                                 CODE OF VIRGINIA

CARNIVALS, CIRCUSES, SPEEDWAYS; PENALTIES; CERTAIN RESTRICTIONS (§ 58.1-3728)

A. Pursuant to the authority granted in &#xA7; 58.1-3703, the governing body of
any county, city or town may levy and collect a license tax, the amount to be
fixed by the governing body of such county, city or town, for each performance
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 shall have a lien upon
the property of such carnival, circus or speedway to the extent of the unpaid
tax.
			Every person, firm, company or corporation which exhibits or gives a
performance or exhibition of any of the shows, carnivals, or circuses, above
described in this section, without the license required shall be fined not less
than $50 nor more than $500 for each offense.			The governing body of any
county, city or town may also levy and collect, in addition to any other license
tax imposed by this section, a license tax not to exceed $1,000 for each
performance of a traveling circus, carnival or show giving performances in this
Commonwealth in the open air or in a tent or tents, within fifteen days previous
to, or during the week of, or within one week after the time of holding any
agricultural fair in any such county, city or town in this Commonwealth. The
license taxes provided for in this section shall 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 in any way, in any county, city or town, at
any time within fifteen days prior to the holding of such fair, in such county,
city or town, advertising of the exhibition of any such circus, carnival or
show.			The governing body of any county, city or town is hereby authorized to
levy and collect a fine not to exceed $2,000 for each offense of any person,
firm, company or corporation violating any provision of this section. The
provisions of this section shall not apply to circuses, carnivals or shows
inside the grounds of any agricultural fair held in any county, city or
town.			For the purpose of this section a &#8220;carnival&#8221; shall mean an
aggregation of shows, amusements, concessions, eating places and riding devices
or any of them, operated together on one lot or street or on contiguous lots or
streets, moving from place to place, whether or not the same are owned and
actually operated by separate persons, firms or corporations.

B. A resident mechanic or artist may exhibit any production of his own art or
invention without compensation and no registration, bond or license may be
required of any industrial arts exhibit or 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 is charged or not. In addition, no registration, bond
or license may be required of resident persons performing in a show or
exhibition for charity or other benevolent purposes, or of exhibitions of
volunteer fire companies, whether an admission is charged or not. Whenever such
show, exhibition or performance is given, whether licensed or exempted by the
terms of this subsection, those persons performing or acting in a show,
exhibition or performance and operating under either license 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 for charitable
or benevolent purposes by a company, association or persons, or a corporation,
in the business of giving such exhibitions, no matter what terms of contract may
be entered into or under what auspices such exhibition is given by such company,
association or persons, or corporation. It is the intent 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 or not, shall pay the tax imposed by the
authority of this section. Such tax shall not be imposed on a bona fide local
association or corporation organized for the principal purpose of holding
legitimate agricultural exhibitions or industrial arts exhibits when 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
products as a part of such exhibition.

HISTORY: Code 1950, § 58-266.7; 1982, c. 633; 1984, c. 675.