Senate Bill sb0152

    Florida Senate - 2002                                   SB 152

    By Senator Silver





    38-217-02

  1                      A bill to be entitled

  2         An act relating to the tax on sales, use, and

  3         other transactions; amending s. 212.02, F.S.;

  4         providing that dues and fees paid to private

  5         physical fitness facilities are not subject to

  6         the tax; excluding country clubs from the

  7         exemption for physical fitness facilities;

  8         providing that the exemption does not apply to

  9         contracts entered into and financed before the

10         effective date of this act; providing an

11         effective date.

12

13  Be It Enacted by the Legislature of the State of Florida:

14

15         Section 1.  Subsection (1) of section 212.02, Florida

16  Statutes, is amended to read:

17         212.02  Definitions.--The following terms and phrases

18  when used in this chapter have the meanings ascribed to them

19  in this section, except where the context clearly indicates a

20  different meaning:

21         (1)  The term "admissions" means and includes the net

22  sum of money after deduction of any federal taxes for

23  admitting a person or vehicle or persons to any place of

24  amusement, sport, or recreation or for the privilege of

25  entering or staying in any place of amusement, sport, or

26  recreation, including, but not limited to, theaters, outdoor

27  theaters, shows, exhibitions, games, races, or any place where

28  charge is made by way of sale of tickets, gate charges, seat

29  charges, box charges, season pass charges, cover charges,

30  greens fees, participation fees, entrance fees, or other fees

31  or receipts of anything of value measured on an admission or

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






    Florida Senate - 2002                                   SB 152
    38-217-02




  1  entrance or length of stay or seat box accommodations in any

  2  place where there is any exhibition, amusement, sport, or

  3  recreation, and all dues and fees paid to private clubs and

  4  membership clubs providing recreational or physical fitness

  5  facilities, including, but not limited to, golf, tennis,

  6  swimming, yachting, and boating, athletic, exercise, and

  7  fitness facilities, except physical fitness facilities owned

  8  or operated by any hospital licensed under chapter 395. As

  9  used in this subsection, the term "physical fitness

10  facilities" does not include country clubs that have as their

11  primary function the provision of a social life and

12  recreational amenities to their members and for which a

13  program of physical exercise is merely incidental to

14  membership. As used in this subsection, the term "country

15  club" means a facility that offers its members a variety of

16  services that may include, but are not limited to, social

17  activities; dining; banquet, catering, and lounge facilities;

18  swimming; yachting; golf; tennis; and spas.

19         Section 2.  The provisions of section 212.02, Florida

20  Statutes, as amended by this act do not apply to contracts

21  entered into and financed before July 1, 2002. Sales tax was

22  due at the time the contract was entered into and is not

23  subject to refund even though the contract holder is entitled

24  to use the physical fitness facility after July 1, 2002.

25         Section 3.  This act shall take effect July 1, 2002.

26

27            *****************************************

28                          SENATE SUMMARY

29    Provides that dues and fees paid to private physical
      fitness facilities are not subject to the tax on sales,
30    use, and other transactions except with respect to
      contracts entered into and financed before the effective
31    date of this act.

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