FL H0827

Levies a $1 surcharge on admission to professional sporting events in Florida, including MLB, NBA, NFL, MLS, NHL games, NASCAR races, and other events marketed by Enterprise Florida, Inc.

Free passes and complimentary admissions are exempt from the surcharge.

Department of Revenue administers and collects the surcharge, retaining up to 5% for administrative costs.

Remaining proceeds are deposited into the Educational Enhancement Trust Fund for high school interscholastic athletic programs.

Funds are distributed proportionally among school districts based on the number of traditional public high schools with athletic programs, then divided among all traditional and charter high schools within each district.