FL S2006

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 from the admissions tax.

Requires that 100 percent of the risk of success or failure and 100 percent of funds at risk for the educational event belong to the sponsor, and student or faculty talent is not exclusively used.

Amends Section 212.04, Florida Statutes, to add this exemption to existing admissions tax exemptions for educational and athletic events.

Takes effect July 1, 2010.