(A) There shall be a license tax of $1,000 for each performance given by carnivals and circuses operated within the limits of the town. Such tax shall be paid before any performance is held. Until such tax has been paid, the town shall have a lien upon the property of such carnival or circus to the extent of the unpaid tax.
(B) A resident mechanic or artist may exhibit any production of his or her own art or invention without compensation; and no registration, bond, or license shall be required of any industrial arts exhibit or of any agricultural fair or the shows exhibited within the grounds of such fair during the period of such fair, whether an admission is charged or not. In addition, no registration, bond, or license shall 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 division (B), those persons performing or acting in a show, exhibition, or performance and operating under either license or exemption shall be exempt from such tax.
(C) The provisions of division (B) above 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, 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. However, no tax shall 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 agriculture or industrial arts products as a part of such exhibition.
(1998 Code, § 14-91) Penalty, see § 111.99