§ 25-1-4. Applicability of Article.  


Latest version.
  • (a)

    This Article 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 industrial arts exhibit nor of any agricultural fair or the shows exhibited within the grounds of such fair, during the period of such fair, whether any admission be charged or not, nor of a resident person 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 any such show, exhibition or performance is given, whether exempted by the terms hereof or licensed, those engaged therein and operating under either such license or exemption, shall be exempt from a license tax for performing or acting thereat.

    (b)

    The provisions of this Section shall not be construed to allow, without payment of the tax herein imposed, any performance for charitable or benevolent purposes by a company, association of persons or a corporation, who make it their business to give 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 for benevolent or charitable purposes, it being the intent and meaning of this Article that every company, association of persons or corporation, the business of which is giving exhibitions for compensation, whether a part of the proceeds are for charitable or benevolent purposes or not, shall pay the license tax prescribed herein.

    (c)

    The provisions of this Article shall not be construed to allow, without the payment of the state and local taxes imposed by law, exhibitions or performances 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 art exhibits who make it their business to give such exhibitions 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 products as a part of the exhibition offered.

    (d)

    Nothing in this Article shall be deemed to preclude compliance with the Fire Prevention Code, The Virginia Uniform Statewide Building Code, or the Zoning Chapter of this Code.

(1954 Code, vol. 1, § 5-4; 1961 Code, § 7-4.)