December 13, 2019
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Amendment
Bill No. 1991
Amendment No. 958455
CHAMBER ACTION
Senate House
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1Representative Ross offered the following:
2
3     Amendment (with title amendment)
4     Between lines 433 and 434, insert:
5     Section 14.  Sections 3 and 4 of chapter 2000-345, Laws of
6Florida, as amended by section 55 of chapter 2002-218, Laws of
7Florida, are amended to read:
8     Section 3.  Effective July 1, 2008 2006, subsection(10) of
9section 212.031, Florida Statutes, as created by this act, is
10repealed, and paragraph (a) of subsection (1) and subsection (3)
11of said section, as amended by this act, are amended to read:
12     212.031  Lease or rental of or license in real property.--
13     (1)(a)  It is declared to be the legislative intent that
14every person is exercising a taxable privilege who engages in
15the business of renting, leasing, letting, or granting a license
16for the use of any real property unless such property is:
17     1.  Assessed as agricultural property under s. 193.461.
18     2.  Used exclusively as dwelling units.
19     3.  Property subject to tax on parking, docking, or storage
20spaces under s. 212.03(6).
21     4.  Recreational property or the common elements of a
22condominium when subject to a lease between the developer or
23owner thereof and the condominium association in its own right
24or as agent for the owners of individual condominium units or
25the owners of individual condominium units. However, only the
26lease payments on such property shall be exempt from the tax
27imposed by this chapter, and any other use made by the owner or
28the condominium association shall be fully taxable under this
29chapter.
30     5.  A public or private street or right-of-way and poles,
31conduits, fixtures, and similar improvements located on such
32streets or rights-of-way, occupied or used by a utility or
33franchised cable television company for utility or
34communications or television purposes. For purposes of this
35subparagraph, the term "utility" means any person providing
36utility services as defined in s. 203.012. This exception also
37applies to property, excluding buildings, wherever located, on
38which antennas, cables, adjacent accessory structures, or
39adjacent accessory equipment used in the provision of cellular,
40enhanced specialized mobile radio, or personal communications
41services are placed.
42     6.  A public street or road which is used for
43transportation purposes.
44     7.  Property used at an airport exclusively for the purpose
45of aircraft landing or aircraft taxiing or property used by an
46airline for the purpose of loading or unloading passengers or
47property onto or from aircraft or for fueling aircraft.
48     8.a.  Property used at a port authority, as defined in s.
49315.02(2), exclusively for the purpose of oceangoing vessels or
50tugs docking, or such vessels mooring on property used by a port
51authority for the purpose of loading or unloading passengers or
52cargo onto or from such a vessel, or property used at a port
53authority for fueling such vessels, or to the extent that the
54amount paid for the use of any property at the port is based on
55the charge for the amount of tonnage actually imported or
56exported through the port by a tenant.
57     b.  The amount charged for the use of any property at the
58port in excess of the amount charged for tonnage actually
59imported or exported shall remain subject to tax except as
60provided in sub-subparagraph a.
61     9.  Property used as an integral part of the performance of
62qualified production services.  As used in this subparagraph,
63the term "qualified production services" means any activity or
64service performed directly in connection with the production of
65a qualified motion picture, as defined in s. 212.06(1)(b), and
66includes:
67     a.  Photography, sound and recording, casting, location
68managing and scouting, shooting, creation of special and optical
69effects, animation, adaptation (language, media, electronic, or
70otherwise), technological modifications, computer graphics, set
71and stage support (such as electricians, lighting designers and
72operators, greensmen, prop managers and assistants, and grips),
73wardrobe (design, preparation, and management), hair and
74makeup(design, production, and application), performing (such as
75acting, dancing, and playing), designing and executing stunts,
76coaching, consulting, writing, scoring, composing,
77choreographing, script supervising, directing, producing,
78transmitting dailies, dubbing, mixing, editing, cutting,
79looping, printing, processing, duplicating, storing, and
80distributing;
81     b.  The design, planning, engineering, construction,
82alteration, repair, and maintenance of real or personal property
83including stages, sets, props, models, paintings, and facilities
84principally required for the performance of those services
85listed in sub-subparagraph a.; and
86     c.  Property management services directly related to
87property used in connection with the services described in sub-
88subparagraphs a. and b.
89     10.  Leased, subleased, licensed, or rented to a person
90providing food and drink concessionaire services within the
91premises of a convention hall, exhibition hall, auditorium,
92stadium, theater, arena, civic center, performing arts center,
93publicly owned recreational facility, or any business operated
94under a permit issued pursuant to chapter 550.  A person
95providing retail concessionaire services involving the sale of
96food and drink or other tangible personal property within the
97premises of an airport shall be subject to tax on the rental of
98real property used for that purpose, but shall not be subject to
99the tax on any license to use the property.  For purposes of
100this subparagraph, the term "sale" shall not include the leasing
101of tangible personal property.
102     11.  Property occupied pursuant to an instrument calling
103for payments which the department has declared, in a Technical
104Assistance Advisement issued on or before March 15, 1993, to be
105nontaxable pursuant to rule 12A-1.070(19)(c), Florida
106Administrative Code; provided that this subparagraph shall only
107apply to property occupied by the same person before and after
108the execution of the subject instrument and only to those
109payments made pursuant to such instrument, exclusive of renewals
110and extensions thereof occurring after March 15, 1993.
111     (3)  The tax imposed by this section shall be in addition
112to the total amount of the rental or license fee, shall be
113charged by the lessor or person receiving the rent or payment in
114and by a rental or license fee arrangement with the lessee or
115person paying the rental or license fee, and shall be due and
116payable at the time of the receipt of such rental or license fee
117payment by the lessor or other person who receives the rental or
118payment. The owner, lessor, or person receiving the rent or
119license fee shall remit the tax to the department at the times
120and in the manner hereinafter provided for dealers to remit
121taxes under this chapter.  The same duties imposed by this
122chapter upon dealers in tangible personal property respecting
123the collection and remission of the tax; the making of returns;
124the keeping of books, records, and accounts; and the compliance
125with the rules and regulations of the department in the
126administration of this chapter shall apply to and be binding
127upon all persons who manage any leases or operate real property,
128hotels, apartment houses, roominghouses, or tourist and trailer
129camps and all persons who collect or receive rents or license
130fees taxable under this chapter on behalf of owners or lessors.
131     Section 4.  Effective July 1, 2008 2006, paragraph(b) of
132subsection (1), paragraph (a) of subsection (2), and subsection
133(3) of section 212.04, Florida Statutes, as amended by this act,
134are amended to read:
135     212.04  Admissions tax; rate, procedure, enforcement.--
136     (1)
137     (b)  For the exercise of such privilege, a tax is levied at
138the rate of 6 percent of sales price, or the actual value
139received from such admissions, which 6 percent shall be added to
140and collected with all such admissions from the purchaser
141thereof, and such tax shall be paid for the exercise of the
142privilege as defined in the preceding paragraph.  Each ticket
143must show on its face the actual sales price of the admission,
144or each dealer selling the admission must prominently display at
145the box office or other place where the admission charge is made
146a notice disclosing the price of the admission, and the tax
147shall be computed and collected on the basis of the actual price
148of the admission charged by the dealer.  The sale price or
149actual value of admission shall, for the purpose of this
150chapter, be that price remaining after deduction of federal
151taxes, if any, imposed upon such admission, and, the rate of tax
152on each admission shall be according to the brackets established
153by s. 212.12(9).
154     (2)(a)1.  No tax shall be levied on admissions to athletic
155or other events sponsored by elementary schools, junior high
156schools, middle schools, high schools, community colleges,
157public or private colleges and universities, deaf and blind
158schools, facilities of the youth services programs of the
159Department of Children and Family Services, and state
160correctional institutions when only student, faculty, or inmate
161talent is used. However, this exemption shall not apply to
162admission to athletic events sponsored by an institution within
163the State University System, and the proceeds of the tax
164collected on such admissions shall be retained and used by each
165institution to support women's athletics as provided in s.
166240.533(3)(c).
167     2.a.  No tax shall be levied on dues, membership fees, and
168admission charges imposed by not-for-profit sponsoring
169organizations. To receive this exemption, the sponsoring
170organization must qualify as a not-for-profit entity under the
171provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
172as amended.
173     b.  No tax imposed by this section and not actually
174collected before August 1, 1992, shall be due from any museum or
175historic building owned by any political subdivision of the
176state.
177     3.  No tax shall be levied on an admission paid by a
178student, or on the student's behalf, to any required place of
179sport or recreation if the student's participation in the sport
180or recreational activity is required as a part of a program or
181activity sponsored by, and under the jurisdiction of, the
182student's educational institution, provided his or her
183attendance is as a participant and not as a spectator.
184     4.  No tax shall be levied on admissions to the National
185Football League championship game, on admissions to any
186semifinal game or championship game of a national collegiate
187tournament, or on admissions to a Major League Baseball all-star
188game.
189     5.  A participation fee or sponsorship fee imposed by a
190governmental entity as described in s. 212.08(6) for an athletic
191or recreational program is exempt when the governmental entity
192by itself, or in conjunction with an organization exempt under
193s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
194sponsors, administers, plans, supervises, directs, and controls
195the athletic or recreational program.
196     6.  Also exempt from the tax imposed by this section to the
197extent provided in this subparagraph are admissions to live
198theater, live opera, or live ballet productions in this state
199which are sponsored by an organization that has received a
200determination from the Internal Revenue Service that the
201organization is exempt from federal income tax under s.
202501(c)(3) of the Internal Revenue Code of 1954, as amended, if
203the organization actively participates in planning and
204conducting the event, is responsible for the safety and success
205of the event, is organized for the purpose of sponsoring live
206theater, live opera, or live ballet productions in this state,
207has more than 10,000 subscribing members and has among the
208stated purposes in its charter the promotion of arts education
209in the communities which it serves, and will receive at least 20
210percent of the net profits, if any, of the events which the
211organization sponsors and will bear the risk of at least 20
212percent of the losses, if any, from the events which it sponsors
213if the organization employs other persons as agents to provide
214services in connection with a sponsored event. Prior to March 1
215of each year, such organization may apply to the department for
216a certificate of exemption for admissions to such events
217sponsored in this state by the organization during the
218immediately following state fiscal year. The application shall
219state the total dollar amount of admissions receipts collected
220by the organization or its agents from such events in this state
221sponsored by the organization or its agents in the year
222immediately preceding the year in which the organization applies
223for the exemption. Such organization shall receive the exemption
224only to the extent of $1.5 million multiplied by the ratio that
225such receipts bear to the total of such receipts of all
226organizations applying for the exemption in such year; however,
227in no event shall such exemption granted to any organization
228exceed 6 percent of such admissions receipts collected by the
229organization or its agents in the year immediately preceding the
230year in which the organization applies for the exemption. Each
231organization receiving the exemption shall report each month to
232the department the total admissions receipts collected from such
233events sponsored by the organization during the preceding month
234and shall remit to the department an amount equal to 6 percent
235of such receipts reduced by any amount remaining under the
236exemption. Tickets for such events sold by such organizations
237shall not reflect the tax otherwise imposed under this section.
238     7.  Also exempt from the tax imposed by this section are
239entry fees for participation in freshwater fishing tournaments.
240     8.  Also exempt from the tax imposed by this section are
241participation or entry fees charged to participants in a game,
242race, or other sport or recreational event if spectators are
243charged a taxable admission to such event.
244     9.  No tax shall be levied on admissions to any postseason
245collegiate football game sanctioned by the National Collegiate
246Athletic Association.
247     (3)  Such taxes shall be paid and remitted at the same time
248and in the same manner as provided for remitting taxes on sales
249of tangible personal property, as hereinafter provided.
250
251
252================ T I T L E  A M E N D M E N T =============
253     Between lines 53 and 54, insert:
254
255amending ss. 3 and 4, ch. 2000-345, Laws of Florida, as amended;
256extending for 2 years a tax exemption provided for certain real
257property that is rented, leased, subleased, or licensed to a
258concessionaire; providing requirements for collecting the tax
259imposed on certain rentals, leases, or licenses; providing
260requirements for determining the sale price or actual value of
261certain ticket sales; extending for 2 years a tax exemption
262provided for certain admission charges; providing requirements
263for collecting the tax on certain admissions;


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