Chap. 102.—An ACT to amend and re-enact Section 157 of the Tax Code of
Virginia, as heretofore amended, relating to licenses on theatrical and other
performances, exhibitions, etc. [S B 191]

Approved March 3, 1936

1. Be it enacted by the General Assembly of Virginia, That section
one hundred and fifty-seven of the Tax Code of Virginia, as hereto-
fore amended, be amended, and re-enacted so as to read as follows:

Section 157. Amusements.—Theatres, Public Performances, Ex-
hibitions, Et Cetera——No person shall, without a license authorized
by law, exhibit for compensation any theatrical performance, or any
performance similar thereto, panorama, or any public performance or
exhibition of any kind, lectures, literary readings, and performances,
except for benevolent or charitable or educational purposes. When-
ever a theatrical performance shall be licensed, the actors acting
thereat under said license shall be exempt from a license tax; but
unless the performance shall be so licensed, each person engaged
therein shall be liable to the penalty for the violation of this section.
Every license shall be for each performance, but a license for a theat-
rical performance or panorama may, if the person applying for the
same desire it, be for the term of one week. For any violation of
this section every person so offending shall pay a fine of not less than
fifty dollars nor more than five hundred dollars for each offense.

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
hundred dollars; provided, that in towns or cities of less than fifteen
thousand inhabitants there shall be paid two dollars for each per-
formance, 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.

Provided that any person without a license may exhibit any
trained and educated horse for benevolent, charitable or educational
purposes, and, except for such purposes for exhibiting such trained
and educated horse for compensation, there shall be paid three dol-
lars for each week of such performance, or an annual tax of twenty-
five dollars; but this provision shall not apply to a trained and ed-
ucated horse exhibited in connection with a circus, theatrical per-
formance, or any performance similar thereto for which a license is
paid as heretofore provided for in this section.

Provided, further, that there shall be paid for the exhibition of a
natural tunnel on annual tax of fifty dollars.

Provided, further, that no license shall be required under this sec-
tion when an annual license has been obtained for the place of exhibi-
tion under section one hundred and fifty-six of the Tax Code, if the
theatrical or other similar performance is given in conjunction with a
motion picture show and does not occupy more than fifty per centum
of the time of any one program.
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