Fla. Stat. § 616.12
Licenses upon certain shows; distribution of fees; exemptions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2025
As of January 1, 2011
(1) Every person who may operate under any terms whatsoever, including a lease arrangement, any traveling show, exhibition, amusement enterprise, carnival, vaudeville, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, or other show or amusement (including a concession operating in a tent, enclosure, or other temporary structure, whether covered or uncovered) within the grounds of, and in connection with, any public fair or exposition held by a fair association shall pay the license taxes now or hereafter provided by law; however, in the event the association fully qualifies with all other provisions of this chapter, including securing the required fair permit from the department, the traveling show, exhibition, amusement enterprise, carnival, vaudeville, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, or other show or amusement (including a concession operating in a tent, enclosure, or other temporary structure, whether covered or uncovered) within the grounds of, and in connection with, any such fair or exposition is not required to pay any such license tax, but shall operate under a tax exemption certificate issued by the department. The department shall prescribe the proper forms and rules for carrying out the purpose and intent expressed in this section, including the necessary tax exemption certificate, to be signed by the tax collector, showing that the traveling show, exhibition, amusement enterprise, carnival, vaudeville, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, or other show or amusement (including a concession operating in a tent, enclosure, or other temporary structure, whether covered or uncovered) has met in full all requirements of this chapter and accordingly is fully exempt.
(1) Each person who operates any traveling show, exhibition, amusement enterprise, carnival, vaudeville, exhibit, 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, 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 fair permit from the department is exempt from occupational license fees, occupational permit fees, or any occupational taxes assessed by any county, municipality, political subdivision, or agency, or instrumentality thereof.
(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.
Official source: Online Sunshine (Florida Legislature). Reproduced from public-domain Florida statutes; confirm against the official source for the current text. Not legal advice.