Chap. 228.—An ACT to amend and re-enact section 154 of the Tax Code of
Virginia, in relation to tax and time of exhibitions and advertisements of cir-
cuses and carnivals. [H B 340]

Approved March 16, 1928

1. Be it enacted by the general assembly of Virginia, That sec-
tion one hundred and fifty-four of the Tax Code of Virginia. the
said Code being designated as senate bill number one at the nine-
teen hundred and twenty-eight session of the general assembly
of Virginia, be amended and re-enacted so as to read as follows:
Section 154. Every traveling circus, carnival or show giving
performances in this State, in the open air or in a tent or tents, in
any city or county or in any town or city within such county
within fifteen days previous to, or during the week of, or within
yne week after the time of holding any agricultural fair in any
uch city or county in this State, shall pay a State license tax of
ne thousand dollars for each performance, in addition to the li-
‘nse tax now required by law of a circus, carnival or like show,
ie State license tax provided for in this section and the State
ense tax now required by law, to be assessed by the commissioner
the revenue, and these license taxes to be paid to the county or
y treasurer before any performance is permitted to be held.
It shall be unlawful for any such circus, carnival or show to
lish or post in any way, in such city or county or in such town
tw within such county, at any time within fifteen days prior to
holding of such fair, in such city or county, advertising of
exhibition of any such circus, carnival or show. Any person,
, Company or corporation violating any provision of this sec-
tion shall be fined two thousand dollars for each offense, by the
justice of the peace or court trying the case. The provisions of this
section shall not apply to circuses, carnivals or shows inside the
grounds of any agricultural fair held in any county or city.