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Mr. Frank C. Adler Dania City Attorney Post Office Box 1708 Dania, Florida 33004

Dear Mr. Adler:

You ask the following question:

May the City of Dania impose a head tax on gate receipts for the Dania Jai Alai fronton?

In sum:

The imposition of a head tax or admissions tax is reserved to the state and the city may not, in the absence of express statutory authorization, impose such a tax on the gate receipts for the Dania Jai Alai fronton.

Prior to 1993, the Florida pari-mutuel statutes were contained in Chs. 550 (dogracing and horseracing) and 551 (jai alai), Fla. Stat. (1993). Each chapter…