FL H0579

Removes the July 1, 2009 repeal date for the admissions tax exemption on events sponsored by governmental entities, sports authorities, or sports commissions held in public facilities, making the exemption permanent.

Maintains existing admissions tax exemptions for educational institutions, not-for-profit organizations, student participation fees, major sporting events (NFL championship, college tournaments, MLB All-Star games), and live theater/opera/ballet productions.

Preserves exemptions for freshwater fishing tournament entry fees, participant fees when spectators are charged admission, and postseason NCAA football games.

Applies retroactively to July 1, 2009, effectively restoring the exemption that would have expired on that date.