Florida Senate - 2016 SB 1058 By Senator Margolis 35-01562-16 20161058__ 1 A bill to be entitled 2 An act relating to sales taxes on admissions; amending 3 s. 212.04, F.S.; creating a sales tax exemption for 4 day use entrance fees and annual entrance passes for 5 certain state parks; specifying that such exemption 6 applies to only certain fees; specifying that the 7 exemption does not apply to certain surcharges; 8 providing an effective date. 9 10 Be It Enacted by the Legislature of the State of Florida: 11 12 Section 1. Paragraph (a) of subsection (2) of section 13 212.04, Florida Statutes, is amended to read: 14 212.04 Admissions tax; rate, procedure, enforcement.— 15 (2)(a) A tax may not be levied on: 16 1. Admissions to athletic or other events sponsored by 17 elementary schools, junior high schools, middle schools, high 18 schools, community colleges, public or private colleges and 19 universities, deaf and blind schools, facilities of the youth 20 services programs of the Department of Children and Families, 21 and state correctional institutions if only student, faculty, or 22 inmate talent is used. However, this exemption does not apply to 23 admission to athletic events sponsored by a state university, 24 and the proceeds of the tax collected on such admissions shall 25 be retained and used by each institution to support women’s 26 athletics as provided in s. 1006.71(2)(c). 27 2. Dues, membership fees, and admission charges imposed by 28 not-for-profit sponsoring organizations. To receive this 29 exemption, the sponsoring organization must qualify as a not 30 for-profit entity under s. 501(c)(3) of the Internal Revenue 31 Code of 1954, as amended. 32 3. Admission charges to an event sponsored by a 33 governmental entity, sports authority, or sports commission if 34 held in a convention hall, exhibition hall, auditorium, stadium, 35 theater, arena, civic center, performing arts center, or 36 publicly owned recreational facility and if 100 percent of the 37 risk of success or failure lies with the sponsor of the event 38 and 100 percent of the funds at risk for the event belong to the 39 sponsor, and student or faculty talent is not exclusively used. 40 As used in this subparagraph, the terms “sports authority” and 41 “sports commission” mean a nonprofit organization that is exempt 42 from federal income tax under s. 501(c)(3) of the Internal 43 Revenue Code and that contracts with a county or municipal 44 government for the purpose of promoting and attracting sports 45 tourism events to the community with which it contracts. 46 4. An admission paid by a student, or on the student’s 47 behalf, to any required place of sport or recreation if the 48 student’s participation in the sport or recreational activity is 49 required as a part of a program or activity sponsored by, and 50 under the jurisdiction of, the student’s educational institution 51 if his or her attendance is as a participant and not as a 52 spectator. 53 5. Admissions to the National Football League championship 54 game or Pro Bowl; admissions to any semifinal game or 55 championship game of a national collegiate tournament; 56 admissions to a Major League Baseball, Major League Soccer, 57 National Basketball Association, or National Hockey League all 58 star game; admissions to the Major League Baseball Home Run 59 Derby held before the Major League Baseball All-Star Game; or 60 admissions to National Basketball Association all-star events 61 produced by the National Basketball Association and held at a 62 facility such as an arena, convention center, or municipal 63 facility. 64 6. A participation fee or sponsorship fee imposed by a 65 governmental entity as described in s. 212.08(6) for an athletic 66 or recreational program if the governmental entity by itself, or 67 in conjunction with an organization exempt under s. 501(c)(3) of 68 the Internal Revenue Code of 1954, as amended, sponsors, 69 administers, plans, supervises, directs, and controls the 70 athletic or recreational program. 71 7. Admissions to live theater, live opera, or live ballet 72 productions in this state which are sponsored by an organization 73 that has received a determination from the Internal Revenue 74 Service that the organization is exempt from federal income tax 75 under s. 501(c)(3) of the Internal Revenue Code of 1954, as 76 amended, if the organization actively participates in planning 77 and conducting the event, is responsible for the safety and 78 success of the event, is organized for the purpose of sponsoring 79 live theater, live opera, or live ballet productions in this 80 state, has more than 10,000 subscribing members and has among 81 the stated purposes in its charter the promotion of arts 82 education in the communities it serves, and will receive at 83 least 20 percent of the net profits, if any, of the events the 84 organization sponsors and will bear the risk of at least 20 85 percent of the losses, if any, from the events it sponsors if 86 the organization employs other persons as agents to provide 87 services in connection with a sponsored event. Before March 1 of 88 each year, such organization may apply to the department for a 89 certificate of exemption for admissions to such events sponsored 90 in this state by the organization during the immediately 91 following state fiscal year. The application must state the 92 total dollar amount of admissions receipts collected by the 93 organization or its agents from such events in this state 94 sponsored by the organization or its agents in the year 95 immediately preceding the year in which the organization applies 96 for the exemption. Such organization shall receive the exemption 97 only to the extent of $1.5 million multiplied by the ratio that 98 such receipts bear to the total of such receipts of all 99 organizations applying for the exemption in such year; however, 100 such exemption granted to any organization may not exceed 6 101 percent of such admissions receipts collected by the 102 organization or its agents in the year immediately preceding the 103 year in which the organization applies for the exemption. Each 104 organization receiving the exemption shall report each month to 105 the department the total admissions receipts collected from such 106 events sponsored by the organization during the preceding month 107 and shall remit to the department an amount equal to 6 percent 108 of such receipts reduced by any amount remaining under the 109 exemption. Tickets for such events sold by such organizations 110 may not reflect the tax otherwise imposed under this section. 111 8. Entry fees for participation in freshwater fishing 112 tournaments. 113 9. Participation or entry fees charged to participants in a 114 game, race, or other sport or recreational event if spectators 115 are charged a taxable admission to such event. 116 10. Admissions to any postseason collegiate football game 117 sanctioned by the National Collegiate Athletic Association. 118 11. Admissions to and membership fees for gun clubs. For 119 purposes of this subparagraph, the term “gun club” means an 120 organization whose primary purpose is to offer its members 121 access to one or more shooting ranges for target or skeet 122 shooting. 123 12. Day use entrance fees and annual entrance passes to 124 state parks. This sales tax exemption applies only to entrance 125 fees and does not apply to any other state park-related fees or 126 charges, including surcharges levied in state parks within areas 127 of critical state concern designated pursuant to s. 380.05. 128 Section 2. This act shall take effect July 1, 2016.