Chap. 190.—An ACT to amend and re-enact section 153 of the Tax Code of Vir-
ginia, relating to carnivals, shows, circuses, menageries, and other like
amusements, so as to prohibit certain exhibitions and performances in which
agricultural products are included without the payment of license taxes
therefore. [S B 232]

Approved March 13, 1936

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

Section 153. Amusements, Carnivals, Shows, Circuses and Menag-
eries—Every person, firm, company, or. corporation who or which
exhibits performances in a side show, dog and pony (or either) show,
trained animal show, carnival, circus, menagerie and circus, or any
other show, exhibition or performance similar thereto shall procure a
license therefor.

For the purpose of this section a carnival shall mean an aggrega-
tion of shows, amusements, concessions, eating places and riding de-
vices, or any of them operated together on one lot or street, or on con-
tiguous lots or streets, moving from place to place, whether the same
are owned and actually operated by separate persons, firms or corpora-
tions, or not.

Unless exempt from license tax by the terms hereof, there shall be
paid for each day’s performance or exhibition of a circus, or circus and
menagerie, or wild west (or like) show, or trained animal (or like)
show, or dog and pony (or either or like) show, or carnival, a license
tax as follows:

On such shows traveling on railroads requiring transportation of—

One and two cars—twenty-five dollars per day.

Three to five cars, inclusive—forty dollars per day.

Six to ten cars, inclusive—seventy-five dollars per day.

Eleven to twenty cars, inclusive—one hundred dollars per day.

Twenty-one to thirty cars, inclusive—one hundred and fifty dollars
per day. .

Thirty-one to fifty cars, inclusive—two hundred dollars per day.

Over fifty cars—two hundred and fifty dollars per day.

On such shows traveling overland by automobile or other convey-
ance, the tax for each day’s performance or exhibition shall be based
upon the automobile or conveyance capacity as follows:

On such shows requiring—one and two loads—five dollars per day.

Three to five loads, inclusive—eight dollars per day.

Six to ten loads, inclusive—fifteen dollars per day.

Eleven to twenty loads, inclusive—twenty dollars per day.

Twenty-one to thirty loads, inclustve—thirty dollars per day.

Thirty-one to fifty loads, inclusive—forty dollars per day.

Over fifty loads—fifty dollars per day.

On each side show, curiosity show, or similar show, exhibiting on
the same or contiguous lots with a circus and owned by a person, firm
or corporation other than the owner or owners of the circus, the tax
shall be fifteen dollars per day.

No additional license shall be required for the privilege of selling

soft drinks, confections, food, souvenirs and novelties on the grounds
on which such shows are exhibited.

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 agricul-
tural 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 licenses, 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 charitable or
benevolent purposes by a company, association, or 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 exhi-
bition 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 corpora-
tion, which makes its business that of giving exhibitions for compensa-
tion, whether a part of the proceeds are for charitable or benevolent
purposes or not, shall pay the license tax prescribed by law; nor shall
the provisions of this section be construed to allow, without the pay-
ment of the State and local taxes imposed by law, exhibitions, or per-
formances by a company, association, persons or corporations, other
than a bona fide local association or corporation organized for the prin-
cipal purpose of holding and which holds legitimate agricultural exhi-
bitions who make it their business to give such exhibitions or perform-
ances, where they rent or lease fair or exhibition grounds for the pur-
pose of giving such exhibitions or performances and exhibit therein
agricultural products as a part of the exhibition offered.

Every person, company or corporation who or which exhibits or
gives a performance of any of the shows above described in this sec-
tion which are not exempt from license tax by the terms hereof, with-
out the license required by law, shall be fined not less than fifty dol-
lars nor more than five hundred dollars for each offense. The police
authorities of a town, city or county shall not allow any such perform-
ance to open until the license required by law is exhibited to them.