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.
Section: Previous 550.09514 550.09515 550.105 550.1155 550.125 550.135 550.155 550.1625 550.1645 550.1646 550.1647 550.1648 550.175 550.1815 550.235 NextLast modified: September 23, 2016