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Sec. 16A-30. Amusements.

Each person, firm or corporation engaged in the operation
of any of the following places of amusement shall pay a license
tax of twenty-five dollars and where the gross receipts,


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Page 238.14
exclusive of excise and admission taxes, exceed two thousand
dollars the tax shall be forty cents on each one hundred dollars
in addition thereto:

  • Bowling alleys or bowling salon.

  • Golf driving range.

  • Miniature automobile track (go carts).

  • Miniature golf course.

  • Moving picture theater including drive-in theaters.

  • Rebound tumbling center. (4-7-69, § 9.)