Chap. 48.—An ACT to amend the Tax Code of Virginia by adding a new section
thereto, to be numbered Section 153-a, so as to authorize boards of super-
visors or other governing bodies of counties to impose county license taxes
on carnivals, shows, circuses and menageries. [S B 89]

Approved February 19, 1936

1. Be it enacted by the General Assembly of Virginia, That the
Tax Code of Virginia be amended by adding a new section thereto,
which new section shall be numbered one hundred and fifty-three-a
and which shall read as follows:

Section 153-a. The board of supervisors or other governing body
of each and every county in this State is hereby authorized and
empowered to impose a license upon every person, firm, company, or
corporation who or which exhibits in such county performances in a
side show, dog and pony (or either) show, trained animal show,
carnival, circus, and menagerie, or any other show, exhibition, or
performance similar thereto.

Tor the purpose of this section a carnival shall mean an aggregation
of shows, amusements, concessions, eating places and riding devices,
or any of them operated together on one parcel of ground, street or
road, or on contiguous parcels of ground, streets or roads, moving
from place to place, whether the same are owned and actually operated
by separate persons, firms, or corporations, or not.

Every person, firm, company or corporation who or which exhibits
or gives a performance or exhibition of any of the shows, carnivals,
circuses, menageries, or exhibitions, above described in this section
without the license required, shall be fined not less than fifty dollars
($50.00) nor more than five hundred dollars ($500.00) for each offense.
The authorities of a county shall not allow any such performance to
open until the license required is exhibited to them.