CHAP. 438.—An ACT to amend and re-enact Section 152 of the Tax Code of
Virginia, relating to amusement parks and amusements. [S B 91]

Approved March 30, 1936

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

Section 152. Amusements, Amusement Parks.—The owner or
operator of a permanent park, open to the public for at least four
months as a permanent place of amusement, which shall be operated
continuously, each day, Sundays and holidays excepted, for at least
four months, may operate a bowling alley, trained animal show, hobby-
horse or merry-go-round, ferris wheel, penny or nickel machine for
exhibiting pictures, moving picture show, theatrical performances, old
mill, or similar entertainment, bath houses, boat houses, parking stations
to the extent that they are not within the definition of garage contained in
section one hundred and eighty of the Tax Code, and, refreshment and
confectionery stands other than for the sale of beer and wine of any
alcoholic content, or tobacco, provided they are located and conducted
within the area of said amusement park and are under the supervision
and control of the owner or operator of said park, upon the payment
of a license tax of four hundred dollars for a period of four months,
six hundred dollars for a period of eight months, eight hundred dollars
for a period of one year, shall have the privilege of doing any, or all
of the things set out in this section; but the operation of a carnival or
circus or show of any kind which moves from place to place shall
not be allowed under the license provided for in this section.