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The Florida Senate

HB 231 — Admissions Tax

by Rep. Brodeur and others (SB 330 by Senators Simmons, Soto, and Margolis)

This summary is provided for information only and does not represent the opinion of any Senator, Senate Officer, or Senate Office.

Prepared by: Commerce and Tourism Committee (CM)

The bill creates an additional exemption from the tax on admissions for Major League Soccer all-star games.

The bill also changes the current exemption for events related to the National Basketball Association All-Star weekend. The bill repeals reference to specific event names, and instead exempts NBA all-star events produced by the NBA and “held at a facility such as an arena, convention center, or municipal facility.”

If approved by the Governor, these provisions take effect July 1, 2014.

Vote: Senate 37-2; House 114-0