The bill [1] states that the exemption requires ownership and operation of "a theme park or entertainment complex as defined in s. 509.013". S. 509.013 [2] uses

The bill [1] states that the exemption requires ownership and operation of "a theme park or entertainment complex as defined in s. 509.013". S. 509.013 [2] uses this definition: > "a complex comprised of at least 25 contiguous acres owned and controlled by the same business entity and which contains permanent exhibitions and a variety of recreational activities and has a minimum of 1 million visitors annually." [1]: https://www.flsenate.gov/Session/Bill/2021/7072/BillText/e1/HTML https://www.flsenate.gov/Session/Bill/2021/7072/BillText/e1/... [2]: http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.013.html http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Displ...