FL S1226

Adds a sales tax exemption for separately stated charges imposed by convention halls, exhibition halls, auditoriums, stadiums, theaters, arenas, civic centers, performing arts centers, and publicly owned recreational facilities on lessees or licensees.

Exempts charges for food, drink, and services required or available in connection with a lease or license to use real property.

Includes charges for event-related personnel such as laborers, stagehands, ticket takers, event staff, security personnel, and cleaning staff.

Exempts charges for advertising and credit card processing associated with leased or licensed premises.

Effective July 1, 2012.