(A) Tax imposed. Every person operating a circus, carnival, dog or pony show, or similar type of show in the town shall pay a license tax of $175 per day; provided, however, that no such show or performance shall be exhibited anywhere in the town where the Council deems it improper to do so.
(B) Exemption. No license fee shall be charged under the provisions of this section when the whole or net proceeds of any performance are applied to religious, charitable, educational or benevolent purposes.
(1997 Code, § 18-82) (Ord. passed 5-31-1983)
Statutory reference:
Carnivals, circuses and the like, see VA Code, § 58.1-3728