Chap. 307.—An ACT to amend and re-enact sections 108 and 109 of an act entitled.
an act to raise revenue for the support of the government and public free
schools and to pay the interest on the public debt and to provide a special
tax for pensions, as authorized by section 189 of the Constitution, approved
April 16, 1903, and acts amendatory thereof. (H B 227}

Approved March 20, 1924.

1. Beit enacted by the general assembly of Virginia, That sections
one hundred and eight and one hundred and nine of an act entitled an
act to raise revenue for the support of the government and public free
schools and to pay the interest on the public debt, and to provide a spe-
cial tax for pensions, as authorized by section one hundred and eighty-
nine of the Constitution, approved April sixteenth, one thousand, nine
hundred and three, and acts amendatory thereof, be amended and re-
enacted so as to read as follows:

Section 108. Every person, company or corporation who exhibits
or gives a performance of any of the shows described in the next pre-
ceding section which are not exempt from license tax by the terms hereof,
without the license required by law, shall be fined not less than fifty
dollars nor more than five hundred dollars for each offense. The police
authorities of a town, city or county shall not allow any such performance
to open until the license required by law is exhibited to them.

Section 109. For the purpose of this section a carnival shall mean
an aggregation of shows, amusements, concessions, eating places and
riding devices, or any of them operating together on one lot or street, or
on contiguous lots or streets, moving from place to place, whether the
same are owned and actually operated by separate persons, firms, or
corporations, or not.

Unless exempt from license tax by the terms of section one hundred
and seven, there shall be paid for each day’s performance or exhibition
of a circus, or circus and menagerie, or wild west (or like) show, or trained
animal (or like) show, or dog and pony (or either or like) show, or car-
nival, a license tax as follows:

On such shows traveling on railroads requiring transportation of—

One and two cars—Twenty-five dollars per day.

Three to five cars, inclusive—Forty dollars per day.

Six to ten cars, inclusive—Seventy-five dollars per day.

Eleven to twenty cars, inclusive—One hundred dollars per day.

Twenty-one to thirty cars, inclusive—One hundred and fifty dollars
per day.

Thirty-one to fifty cars, inclusive—Two hundred dollars per day.

Over fifty cars—Two hundred and fifty dollars per day.

On such shows traveling overland by automobile or other convey-
ance, the tax for each day’s performance or exhibition shall be based up-
on the automobile or conveyance capacity as follows:

On such shows requiring—

One and two loads—F ive dollars per day.

Three to five loads, inclusive—Ejight dollars per day.

Six to ten loads, inclusive—Fifteen dollars per day.

Eleven to twenty loads, inclusive—Twenty dollars per day.

Twenty-one to thirty loads, inclusive—Thirty dollars per day.

Thirty-one to fifty loads, inclusive—Forty dollars per day.

Over fifty loads—Fifty dollars per day.
On each sideshow, curiosity show, or similar show, exhibiting on the
game or contiguous lots with a circus and owned by a person, firm or
corporation other than the owner or owners of the circus, the tax shall
be fifteen dollars per day.

On each game or wheel of chance where the prize consists of fruit,
candy, toys, or other novelties, operated or exhibited on the same or
contiguous lots with a carnival or other show taxable hereunder, whether
owned or operated by the owner or owners of such carnival or other
show or not, the tax shall be fifty dollars per day in addition to the
license tax hereinbefore prescribed.

No additional license shall be required for the privilege of selling
soft drinks, confections, food, souvenirs and novelties on the grounds
on which such shows are exhibited.

2. Anemergency existing, this act shall be in force from its passage.