With regard to special events, exhibits, and the like at shopping malls, motels/hotels,
art shows, convention centers, exhibition halls, circuses, traveling shows, tent shows,
side shows, etc., each show promoter or event organizer shall obtain a daily permit,
except in cases where the show is sponsored by a governmental or tax exempt entity,
or if the show is considered a cultural event. A cultural event is described as an
event that develops the intellectual and moral faculties especially by education,
provides enlightenment and excellence of taste acquired by intellectual and aesthetic
training, and acquaints interest in fine arts, humanities, and broad aspects of science
as distinguishing from vocational, recreational, and/or technical skills. The daily
rate for the permit is hereby set at two hundred twenty-five dollars ($225.00). An
annual permit may be issued to any of the shows or exhibits mentioned in this section
upon the payment of six (6) times the full amount of the daily permit (one thousand
three hundred fifty dollars ($1,350.00)), as defined and prescribed by this section;
but a permit so issued shall be good only for the place for which it was originally
taken out, and the tax collector shall so state in writing on the face of each such
permit. The promoter/organizer has the option of purchasing a thirty dollar ($30.00)
local business tax receipt for each and every vendor, exhibitor, act, or attraction,
in addition to a thirty dollar ($30.00) receipt for the promoter/organizer, by payment
of receipts for each and every vendor, exhibitor, act, or attraction; the receipt
can then be transferred to other locations throughout the county during the receipt
year. Additionally, the premises accommodating the show or event, except premises
owned by governmental and other tax exempt entities, shall acquire a local business
tax receipt. It is recognized that these types of enterprises/activities are often
organized on a weekend or one-time show basis. Accordingly, the condition of section 13-34(a) above requiring departmental review for zoning, health, and code compliance shall
not apply. It will, nevertheless, be incumbent upon the applicant/local business tax
receipt holder to ensure compliance with all applicable zoning, environmental, health,
and other applicable requirements of ordinance and law.
