Brevard County |
Code of Ordinances |
Chapter 102. TAXATION |
Article II. BUSINESS TAX RECEIPT |
Division 3. CLASSIFICATIONS AND RATES |
§ 102-72. Classification 27: circuses, traveling shows, tent shows, etc.; side shows.
(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, is subject to this classification. Such license is good for one location only, however, the licensee may return to the same location during the same license year without obtaining another license. Other permits and inspection fees would still apply to the return visit(s).
(b)
A license subject to this classification may not be issued until the business requesting such license has applied to the county building department for permit and inspection of the grounds.
(c)
A license is not required of any show described in this section if the show, etc. is held at a permanent location which is licensed and classified as stadium, theater, auditorium, convention center or for dancing/entertainment.
(d)
No business tax receipt is required of any show described in this section if the show is sponsored by a charitable organization, and proceeds are to be used for charitable purposes.
(e)
No business tax receipt is required of public fairs and expositions as defined and having the permit issued pursuant to F.S. ch. 616.
(Code 1979, § 21-34.6; Ord. No. 95-35, § 16, 8-15-95; Ord. No. 2007-003, § 58, 2-20-07)