summary
Introduced
02/28/2014
02/28/2014
In Committee
03/11/2014
03/11/2014
Crossed Over
Passed
Dead
05/02/2014
05/02/2014
Introduced Session
2014 Regular Session
Bill Summary
Provides that admissions tax may not be levied on sale of athletic, exercise, & physical fitness facility memberships by certain health studios during specified period; authorizes DOR to adopt emergency rules; provides appropriation.
AI Summary
This bill, for the fiscal year 2014-2015, appropriates $50,000 from the state's general revenue fund to the Department of Revenue (DOR), the state agency responsible for collecting taxes, to cover the costs of administering this act, which aims to prevent an admissions tax, a tax on entry to certain events or facilities, from being applied to the sale of memberships at athletic, exercise, and physical fitness facilities, specifically those operated by certain health studios during a defined period, and also authorizes the DOR to implement emergency rules to facilitate this change.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Died in Finance and Tax Subcommittee (on 05/02/2014)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | http://www.flsenate.gov/Session/Bill/2014/1241 | 03/01/2014 |
| Bill | http://www.flsenate.gov/Session/Bill/2014/1241/BillText/Filed/PDF | 03/01/2014 |
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