§ 102-80. Circuses, carnivals, rodeos and other shows and exhibitions.

(a)

Shows of all kinds, including circuses, vaudeville, minstrels, theatrical, traveling shows, exhibitions or amusement enterprises, including carnivals, 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 be assessed a license tax of $225.00.

(b)

For the purposes of this section, the show, riding device, concession or side show charging the highest admission or fee shall be considered the main show in determining the license tax to be levied. When there are more than one of such riding devices, concessions or side shows in this admission or fee price, any one of such may be considered the main show.

(c)

Any of the shows mentioned in this section shall be allowed to operate a side show upon the payment of a license tax of $18.75.

(d)

The following shall be considered side shows on which shall be levied license taxes as provided in subsection (c) of this section:

(1)

All riding devices, including merry-go-rounds, Ferris wheels; corn games; throwing balls; rolling balls; cane racks; knife racks; weighing 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; and

(2)

Every side show, 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.

(e)

No license shall be issued for a side show unless a license has been procured for a main show or exhibition or structure, and both licenses shall be issued to the same party and for the same day.

(f)

The license 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. However, annual licenses may be issued to any of the shows or exhibitions mentioned in this section when such show or exhibition is permanently located in one place, upon the payment of six times the full amount of the daily license tax, according to the charge for admission and population as defined and prescribed by this section, but a license 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 such license.

(g)

No fractional license shall be issued under this section.

(h)

Exempt from 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.

(Code 1970, § 16½-11(e); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)