FL S0624

Levies a 25-cent surcharge on admission charges for professional sporting events in Florida, including MLB, NBA, NFL, MLS, NHL games, and other professional events marketed by Enterprise Florida, Inc.

Sporting event organizers are responsible for collecting and remitting the surcharge to the Department of Revenue, which administers and enforces collection similar to other state fees and taxes.

Exempts free passes and complimentary admissions from the surcharge requirement.

Deposits surcharge proceeds into the Educational Enhancement Trust Fund to fund high school interscholastic athletic programs, with proportional distribution among school districts based on the number of traditional public high schools offering interscholastic programs.

Takes effect July 1, 2015.