Florida Senate - 2016                          SENATOR AMENDMENT
       Bill No. SB 1202
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                 Floor: WD/2R          .                                
             02/18/2016 11:21 AM       .                                

       Senator Margolis moved the following:
    1         Senate Amendment (with title amendment)
    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.
  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.