Florida Statute 616.12 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXXVI
BUSINESS ORGANIZATIONS

Chapter 616
PUBLIC FAIRS AND EXPOSITIONS

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F.S. 616.12

616.12 Licenses upon certain shows; distribution of fees; exemptions.—

(1) Each person who operates any traveling show, exhibition, amusement enterprise, carnival, vaudeville, exhibit, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, other show or amusement, or concession, including a concession operating in a tent, enclosure, or other temporary structure, within the grounds of, and in connection with, any annual public fair held by a fair association shall pay the license taxes provided by law. However, if the association satisfies the requirements of this chapter, including securing the required fair permit from the department, the license taxes and local business tax authorized in chapter 205 are waived and the department shall issue a tax exemption certificate. The department shall adopt the proper forms and rules to administer this section, including the necessary tax exemption certificate, showing that the fair association has met all requirements and that the traveling show, exhibition, amusement enterprise, carnival, vaudeville, exhibit, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, other show or amusement, or concession is exempt.

(2) Any fair association securing the required annual fair permit from the department is exempt from local business tax as defined by chapter 205, occupational permit fees, or any occupational taxes assessed by any county, municipality, political subdivision, agency, or instrumentality thereof.

History.—s. 1, ch. 17759, 1937; CGL 1940 Supp. 6526(1); s. 2, ch. 57-796; s. 2, ch. 59-166; s. 5, ch. 63-247; ss. 14, 35, ch. 69-106; s. 1, ch. 81-297; s. 2, ch. 81-318; ss. 11, 25, 26, ch. 83-239; s. 6, ch. 85-62; ss. 16, 44, ch. 93-168; s. 11, ch. 2012-204.

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Amendments to 616.12

Arrestable Offenses / Crimes under Fla. Stat. 616.12

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 616.12.

Annotations, Discussions, Cases:

Cases Citing Statute 616.12

Total Results: 6

Ago

Court: Florida Attorney General Reports | Date Filed: 2010-07-13

Snippet: required); 616.17 (display of minimum exhibits); and 616.12(1), Fla. Stat. (licenses upon certain shows required)

Ago

Court: Florida Attorney General Reports | Date Filed: 1986-06-19

Snippet: the municipality in light of the provisions of s. 616.12, F.S. It is to be initially emphasized that the

Ago

Court: Florida Attorney General Reports | Date Filed: 1977-03-02

Snippet: 091; requiring licenses upon certain shows, s. 616.12; providing that no fair or exposition may be conducted

Connelly v. Smith

Court: District Court of Appeal of Florida | Date Filed: 1957-11-07

Citation: 97 So. 2d 865

Snippet: subject of a grant. Marvin v. Elliott, 99 Mo. 616, 12 S.W. 899. And that if ambiguity in a grant be created

Sorrells v. McNally

Court: Supreme Court of Florida | Date Filed: 1925-05-30

Citation: 105 So. 106, 89 Fla. 457

Snippet: reached. Almy v. Jones, 17 R.I. 265, 21 Atl. Rep. 616, 12 L. R. A. 414; Clark v. Mack, 161 Mich. 545, 126

Duval County v. Charleston Lumber & Manufacturing Co.

Court: Supreme Court of Florida | Date Filed: 1903-01-15

Citation: 45 Fla. 256

Snippet: 166; State ex rel. Crawford v. Eberly, 12 Neb .616, 12 N. W .Rep. 96; City of Memphis v. Laski, 9 Heisk