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The Committee on Finance and Tax (Deutch) recommended the

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following amendment:

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     Senate Amendment (with title amendments)

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     Between line(s) 7-8

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insert:

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     Section 1.  Paragraph (a) of subsection (2) of section

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212.04, Florida Statutes, is amended to read:

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     212.04  Admissions tax; rate, procedure, enforcement.--

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     (2)(a)1.  No tax shall be levied on admissions to athletic

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or other events sponsored by elementary schools, junior high

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schools, middle schools, high schools, community colleges, public

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or private colleges and universities, deaf and blind schools,

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facilities of the youth services programs of the Department of

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Children and Family Services, and state correctional institutions

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when only student, faculty, or inmate talent is used. However,

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this exemption shall not apply to admission to athletic events

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sponsored by a state university, and the proceeds of the tax

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collected on such admissions shall be retained and used by each

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institution to support women's athletics as provided in s.

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1006.71(2)(c).

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     2.a.  No tax shall be levied on dues, membership fees, and

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admission charges imposed by not-for-profit sponsoring

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organizations. To receive this exemption, the sponsoring

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organization must qualify as a not-for-profit entity under the

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provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,

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as amended.

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     b.  No tax shall be levied on admission charges to an event

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sponsored by a governmental entity, sports authority, or sports

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commission when held in a convention hall, exhibition hall,

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auditorium, stadium, theater, arena, civic center, performing

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arts center, or publicly owned recreational facility and when 100

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percent of the risk of success or failure lies with the sponsor

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of the event and 100 percent of the funds at risk for the event

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belong to the sponsor, and student or faculty talent is not

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exclusively used. As used in this sub-subparagraph, the terms

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"sports authority" and "sports commission" mean a nonprofit

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organization that is exempt from federal income tax under s.

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501(c)(3) of the Internal Revenue Code and that contracts with a

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county or municipal government for the purpose of promoting and

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attracting sports-tourism events to the community with which it

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contracts. This sub-subparagraph is repealed July 1, 2009.

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     3.  No tax shall be levied on an admission paid by a

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student, or on the student's behalf, to any required place of

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sport or recreation if the student's participation in the sport

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or recreational activity is required as a part of a program or

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activity sponsored by, and under the jurisdiction of, the

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student's educational institution, provided his or her attendance

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is as a participant and not as a spectator.

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     4. No tax shall be levied on admissions to the National

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Football League championship game, on admissions to any semifinal

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game or championship game of a national collegiate tournament, or

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on admissions to a Major League Baseball all-star game.

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     4.5. A participation fee or sponsorship fee imposed by a

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governmental entity as described in s. 212.08(6) for an athletic

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or recreational program is exempt when the governmental entity by

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itself, or in conjunction with an organization exempt under s.

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501(c)(3) of the Internal Revenue Code of 1954, as amended,

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sponsors, administers, plans, supervises, directs, and controls

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the athletic or recreational program.

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     5.6. Also exempt from the tax imposed by this section to

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the extent provided in this subparagraph are admissions to live

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theater, live opera, or live ballet productions in this state

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which are sponsored by an organization that has received a

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determination from the Internal Revenue Service that the

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organization is exempt from federal income tax under s. 501(c)(3)

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of the Internal Revenue Code of 1954, as amended, if the

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organization actively participates in planning and conducting the

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event, is responsible for the safety and success of the event, is

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organized for the purpose of sponsoring live theater, live opera,

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or live ballet productions in this state, has more than 10,000

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subscribing members and has among the stated purposes in its

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charter the promotion of arts education in the communities which

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it serves, and will receive at least 20 percent of the net

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profits, if any, of the events which the organization sponsors

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and will bear the risk of at least 20 percent of the losses, if

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any, from the events which it sponsors if the organization

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employs other persons as agents to provide services in connection

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with a sponsored event. Prior to March 1 of each year, such

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organization may apply to the department for a certificate of

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exemption for admissions to such events sponsored in this state

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by the organization during the immediately following state fiscal

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year. The application shall state the total dollar amount of

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admissions receipts collected by the organization or its agents

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from such events in this state sponsored by the organization or

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its agents in the year immediately preceding the year in which

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the organization applies for the exemption. Such organization

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shall receive the exemption only to the extent of $1.5 million

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multiplied by the ratio that such receipts bear to the total of

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such receipts of all organizations applying for the exemption in

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such year; however, in no event shall such exemption granted to

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any organization exceed 6 percent of such admissions receipts

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collected by the organization or its agents in the year

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immediately preceding the year in which the organization applies

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for the exemption. Each organization receiving the exemption

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shall report each month to the department the total admissions

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receipts collected from such events sponsored by the organization

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during the preceding month and shall remit to the department an

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amount equal to 6 percent of such receipts reduced by any amount

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remaining under the exemption. Tickets for such events sold by

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such organizations shall not reflect the tax otherwise imposed

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under this section.

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     6.7. Also exempt from the tax imposed by this section are

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entry fees for participation in freshwater fishing tournaments.

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     7.8. Also exempt from the tax imposed by this section are

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participation or entry fees charged to participants in a game,

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race, or other sport or recreational event if spectators are

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charged a taxable admission to such event.

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     8.9. No tax shall be levied on admissions to any postseason

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collegiate football game sanctioned by the National Collegiate

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Athletic Association.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     On line(s) 3, after the first semicolon,

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insert:

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amending s. 212.04, F.S.; deleting the tax exemption for

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certain sports events;

4/1/2008  7:58:00 AM     30-06169-08