FL H0303

Imposes a 25-cent surcharge on admission charges for each person attending a professional sporting event in Florida, collected by event organizers and remitted to the Department of Revenue.

Defines "professional sporting event" to include Major League Baseball, National Basketball Association, National Football League, Major League Soccer, and National Hockey League games, plus other events organized by professional sports teams marketed and assisted by Enterprise Florida, Inc.

Exempts free passes and complimentary admissions from the surcharge.

Directs Department of Revenue to administer, collect, and enforce the surcharge using the same procedures as other state fees and taxes.

Deposits surcharge proceeds into the Educational Enhancement Trust Fund for high school interscholastic athletics, divided proportionally among school districts based on the number of traditional public high schools with interscholastic programs, then further distributed to all traditional and charter high schools within each district.

Effective date: July 1, 2015.