§ 13-104. Circuses, traveling shows, tent shows, etc.; sideshows.

(a)

Shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling shows, exhibitions or amusement enterprises, including carnivals, vaudeville, minstrels, rodeos, theatrical games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements, or any exhibition giving performances under tents or temporary structures of any kind, whether such tents or temporary structures are covered or uncovered, to which admission is charged, shall pay a business tax of two hundred twenty-five dollars ($225.00) for each day.

(b)

For the purposes hereof, the show, riding device, concession or sideshow charging the highest admission or fee shall be considered the main show in determining the business tax to be levied. When there are more than one (1) such riding device, concession or sideshow in this admission or free price group, any one (1) of the same may be considered the main show.

(c)

Any of the shows mentioned in this section which have paid the business tax provided in subsection (a) of this section shall be allowed to operate a sideshow upon the payment of a tax of thirty dollars ($30.00) for each day.

(d)

The following shall be considered sideshows on which shall be levied business taxes as provided in this section:

(1)

All riding devices, including merry-go-rounds, Ferris wheels, or any other rides or automatic riding devices.

(2)

All concessions, including revolving wheels, corn games, throwing balls, rolling balls, cane racks, knife racks, weighting machines, games or tests of skill or strength, candy machines, sandwich, confectionery or similar stands or any other booth, unit, tent or stand commonly known as a concession.

(3)

Every sideshow, exhibition, display, concert, athletic contest, lecture, minstrel, or performance to which admission is charged, a fee collected, or a charge is made for anything of value; provided that no receipt shall be issued for a sideshow unless a receipt has been paid for a main show, or exhibition or structure; and provided further, that both receipts shall be issued to the same party and for the same day.

(e)

The business taxes provided for by this section shall be collected for each and every tent and for each and every day to which admission is charged; provided that annual receipts may be issued to any of the shows or exhibitions mentioned in this section when such show or exhibition is permanently located in one (1) place, upon the payment of six (6) times the full amount of the daily business tax, according to the charge for admission and population as defined and prescribed by this section; but a receipt so issued shall be good only for the place for which it was originally taken out, and the tax collector shall so state in writing on the face of each receipt.

(f)

No fractional receipt shall be issued under this section.

(g)

Exempt from the provisions of this section are public fairs, expositions, as defined in F.S. Ch. 616, and exhibits held by bona fide nonprofit organizations on the premises of a licensed public lodging establishment in connection with a convention.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)