§ 25-82. Amusements.

(a)

Every person who operates for a profit any game, amusement, amusement ride or recreational device, contrivance or facility not otherwise licensed by some other ordinance of this county shall pay a business tax of ten dollars ($10.00) on each such game, amusement or recreational device, contrivance or facility. This business tax receipt shall be good for operation at any location within the county during the tax receipt year, provided that an additional tax receipt must be obtained for any additional games, amusements or devices.

(b)

Coin-operated amusement machine means any machine, contrivance or device which is set in motion or made or permitted to function by the insertion of a coin, slug, token, or paper currency and which dispenses some amusement. The business tax for each coin-operated amusement machine is ten dollars ($10.00) per machine. This tax receipt shall be good for operation at any location within the county during the tax receipt year, provided that an additional business tax receipt must be obtained for any additional coin-operated machines.

(c)

Amusement center includes, but is not limited to, any golf course, driving range, miniature golf course, swimming park, bowling alley, zoo, fun house, skating rink, race track, gun range, bungee jumping facility, tennis or racquetball facility, and kiddie rides not associated with a carnival or circus. Each amusement center shall pay a business tax of two hundred twenty-five dollars ($225.00).

(d)

Amusement machine company means any person who operates or leases for a profit twenty-five (25) or more coin-operated amusement machines. The annual business tax for an amusement machine company is two hundred twenty-five dollars ($225.00) plus two dollars ($2.00) per machine.

(e)

Theme park means a complex of at least seventy-five (75) contiguous acres owned and controlled by the same business entity, which contains permanent exhibitions, rides and attractions and a variety of recreational activities and has a minimum of one million (1,000,000) visitors annually. (The five (5) theme parks located in Orange County as of August 9, 1994, are Sea World, Universal Studios, Magic Kingdom, Epcot Center and MGM Studios.) Each theme park shall pay a business tax of one thousand five hundred dollars ($1,500.00).

(f)

Each campground and trailer park having spaces for transient use or spaces intended primarily as a residence shall pay a business tax in accordance with the following schedule:

(1)

One (1) to two hundred (200) spaces—Thirty dollars ($30.00).

(2)

Two hundred one (201) or more spaces—Sixty dollars ($60.00).

Nothing herein shall be deemed to relate to or determine what constitutes transient rentals with regard to the application of F.S. § 125.0104 or chapter 25, article IV, of the Orange County Code.

(Code 1965, § 7-77; Ord. No. 80-15, § 13, 9-15-80; Ord. No. 94-15, § 6, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)