Florida Senate - 2010                                    SB 1070
       
       
       
       By Senator Altman
       
       
       
       
       24-00915A-10                                          20101070__
    1                        A bill to be entitled                      
    2         An act relating to the tax on admissions; amending s.
    3         212.04, F.S.; creating an exemption from the tax on
    4         admissions for certain events sponsored by a
    5         governmental entity, sports authority, or sports
    6         commission; providing an effective date.
    7  
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (2) of section 212.04, Florida
   11  Statutes, is amended to read:
   12         212.04 Admissions tax; rate, procedure, enforcement.—
   13         (2)(a)1. No tax shall be levied on admissions to athletic
   14  or other events sponsored by elementary schools, junior high
   15  schools, middle schools, high schools, community colleges,
   16  public or private colleges and universities, deaf and blind
   17  schools, facilities of the youth services programs of the
   18  Department of Children and Family Services, and state
   19  correctional institutions when only student, faculty, or inmate
   20  talent is used. However, this exemption shall not apply to
   21  admission to athletic events sponsored by a state university,
   22  and the proceeds of the tax collected on such admissions shall
   23  be retained and used by each institution to support women’s
   24  athletics as provided in s. 1006.71(2)(c).
   25         2.a. No tax shall be levied on dues, membership fees, and
   26  admission charges imposed by not-for-profit sponsoring
   27  organizations. To receive this exemption, the sponsoring
   28  organization must qualify as a not-for-profit entity under the
   29  provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
   30  as amended.
   31         b. A tax may not be levied on admission charges to an event
   32  sponsored by a governmental entity, sports authority, or sports
   33  commission if the event is held in a convention hall, exhibition
   34  hall, auditorium, stadium, theater, arena, civic center,
   35  performing arts center, or publicly owned recreational facility
   36  and all of the risk of success or failure lies with the sponsor
   37  of the event and all of the funds at risk for the event belong
   38  to the sponsor. As used in this sub-subparagraph, the terms
   39  “sports authority” and “sports commission” mean a nonprofit
   40  organization that is exempt from federal income tax under s.
   41  501(c)(3) of the Internal Revenue Code and that contracts with a
   42  county or municipal government for the purpose of promoting and
   43  attracting sports-tourism events to the community with which it
   44  contracts. No tax shall be levied on admission charges to an
   45  event sponsored by a governmental entity, sports authority, or
   46  sports commission when held in a convention hall, exhibition
   47  hall, auditorium, stadium, theater, arena, civic center,
   48  performing arts center, or publicly owned recreational facility
   49  and when 100 percent of the risk of success or failure lies with
   50  the sponsor of the event and 100 percent of the funds at risk
   51  for the event belong to the sponsor, and student or faculty
   52  talent is not exclusively used. As used in this sub
   53  subparagraph, the terms “sports authority” and “sports
   54  commission” mean a nonprofit organization that is exempt from
   55  federal income tax under s. 501(c)(3) of the Internal Revenue
   56  Code and that contracts with a county or municipal government
   57  for the purpose of promoting and attracting sports-tourism
   58  events to the community with which it contracts. This sub
   59  subparagraph is repealed July 1, 2009.
   60         3. No tax shall be levied on an admission paid by a
   61  student, or on the student’s behalf, to any required place of
   62  sport or recreation if the student’s participation in the sport
   63  or recreational activity is required as a part of a program or
   64  activity sponsored by, and under the jurisdiction of, the
   65  student’s educational institution, provided his or her
   66  attendance is as a participant and not as a spectator.
   67         4. No tax shall be levied on admissions to the National
   68  Football League championship game, on admissions to any
   69  semifinal game or championship game of a national collegiate
   70  tournament, or on admissions to a Major League Baseball all-star
   71  game.
   72         5. A participation fee or sponsorship fee imposed by a
   73  governmental entity as described in s. 212.08(6) for an athletic
   74  or recreational program is exempt when the governmental entity
   75  by itself, or in conjunction with an organization exempt under
   76  s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
   77  sponsors, administers, plans, supervises, directs, and controls
   78  the athletic or recreational program.
   79         6. Also exempt from the tax imposed by this section to the
   80  extent provided in this subparagraph are admissions to live
   81  theater, live opera, or live ballet productions in this state
   82  which are sponsored by an organization that has received a
   83  determination from the Internal Revenue Service that the
   84  organization is exempt from federal income tax under s.
   85  501(c)(3) of the Internal Revenue Code of 1954, as amended, if
   86  the organization actively participates in planning and
   87  conducting the event, is responsible for the safety and success
   88  of the event, is organized for the purpose of sponsoring live
   89  theater, live opera, or live ballet productions in this state,
   90  has more than 10,000 subscribing members and has among the
   91  stated purposes in its charter the promotion of arts education
   92  in the communities which it serves, and will receive at least 20
   93  percent of the net profits, if any, of the events which the
   94  organization sponsors and will bear the risk of at least 20
   95  percent of the losses, if any, from the events which it sponsors
   96  if the organization employs other persons as agents to provide
   97  services in connection with a sponsored event. Prior to March 1
   98  of each year, such organization may apply to the department for
   99  a certificate of exemption for admissions to such events
  100  sponsored in this state by the organization during the
  101  immediately following state fiscal year. The application shall
  102  state the total dollar amount of admissions receipts collected
  103  by the organization or its agents from such events in this state
  104  sponsored by the organization or its agents in the year
  105  immediately preceding the year in which the organization applies
  106  for the exemption. Such organization shall receive the exemption
  107  only to the extent of $1.5 million multiplied by the ratio that
  108  such receipts bear to the total of such receipts of all
  109  organizations applying for the exemption in such year; however,
  110  in no event shall such exemption granted to any organization
  111  exceed 6 percent of such admissions receipts collected by the
  112  organization or its agents in the year immediately preceding the
  113  year in which the organization applies for the exemption. Each
  114  organization receiving the exemption shall report each month to
  115  the department the total admissions receipts collected from such
  116  events sponsored by the organization during the preceding month
  117  and shall remit to the department an amount equal to 6 percent
  118  of such receipts reduced by any amount remaining under the
  119  exemption. Tickets for such events sold by such organizations
  120  shall not reflect the tax otherwise imposed under this section.
  121         7. Also exempt from the tax imposed by this section are
  122  entry fees for participation in freshwater fishing tournaments.
  123         8. Also exempt from the tax imposed by this section are
  124  participation or entry fees charged to participants in a game,
  125  race, or other sport or recreational event if spectators are
  126  charged a taxable admission to such event.
  127         9. No tax shall be levied on admissions to any postseason
  128  collegiate football game sanctioned by the National Collegiate
  129  Athletic Association.
  130         (b) No municipality of the state shall levy an excise tax
  131  on admissions.
  132         (c) The taxes imposed by this section shall be collected in
  133  addition to the admission tax collected pursuant to s. 550.0951,
  134  but the amount collected under s. 550.0951 shall not be subject
  135  to taxation under this chapter.
  136         Section 2. This act shall take effect July 1, 2010.