CHAP. 476.—An ACT to amend and re-enact sections 106 and 106% of an
act entitled an act to raise revenue for the support of the government
and public free schools and to pay interest on the public debt and to
provide a special tax for pensions, as authorized by section 189 of the
Constitution, approved April 16, 1903, as amended by an act approved
March 19, 1915, classifying theatres, public performances, exhibitions,
etc., and naming licenses thereon. (H. B. 576.)

Approved March 22, 1916.

1. Be it enacted by the general assembly of Virginia, That
sections one hundred and six and one hundred and six and one-
half, of an act entitled an act to raise revenue for the support ot
the government and public free schools and to pay interest on
the public debt and to provide a special tax for pensions, as
authorized by section one hundred and eighty-nine of the Con-
stitution, approved April sixteenth, nineteen hundred and three,
as amended by an act approved March nineteenth, nineteen hun-
dred and fifteen, be amended and re-enacted so as to read as
follows:

Section 106. On every theatrical performance or any per-
formance 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 a continuous
performance; provided, that in towns or cities of less than four
thousand inhabitants there shall be paid two dollars for each
performance, or six dollars for each week of continuous per-
formance; but nothing herein shall be construed as taxing games
of football, baseball, basketball or kindred ball games.

Sec. 10614. That for the exhibition of any automatic moving
picture machine, phonograph, graphophone or similar musical
machine, except for benevolent, charitable or educational pur-
poses, where the price of admission to such exhibition does not
exceed the sum of ten cents, and where the seating capacity of
any such place of amusement does not exceed three hundred and
fifty, there shall be paid in cities of over twenty thousand in-
habitants a license fee of five dollars for each week or for
less time than a week; or ninety 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
there shall be paid an additional tax of two dollars for every
ten seats or fraction thereof in excess of three hundred and
fifty seats; provided, that in towns or cities of more than four
thousand inhabitants and less than twenty thousand inhabitants
there shall be paid a license fee of three dollars for each week,
or less time than a week, or sixty dollars for the exhibition there-
of for a period of one year, and the license tax for said additional
seating capacity shall be one dollar for every ten seats or frac-
tion of ten seats in excess of three hundred and fifty seats; pro-
vided, further, that in towns or cities of more than one thou-
sand inhabitants 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 fifty dollars for the exhibition thereof for
a period of one year, and the license tax for such additional seat-
ing capacity shall be fifty cents for every additional ten seats or
fraction thereof in excess of three hundred and fifty seats; and
provided, further, that in towns of less than one thousand in-
habitants 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 a continuous three months, or forty dol-
lars for the year; the license for one year to be paid quarterly
and a license for a period less than one quarter of year to be
based upon the per week license fee; provided, however, that
when such exhibition is given for benevolent, charitable or edu-
cational 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; provided, further,
that when singing, dancing, or any vaudeville act accompany
the exhibition, license under this section, an additional license
therefor shall not be required so long as the price of admission
for the whole exhibition does not exceed the sum of twenty
cents.