July 10, 2020
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_h0637__
HB 637

1
A bill to be entitled
2An act relating to the admissions tax; amending s. 212.04,
3F.S.; expanding an exemption from the tax for certain
4sports championship or all-star games, certain other
5professional sporting events, and events surrounding
6certain professional sporting events; providing an
7effective date.
8
9Be It Enacted by the Legislature of the State of Florida:
10
11     Section 1.  Paragraph (a) of subsection (2) of section
12212.04, 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
15or other events sponsored by elementary schools, junior high
16schools, middle schools, high schools, community colleges,
17public or private colleges and universities, deaf and blind
18schools, facilities of the youth services programs of the
19Department of Children and Family Services, and state
20correctional institutions when only student, faculty, or inmate
21talent is used. However, this exemption shall not apply to
22admission to athletic events sponsored by a state university,
23and the proceeds of the tax collected on such admissions shall
24be retained and used by each institution to support women's
25athletics as provided in s. 1006.71(2)(c).
26     2.a.  No tax shall be levied on dues, membership fees, and
27admission charges imposed by not-for-profit sponsoring
28organizations. To receive this exemption, the sponsoring
29organization must qualify as a not-for-profit entity under the
30provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
31as amended.
32     b.  No tax shall be levied on admission charges to an event
33sponsored by a governmental entity, sports authority, or sports
34commission when held in a convention hall, exhibition hall,
35auditorium, stadium, theater, arena, civic center, performing
36arts center, or publicly owned recreational facility and when
37100 percent of the risk of success or failure lies with the
38sponsor of the event and 100 percent of the funds at risk for
39the event belong to the sponsor, and student or faculty talent
40is not exclusively used. As used in this sub-subparagraph, the
41terms "sports authority" and "sports commission" mean a
42nonprofit organization that is exempt from federal income tax
43under s. 501(c)(3) of the Internal Revenue Code and that
44contracts with a county or municipal government for the purpose
45of promoting and attracting sports-tourism events to the
46community with which it contracts. This sub-subparagraph is
47repealed July 1, 2009.
48     3.  No tax shall be levied on an admission paid by a
49student, or on the student's behalf, to any required place of
50sport or recreation if the student's participation in the sport
51or recreational activity is required as a part of a program or
52activity sponsored by, and under the jurisdiction of, the
53student's educational institution, provided his or her
54attendance is as a participant and not as a spectator.
55     4.  No tax shall be levied on admissions to the National
56Football League championship game, on admissions to any
57semifinal game or championship game of a national collegiate
58tournament, or on admissions to a Major League Baseball,
59National Basketball Association, or National Hockey League all-
60star game, to the Home Run Derby held by Major League Baseball
61prior to the Major League Baseball All-Star Game, to the
62National Football League's Pro Bowl, and to any events
63surrounding the all-star games for the National Basketball
64Association and the National Hockey League.
65     5.  A participation fee or sponsorship fee imposed by a
66governmental entity as described in s. 212.08(6) for an athletic
67or recreational program is exempt when the governmental entity
68by itself, or in conjunction with an organization exempt under
69s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
70sponsors, administers, plans, supervises, directs, and controls
71the athletic or recreational program.
72     6.  Also exempt from the tax imposed by this section to the
73extent provided in this subparagraph are admissions to live
74theater, live opera, or live ballet productions in this state
75which are sponsored by an organization that has received a
76determination from the Internal Revenue Service that the
77organization is exempt from federal income tax under s.
78501(c)(3) of the Internal Revenue Code of 1954, as amended, if
79the organization actively participates in planning and
80conducting the event, is responsible for the safety and success
81of the event, is organized for the purpose of sponsoring live
82theater, live opera, or live ballet productions in this state,
83has more than 10,000 subscribing members and has among the
84stated purposes in its charter the promotion of arts education
85in the communities which it serves, and will receive at least 20
86percent of the net profits, if any, of the events which the
87organization sponsors and will bear the risk of at least 20
88percent of the losses, if any, from the events which it sponsors
89if the organization employs other persons as agents to provide
90services in connection with a sponsored event. Prior to March 1
91of each year, such organization may apply to the department for
92a certificate of exemption for admissions to such events
93sponsored in this state by the organization during the
94immediately following state fiscal year. The application shall
95state the total dollar amount of admissions receipts collected
96by the organization or its agents from such events in this state
97sponsored by the organization or its agents in the year
98immediately preceding the year in which the organization applies
99for the exemption. Such organization shall receive the exemption
100only to the extent of $1.5 million multiplied by the ratio that
101such receipts bear to the total of such receipts of all
102organizations applying for the exemption in such year; however,
103in no event shall such exemption granted to any organization
104exceed 6 percent of such admissions receipts collected by the
105organization or its agents in the year immediately preceding the
106year in which the organization applies for the exemption. Each
107organization receiving the exemption shall report each month to
108the department the total admissions receipts collected from such
109events sponsored by the organization during the preceding month
110and shall remit to the department an amount equal to 6 percent
111of such receipts reduced by any amount remaining under the
112exemption. Tickets for such events sold by such organizations
113shall not reflect the tax otherwise imposed under this section.
114     7.  Also exempt from the tax imposed by this section are
115entry fees for participation in freshwater fishing tournaments.
116     8.  Also exempt from the tax imposed by this section are
117participation or entry fees charged to participants in a game,
118race, or other sport or recreational event if spectators are
119charged a taxable admission to such event.
120     9.  No tax shall be levied on admissions to any postseason
121collegiate football game sanctioned by the National Collegiate
122Athletic Association.
123     Section 2.  This act shall take effect July 1, 2010.


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