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.