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FL H0905
Bill
Status
4/30/2010
Primary Sponsor
Charles Chestnut
Click for details
AI Summary
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Exempts admission charges to educational events sponsored by public colleges, universities, or community colleges when held in museums, planetariums, observatories, or large format/high-definition cinemas owned by the sponsor.
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Removes the previous exemption for events sponsored by governmental entities, sports authorities, or sports commissions held in convention halls, exhibition halls, auditoriums, stadiums, theaters, arenas, civic centers, performing arts centers, or publicly owned recreational facilities.
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Deletes definitions for "sports authority" and "sports commission" that were previously set to expire July 1, 2009.
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Maintains existing exemptions for admissions to events sponsored by educational institutions using only student, faculty, or inmate talent, and preserves tax collection on state university athletic events for women's sports support.
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Takes effect July 1, 2010.
Legislative Description
Admissions Tax
Last Action
Died in Finance & Tax Council
4/30/2010