Florida taxes admissions - a cover charge, a door fee - at 6% of the price, collected from the customer, plus the county's discretionary surtax. A cover posted as tax-included still carries the tax inside it. Split each open night's till so the covers are never guessed at from a bank statement later.

The sales and use tax return for a month is due on the 1st and late after the 20th of the next month. Filed and paid on time, a dealer keeps a collection allowance of 2.5% of the first $1,200 of tax ($30). Late: a penalty of 10% of the tax for each month or part, up to 50%, at least $50.