Florida Senate - 2016                                     SB 980
       By Senator Thompson
       12-01166-16                                            2016980__
    1                        A bill to be entitled                      
    2         An act relating to funding for high school
    3         interscholastic athletic programs; providing
    4         legislative findings; levying a surcharge on the
    5         charge for admission to professional sporting events;
    6         defining the term “professional sporting event”;
    7         exempting certain admissions from the surcharge;
    8         requiring the Department of Revenue to administer,
    9         collect, and enforce the surcharge; providing for
   10         deposit and use of surcharge proceeds for high school
   11         interscholastic athletic programs; providing a formula
   12         for allocating the proceeds among school districts and
   13         schools; providing an effective date.
   15  Be It Enacted by the Legislature of the State of Florida:
   17         Section 1. (1) The Legislature finds that educational
   18  budget cuts have forced many school districts to reduce funding
   19  for high school interscholastic athletic programs, which has
   20  forced school districts to eliminate athletic teams or limit the
   21  number of participants on certain teams. Some high schools have
   22  instituted “pay to play” policies that have eliminated the
   23  opportunity for certain student athletes to compete in high
   24  school interscholastic athletic programs. The Legislature finds
   25  that, in addition to improving a student’s physical health,
   26  playing sports improves a student’s academic achievement, self
   27  esteem, and psychosocial well-being while also reducing
   28  behavioral problems. Therefore, the Legislature finds that it is
   29  in the public’s best interest to fund high school
   30  interscholastic athletic programs.
   31         (2) A surcharge of $1 is levied upon the charge for
   32  admission to a professional sporting event in the state. The
   33  dealer selling the admission is responsible for collecting and
   34  remitting the surcharge to the Department of Revenue. For
   35  purposes of this section, the term “professional sporting event”
   36  includes Major League Baseball games, National Basketball
   37  Association games, National Football League games, Major League
   38  Soccer games, National Hockey League games, National Association
   39  for Stock Car Auto Racing events, and all other events organized
   40  by professional sporting teams or sanctioning bodies which are
   41  marketed and assisted by Enterprise Florida, Inc., under s.
   42  288.901, Florida Statutes.
   43         (3) The surcharge levied under this section is not imposed
   44  on a free pass or complimentary ticket issued to a person for
   45  which there is no cost to the person for admission to the
   46  professional sporting event.
   47         (4) The Department of Revenue shall administer, collect,
   48  and enforce the surcharge levied under this section in the same
   49  manner as other fees and taxes in chapter 212, Florida Statutes.
   50  The surcharge is not included in the computation of estimated
   51  taxes pursuant to s. 212.11, Florida Statutes, nor does a
   52  dealer’s credit for collecting taxes or fees provided in s.
   53  212.12, Florida Statutes, apply to the surcharge. The surcharge
   54  is not subject to the taxes imposed in chapter 212, Florida
   55  Statutes.
   56         (5) The Department of Revenue shall deposit the proceeds
   57  from the surcharge levied under this section into the Audit and
   58  Warrant Clearing Trust Fund established in s. 215.199, Florida
   59  Statutes. The department may retain up to 5 percent of the funds
   60  remitted under this section to offset its direct costs of
   61  administering the collection and remittance of the surcharge on
   62  professional sporting events in the state. Thereafter, the
   63  Department of Revenue shall transfer all remaining funds
   64  remitted under this section to the Educational Enhancement Trust
   65  Fund and the proceeds shall be used for high school
   66  interscholastic athletics. The Department of Education shall
   67  proportionally divide and distribute funds among school
   68  districts based on the number of traditional public high schools
   69  with interscholastic athletic programs. Funds received by each
   70  school district shall be divided among all traditional and
   71  charter high schools.
   72         Section 2. This act shall take effect July 1, 2016.