
| 11 | 5. A participation fee or sponsorship fee imposed by a |
| 12 | governmental entity as described in s. 212.08(6) for an athletic |
| 13 | or recreational program is exempt when the governmental entity |
| 14 | by itself, or in conjunction with an organization exempt under |
| 15 | s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, |
| 16 | sponsors, administers, plans, supervises, directs, and controls |
| 17 | the athletic or recreational program. |
| 18 | 6. Also exempt from the tax imposed by this section to the |
| 19 | extent provided in this subparagraph are admissions to live |
| 20 | theater, live opera, or live ballet productions in this state |
| 21 | which are sponsored by an organization that has received a |
| 22 | determination from the Internal Revenue Service that the |
| 23 | organization is exempt from federal income tax under s. |
| 24 | 501(c)(3) of the Internal Revenue Code of 1954, as amended, if |
| 25 | the organization actively participates in planning and |
| 26 | conducting the event, is responsible for the safety and success |
| 27 | of the event, is organized for the purpose of sponsoring live |
| 28 | theater, live opera, or live ballet productions in this state, |
| 29 | has more than 10,000 subscribing members and has among the |
| 30 | stated purposes in its charter the promotion of arts education |
| 31 | in the communities which it serves, and will receive at least 20 |
| 32 | percent of the net profits, if any, of the events which the |
| 33 | organization sponsors and will bear the risk of at least 20 |
| 34 | percent of the losses, if any, from the events which it sponsors |
| 35 | if the organization employs other persons as agents to provide |
| 36 | services in connection with a sponsored event. Prior to March 1 |
| 37 | of each year, such organization may apply to the department for |
| 38 | a certificate of exemption for admissions to such events |
| 39 | sponsored in this state by the organization during the |
| 40 | immediately following state fiscal year. The application shall |
| 41 | state the total dollar amount of admissions receipts collected |
| 42 | by the organization or its agents from such events in this state |
| 43 | sponsored by the organization or its agents in the year |
| 44 | immediately preceding the year in which the organization applies |
| 45 | for the exemption. Such organization shall receive the exemption |
| 46 | only to the extent of $1.5 million multiplied by the ratio that |
| 47 | such receipts bear to the total of such receipts of all |
| 48 | organizations applying for the exemption in such year; however, |
| 49 | in no event shall such exemption granted to any organization |
| 50 | exceed 6 percent of such admissions receipts collected by the |
| 51 | organization or its agents in the year immediately preceding the |
| 52 | year in which the organization applies for the exemption. Each |
| 53 | organization receiving the exemption shall report each month to |
| 54 | the department the total admissions receipts collected from such |
| 55 | events sponsored by the organization during the preceding month |
| 56 | and shall remit to the department an amount equal to 6 percent |
| 57 | of such receipts reduced by any amount remaining under the |
| 58 | exemption. Tickets for such events sold by such organizations |
| 59 | shall not reflect the tax otherwise imposed under this section. |
| 60 | 7. Also exempt from the tax imposed by this section are |
| 61 | entry fees for participation in freshwater fishing tournaments. |
| 62 | 8. Also exempt from the tax imposed by this section are |
| 63 | participation or entry fees charged to participants in a game, |
| 64 | race, or other sport or recreational event if spectators are |
| 65 | charged a taxable admission to such event. |
| 66 | 9. No tax shall be levied on admissions to any postseason |
| 67 | collegiate football game sanctioned by the National Collegiate |
| 68 | Athletic Association. |
| 69 | Section 3. Paragraph (d) of subsection (7) of section |
| 70 | 212.08, Florida Statutes, is amended to read: |
| 71 | 212.08 Sales, rental, use, consumption, distribution, and |
| 72 | storage tax; specified exemptions.--The sale at retail, the |
| 73 | rental, the use, the consumption, the distribution, and the |
| 74 | storage to be used or consumed in this state of the following |
| 75 | are hereby specifically exempt from the tax imposed by this |
| 76 | chapter. |
| 77 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 78 | entity by this chapter do not inure to any transaction that is |
| 79 | otherwise taxable under this chapter when payment is made by a |
| 80 | representative or employee of the entity by any means, |
| 81 | including, but not limited to, cash, check, or credit card, even |
| 82 | when that representative or employee is subsequently reimbursed |
| 83 | by the entity. In addition, exemptions provided to any entity by |
| 84 | this subsection do not inure to any transaction that is |
| 85 | otherwise taxable under this chapter unless the entity has |
| 86 | obtained a sales tax exemption certificate from the department |
| 87 | or the entity obtains or provides other documentation as |
| 88 | required by the department. Eligible purchases or leases made |
| 89 | with such a certificate must be in strict compliance with this |
| 90 | subsection and departmental rules, and any person who makes an |
| 91 | exempt purchase with a certificate that is not in strict |
| 92 | compliance with this subsection and the rules is liable for and |
| 93 | shall pay the tax. The department may adopt rules to administer |
| 94 | this subsection. |
| 95 | (d) Feeds.--Feeds for poultry, ostriches, and livestock, |
| 96 | including racehorses and dairy cows, are exempt. |
| 97 | Section 4. (1) Subsection (9) of section 212.031, Florida |
| 98 | Statutes, is repealed. |
| 99 | (2) The exemption provided under s. 212.031(9), Florida |
| 100 | Statutes, prior to its repeal by this act, for charges imposed |
| 101 | under a contract entered into before July 1, 2008, terminates no |
| 102 | later than January 1, 2011. |
| 103 |
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| 104 | ----------------------------------------------------- |
| 105 | T I T L E A M E N D M E N T |
| 106 | Remove line 116 and insert: |
| 107 | on admissions to certain sport championship games; amending s. |
| 108 | 212.08, F.S.; repealing a sales and use tax exemption for |
| 109 | ostrich feed; repealing s. 212.031(9), F.S., relating to the |
| 110 | exemption from the tax on the use of real property which applies |
| 111 | to charges for the rental, lease, sublease, or license for the |
| 112 | use of a skybox, luxury box, or other box seats during a high |
| 113 | school or college football game; providing that the exempt |
| 114 | status of charges imposed under certain contracts will end after |
| 115 | a specified date; |