FL H0231

Amends Florida Statutes section 212.04 to revise professional sporting events exempt from admissions tax, including NFL championship game, Pro Bowl, Major League Baseball, NBA, NHL all-star games, and NCAA championship/semifinal games.

Expands NBA all-star event exemption to specifically include events produced by the National Basketball Association held at arenas, convention centers, or municipal facilities, replacing references to Rookie Challenge, Celebrity Game, 3-Point Shooting Contest, and Slam Dunk Challenge.

Clarifies that admissions tax exemption for state university athletic events does not apply; collected tax proceeds must be retained and used to support women's athletics.

Modifies language for theatrical and arts organization exemptions, capping tax exemptions at $1.5 million annually and limiting any single organization's exemption to 6 percent of admission receipts.

Takes effect July 1, 2014.