Chap. 354.—An ACT to amend and re-enact section 107 of the tax bill, as hereto-
fore amended, in relation to licenses for shows, carnivals and other exhibitions
and performances. [H B 465]

Approved March 24, 1926.

1. Beit enacted by the general assembly of Virginia, That section
one hundred and seven of the tax bill, as heretofore amended, be
amended and re-enacted so as to read as follows:

Section 107. Circus, menagerie, carnival shows, et cetera.—
Every person, firm, company, or corporation who exhibits perform-
ances in a side show, dog and pony (or either) show, trained animal
show, carnival, circus, menagerie and circus, or any other show, ex-
hibition or performance similar thereto shall procure a license there-
for, 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 compensation, 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, nor of exhibitions
of volunteer fire companies, whether an admission be charged or not.
Whenever such show, exhibition or performance is given, whether
exempted by the terms hereof or licensed, those engaged therein and
operating under either such license or exemption, shall be exempt
from a license tax for performing or acting thereat.

The provisions of this section shall not be construed to allow
without payment of the tax imposed by law, performance for charit-
able or benevolent purposes by a company, association or persons,
Or a corporation, 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 or
persons, or corporation for benevolent or charitable purposes, it being
the intent and meaning of this section that every company, association
or persons, or corporation, which makes it business that of giving
exhibitions for compensation, whether a part of the proceeds are for

charitable or benevolent purposes or not, shall pay the license tax
prescribed by law.