Section 75-8.001 - Admissions Requirements(1)(a) Each permitholder shall provide separate gates for taxable admission. Gates for taxable admission shall be equipped with metered turnstiles which are numbered consecutively and protected from tampering or manipulation. A record of all taxable and tax exempt admissions compiled by the permitholder shall be provided to the division at the conclusion of each performance. If all turnstiles are broken, it shall be the responsibility of the permitholder to count the admissions.(b) All admission charges, including the charge for a grandstand area with general seating, shall be displayed at each entrance to the pari-mutuel facility. Where the total collected includes charges for services or products such as seating (other than grandstand seating), programs or parking, the patrons shall be informed of such charges at the point of entry. The charge for other services or products offered as a package shall not be included in the admissions charge if the patrons have the option to accept or reject the additional services or charges.(2) Permitholders shall inform the division of their late entrant policy prior to the beginning of the meet, or upon the institution of such policy, by filing an update to Form FGCC PMW-3520, Notification of Pari-Mutuel Operations, adopted and incorporated by Rule 75-10.001, F.A.C.(3)(a) Individuals receiving tax-exempt admission shall be issued a pass by the permitholder which is to be displayed for entry. Tax-exempt passes are not transferable and holders of the passes shall not allow their use by any other individuals.(b) Prior to the beginning of a meet, each permitholder shall forward to the division a list of individuals receiving a tax-exempt pass and the capacity in which they are functioning. The permitholder shall notify the division within 48 hours of any changes to the list of tax-exempt passes.(4) Admission tax shall be calculated on the aggregate entry fee for weekly, monthly, annual, or other seasonal periods. All entry fees must be reported on Form FGCC PMW-3520, Notification of Pari-Mutuel Operations, prior to the meet.Fla. Admin. Code Ann. R. 75-8.001
Rulemaking Authority 550.0251 (3), (7), 550.0951 (2), 550.125 (2)(b), 550.155(1) FS. Law Implemented 550.0251, 550.0951, 550.125, 550.155 FS.
New 10-20-96, Amended 12-15-97, 4-12-06, Formerly 61D-8.001.New 10-20-96, Amended 12-15-97, 4-12-06, Formerly 61D-8.001.