Chap. 127.—An ACT to amend and re-enact section 156 of the Tax Code of
Virginia, in relation to moving picture shows. [H B 140]

_ Approved March 10, 1928

1. Be it enacted by the general assembly of Virginia, That section
one hundred and fifty-six of the Tax Code of Virginia be amended
and re-enacted so as to read as follows:

Section 156. Amusements.—Moving picture shows.—For the ex-
hibition or giving of any moving picture show, except for benevolent,
charitable or educational purposes, where the price of admission does
not exceed the sum of fifty cents, exclusive of United States admis-
sion tax, and where the seating capacity of any such place of amuse-
ment 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 and does not exceed two thousand threre
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;
and when the seating capacity exceeds two thousand there shall be
paid the taxes aforesaid and an additional tax of five dollars for
every two hundred seats or fraction thereof in excess of two thousand
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 exhibi-
tion 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; pro-
vided, 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 educational 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 exhibition as his
compensation, then such exhibition after the first day shall not be
exempt from the payment of the license fee herein prescribed.