This section does not apply to: Any performer engaged in a professional exhibition; or Any person taking part in: An authorized regatta, motorboat race, or other boat race; or Any marine parade, tournament, or exhibition. A person may not operate any machinery–propelled vessel for the purpose of towing a person on or attached to water skis, an aquaplane, a parasail, or similar device unless the vessel operator is at least 12 years old and another person, at least 12 years old, is in the vessel to observe the progress of the person being towed. Towing may not occur between sunset and sunrise. A person who is in or over the waters of the State and is being towed behind a vessel must wear a personal flotation device, a barefoot wet suit, or a trick skiing wet suit.