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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Statutes, is repealed.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.