Chap. 145.—An ACT to amend and re-enact Section 153 of the Tax Code of
Virginia, as heretofore amended, relating to carnivals, shows, circuses, me-
nageries, and other like amusements, so as to exempt industrial arts exhibits
and fairs from obtaining licenses and paying license taxes. [S B 106]

Approved March 14, 1938

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

Section 153. Amusements, Carnivals, Shows, Circuses and Mena-
geries—Every person, firm, company, or corporation who or whict
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 z
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 shal
be paid for each day’s performance or exhibition of a circus, or circu:
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 hunded dollars per day.

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

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

Twenty-one to thirty loads, inclusive—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 indus-
trial arts exhibit nor of any agricultural 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 per-
formance is given, whether exempted by the terms hereof or licensed,
those engaged therein and operating under either such license or ex-
emption, shall be exempt from a license tax for performing or acting
thereat.

The provisions of this section shall not be construed to allow with-
out 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 ex-
hibition 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 compen-
sation, 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 payment
of the State and local taxes imposed by law, exhibitions, or perform-
ances by a company, association, persons or corporations, other than a
bona fide local association or corporation organized for the principal
purpose of holding and which holds legitimate agricultural exhibitions
or industrial arts exhibits who make it their business to give such ex-
hibitions or performances, where they rent or lease fair or exhibition
grounds or buildings for the purpose of giving such exhibitions or
performances and exhibit therein agricultural or industrial arts prod-
ucts 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.