Chap. 140.—An ACT to amend and re-enact Section 156 of the Tax Code of Vir-
ginia, as heretofore amended, relating to moving picture shows. [fH B 253]

Approved March 9, 1942

1. Beit enacted by the General Assembly of Virginia, That section
one hundred and fifty-six of the Tax Code of Virginia, as heretofore
amended, 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 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 ex-
ceeds three hundred and fifty and does not exceed two thousand 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; 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 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 ex-
hibition 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 compen-
sation, then such exhibition after the first day shall not be exempt from
the payment of the license fee herein prescribed.