Florida Senate - 2010 CS for SB 1128
By the Committee on Commerce; and Senator Altman
1 A bill to be entitled
2 An act relating to the admissions tax; amending s.
3 212.04, F.S.; expanding an exemption from the tax for
4 certain sports championship or all-star games, certain
5 other professional sporting events, and events
6 surrounding certain professional sporting events;
7 providing an effective date.
9 Be It Enacted by the Legislature of the State of Florida:
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 event
33 sponsored by a governmental entity, sports authority, or sports
34 commission when held in a convention hall, exhibition hall,
35 auditorium, stadium, theater, arena, civic center, performing
36 arts center, or publicly owned recreational facility and when
37 100 percent of the risk of success or failure lies with the
38 sponsor of the event and 100 percent of the funds at risk for
39 the event belong to the sponsor, and student or faculty talent
40 is not exclusively used. As used in this sub-subparagraph, the
41 terms “sports authority” and “sports commission” mean a
42 nonprofit organization that is exempt from federal income tax
43 under s. 501(c)(3) of the Internal Revenue Code and that
44 contracts with a county or municipal government for the purpose
45 of promoting and attracting sports-tourism events to the
46 community with which it contracts. This sub-subparagraph is
47 repealed July 1, 2009.
48 3. No tax shall be levied on an admission paid by a
49 student, or on the student’s behalf, to any required place of
50 sport or recreation if the student’s participation in the sport
51 or recreational activity is required as a part of a program or
52 activity sponsored by, and under the jurisdiction of, the
53 student’s educational institution, provided his or her
54 attendance is as a participant and not as a spectator.
55 4. A
No tax may not shall be levied on admissions to:
56 a. The National Football League championship game. , on
57 admissions to
58 b. Any semifinal game or championship game of a national
59 collegiate tournament. , or on admissions to
60 c. A Major League Baseball, National Basketball
61 Association, or National Hockey League all-star game.
62 d. The Home Run Derby held by Major League Baseball before
63 the Major League Baseball All-Star Game.
64 e. The National Football League’s Pro Bowl.
65 f. The National Basketball Association’s Rookie Challenge,
66 Celebrity Game, 3-Point Shooting Contest, or Slam Dunk Contest.
67 5. A participation fee or sponsorship fee imposed by a
68 governmental entity as described in s. 212.08(6) for an athletic
69 or recreational program is exempt when the governmental entity
70 by itself, or in conjunction with an organization exempt under
71 s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
72 sponsors, administers, plans, supervises, directs, and controls
73 the athletic or recreational program.
74 6. Also exempt from the tax imposed by this section to the
75 extent provided in this subparagraph are admissions to live
76 theater, live opera, or live ballet productions in this state
77 which are sponsored by an organization that has received a
78 determination from the Internal Revenue Service that the
79 organization is exempt from federal income tax under s.
80 501(c)(3) of the Internal Revenue Code of 1954, as amended, if
81 the organization actively participates in planning and
82 conducting the event, is responsible for the safety and success
83 of the event, is organized for the purpose of sponsoring live
84 theater, live opera, or live ballet productions in this state,
85 has more than 10,000 subscribing members and has among the
86 stated purposes in its charter the promotion of arts education
87 in the communities which it serves, and will receive at least 20
88 percent of the net profits, if any, of the events which the
89 organization sponsors and will bear the risk of at least 20
90 percent of the losses, if any, from the events which it sponsors
91 if the organization employs other persons as agents to provide
92 services in connection with a sponsored event. Prior to March 1
93 of each year, such organization may apply to the department for
94 a certificate of exemption for admissions to such events
95 sponsored in this state by the organization during the
96 immediately following state fiscal year. The application shall
97 state the total dollar amount of admissions receipts collected
98 by the organization or its agents from such events in this state
99 sponsored by the organization or its agents in the year
100 immediately preceding the year in which the organization applies
101 for the exemption. Such organization shall receive the exemption
102 only to the extent of $1.5 million multiplied by the ratio that
103 such receipts bear to the total of such receipts of all
104 organizations applying for the exemption in such year; however,
105 in no event shall such exemption granted to any organization
106 exceed 6 percent of such admissions receipts collected by the
107 organization or its agents in the year immediately preceding the
108 year in which the organization applies for the exemption. Each
109 organization receiving the exemption shall report each month to
110 the department the total admissions receipts collected from such
111 events sponsored by the organization during the preceding month
112 and shall remit to the department an amount equal to 6 percent
113 of such receipts reduced by any amount remaining under the
114 exemption. Tickets for such events sold by such organizations
115 shall not reflect the tax otherwise imposed under this section.
116 7. Also exempt from the tax imposed by this section are
117 entry fees for participation in freshwater fishing tournaments.
118 8. Also exempt from the tax imposed by this section are
119 participation or entry fees charged to participants in a game,
120 race, or other sport or recreational event if spectators are
121 charged a taxable admission to such event.
122 9. No tax shall be levied on admissions to any postseason
123 collegiate football game sanctioned by the National Collegiate
124 Athletic Association.
125 Section 2. This act shall take effect July 1, 2010.