§ 58.1-3728. Carnivals, circuses, speedways; penalties; certain restrictions.
A. Pursuant to the authority granted in § 58.1-3703, the governing body ofany county, city or town may levy and collect a license tax, the amount to befixed by the governing body of such county, city or town, for eachperformance held in such county, city or town given by or upon carnivals,circuses or speedways which are operating within the limits of such county,city or town. Until such tax has been paid, the county, city or town shallhave a lien upon the property of such carnival, circus or speedway to theextent of the unpaid tax.
Every person, firm, company or corporation which exhibits or gives aperformance or exhibition of any of the shows, carnivals, or circuses, abovedescribed in this section, without the license required shall be fined notless than $50 nor more than $500 for each offense.
The governing body of any county, city or town may also levy and collect, inaddition to any other license tax imposed by this section, a license tax notto exceed $1,000 for each performance of a traveling circus, carnival or showgiving performances in this Commonwealth in the open air or in a tent ortents, within fifteen days previous to, or during the week of, or within oneweek after the time of holding any agricultural fair in any such county, cityor town in this Commonwealth. The license taxes provided for in this sectionshall be assessed and paid before any performance is permitted to be held.
It shall be unlawful for any circus, carnival or show to publish or post inany way, in any county, city or town, at any time within fifteen days priorto the holding of such fair, in such county, city or town, advertising of theexhibition of any such circus, carnival or show.
The governing body of any county, city or town is hereby authorized to levyand collect a fine not to exceed $2,000 for each offense of any person, firm,company or corporation violating any provision of this section. Theprovisions of this section shall not apply to circuses, carnivals or showsinside the grounds of any agricultural fair held in any county, city or town.
For the purpose of this section a "carnival" shall mean an aggregation ofshows, amusements, concessions, eating places and riding devices or any ofthem, operated together on one lot or street or on contiguous lots orstreets, moving from place to place, whether or not the same are owned andactually operated by separate persons, firms or corporations.
B. A resident mechanic or artist may exhibit any production of his own art orinvention without compensation and no registration, bond or license may berequired of any industrial arts exhibit or of any agricultural fair or theshows exhibited within the grounds of such fair or fairs, during the periodof such fair, whether an admission is charged or not. In addition, noregistration, bond or license may be required of resident persons performingin a show or exhibition for charity or other benevolent purposes, or ofexhibitions of volunteer fire companies, whether an admission is charged ornot. Whenever such show, exhibition or performance is given, whether licensedor exempted by the terms of this subsection, those persons performing oracting in a show, exhibition or performance and operating under eitherlicense or exemption, shall be exempt from such tax.
The provisions of the preceding paragraph shall not be construed to allow,without payment of the tax imposed by this section, a performance forcharitable or benevolent purposes by a company, association or persons, or acorporation, in the business of giving such exhibitions, no matter what termsof contract may be entered into or under what auspices such exhibition isgiven by such company, association or persons, or corporation. It is theintent and meaning of this section that every company, association, person,or corporation in the business of giving exhibitions for compensation,whether a part of the proceeds are for charitable or benevolent purposes ornot, shall pay the tax imposed by the authority of this section. Such taxshall not be imposed on a bona fide local association or corporationorganized for the principal purpose of holding legitimate agriculturalexhibitions or industrial arts exhibits when they rent or lease fair orexhibition grounds or buildings for the purpose of giving such exhibitions orperformances and exhibit therein agricultural or industrial arts products asa part of such exhibition.
(Code 1950, § 58-266.7; 1982, c. 633; 1984, c. 675.)
§ 58.1-3728. Carnivals, circuses, speedways; penalties; certain restrictions.
A. Pursuant to the authority granted in § 58.1-3703, the governing body ofany county, city or town may levy and collect a license tax, the amount to befixed by the governing body of such county, city or town, for eachperformance held in such county, city or town given by or upon carnivals,circuses or speedways which are operating within the limits of such county,city or town. Until such tax has been paid, the county, city or town shallhave a lien upon the property of such carnival, circus or speedway to theextent of the unpaid tax.
Every person, firm, company or corporation which exhibits or gives aperformance or exhibition of any of the shows, carnivals, or circuses, abovedescribed in this section, without the license required shall be fined notless than $50 nor more than $500 for each offense.
The governing body of any county, city or town may also levy and collect, inaddition to any other license tax imposed by this section, a license tax notto exceed $1,000 for each performance of a traveling circus, carnival or showgiving performances in this Commonwealth in the open air or in a tent ortents, within fifteen days previous to, or during the week of, or within oneweek after the time of holding any agricultural fair in any such county, cityor town in this Commonwealth. The license taxes provided for in this sectionshall be assessed and paid before any performance is permitted to be held.
It shall be unlawful for any circus, carnival or show to publish or post inany way, in any county, city or town, at any time within fifteen days priorto the holding of such fair, in such county, city or town, advertising of theexhibition of any such circus, carnival or show.
The governing body of any county, city or town is hereby authorized to levyand collect a fine not to exceed $2,000 for each offense of any person, firm,company or corporation violating any provision of this section. Theprovisions of this section shall not apply to circuses, carnivals or showsinside the grounds of any agricultural fair held in any county, city or town.
For the purpose of this section a "carnival" shall mean an aggregation ofshows, amusements, concessions, eating places and riding devices or any ofthem, operated together on one lot or street or on contiguous lots orstreets, moving from place to place, whether or not the same are owned andactually operated by separate persons, firms or corporations.
B. A resident mechanic or artist may exhibit any production of his own art orinvention without compensation and no registration, bond or license may berequired of any industrial arts exhibit or of any agricultural fair or theshows exhibited within the grounds of such fair or fairs, during the periodof such fair, whether an admission is charged or not. In addition, noregistration, bond or license may be required of resident persons performingin a show or exhibition for charity or other benevolent purposes, or ofexhibitions of volunteer fire companies, whether an admission is charged ornot. Whenever such show, exhibition or performance is given, whether licensedor exempted by the terms of this subsection, those persons performing oracting in a show, exhibition or performance and operating under eitherlicense or exemption, shall be exempt from such tax.
The provisions of the preceding paragraph shall not be construed to allow,without payment of the tax imposed by this section, a performance forcharitable or benevolent purposes by a company, association or persons, or acorporation, in the business of giving such exhibitions, no matter what termsof contract may be entered into or under what auspices such exhibition isgiven by such company, association or persons, or corporation. It is theintent and meaning of this section that every company, association, person,or corporation in the business of giving exhibitions for compensation,whether a part of the proceeds are for charitable or benevolent purposes ornot, shall pay the tax imposed by the authority of this section. Such taxshall not be imposed on a bona fide local association or corporationorganized for the principal purpose of holding legitimate agriculturalexhibitions or industrial arts exhibits when they rent or lease fair orexhibition grounds or buildings for the purpose of giving such exhibitions orperformances and exhibit therein agricultural or industrial arts products asa part of such exhibition.
(Code 1950, § 58-266.7; 1982, c. 633; 1984, c. 675.)
§ 58.1-3728. Carnivals, circuses, speedways; penalties; certain restrictions.
A. Pursuant to the authority granted in § 58.1-3703, the governing body ofany county, city or town may levy and collect a license tax, the amount to befixed by the governing body of such county, city or town, for eachperformance held in such county, city or town given by or upon carnivals,circuses or speedways which are operating within the limits of such county,city or town. Until such tax has been paid, the county, city or town shallhave a lien upon the property of such carnival, circus or speedway to theextent of the unpaid tax.
Every person, firm, company or corporation which exhibits or gives aperformance or exhibition of any of the shows, carnivals, or circuses, abovedescribed in this section, without the license required shall be fined notless than $50 nor more than $500 for each offense.
The governing body of any county, city or town may also levy and collect, inaddition to any other license tax imposed by this section, a license tax notto exceed $1,000 for each performance of a traveling circus, carnival or showgiving performances in this Commonwealth in the open air or in a tent ortents, within fifteen days previous to, or during the week of, or within oneweek after the time of holding any agricultural fair in any such county, cityor town in this Commonwealth. The license taxes provided for in this sectionshall be assessed and paid before any performance is permitted to be held.
It shall be unlawful for any circus, carnival or show to publish or post inany way, in any county, city or town, at any time within fifteen days priorto the holding of such fair, in such county, city or town, advertising of theexhibition of any such circus, carnival or show.
The governing body of any county, city or town is hereby authorized to levyand collect a fine not to exceed $2,000 for each offense of any person, firm,company or corporation violating any provision of this section. Theprovisions of this section shall not apply to circuses, carnivals or showsinside the grounds of any agricultural fair held in any county, city or town.
For the purpose of this section a "carnival" shall mean an aggregation ofshows, amusements, concessions, eating places and riding devices or any ofthem, operated together on one lot or street or on contiguous lots orstreets, moving from place to place, whether or not the same are owned andactually operated by separate persons, firms or corporations.
B. A resident mechanic or artist may exhibit any production of his own art orinvention without compensation and no registration, bond or license may berequired of any industrial arts exhibit or of any agricultural fair or theshows exhibited within the grounds of such fair or fairs, during the periodof such fair, whether an admission is charged or not. In addition, noregistration, bond or license may be required of resident persons performingin a show or exhibition for charity or other benevolent purposes, or ofexhibitions of volunteer fire companies, whether an admission is charged ornot. Whenever such show, exhibition or performance is given, whether licensedor exempted by the terms of this subsection, those persons performing oracting in a show, exhibition or performance and operating under eitherlicense or exemption, shall be exempt from such tax.
The provisions of the preceding paragraph shall not be construed to allow,without payment of the tax imposed by this section, a performance forcharitable or benevolent purposes by a company, association or persons, or acorporation, in the business of giving such exhibitions, no matter what termsof contract may be entered into or under what auspices such exhibition isgiven by such company, association or persons, or corporation. It is theintent and meaning of this section that every company, association, person,or corporation in the business of giving exhibitions for compensation,whether a part of the proceeds are for charitable or benevolent purposes ornot, shall pay the tax imposed by the authority of this section. Such taxshall not be imposed on a bona fide local association or corporationorganized for the principal purpose of holding legitimate agriculturalexhibitions or industrial arts exhibits when they rent or lease fair orexhibition grounds or buildings for the purpose of giving such exhibitions orperformances and exhibit therein agricultural or industrial arts products asa part of such exhibition.
(Code 1950, § 58-266.7; 1982, c. 633; 1984, c. 675.)
