Fla. Stat. 501.013
Health studios; exemptions
(1)
A bona fide nonprofit organization which has been granted tax-exempt status by the Internal Revenue Service.(2)
A gymnastics school which engages only in instruction and training and in which exercise is only incidental to such instruction and training.(3)
A golf, tennis, or racquetball club in which sports play is the only activity offered by the club. If the facility offers the use of physical exercise equipment, this exemption shall not apply.(4)
A program or facility which is offered and used solely for the purpose of dance, aerobic exercise, or martial arts, and which utilizes no physical exercise equipment.(5)
A country club that has as its primary function the provision of a social life and recreational amenities to its members, and for which a program of physical exercise is merely incidental to membership. As used in this subsection, the term “country club” means a facility that offers its members a variety of services that may include, but need not be limited to, social activities; dining, banquet, catering, and lounge facilities; swimming; yachting; golf; tennis; card games such as bridge and canasta; and special programs for members’ children. Upon the filing of an affidavit with the department establishing that the stated qualifications of this subsection were met before July 1, 1997, this subsection will apply retroactively to the date that the country club met these qualifications.(6)
A program or facility that is offered by an organization for the exclusive use of its employees and their family members.
Source:
Section 501.013 — Health studios; exemptions, https://www.flsenate.gov/Laws/Statutes/2024/0501.013 (accessed Aug. 7, 2025).