Sec. 770.305. - Circuses, traveling shows, tentshows, sideshows.

(a) Shows of all kinds, including circuses, vaudeville, minstrels, theatricals, traveling shows, exhibitions or amusement enterprises including carnivals, vaudeville, minstrels, rodeos, theatricals, games or tests of skill, riding devices, dramatic repertoire and all other shows or amusements shall pay a license tax of $187.50 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 license tax to be levied. When there is more than one riding device, concession or sideshow in this admission of free price group, any one of them may be considered the main show. (c) Any of the shows mentioned in this Section which have paid a license tax as provided in this Section shall be allowed to operate a sideshow upon the payment of a license tax of $18.75 for each day. (d) The following shall be considered sideshows on which shall be levied license taxes as provided above. (1) All riding devices, including merry-go-rounds, Ferris wheels or other rides or automatic riding devices. (2) All concessions, including revolving 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 stand 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 license shall be issued for a sideshow unless a license has been paid for a main show, exhibition or structure; and provided further, that both licenses shall be issued to the same taxpayer and for the same day. (e) The license taxes provided for by this Section shall be collected for each and every tent and for each and every day for which admission is charged; provided, that annual licenses may be issued to any of the shows or exhibitions mentioned in this Section when the show or exhibition is located in one place for no less than 45 consecutive days upon the payment of six times the full amount of the daily license tax, according to the charge for admission 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 license. (f) No fractional license shall be issued under this Section. (g) Exempt from the provisions of this Section are public fairs and 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. 80-765-409, § 1; Ord. 82-662-295, § 4; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 95-1220-646, § 1) Note— Former § 803.305.