FOOD AND AGRICULTURAL CODE
SECTION 4191-4192
4191. A city may not impose any tax, except a sales or use tax, on
any association that represents more than one county and owns land in
each of the counties it represents. A city may not, without the
consent of the board of such an association, impose any tax, except a
sales or use tax, on any of the concessionaires or rental
contractors of the association as to events which take place on the
property of the association.
4192. The city and the association shall enter into an agreement
for the provision of police and fire protection services to the
association.
This contract shall require the payment by the association of the
reasonable direct actual cost of police or fire protection services.
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