Athletic exhibitions and contests where admission is charged and having permanent location.
Jacksonville Ordinance Code § 772.303
in effectSec. 772.303. - Athletic exhibitions and contests where admission is charged and having permanent location.
A person conducting an athletic exhibition or contest where admission is charged, having a permanent location, shall pay an occupational license tax as follows:
(a) Each location on a permanent annual basis, for each year—$412.50.
(b) Each location not on a permanent annual basis:
(1) Up to 3,500 seating capacity—$43.75 a day.
(2) Over 3,500 seating capacity—$125 a day.
No license shall be required for the conduct of an athletic event in the City by a nonprofessional youth, educational or charitable organization, not involved with professional promotion.
(Ord. 80-765-409, § 2; Ord. 80-1270-627, § 1; Ord. 82-662-295, § 16; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)
Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITXXIITA_CH772MUBUTA_PT3OCLITA_S772.303ATEXCOWHADISCHHAPELOFetched: 10/27/2026