AB1-ASA1-AA42,2,24
77.52
(2) (a) 2. The sale of admissions to amusement, athletic, entertainment
5or recreational events or places except county fairs, the sale, rental or use of regular
6bingo cards, extra regular cards, special bingo cards
, and the sale of bingo supplies
7to players and the furnishing, for dues, fees or other considerations, the privilege of
8access to clubs or the privilege of having access to or the use of amusement,
9entertainment, athletic or recreational devices or facilities, including the sale or
10furnishing of use of recreational facilities on a periodic basis or other recreational
11rights, including
but not limited to membership rights, vacation services and club
12memberships.
This subdivision applies to the sale of admissions or furnishing the
1privilege of access or the privilege of having access to such events, places, devices,
2or facilities even if they are in whole or in part educational.".
AB1-ASA1-AA42,2,6
4"
(1dc) Sales tax on admissions to educational events and places. The
5treatment of section 77.52 (2) (a) 2. of the statutes takes effect on the first day of the
62nd month beginning after publication.".