FL S0980

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

Exempts free passes and complimentary tickets from the surcharge.

Department of Revenue administers, collects, and enforces the surcharge; may retain up to 5 percent of funds to offset direct administrative costs.

Remaining surcharge proceeds are deposited into the Educational Enhancement Trust Fund and distributed to school districts based on the number of traditional public high schools with athletic programs.

Becomes effective July 1, 2016.