(1) Each person who operates any traveling show, exhibition, amusement enterprise, carnival, vaudeville, exhibit, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, other show or amusement, or concession, including a concession operating in a tent, enclosure, or other temporary structure, within the grounds of, and in connection with, any annual public fair held by a fair association shall pay the license taxes provided by law. However, if the association satisfies the requirements of this chapter, including securing the required fair permit from the department, the license taxes and local business tax authorized in chapter 205 are waived and the department shall issue a tax exemption certificate. The department shall adopt the proper forms and rules to administer this section, including the necessary tax exemption certificate, showing that the fair association has met all requirements and that the traveling show, exhibition, amusement enterprise, carnival, vaudeville, exhibit, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, other show or amusement, or concession is exempt.
(2) Any fair association securing the required annual fair permit from the department is exempt from local business tax as defined by chapter 205, occupational permit fees, or any occupational taxes assessed by any county, municipality, political subdivision, agency, or instrumentality thereof.
History.—s. 1, ch. 17759, 1937; CGL 1940 Supp. 6526(1); s. 2, ch. 57-796; s. 2, ch. 59-166; s. 5, ch. 63-247; ss. 14, 35, ch. 69-106; s. 1, ch. 81-297; s. 2, ch. 81-318; ss. 11, 25, 26, ch. 83-239; s. 6, ch. 85-62; ss. 16, 44, ch. 93-168; s. 11, ch. 2012-204.
Structure Florida Statutes
Title XXXVI - Business Organizations
Chapter 616 - Public Fairs and Expositions
Part I - General Provisions (Ss. 616.001-616.24)
616.01 - Number of persons required; requisites of proposed charter.
616.02 - Acknowledgment of charter.
616.03 - Notice of application; approval and record of charter.
616.04 - Evidence of existence and contents of charter.
616.05 - Amendment of charter.
616.051 - Dissolving a charter.
616.06 - Amount of indebtedness authorized.
616.07 - Members not personally liable; property of association held in trust; exempt from taxation.
616.08 - Additional powers of association.
616.101 - Annual review of accounts and records.
616.12 - Licenses upon certain shows; distribution of fees; exemptions.
616.121 - Making false application.
616.13 - Restrictions on other amusement rides.
616.14 - Number of fairs; penalty.
616.15 - Permit from Department of Agriculture and Consumer Services required.
616.185 - Trespass upon grounds or facilities of public fair; penalty; arrests.
616.19 - Designation of fairs.
616.21 - Agricultural and livestock exhibit buildings; conditions for expenditures.
616.22 - Exhibit buildings; matching funds for construction or repair.