Chap. 350.—An ACT to amend and re-enact section 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, and acts amendatory thereto. [S B 140]

Approved March 16, 1918.

Be it enacted by the general assembly of Virginia, That section
one hundred and six and one-half 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 debts, and to provide a special
tax for pensions, as authorized by section one hundred and eighty-
nine of the Constitution, approved April sixteenth, nineteen hun-
dred and three, and acts amendatory thereof, be amended and re-
enacted so as to read as follows:

Section 10614. That for the exhibition of any automatic mov-
ing picture machine, phonograph, graphaphone or similar musical
machine, except for benevolent, charitable or educational purposes,
where the price of admission does not exceed the sum of thirty
cents and where the seating capacity of any such place of amuse-
ment does not exceed three hundred and fifty, there shall be paid
in cities of over twenty thousand inhabitants a license fee of fif-
teen 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 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 addi-
tional 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 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 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; 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 the year; the license for one year to be paid
annually; provided, however, that when such exhibition 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
compensation, then such exhibition after the first day shall not be
exempt from the payment of the license fee herein prescribed.