Citrus County, FL Special Events & Permits: Street Fair Rules (2026)
Key Facts
- Roadside peddler fee
- $25.00
- Flea market operator fee
- $240.00
- Individual stall vendors
- exempt from the tax
- Public fairs (F.S. Ch. 616)
- exempt entirely
- Nonprofit festivals
- exempt from receipt requirement
- Applies to
- unincorporated Citrus County only
Summary
Vendors and promoters at fairs, carnivals and flea markets in unincorporated Citrus County are taxed, not permitted, under the county's business tax receipt schedule. Citrus County Code Section 94-109 charges roadside peddlers $25.00 and flea market operators $240.00, but exempts vendors selling from individual flea-market stalls and exempts state-defined "public fairs and expositions" outright, while for-profit carnivals, circuses and music festivals need a receipt only if run for profit.
(3)Circuses, traveling shows, tent shows, side shows, etc.: Carnivals, circuses, dramatic repertoire, exhibitions, rock or music festivals rodeos, shows, art shows and the like shall only be required to have a business tax receipt if in fact the organization putting on such activity is doing so for profit. Public fairs and expositions as defined in F.S. Ch. 616, are exempt. (4)Roadside peddlers shall be $25.00. Nothing in this subsection shall authorize the operation of a business or profession in a state or county right-of-way. (5)Flea market operators shall be $240.00. Vendors selling out of individual stalls shall be exempt from the business tax levied by this section.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 76).
Full Breakdown
Section 94-109's fee schedule taxes "circuses, traveling shows, tent shows, side shows" and "carnivals, circuses, dramatic repertoire, exhibitions, rock or music festivals, rodeos, shows, art shows and the like," but only if the organization staging the event is doing so for profit; nonprofit-run festivals owe nothing under this section. Events meeting the definition of "public fairs and expositions" in Florida Statutes Chapter 616 are exempt from the county business tax receipt entirely, regardless of profit status. 00 receipt fee, though the section specifies that paying it does not authorize setting up in a state or county right-of-way.
00, but individual vendors renting stalls inside a licensed flea market are exempt from that tax. This chapter, per Section 94-37, is enforced only in the unincorporated area of the county; Crystal River and Inverness issue their own local business tax receipts. Because the county has no separate street-fair or festival-vendor ordinance, this tax schedule, not a permitting scheme, is the operative local rule for anyone selling goods at a county fair, festival or flea market.
Violations & Fines
Operating without paying a required business tax receipt is unlawful under Section 94-40. Section 94-41(b) adds a penalty of 25 percent of the tax due on top of the Code's general penalty in Section 1-9 (up to a $500.00 fine and 60 days in jail), and Section 94-41(c) allows civil action, attorney's fees and a penalty of up to $250.00 if the tax remains unpaid 150 days after notice.
Frequently Asked Questions
Does a vendor at a Citrus County flea market need a county license?
Do festival organizers need a business tax receipt?
Are county fairs exempt from this tax?
Sources & Official References
Other rules in Citrus County
Florida rules heatmap·Compare Citrus County to another location·View the Florida special events & permits overview
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