Florida Senate - 2015                                     SB 624
       
       
        
       By Senator Thompson
       
       
       
       
       
       12-00785-15                                            2015624__
    1                        A bill to be entitled                      
    2         An act relating to funding for high school
    3         interscholastic athletic programs; providing
    4         legislative findings; levying a surcharge on the
    5         admission charges for professional sporting events;
    6         defining the term “professional sporting event”;
    7         providing that certain admissions are exempt from the
    8         surcharge; requiring the Department of Revenue to
    9         administer, collect, and enforce the surcharge;
   10         providing for deposit and use of surcharge proceeds
   11         for high school interscholastic athletic programs;
   12         providing a formula for allocating the proceeds among
   13         school districts and schools; providing an effective
   14         date.
   15          
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   18         Section 1. (1) The Legislature finds that educational
   19  budget cuts have forced many school districts to reduce funding
   20  for high school interscholastic athletic programs, which has
   21  forced school districts to eliminate athletic teams or limit the
   22  number of participants on certain teams. Some high schools have
   23  instituted “pay to play” policies that have eliminated the
   24  opportunity for certain student athletes to compete in high
   25  school interscholastic athletic programs. The Legislature finds
   26  that, in addition to improving a student’s physical health,
   27  playing sports improves a student’s academic achievement, self
   28  esteem, and psychosocial well-being while also reducing
   29  behavioral problems. Therefore, the Legislature finds that it is
   30  in the public’s best interest to fund high school
   31  interscholastic athletic programs.
   32         (2) A surcharge of 25 cents is levied upon the admission
   33  charge for each person attending a professional sporting event
   34  in the state. The sporting event organizer is responsible for
   35  collecting and remitting the surcharge to the Department of
   36  Revenue. For purposes of this section, the term “professional
   37  sporting event” includes Major League Baseball games, National
   38  Basketball Association games, National Football League games,
   39  Major League Soccer games, National Hockey League games, and all
   40  other events organized by professional sporting teams that are
   41  marketed and assisted by Enterprise Florida, Inc., under s.
   42  288.901, Florida Statutes.
   43         (3) The surcharge levied under this section shall not be
   44  imposed on a free pass or complimentary card issued to a person
   45  for which there is no cost to the person for admission to a
   46  professional sporting event.
   47         (4) The surcharge levied under this section shall be
   48  administered, collected, and enforced by the Department of
   49  Revenue in the same manner as other fees and taxes in chapter
   50  212, Florida Statutes.
   51         (5) Proceeds from the surcharge levied under this section
   52  shall be deposited into the Educational Enhancement Trust Fund
   53  and be used for high school interscholastic athletics. These
   54  funds shall be proportionally divided among school districts
   55  based on the number of traditional public high schools with
   56  interscholastic programs. Within each school district that
   57  receives funds, the funds shall further be divided among all
   58  traditional and charter high schools.
   59         Section 2. This act shall take effect July 1, 2015.