Florida Senate - 2008 SB 2324
By Senator Posey
24-03764-08 20082324__
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A bill to be entitled
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An act relating to the tax on sales, use, and other
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transactions; repealing s. 212.031(9), F.S.; repealing the
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exemption from the tax on the use of real property which
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applies to charges for the rental, lease, sublease, or
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license for the use of a skybox, luxury box, or other box
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seats during a high school or college football game;
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providing that the repeal is inapplicable to contracts
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entered into before a specified date; providing that the
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exempt status of charges imposed under any such contract
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ends after a specified date; providing an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Subsection (9) of section 212.031, Florida
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Statutes, is repealed. This repeal does not affect contracts
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entered into before July 1, 2008; however, the exempt status of
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charges imposed under such a contract terminates no later than
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January 1, 2011. In addition, this repeal does not affect any
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exemption granted under chapter 212, Florida Statutes, to a
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nonprofit organization that is qualified under s. 501(c)(3) of
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the Internal Revenue Code of 1986, as amended.
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Section 2. This act shall take effect July 1, 2008.
CODING: Words stricken are deletions; words underlined are additions.