HCS/HB 117 - Currently, there is a sales tax on places of amusement, entertainment and recreation, and games and athletic events. This modifies the tax so that it is on charges to view certain commercial attractions. This sales tax shall not apply to amounts paid for the first opportunity to purchase or decline tickets. This sales tax shall also not apply to certain purchases or rights to purchase tickets from a place have a charitable to civic sales tax exemption.
This provision is similar in concept to HB 1179 (2014), a provision in CCS/HCS/SB 584 (2014), and a provision contained in SCS/SB 881 (2014).