CHAPTER 501

An Act to authorize the governing bodies of the several counties and cities
to levy certain license taxes.
Be it enacted by the General Assembly of Virginia:

1. § 1. The governing bodies of the several counties and cities are
hereby authorized to levy and collect a license tax, the amount to be fixed
by the governing body of such county or city, for each performance held in
such county, or city, upon carnivals, circuses or speedways which are
operating within the limits of such county or city, whether such carnivals,
circuses or speedways are permanently established in such county or city or
are traveling shows, and, until such tax has been paid, the county or city
shall have a lien upon the property of such carnival, circus or speedway to
the extent of the unpaid tax.