Chap. 396.—An ACT to amend and re-enact section 106 and section 1063 of an act
entitled an act to raise revenue for the support of the government and the
public free schools, and to pay the interest on the public debt, and to provide
a special tax for pea as authorized by section 189 of the Constitution,
approved April 16, 1903, as heretofore amended. - {SB 275]

Approved March 20, 1924.

1. Be it enacted by the general assembly of Virginia, That section
one hundred and six and section one hundred and six and one-half 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 one hun-
dred and eighty-nine of the Constitution, approved April sixteenth,
nineteen hundred and three, as heretofore amended, be amended and
re-enacted so as to read as follows:

Section 106. On every theatrical performance or any performance
similar thereto, panorama, or any public performance or exhibition of
any kind, except for benevolent or charitable or educational purposes
there shall be paid five dollars for each performance or fifteen dollars
for each week of continuous performance or an annual tax of five hun-
dred dollars; provided, that in towns or cities of less than fifteen thou-
sand inhabitants there shall be paid two dollars for each performance,
or six dollars for each week of continuous performance or an annual
tax of two hundred dollars—but nothing herein shall be construed as
taxing games of football, baseball, basketball, or kindred ball games.

Section 1063. That for the exhibition of any automatic moving
picture machine, phonograph, graphophone, or similar musical machine
except for benevolent, charitable or educational purposes, where the
price of admission does not exceed the sum of fifty cents exclusive of
United States admission tax and where the seating capacity of any such
place of amusement does not exceed three hundred and fifty, there shall
be paid in cities of twenty thousand inhabitants or over, a license fee
of twenty-five dollars for each week or for less time than a week or one
hundred and fifty dollars for the exhibition thereof for a period of one
year, and when the seating capacity of any such place of amusement
exceeds three hundred and fifty there shall be paid an additional tax
of two dollars and fifty cents for every ten seats or fraction thereof in
excess of three hundred and fifty seats; provided, that in towns or cities
of ten thousand inhabitants or over and less than twenty thousand
inhabitants there shall be paid a license fee of fifteen dollars for each
week, or less time than a week or one hundred dollars for the exhibition
thereof for a period of one year, and the license tax for said additional
seating capacity shall be one dollar and twenty-five cents for every ten
seats or fraction of ten seats in excess of three hundred and fifty seats;
provided, further, that in towns or cities of four thousand or over and
less than ten thousand inhabitants there shall be paid a license fee of
ten dollars for each week or less time than a week or sixty dollars for the
exhibition thereof for a period of one year, and the license tax for said
additional seating capacity shall be one dollar for every ten seats or
fraction of ten seats in excess of three hundred and fifty seats; provided,
further, that in towns or cities of one thousand inhabitants or over and
less than four thousand inhabitants there shall be paid a license fee of
three dollars for each week, or less time than a week or twenty-five
dollars for the exhibition thereof for a period of one year, and the license
tax for such additional seating capacity shall be fifty cents for every
additional ten seats or fraction thereof in excess of three hundred and
fifty seats; provided further, that in towns of less than one thousand
inhabitants and in the portions of the counties not included in any town
there shall be paid as the only license tax to the State one dollar per day
or two and one-half dollars for a full continuous week or ten dollars for
the year; the license for one year to be paid annually; provided, however,
that when such exhibition is given for benevolent, charitable or educa-
tional purposes, and is given for a period of more than one day in any
one year, and the exhibitor thereof receives a part of the receipts from
such exhibitions as his compensation, then such exhibition after the
first day shall not be exempt from the payment of the license fee herein
prescribed. .