July 10, 2020
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_h0637c1
CS/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 certain professional
6sport sponsored events; providing an effective date.
7
8Be It Enacted by the Legislature of the State of Florida:
9
10     Section 1.  Paragraph (a) of subsection (2) of section
11212.04, Florida 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
14or other events sponsored by elementary schools, junior high
15schools, middle schools, high schools, community colleges,
16public or private colleges and universities, deaf and blind
17schools, facilities of the youth services programs of the
18Department of Children and Family Services, and state
19correctional institutions when only student, faculty, or inmate
20talent is used. However, this exemption shall not apply to
21admission to athletic events sponsored by a state university,
22and the proceeds of the tax collected on such admissions shall
23be retained and used by each institution to support women's
24athletics as provided in s. 1006.71(2)(c).
25     2.a.  No tax shall be levied on dues, membership fees, and
26admission charges imposed by not-for-profit sponsoring
27organizations. To receive this exemption, the sponsoring
28organization must qualify as a not-for-profit entity under the
29provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
30as amended.
31     b.  No tax shall be levied on admission charges to an event
32sponsored by a governmental entity, sports authority, or sports
33commission when held in a convention hall, exhibition hall,
34auditorium, stadium, theater, arena, civic center, performing
35arts center, or publicly owned recreational facility and when
36100 percent of the risk of success or failure lies with the
37sponsor of the event and 100 percent of the funds at risk for
38the event belong to the sponsor, and student or faculty talent
39is not exclusively used. As used in this sub-subparagraph, the
40terms "sports authority" and "sports commission" mean a
41nonprofit organization that is exempt from federal income tax
42under s. 501(c)(3) of the Internal Revenue Code and that
43contracts with a county or municipal government for the purpose
44of promoting and attracting sports-tourism events to the
45community with which it contracts. This sub-subparagraph is
46repealed July 1, 2009.
47     3.  No tax shall be levied on an admission paid by a
48student, or on the student's behalf, to any required place of
49sport or recreation if the student's participation in the sport
50or recreational activity is required as a part of a program or
51activity sponsored by, and under the jurisdiction of, the
52student's educational institution, provided his or her
53attendance is as a participant and not as a spectator.
54     4.  No tax shall be levied on admissions to the National
55Football League championship game, on admissions to any
56semifinal game or championship game of a national collegiate
57tournament, or on admissions to a Major League Baseball,
58National Basketball Association, or National Hockey League all-
59star game, to the Home Run Derby held by Major League Baseball
60prior to the Major League Baseball All-Star Game, to the
61National Football League's Pro Bowl, and the National Basketball
62Association's Rookie Challenge, Celebrity Game, 3-Point Shooting
63Contest, and Slam Dunk Challenge.
64     5.  A participation fee or sponsorship fee imposed by a
65governmental entity as described in s. 212.08(6) for an athletic
66or recreational program is exempt when the governmental entity
67by itself, or in conjunction with an organization exempt under
68s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
69sponsors, administers, plans, supervises, directs, and controls
70the athletic or recreational program.
71     6.  Also exempt from the tax imposed by this section to the
72extent provided in this subparagraph are admissions to live
73theater, live opera, or live ballet productions in this state
74which are sponsored by an organization that has received a
75determination from the Internal Revenue Service that the
76organization is exempt from federal income tax under s.
77501(c)(3) of the Internal Revenue Code of 1954, as amended, if
78the organization actively participates in planning and
79conducting the event, is responsible for the safety and success
80of the event, is organized for the purpose of sponsoring live
81theater, live opera, or live ballet productions in this state,
82has more than 10,000 subscribing members and has among the
83stated purposes in its charter the promotion of arts education
84in the communities which it serves, and will receive at least 20
85percent of the net profits, if any, of the events which the
86organization sponsors and will bear the risk of at least 20
87percent of the losses, if any, from the events which it sponsors
88if the organization employs other persons as agents to provide
89services in connection with a sponsored event. Prior to March 1
90of each year, such organization may apply to the department for
91a certificate of exemption for admissions to such events
92sponsored in this state by the organization during the
93immediately following state fiscal year. The application shall
94state the total dollar amount of admissions receipts collected
95by the organization or its agents from such events in this state
96sponsored by the organization or its agents in the year
97immediately preceding the year in which the organization applies
98for the exemption. Such organization shall receive the exemption
99only to the extent of $1.5 million multiplied by the ratio that
100such receipts bear to the total of such receipts of all
101organizations applying for the exemption in such year; however,
102in no event shall such exemption granted to any organization
103exceed 6 percent of such admissions receipts collected by the
104organization or its agents in the year immediately preceding the
105year in which the organization applies for the exemption. Each
106organization receiving the exemption shall report each month to
107the department the total admissions receipts collected from such
108events sponsored by the organization during the preceding month
109and shall remit to the department an amount equal to 6 percent
110of such receipts reduced by any amount remaining under the
111exemption. Tickets for such events sold by such organizations
112shall not reflect the tax otherwise imposed under this section.
113     7.  Also exempt from the tax imposed by this section are
114entry fees for participation in freshwater fishing tournaments.
115     8.  Also exempt from the tax imposed by this section are
116participation or entry fees charged to participants in a game,
117race, or other sport or recreational event if spectators are
118charged a taxable admission to such event.
119     9.  No tax shall be levied on admissions to any postseason
120collegiate football game sanctioned by the National Collegiate
121Athletic Association.
122     Section 2.  This act shall take effect July 1, 2010.


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