Every person conducting, carrying on or managing a carnival activity shall pay a license
tax in the sum of three dollars ($3.00) per day for each and every separate show,
entertainment, game, merry-go-round, Ferris wheel, device, amusement, vaudeville,
or dramatic performance, game of chance or skill, shooting gallery, for which a separate
charge is made for admission, seats or standing room, or to operate or play at such
game of chance or skill; or if only one (1) charge is made for admission, or seat
or standing room, or to play at any such games of chance or skill. The license tax
per day shall be ascertained by multiplying the number of each of such shows, exhibitions
and entertainments for which a charge is made, by the amount fixed herein for each
separate exhibition, show or game.
For the purpose of this section the words "carnival activity" are defined to mean
and include one or more shows, entertainments, games, devices, amusements, vaudeville,
dramatic or minstrel performances, or games, tricks, devices, or wheels, the result
of the operation of which is dependent upon chance or skill and/or as a result of
the operation of which things representing value may be given or paid; provided, however,
that this section shall not apply to bowling alleys, skating rinks or circuses. Provided
that nothing in this section shall be construed to license or authorize the conduct
of any gambling or any game or device prohibited by the laws of California or the
laws of the City.
For the purpose of this section, if the carnival activity is managed and carried on
wholly by a nonprofit institution or organization for the benefit of charitable, religious,
or benevolent purposes, and if such nonprofit institution or organization will derive,
both directly and indirectly, any and all profits to be derived from such carnival
activity, then the business license tax imposed by this section shall be waived; but
no person, firm or corporation engaged in the business of conducting any carnival
activity shall be relived of the business license tax imposed by this section solely
by reason of the sponsorship of such carnival activity in the City of Modesto by an
institution or organization which might itself be exempt from such business license
tax.
