Florida Statutes

Fla. Stat. § 550.1625 (2025)

Dogracing; taxes.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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550.1625 Dogracing; taxes.
(1) The operation of a dog track and legalized pari-mutuel betting at dog tracks in this state is a privilege and is an operation that requires strict supervision and regulation in the best interests of the state. Pari-mutuel wagering at dog tracks in this state is a substantial business, and taxes derived therefrom constitute part of the tax structures of the state and the counties. The operators of dog tracks should pay their fair share of taxes to the state; at the same time, this substantial business interest should not be taxed to such an extent as to cause a track that is operated under sound business principles to be forced out of business.
(2) A permitholder that conducts a dograce meet under this chapter must pay the daily license fee, the admission tax, the breaks tax, and the tax on pari-mutuel handle as provided in s. 550.0951 and is subject to all penalties and sanctions provided in s. 550.0951(6).
History.s. 21, ch. 92-348; s. 54, ch. 2000-154; s. 21, ch. 2024-115.
Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2020–2026 · leading case: Support Working Animals Inc v. Desantis (N.D. Fla. 2020).
Support Working Animals Inc v. Desantis (N.D. Fla. 2020). · cites it 6× “§ 550.1625(1), Fla. Stat. (2019) (“The operation of a dog track and legalized pari-mutuel betting at dog tracks in this state is a privilege .”
Jefferson Cnty. Kennel Club, Inc. v. Florida Gaming Control Comm'n (Fla. 1st DCA 2026). · cites it 2× “” § 550.1625(1), Fla. Stat. (2021) (emphasis added); cf.”
— 550.1625(1) — 2 cases
Support Working Animals Inc v. Desantis (N.D. Fla. 2020). “§ 550.1625(1), Fla. Stat. (2019) (“The operation of a dog track and legalized pari-mutuel betting at dog tracks in this state is a privilege .”
Jefferson Cnty. Kennel Club, Inc. v. Florida Gaming Control Comm'n (Fla. 1st DCA 2026). “” § 550.1625(1), Fla. Stat. (2021) (emphasis added); cf.”
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