82-30 | Virginia Tax

Tax Type

BPOL Tax

Description

Carnivals

Topic

Basis of Tax

Local Power to Tax

Date Issued

03-25-1982

March 25, 1982

Re: Carnival Local License

Dear *********************

We acknowledge receipt of your letter dated January 19, 1982, in which you requested an interpretation of the Code of Virginia pertaining to carnivals and the local license limitation. The information I have before me is limited and you should consider this letter to be only an advisory opinion regarding your license situation and not an interpretation of the statutes.

§ 58-266.1 states, in part:

- The rate limitations prescribed in this section shall not be applicable to license taxes on wholesalers, ... carnivals, ... or other itinerant merchants or peddlers subject to the State tax imposed under §§ 58-341 and 58-381. In no event shall the local tax on itinerant merchants or peddlers other than dealers in precious metals exceed the amount of fifty dollars.

The $50 limitation in § 58-266.1 on itinerant merchants or peddlers is not applicable to carnivals but is applicable only to itinerant merchants and peddlers as referenced in the code section. Carnivals as defined by §58-277 include "an aggregation of shows, amusements, concessions, eating places and riding devices or any of them." This definition is broad and may be applied to carnivals, shows, circuses and menageries. At this writing I do not have your local ordinance before me, but the local rate limitations imposed under § 58-266.1 of the Code of Virginia do not apply to carnivals. Therefore, it is my opinion that any rate, applied by ordinance, would be permissible on carnivals, circuses, menageries and like shows operating in the

I trust this information will be beneficial to you.

Sincerely,

W. H> Forst
State Tax Commissioner

Rulings of the Tax Commissioner