Florida Senate - 2016 SENATOR AMENDMENT Bill No. SB 1202 Ì932714#Î932714 LEGISLATIVE ACTION Senate . House . . . Floor: WD/2R . 02/18/2016 11:21 AM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— Senator Margolis moved the following: 1 Senate Amendment (with title amendment) 2 3 Between lines 102 and 103 4 insert: 5 Section 4. Paragraph (a) of subsection (2) of section 6 212.04, Florida Statutes, is amended to read: 7 212.04 Admissions tax; rate, procedure, enforcement.— 8 (2)(a) A tax may not be levied on: 9 1. Admissions to athletic or other events sponsored by 10 elementary schools, junior high schools, middle schools, high 11 schools, community colleges, public or private colleges and 12 universities, deaf and blind schools, facilities of the youth 13 services programs of the Department of Children and Families, 14 and state correctional institutions if only student, faculty, or 15 inmate talent is used. However, this exemption does not apply to 16 admission to athletic events sponsored by a state university, 17 and the proceeds of the tax collected on such admissions shall 18 be retained and used by each institution to support women’s 19 athletics as provided in s. 1006.71(2)(c). 20 2. Dues, membership fees, and admission charges imposed by 21 not-for-profit sponsoring organizations. To receive this 22 exemption, the sponsoring organization must qualify as a not 23 for-profit entity under s. 501(c)(3) of the Internal Revenue 24 Code of 1954, as amended. 25 3. Admission charges to an event sponsored by a 26 governmental entity, sports authority, or sports commission if 27 held in a convention hall, exhibition hall, auditorium, stadium, 28 theater, arena, civic center, performing arts center, or 29 publicly owned recreational facility and if 100 percent of the 30 risk of success or failure lies with the sponsor of the event 31 and 100 percent of the funds at risk for the event belong to the 32 sponsor, and student or faculty talent is not exclusively used. 33 As used in this subparagraph, the terms “sports authority” and 34 “sports commission” mean a nonprofit organization that is exempt 35 from federal income tax under s. 501(c)(3) of the Internal 36 Revenue Code and that contracts with a county or municipal 37 government for the purpose of promoting and attracting sports 38 tourism events to the community with which it contracts. 39 4. An admission paid by a student, or on the student’s 40 behalf, to any required place of sport or recreation if the 41 student’s participation in the sport or recreational activity is 42 required as a part of a program or activity sponsored by, and 43 under the jurisdiction of, the student’s educational institution 44 if his or her attendance is as a participant and not as a 45 spectator. 46 5. Admissions to the National Football League championship 47 game or Pro Bowl; admissions to any semifinal game or 48 championship game of a national collegiate tournament; 49 admissions to a Major League Baseball, Major League Soccer, 50 National Basketball Association, or National Hockey League all 51 star game; admissions to the Major League Baseball Home Run 52 Derby held before the Major League Baseball All-Star Game; or 53 admissions to National Basketball Association all-star events 54 produced by the National Basketball Association and held at a 55 facility such as an arena, convention center, or municipal 56 facility. 57 6. A participation fee or sponsorship fee imposed by a 58 governmental entity as described in s. 212.08(6) for an athletic 59 or recreational program if the governmental entity by itself, or 60 in conjunction with an organization exempt under s. 501(c)(3) of 61 the Internal Revenue Code of 1954, as amended, sponsors, 62 administers, plans, supervises, directs, and controls the 63 athletic or recreational program. 64 7. Admissions to live theater, live opera, or live ballet 65 productions in this state which are sponsored by an organization 66 that has received a determination from the Internal Revenue 67 Service that the organization is exempt from federal income tax 68 under s. 501(c)(3) of the Internal Revenue Code of 1954, as 69 amended, if the organization actively participates in planning 70 and conducting the event, is responsible for the safety and 71 success of the event, is organized for the purpose of sponsoring 72 live theater, live opera, or live ballet productions in this 73 state, has more than 10,000 subscribing members and has among 74 the stated purposes in its charter the promotion of arts 75 education in the communities it serves, and will receive at 76 least 20 percent of the net profits, if any, of the events the 77 organization sponsors and will bear the risk of at least 20 78 percent of the losses, if any, from the events it sponsors if 79 the organization employs other persons as agents to provide 80 services in connection with a sponsored event. Before March 1 of 81 each year, such organization may apply to the department for a 82 certificate of exemption for admissions to such events sponsored 83 in this state by the organization during the immediately 84 following state fiscal year. The application must state the 85 total dollar amount of admissions receipts collected by the 86 organization or its agents from such events in this state 87 sponsored by the organization or its agents in the year 88 immediately preceding the year in which the organization applies 89 for the exemption. Such organization shall receive the exemption 90 only to the extent of $1.5 million multiplied by the ratio that 91 such receipts bear to the total of such receipts of all 92 organizations applying for the exemption in such year; however, 93 such exemption granted to any organization may not exceed 6 94 percent of such admissions receipts collected by the 95 organization or its agents in the year immediately preceding the 96 year in which the organization applies for the exemption. Each 97 organization receiving the exemption shall report each month to 98 the department the total admissions receipts collected from such 99 events sponsored by the organization during the preceding month 100 and shall remit to the department an amount equal to 6 percent 101 of such receipts reduced by any amount remaining under the 102 exemption. Tickets for such events sold by such organizations 103 may not reflect the tax otherwise imposed under this section. 104 8. Entry fees for participation in freshwater fishing 105 tournaments. 106 9. Participation or entry fees charged to participants in a 107 game, race, or other sport or recreational event if spectators 108 are charged a taxable admission to such event. 109 10. Admissions to any postseason collegiate football game 110 sanctioned by the National Collegiate Athletic Association. 111 11. Admissions to and membership fees for gun clubs. For 112 purposes of this subparagraph, the term “gun club” means an 113 organization whose primary purpose is to offer its members 114 access to one or more shooting ranges for target or skeet 115 shooting. 116 12. Day use entrance fees and annual entrance passes to 117 state parks. This sales tax exemption applies only to entrance 118 fees and does not apply to any other state park-related fees or 119 charges, including surcharges levied in state parks within areas 120 of critical state concern designated pursuant to s. 380.05. 121 122 ================= T I T L E A M E N D M E N T ================ 123 And the title is amended as follows: 124 Delete line 26 125 and insert: 126 certain exclusions; amending s. 212.04, F.S.; creating 127 a sales tax exemption for day use entrance fees and 128 annual entrance passes for state parks; specifying 129 that such exemption applies only to entrance fees; 130 specifying that the exemption does not apply to other 131 fees or to surcharges levied in certain state parks; 132 providing an effective date.