Chap. 376.—An ACT to amend and re-enact Section 153 of the Tax Code of Vir-
ginia, as heretofore amended, relating to carnivals, shows, circuses, menageries,
and other like amusements, so as to require their registration and the giving of
an appropriate bond. fH B 106]

Approved April 1, 1940

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

Section 153. Amusements, carnivals, shows, circuses and menag-
eries—Every person, firm, company, or corporation who or which
exhibits performances in a side show, dog and pony (or either) show,
trained animal show, carnival, circus, menagerie and circus, or any
other show, exhibition or performance similar thereto shall procure a
license therefor, and each person, firm, company or corporation who
or which exhibits performances in a side show, carnival, circus,
menagerie and circus shall annually, before beginning operations in
this State register and give bond as herein provided. Each registra-
tion shall be upon forms provided and shall set forth such information
as may be required by the Department of Taxation and shall be
accompanied by a fee of five dollars. Each such person, firm, com-
pany, Or corporation required to give bond shall do so in the principal
amount of five hundred dollars, with surety deemed sufficient by the
State Tax Commissioner, conditioned upon the faithful compliance
by the principal with all the laws of the State of Virginia pertaining
to side shows, carnivals, circuses, menageries, in respect to licenses,
license taxes, bill boards, advertising and obligations.

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 operated 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 corpora-
tions, or not.

Unless exempt from license tax by the terms hereof, 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 carnival, 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 dol-
lars 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 con-
veyance, the tax for each day’s performance or exhibition shall be
based upon the automobile or conveyance capacity as follows:
On such shows requiring—

One and two loads—Five dollars per day.

Three to five loads, inclusive—Eight 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.

_ Qn each side show, curiosity show, or similar show, exhibiting on
the same 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.

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.

This section shall not be construed to prohibit a resident mechanic
or artist from exhibiting any production of his own art or invention
without compensation, nor shall any registration, bond or license be
required of any industrial arts exhibit nor of any agricultural fair or
the shows exhibited within the grounds of such fair or fairs, during
the period of such fair, whether an admission be charged or not, nor
of resident persons performing in a show or exhibition for charity or
other benevolent purposes, nor of exhibitions of volunteer fire com-
panies, whether an admission be charged or not. Whenever such
show, exhibition or performance is given, whether exempted by the
terms hereof or licensed, those engaged therein and operating under
either such license or exemption, shall be exempt from a license tax
for performing or acting thereat.

The provisions of this section shall not be construed to allow
without payment of the tax imposed by law, performance for charitable
or benevolent purposes by a company, association or persons, or a
corporation, who make it their business to give exhibitions, no matter
what terms of contract may be entered into or under what auspices
such exhibition is given by such company, association or persons, or
corporation for benevolent or charitable purposes, it being the intent
and meaning of this section that every company, association or per-
sons, or corporation, which makes its business that of giving exhibi-
tions for compensation, whether a part of the proceeds are for chari-
table or benevolent purposes or not, shall pay the license tax prescribed
by law; nor shall the provisions of this section be construed to allow,
without the payment of the State and local taxes imposed by law,
exhibitions, or performances by a company, association, persons or
corporations, other than a bona fide local association or corporation
organized for the principal purpose of holding and which holds legiti-
mate agricultural exhibitions or industrial arts exhibits who make it
their business to give such exhibitions or performances, where they
rent or lease fair or exhibition grounds or buildings for the purpose of
giving such exhibitions or performances and exhibit therein agricul-
tural or industrial arts products as a part of the exhibition offered.

Every person, company or corporation who or which exhibits or
gives a performance of any of the shows above described in this
section which are not exempt from the license tax by the terms hereof,
without the license required by law, or which fails to register and give
bond as required by this section, 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 a receipt for the registration and bond
required by this section and the license required by law is exhibited
to them.

ESATO