§ 550.1625, Fla. Stat. · Chapter 550. PARI-MUTUEL WAGERING
Dogracing; taxes.
Text — 2026 Florida Statutes
(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).
Notes and commentary — not statutory text
History
s. 21, ch. 92-348; s. 54, ch. 2000-154; s. 21, ch. 2024-115.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0550/0550.html
- Text hash
- sha256 181b6c06cc27f6c0d56f30315a31387883b5f144ab0bd0f7ade6c8aefe256fca
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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