Florida Senate - 2008 CS for SB 2324

By the Committee on Higher Education; and Senators Posey and Fasano

589-06439-08 20082324c1

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A bill to be entitled

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An act relating to the tax on sales, use, and other

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transactions; repealing s. 212.031(9), F.S.; repealing the

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exemption from the tax on the use of real property which

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applies to charges for the rental, lease, sublease, or

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license for the use of a skybox, luxury box, or other box

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seats during a high school or college football game;

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providing that the exempt status of charges imposed under

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a contract entered into before a specified date will end

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after another specified date; providing an effective date.

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

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     Section 1. Subsection (9) of section 212.031, Florida

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Statutes, is repealed. The exempt status of charges imposed under

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a contract entered into before July 1, 2008, terminates no later

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than January 1, 2011.

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     Section 2.  This act shall take effect July 1, 2008.

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