Florida Senate - 2010 SB 2006 By Senator Lynn 7-01494-10 20102006__ 1 A bill to be entitled 2 An act relating to the admissions tax; amending s. 3 212.04, F.S.; exempting from the tax admission charges 4 to certain educational events; deleting the exemption 5 for admissions to events sponsored by certain entities 6 in certain venues; deleting certain definitions; 7 providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (a) of subsection (2) of section 12 212.04, Florida Statutes, is amended to read: 13 212.04 Admissions tax; rate, procedure, enforcement.— 14 (2)(a)1. No tax shall be levied on admissions to athletic 15 or other events sponsored by elementary schools, junior high 16 schools, middle schools, high schools, community colleges, 17 public or private colleges and universities, deaf and blind 18 schools, facilities of the youth services programs of the 19 Department of Children and Family Services, and state 20 correctional institutions when only student, faculty, or inmate 21 talent is used. However, this exemption shall not apply to 22 admission to athletic events sponsored by a state university, 23 and the proceeds of the tax collected on such admissions shall 24 be retained and used by each institution to support women’s 25 athletics as provided in s. 1006.71(2)(c). 26 2.a. No tax shall be levied on dues, membership fees, and 27 admission charges imposed by not-for-profit sponsoring 28 organizations. To receive this exemption, the sponsoring 29 organization must qualify as a not-for-profit entity under the 30 provisions of s. 501(c)(3) of the Internal Revenue Code of 1954, 31 as amended. 32 b. No tax shall be levied on admission charges to an 33 educational event sponsored by a public college, university, or 34 community collegegovernmental entity, sports authority, or35sports commissionwhen held in a museum, planetarium, 36 observatory, or large format or high-definition cinema owned by 37 the sponsorconvention hall, exhibition hall, auditorium,38stadium, theater, arena, civic center, performing arts center,39or publicly owned recreational facilityand when 100 percent of 40 the risk of success or failure lies with the sponsor of the 41 event and 100 percent of the funds at risk for the event belong 42 to the sponsor, and student or faculty talent is not exclusively 43 used.As used in this sub-subparagraph, the terms “sports44authority” and “sports commission” mean a nonprofit organization45that is exempt from federal income tax under s. 501(c)(3) of the46Internal Revenue Code and that contracts with a county or47municipal government for the purpose of promoting and attracting48sports-tourism events to the community with which it contracts.49This sub-subparagraph is repealed July 1, 2009.50 3. No tax shall be levied on an admission paid by a 51 student, or on the student’s behalf, to any required place of 52 sport or recreation if the student’s participation in the sport 53 or recreational activity is required as a part of a program or 54 activity sponsored by, and under the jurisdiction of, the 55 student’s educational institution, provided his or her 56 attendance is as a participant and not as a spectator. 57 4. No tax shall be levied on admissions to the National 58 Football League championship game, on admissions to any 59 semifinal game or championship game of a national collegiate 60 tournament, or on admissions to a Major League Baseball all-star 61 game. 62 5. A participation fee or sponsorship fee imposed by a 63 governmental entity as described in s. 212.08(6) for an athletic 64 or recreational program is exempt when the governmental entity 65 by itself, or in conjunction with an organization exempt under 66 s. 501(c)(3) of the Internal Revenue Code of 1954, as amended, 67 sponsors, administers, plans, supervises, directs, and controls 68 the athletic or recreational program. 69 6. Also exempt from the tax imposed by this section to the 70 extent provided in this subparagraph are admissions to live 71 theater, live opera, or live ballet productions in this state 72 which are sponsored by an organization that has received a 73 determination from the Internal Revenue Service that the 74 organization is exempt from federal income tax under s. 75 501(c)(3) of the Internal Revenue Code of 1954, as amended, if 76 the organization actively participates in planning and 77 conducting the event, is responsible for the safety and success 78 of the event, is organized for the purpose of sponsoring live 79 theater, live opera, or live ballet productions in this state, 80 has more than 10,000 subscribing members and has among the 81 stated purposes in its charter the promotion of arts education 82 in the communities which it serves, and will receive at least 20 83 percent of the net profits, if any, of the events which the 84 organization sponsors and will bear the risk of at least 20 85 percent of the losses, if any, from the events which it sponsors 86 if the organization employs other persons as agents to provide 87 services in connection with a sponsored event. Prior to March 1 88 of each year, such organization may apply to the department for 89 a certificate of exemption for admissions to such events 90 sponsored in this state by the organization during the 91 immediately following state fiscal year. The application shall 92 state the total dollar amount of admissions receipts collected 93 by the organization or its agents from such events in this state 94 sponsored by the organization or its agents in the year 95 immediately preceding the year in which the organization applies 96 for the exemption. Such organization shall receive the exemption 97 only to the extent of $1.5 million multiplied by the ratio that 98 such receipts bear to the total of such receipts of all 99 organizations applying for the exemption in such year; however, 100 in no event shall such exemption granted to any organization 101 exceed 6 percent of such admissions receipts collected by the 102 organization or its agents in the year immediately preceding the 103 year in which the organization applies for the exemption. Each 104 organization receiving the exemption shall report each month to 105 the department the total admissions receipts collected from such 106 events sponsored by the organization during the preceding month 107 and shall remit to the department an amount equal to 6 percent 108 of such receipts reduced by any amount remaining under the 109 exemption. Tickets for such events sold by such organizations 110 shall not reflect the tax otherwise imposed under this section. 111 7. Also exempt from the tax imposed by this section are 112 entry fees for participation in freshwater fishing tournaments. 113 8. Also exempt from the tax imposed by this section are 114 participation or entry fees charged to participants in a game, 115 race, or other sport or recreational event if spectators are 116 charged a taxable admission to such event. 117 9. No tax shall be levied on admissions to any postseason 118 collegiate football game sanctioned by the National Collegiate 119 Athletic Association. 120 Section 2. This act shall take effect July 1, 2010.