By Representative Brown
A bill to be entitled An act relating to tax on sales, use, and other transactions; amending s. 212.02, F.S.; revising the definition of -admissions- to include admissions to establishments that offer, advertise, or engage in adult entertainment services, for purposes of imposition of tax thereon; creating s. 561.1107, F.S.; requiring the Division of Alcoholic Beverages and Tobacco to report to the Department of Revenue persons or establishments licensed under the Beverage Law that offer such services and do not have a sales tax dealer's certificate of registration displayed; providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Subsection (1) of section 212.02, Florida Statutes, is amended, and subsection (34) is added to said section, to read:
212.02 Definitions.--The following terms and phrases when used in this chapter have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
(1) The term -admissions- means and includes the net sum of money after deduction of any federal taxes for admitting a person or vehicle or persons to any place of amusement, sport, or recreation or for the privilege of entering or staying in any place of amusement, sport, or recreation, including, but not limited to, theaters, outdoor theaters, shows, exhibitions, games, races, establishments offering, advertising, or engaged in adult entertainment services, or any place where charge is made by way of sale of tickets, gate charges, seat charges, box charges, season pass charges, cover charges, greens fees, participation fees, entrance fees, or other fees or receipts of anything of value measured on an admission or entrance or length of stay or seat box accommodations in any place where there is any exhibition, amusement, sport, or recreation, and all dues and fees paid to private clubs and membership clubs providing recreational or physical fitness facilities, including, but! not limited to, golf, tennis, swimming, yachting, boating, athletic, exercise, and fitness facilities, except physical fitness facilities owned or operated by any hospital licensed under chapter 395.
(34) -Adult entertainment services- includes lingerie modeling, bikini modeling, body shampoos, body scrubs, private shower shows, peep shows, nude, seminude or topless dancing, nude, seminude, or topless waitressing, lapdancing, friction dancing, couch dancing, table dancing, erotic massage, erotic performance, nude modeling, nude photo sessions, and personal escort services.
Section 2. Section 561.1107, Florida Statutes, is created to read:
561.1107 Inspection of licensed premises; adult entertainment services.--In conducting inspections of establishments licensed under the Beverage Law, the division shall determine if each establishment offering, advertising, or engaged in an adult entertainment service as defined by s. 212.02(34) that is licensed by the division is properly registered with the Department of Revenue. Each month, the division shall report to the Department of Revenue the name and address of any such establishment that does not have a certificate of registration conspicuously displayed as required by s. 212.18(3).
Section 3. This act shall take effect January 1, 2001.
HOUSE SUMMARY \nRevises the definition of -admissions- to include admissions to establishments that offer, advertise, or engage in adult entertainment services, for purposes of imposition of sales tax thereon. Requires the Division of Alcoholic Beverages and Tobacco to report to the Department of Revenue persons or establishments licensed under the Beverage Law that offer such services and do not have a sales tax dealer's certificate of registration displayed.
