§ 8A-233.1. Carnivals & circuses, traveling shows, etc.

(1)

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, shall pay a local business tax as provided for in the schedule of taxes, Section 8A-247.1.

(2)

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

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 80-91, § 41, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 93-80, § 23, 7-29-93; Ord. No. 95-109, § 49, 6-20-95; Ord. No. 06-191, § 2, 12-19-06)