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. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 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.