California Codes, Business and Professions Code - BPC, Division 8 — Special Business Regulations, Chapter 4 — Horse Racing, Article 6.5 — Fairs and Expositions, Section 19548
Except as provided in this chapter, no license, tax, or fee shall be assessed against or collected from any fair which, directly and not through any private person, conducts a horse racing meeting.
Notes
Exempts a fair that directly, rather than through a private person, conducts a horse racing meeting from any license, tax, or fee except those assessments expressly provided in this chapter. The exemption therefore depends on the fair itself conducting the meeting and remains subject to chapter-specific charges.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 19548 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8/chapter-4/article-6-5/section-19548