(a) In addition to all other powers and duties not conferred by law upon county commissions, such commissions are empowered to organize and hold motor vehicle racing events on roads and airports in counties in this state; to require a permit; to provide for the issuance of a permit; to prescribe certain requirements for obtaining a permit; to provide for certain powers and duties of the permit holder and the county in relation to a racing event; and to declare that such a racing event is not a nuisance or subject to speed restrictions.
(b) As used in this section:
(1) “Person” shall mean an individual, sole proprietorship, partnership, corporation or other legal entity;