Fla. Stat. 548.06
Payments to state; exemptions; audit of records
(1)
Except as provided in subsection (5), a promoter holding a match shall, within 72 hours after the match, file with the commission a written report that includes the number of tickets sold, the amount of gross receipts, and any other facts the commission may require. For the purposes of this chapter, gross receipts include each of the following:The gross price charged for the sale or lease of broadcasting, television, and pay-per-view rights of any match occurring within the state without any deductions for commissions, brokerage fees, distribution fees, advertising, or other expenses or charges.The face value of all tickets sold and complimentary tickets issued, provided, or given, not including complimentary tickets issued, provided, or given in accordance with subsections (2) and (3).The face value of any seat or seating issued, provided, or given in exchange for advertising, sponsorships, or anything of value to the promotion of an event.(a)
The gross price charged for the sale or lease of broadcasting, television, and pay-per-view rights of any match occurring within the state without any deductions for commissions, brokerage fees, distribution fees, advertising, or other expenses or charges.(b)
The face value of all tickets sold and complimentary tickets issued, provided, or given, not including complimentary tickets issued, provided, or given in accordance with subsections (2) and (3).(c)
The face value of any seat or seating issued, provided, or given in exchange for advertising, sponsorships, or anything of value to the promotion of an event.(2)
A promoter may issue complimentary tickets for up to 5 percent of the seats in the house designated for use in the event, equally distributed among the price categories for which complimentary tickets are issued, without including the face value of such tickets in the calculation of gross receipts.(3)(a)
A promoter may, with written authorization from the commission, the executive director, or the executive director’s designee, issue, provide, or give additional complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event without including the face value of such tickets in the calculation of gross receipts.The commission, the executive director, or the executive director’s designee may provide authorization for additional complimentary tickets that are issued, provided, or given to:Reserve or active duty members of the United States Armed Forces or the Florida National Guard.
Veterans, as defined in s. 1.01(14), even if the veteran is not eligible to receive benefits as a wartime veteran.
Not-for-profit organizations exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code.
A promoter seeking authorization to issue, provide, or give additional complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event in accordance with this subsection shall submit an application on a form adopted by the commission. The application must include, at a minimum, the date, time, and location of the event; the number of additional complimentary tickets for which the promoter is seeking authorization from the commission; the percentage of tickets issued for the seats in the house designated for use in the event for which the promoter is seeking authorization from the commission; and the persons or entities that will receive the additional complimentary tickets.The commission, the executive director, or the executive director’s designee shall approve or deny the application and shall provide the promoter a written explanation for each approval or denial. The commission, the executive director, or the executive director’s designee may set limitations on an approval and may approve all or a portion of the additional complimentary tickets for which the promoter has sought authorization. The commission, the executive director, or the executive director’s designee shall provide the promoter a written explanation of any limitation placed on an approval. The denial or approval with limitations of an application by the commission, the executive director, or the executive director’s designee is not final agency action and may not be appealed.A promoter who receives authorization to issue, provide, or give complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event in accordance with this subsection shall maintain documentation showing that the authorized additional complimentary tickets were issued, provided, or given to individuals or entities eligible for such tickets under paragraph (b). These documents are subject to an audit of the promoter’s books and records pursuant to subsection (8).The commission may not include the face value of complimentary tickets authorized under this subsection as part of the total gross receipts from admission fees.The promoter may issue, provide, or give complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event without obtaining written authorization in accordance with this subsection if the promoter includes the face value of such tickets in the calculation of gross receipts.The promoter remains responsible for complying with reporting and taxation requirements related to gross receipts as provided in this section. However, complimentary tickets issued, given, or provided under subsection (2) or as authorized by the commission are exempt from such reporting and taxation requirements.(3)(a)
A promoter may, with written authorization from the commission, the executive director, or the executive director’s designee, issue, provide, or give additional complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event without including the face value of such tickets in the calculation of gross receipts.(b)
The commission, the executive director, or the executive director’s designee may provide authorization for additional complimentary tickets that are issued, provided, or given to:Reserve or active duty members of the United States Armed Forces or the Florida National Guard.Veterans, as defined in s. 1.01(14), even if the veteran is not eligible to receive benefits as a wartime veteran.Not-for-profit organizations exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code.(c)
A promoter seeking authorization to issue, provide, or give additional complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event in accordance with this subsection shall submit an application on a form adopted by the commission. The application must include, at a minimum, the date, time, and location of the event; the number of additional complimentary tickets for which the promoter is seeking authorization from the commission; the percentage of tickets issued for the seats in the house designated for use in the event for which the promoter is seeking authorization from the commission; and the persons or entities that will receive the additional complimentary tickets.(d)
The commission, the executive director, or the executive director’s designee shall approve or deny the application and shall provide the promoter a written explanation for each approval or denial. The commission, the executive director, or the executive director’s designee may set limitations on an approval and may approve all or a portion of the additional complimentary tickets for which the promoter has sought authorization. The commission, the executive director, or the executive director’s designee shall provide the promoter a written explanation of any limitation placed on an approval. The denial or approval with limitations of an application by the commission, the executive director, or the executive director’s designee is not final agency action and may not be appealed.(e)
A promoter who receives authorization to issue, provide, or give complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event in accordance with this subsection shall maintain documentation showing that the authorized additional complimentary tickets were issued, provided, or given to individuals or entities eligible for such tickets under paragraph (b). These documents are subject to an audit of the promoter’s books and records pursuant to subsection (8).(f)
The commission may not include the face value of complimentary tickets authorized under this subsection as part of the total gross receipts from admission fees.(g)
The promoter may issue, provide, or give complimentary tickets in an amount greater than 5 percent of the seats in the house designated for use in the event without obtaining written authorization in accordance with this subsection if the promoter includes the face value of such tickets in the calculation of gross receipts.(h)
The promoter remains responsible for complying with reporting and taxation requirements related to gross receipts as provided in this section. However, complimentary tickets issued, given, or provided under subsection (2) or as authorized by the commission are exempt from such reporting and taxation requirements.(4)
A written report required to be filed with the commission under this section must be postmarked within 72 hours after the conclusion of the match, and an additional 5 days is allowed for mailing.(5)
Each written report must be accompanied by a tax payment in the amount of 5 percent of the total gross receipts exclusive of any federal taxes, except that the tax payment derived from the gross price charged for the sale or lease of broadcasting, television, and pay-per-view rights of an event occurring within the state may not exceed $40,000 for a single event. A promoter who remits the maximum tax amount of $40,000 for the sale or lease of broadcasting, television, or pay-per-view rights of an event occurring within the state and who submits a form provided by the commission indicating that he or she has paid the maximum tax amount is not required to provide any further information with regard to the sale or lease of broadcasting, television, or pay-per-view rights. However, the promoter remains responsible for complying with reporting and taxation requirements related to other gross receipts as provided in this chapter.(6)(a)
A promoter who willfully makes a false and fraudulent report under this section commits perjury and, upon conviction, is subject to punishment as provided by law. Such penalty is in addition to any other penalties imposed under this chapter.A promoter who willfully fails, neglects, or refuses to make a report or to pay the taxes as prescribed or who refuses to allow the commission to examine the books, papers, and records of a promotion commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.(6)(a)
A promoter who willfully makes a false and fraudulent report under this section commits perjury and, upon conviction, is subject to punishment as provided by law. Such penalty is in addition to any other penalties imposed under this chapter.(b)
A promoter who willfully fails, neglects, or refuses to make a report or to pay the taxes as prescribed or who refuses to allow the commission to examine the books, papers, and records of a promotion commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.(7)
A promoter shall retain a copy of the following records for 1 year and provide a copy of such records to the commission upon request:Records necessary to support each report submitted to the commission, including a copy of each report filed with the commission.A copy of each independently prepared ticket manifest.Documentation required to be maintained under paragraph (3)(e) verifying that additional complimentary tickets authorized by the commission, the executive director, or the executive director’s designee were issued, provided, or given to eligible individuals or entities.(a)
Records necessary to support each report submitted to the commission, including a copy of each report filed with the commission.(b)
A copy of each independently prepared ticket manifest.(c)
Documentation required to be maintained under paragraph (3)(e) verifying that additional complimentary tickets authorized by the commission, the executive director, or the executive director’s designee were issued, provided, or given to eligible individuals or entities.(8)
Compliance with this section is subject to verification by department or commission audit. The commission may, upon reasonable notice to the promoter, audit a promoter’s books and records relating to the promoter’s operations under this chapter.(9)
The commission shall adopt rules establishing a procedure for auditing a promoter’s records and resolving any inconsistencies revealed by an audit and shall adopt a rule imposing a late fee in the event of taxes owed.
Source:
Section 548.06 — Payments to state; exemptions; audit of records, https://www.flsenate.gov/Laws/Statutes/2024/0548.06 (accessed Aug. 7, 2025).