Chap. 322.—An ACT to amend and re-enact section 157 of the Tax Code of
Virginia, relating to licenses on theatrical and other performances, exhi-
bitions, etc. [H B 200]

Approved March 29, 1934

1. Beit enacted by the General Assembly of Virginia, That section
one hundred and fifty-seven of the Tax Code of Virginia be amended
and re-enacted so as to read as follows:

Section 157. No person shall, without a license authorized by law,
exhibit for compensation any theatrical performance, or any perform-
ance similar thereto, panorama, or any public performance or exhibition
of any kind, lectures, literary readings, and performances, except for
benevolent or charitable or educational purposes. Whenever a theatri-
cal performance shall be licensed, the actors acting thereat under said
license shall be exempt from a license tax; but unless the performance
shall be so licensed, each person engaged therein shall be liable to the
penalty for the violation of this section. Every license shall be for each
performance, but a license for a theatrical performance or panorama
may, if the person applying for the same desire it, be for the term of

one week. For any violation of this section every person so offending
shall pay a fine of not less than fifty dollars nor more than five hundred
dollars for each offense.

On every theatrical performance or any performance similar there-
to, panorama, or any public performance or exhibition of any kind, ex-
cept for benevolent or charitable or educational purposes there shall
be paid five dollars for each performance or fifteen dollars for each
week of continuous performance, or an annual tax of five hundred dol-
lars; provided, that in towns or cities of less than fifteen thousand
inhabitants there shall be paid two dollars for each performance, or six
dollars for each week of continuous performance or an annual tax
of two hundred dollars, but nothing herein shall be construed as taxing
games of football, baseball, basketball or kindred ball games.

Provided that any person without a license may exhibit any trained
and educated horse for benevolent, charitable or educational purposes,
and, except for such purposes for exhibiting such trained and educated
horse for compensation, there shall be paid three dollars for each week
of such performance, or an annual tax of twenty-five dollars; but this
provision shall not apply to a trained and educated horse exhibited in
connection with a circus, theatrical performance, or any performance
similar thereto for which a license is paid as heretofore provided for
in this section.

Provided, further, that there shall be paid for the exhibition of a
natural tunnel an annual tax of fifty dollars.