Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.
Section 98-57 SHOWS, CIRCUSES AND CARNIVALS.
A. For every license to operate a show, circus or other like performance,
when the price
charged for general admission thereto is more than twenty-five cents ($.25) for adults, there
shall be paid a license tax of fifty dollars ($50.) per day, and when the price charged for general
admission thereto is twenty-five cents ($.25) or less, there shall be paid a license tax of twenty-five
dollars ($25.) per day. In addition, there shall be paid a license tax of five dollars ($5.)
on
each sideshow under a separate tent or enclosure or for admission to which a separate charge is
made.
B. For every license to operate a carnival or other similar organization, there
shall be paid a
license tax of fifty dollars ($50.) for each day an exhibition is given in the town; provided,
however, that when a license is taken out for a week or six (6) days and the amount required is
paid in advance of proper officials, the tax for the same shall be two hundred dollars ($200.).
C. For the purpose of this section, the following terms shall have the meanings
indicated:
CARNIVAL - Includes any lawful business performance or amusement to be
given in the
tents or enclosed grounds occupied by the management of the "carnival" in question.