FL H1497

Amends Florida Statutes section 212.031 to add a new subsection (10) creating a sales tax exemption for separately stated charges imposed on lessees or licensees of certain venues

Applies to convention halls, exhibition halls, auditoriums, stadiums, theaters, arenas, civic centers, performing arts centers, and publicly owned recreational facilities

Exempts charges for food, drink, and services required or available in connection with a lease or license, including personnel costs (laborers, stagehands, ticket takers, event staff, security, cleaning staff), advertising, and credit card processing

Takes effect July 1, 2012