Florida Senate - 2013                          SENATOR AMENDMENT
       Bill No. CS for CS for CS for SB 306
                                Barcode 565116                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                 Floor: WD/2R          .                                
             04/29/2013 05:08 PM       .                                

       Senator Simmons moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 219 and 220
    4  insert:
    5         Section 2. Paragraph (a) of subsection (2) of section
    6  212.04, Florida Statutes, is amended to read:
    7         212.04 Admissions tax; rate, procedure, enforcement.—
    8         (2)(a)1. A No tax may not shall be levied on admissions to
    9  athletic or other events sponsored by elementary schools, junior
   10  high schools, middle schools, high schools, community colleges,
   11  public or private colleges and universities, deaf and blind
   12  schools, facilities of the youth services programs of the
   13  Department of Children and Family Services, and state
   14  correctional institutions when only student, faculty, or inmate
   15  talent is used. However, this exemption does shall not apply to
   16  admission to athletic events sponsored by a state university,
   17  and the proceeds of the tax collected on such admissions shall
   18  be retained and used by each institution to support women’s
   19  athletics as provided in s. 1006.71(2)(c).
   20         2.a. A No tax may not shall be levied on dues, membership
   21  fees, and admission charges imposed by not-for-profit sponsoring
   22  organizations. To receive this exemption, the sponsoring
   23  organization must qualify as a not-for-profit entity under the
   24  provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
   25  as amended.
   26         b. A No tax may not shall be levied on admission charges to
   27  an event sponsored by a governmental entity, sports authority,
   28  or sports commission when held in a convention hall, exhibition
   29  hall, auditorium, stadium, theater, arena, civic center,
   30  performing arts center, or publicly owned recreational facility
   31  and when 100 percent of the risk of success or failure lies with
   32  the sponsor of the event and 100 percent of the funds at risk
   33  for the event belong to the sponsor, and student or faculty
   34  talent is not exclusively used. As used in this sub
   35  subparagraph, the terms “sports authority” and “sports
   36  commission” mean a nonprofit organization that is exempt from
   37  federal income tax under s. 501(c)(3) of the Internal Revenue
   38  Code and that contracts with a county or municipal government
   39  for the purpose of promoting and attracting sports-tourism
   40  events to the community with which it contracts.
   41         3. A No tax may not shall be levied on an admission paid by
   42  a student, or on the student’s behalf, to any required place of
   43  sport or recreation if the student’s participation in the sport
   44  or recreational activity is required as a part of a program or
   45  activity sponsored by, and under the jurisdiction of, the
   46  student’s educational institution, provided his or her
   47  attendance is as a participant and not as a spectator.
   48         4. A No tax may not shall be levied on admissions to the
   49  National Football League championship game or Pro Bowl; on
   50  admissions to any semifinal game or championship game of a
   51  national collegiate tournament; on admissions to a Major League
   52  Baseball, Major League Soccer, National Basketball Association,
   53  or National Hockey League all-star game; on admissions to the
   54  Major League Baseball Home Run Derby held before the Major
   55  League Baseball All-Star Game; or on admissions to the National
   56  Basketball Association All-Star week events that are produced by
   57  the National Basketball Association and held at an arena,
   58  convention center, or municipal facility Rookie Challenge,
   59  Celebrity Game, 3-Point Shooting Contest, or Slam Dunk
   60  Challenge.
   61         5. A participation fee or sponsorship fee imposed by a
   62  governmental entity as described in s. 212.08(6) for an athletic
   63  or recreational program is exempt when the governmental entity
   64  by itself, or in conjunction with an organization exempt under
   65  s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
   66  sponsors, administers, plans, supervises, directs, and controls
   67  the athletic or recreational program.
   68         6. Also exempt from the tax imposed by this section to the
   69  extent provided in this subparagraph are admissions to live
   70  theater, live opera, or live ballet productions in this state
   71  which are sponsored by an organization that has received a
   72  determination from the Internal Revenue Service that the
   73  organization is exempt from federal income tax under s.
   74  501(c)(3) of the Internal Revenue Code of 1954, as amended, if
   75  the organization actively participates in planning and
   76  conducting the event, is responsible for the safety and success
   77  of the event, is organized for the purpose of sponsoring live
   78  theater, live opera, or live ballet productions in this state,
   79  has more than 10,000 subscribing members and has among the
   80  stated purposes in its charter the promotion of arts education
   81  in the communities which it serves, and will receive at least 20
   82  percent of the net profits, if any, of the events which the
   83  organization sponsors and will bear the risk of at least 20
   84  percent of the losses, if any, from the events which it sponsors
   85  if the organization employs other persons as agents to provide
   86  services in connection with a sponsored event. Before Prior to
   87  March 1 of each year, such organization may apply to the
   88  department for a certificate of exemption for admissions to such
   89  events sponsored in this state by the organization during the
   90  immediately following state fiscal year. The application must
   91  shall state the total dollar amount of admissions receipts
   92  collected by the organization or its agents from such events in
   93  this state sponsored by the organization or its agents in the
   94  year immediately preceding the year in which the organization
   95  applies for the exemption. Such organization shall receive the
   96  exemption only to the extent of $1.5 million multiplied by the
   97  ratio that such receipts bear to the total of such receipts of
   98  all organizations applying for the exemption in such year;
   99  however, in no event shall such exemption granted to any
  100  organization may not exceed 6 percent of such admissions
  101  receipts collected by the organization or its agents in the year
  102  immediately preceding the year in which the organization applies
  103  for the exemption. Each organization receiving the exemption
  104  shall report each month to the department the total admissions
  105  receipts collected from such events sponsored by the
  106  organization during the preceding month and shall remit to the
  107  department an amount equal to 6 percent of such receipts reduced
  108  by any amount remaining under the exemption. Tickets for such
  109  events sold by such organizations may shall not reflect the tax
  110  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. A No tax may not shall be levied on admissions to any
  118  postseason collegiate football game sanctioned by the National
  119  Collegiate Athletic Association.
  121  ================= T I T L E  A M E N D M E N T ================
  122         And the title is amended as follows:
  123         Between lines 29 and 30
  124  insert:
  125         212.04, F.S.; revising the types of National
  126         Basketball Association events that are exempt from
  127         levying a tax on admissions; making technical changes;
  128         amending s.