Florida Senate - 2014 SB 330
By Senators Simmons, Soto, and Margolis
10-00496-14 2014330__
1 A bill to be entitled
2 An act relating to the admissions tax; amending s.
3 212.04, F.S.; revising the professional sporting
4 events that are exempt from the admissions tax;
5 providing an effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Paragraph (a) of subsection (2) of section
10 212.04, Florida Statutes, is amended to read:
11 212.04 Admissions tax; rate, procedure, enforcement.—
12 (2)(a) A tax may not be levied on:
13 1. No tax shall be levied on Admissions to athletic or
14 other events sponsored by elementary schools, junior high
15 schools, middle schools, high schools, community colleges,
16 public or private colleges and universities, deaf and blind
17 schools, facilities of the youth services programs of the
18 Department of Children and Families Family Services, and state
19 correctional institutions if when only student, faculty, or
20 inmate talent is used. However, this exemption does shall not
21 apply to admission to athletic events sponsored by a state
22 university, and the proceeds of the tax collected on such
23 admissions shall be retained and used by each institution to
24 support women’s athletics as provided in s. 1006.71(2)(c).
25 2.a. No tax shall be levied on Dues, membership fees, and
26 admission charges imposed by not-for-profit sponsoring
27 organizations. To receive this exemption, the sponsoring
28 organization must qualify as a not-for-profit entity under the
29 provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
30 as amended.
31 3.b. No tax shall be levied on Admission charges to an
32 event sponsored by a governmental entity, sports authority, or
33 sports commission if when held in a convention hall, exhibition
34 hall, auditorium, stadium, theater, arena, civic center,
35 performing arts center, or publicly owned recreational facility
36 and if when 100 percent of the risk of success or failure lies
37 with the sponsor of the event and 100 percent of the funds at
38 risk for the event belong to the sponsor, and student or faculty
39 talent is not exclusively used. As used in this subparagraph
40 sub-subparagraph, the terms “sports authority” and “sports
41 commission” mean a nonprofit organization that is exempt from
42 federal income tax under s. 501(c)(3) of the Internal Revenue
43 Code and that contracts with a county or municipal government
44 for the purpose of promoting and attracting sports-tourism
45 events to the community with which it contracts.
46 4.3. No tax shall be levied on An admission paid by a
47 student, or on the student’s behalf, to any required place of
48 sport or recreation if the student’s participation in the sport
49 or recreational activity is required as a part of a program or
50 activity sponsored by, and under the jurisdiction of, the
51 student’s educational institution if, provided his or her
52 attendance is as a participant and not as a spectator.
53 5.4. No tax shall be levied on Admissions to the National
54 Football League championship game or Pro Bowl; on admissions to
55 any semifinal game or championship game of a national collegiate
56 tournament; on admissions to a Major League Baseball, Major
57 League Soccer, National Basketball Association, or National
58 Hockey League all-star game; on admissions to the Major League
59 Baseball Home Run Derby held before the Major League Baseball
60 All-Star Game; or on admissions to the National Basketball
61 Association all-star events produced by the National Basketball
62 Association and held at a facility such as an arena, convention
63 center, or municipal facility Rookie Challenge, Celebrity Game,
64 3-Point Shooting Contest, or Slam Dunk Challenge.
65 6.5. A participation fee or sponsorship fee imposed by a
66 governmental entity as described in s. 212.08(6) for an athletic
67 or recreational program if is exempt when the governmental
68 entity by itself, or in conjunction with an organization exempt
69 under s. 501(c)(3) of the Internal Revenue Code of 1954, as
70 amended, sponsors, administers, plans, supervises, directs, and
71 controls the athletic or recreational program.
72 7.6. Also exempt from the tax imposed by this section to
73 the extent provided in this subparagraph are Admissions to live
74 theater, live opera, or live ballet productions in this state
75 which are sponsored by an organization that has received a
76 determination from the Internal Revenue Service that the
77 organization is exempt from federal income tax under s.
78 501(c)(3) of the Internal Revenue Code of 1954, as amended, if
79 the organization actively participates in planning and
80 conducting the event, is responsible for the safety and success
81 of the event, is organized for the purpose of sponsoring live
82 theater, live opera, or live ballet productions in this state,
83 has more than 10,000 subscribing members and has among the
84 stated purposes in its charter the promotion of arts education
85 in the communities which it serves, and will receive at least 20
86 percent of the net profits, if any, of the events which the
87 organization sponsors and will bear the risk of at least 20
88 percent of the losses, if any, from the events which it sponsors
89 if the organization employs other persons as agents to provide
90 services in connection with a sponsored event. Before Prior to
91 March 1 of each year, such organization may apply to the
92 department for a certificate of exemption for admissions to such
93 events sponsored in this state by the organization during the
94 immediately following state fiscal year. The application must
95 shall state the total dollar amount of admissions receipts
96 collected by the organization or its agents from such events in
97 this state sponsored by the organization or its agents in the
98 year immediately preceding the year in which the organization
99 applies for the exemption. Such organization shall receive the
100 exemption only to the extent of $1.5 million multiplied by the
101 ratio that such receipts bear to the total of such receipts of
102 all organizations applying for the exemption in such year;
103 however, in no event shall such exemption granted to any
104 organization may not exceed 6 percent of such admissions
105 receipts collected by the organization or its agents in the year
106 immediately preceding the year in which the organization applies
107 for the exemption. Each organization receiving the exemption
108 shall report each month to the department the total admissions
109 receipts collected from such events sponsored by the
110 organization during the preceding month and shall remit to the
111 department an amount equal to 6 percent of such receipts reduced
112 by any amount remaining under the exemption. Tickets for such
113 events sold by such organizations may shall not reflect the tax
114 otherwise imposed under this section.
115 8.7. Also exempt from the tax imposed by this section are
116 Entry fees for participation in freshwater fishing tournaments.
117 9.8. Also exempt from the tax imposed by this section are
118 Participation or entry fees charged to participants in a game,
119 race, or other sport or recreational event if spectators are
120 charged a taxable admission to such event.
121 10.9. No tax shall be levied on Admissions to any
122 postseason collegiate football game sanctioned by the National
123 Collegiate Athletic Association.
124 Section 2. This act shall take effect July 1, 2014.