Chap. 322.—An ACT to amend and re-enact section 107 of an act entitled an
act to raise revenue for the support of the government and public free
schools, and to pay the 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 heretofore amended. [H B 479]

Approved March 19, 1920.

1. Be it enacted by the general assembly of Virginia, That sec-
tion one hundred and seven of an act entitled an act to raise revenue
for the support of the government and public free schools, and to pay
the interest on the public debt, and to provide a special tax for pen-
sions, as authorized by section one hundred and eighty-nine of the
Constitution, approved April sixteenth, nineteen hundred and three,
as heretofore amended, be amended and re-enacted so as to read as
follows:

Sec. 107. Circus, menagerie, carnival shows, etc.—Every person,
firm, company, or corporation who exhibits performances in a side
show, dog and pony (or either) show, trained animal show, carnival,
circus, menagerie and circtis, or any other show, exhibition or perform-
ance similar thereto shall procure a license therefor, but this section
shall not be construed to prohibit a resident mechanic or artist from
exhibiting any production of his own art or invention without com-
pensation, nor shall any ‘license be required 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. Whenever such show, exhibition or
performance is given, whether exempted by the terms hereof or li-
censed, those engaged therein and operating under either such license
or exemption, shall be exempt from a license tax for performing o
acting thereat. | , |

_ The provisions of this section shall not be construed to allow, with-
out payment of the tax imposed by law, performances for charitable
or benevolent purposes by a company, association of persons, or a cor-
poration, 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 of persons, or
corporation for benevolent or charitable purposes, it being the intent
and meaning of this section that every company, association of per-
sons, or corporation, which makes its business that of giving exhibi-
tions for compensation, whether a part of the proceeds are for char-
itable or benevolent purposes or not, shall pay the license tax pre-
scribed by law.