(1) Every person who may operate under any terms whatsoever, including a lease arrangement, any traveling show, exhibition, amusement enterprise, carnival, vaudeville, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, or other show or amusement (including a concession operating in a tent, enclosure, or other temporary structure, whether covered or uncovered) within the grounds of, and in connection with, any public fair or exposition held by a fair association shall pay the license taxes now or hereafter provided by law; however, in the event the association fully qualifies with all other provisions of this chapter, including securing the required fair permit from the department, the traveling show, exhibition, amusement enterprise, carnival, vaudeville, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, or other show or amusement (including a concession operating in a tent, enclosure, or other temporary structure, whether covered or uncovered) within the grounds of, and in connection with, any such fair or exposition is not required to pay any such license tax, but shall operate under a tax exemption certificate issued by the department. The department shall prescribe the proper forms and rules for carrying out the purpose and intent expressed in this section, including the necessary tax exemption certificate, to be signed by the tax collector, showing that the traveling show, exhibition, amusement enterprise, carnival, vaudeville, minstrel, rodeo, theatrical, game or test of skill, riding device, dramatic repertoire, or other show or amusement (including a concession operating in a tent, enclosure, or other temporary structure, whether covered or uncovered) has met in full all requirements of this chapter and accordingly is fully exempt.
(2) Any fair association securing the required fair permit from the department is exempt from occupational license fees, occupational permit fees, or any occupational taxes assessed by any county, municipality, political subdivision, or agency, or instrumentality thereof.
