§ 6-1.213. Circuses.

Every person conducting, carrying on or managing a circus shall pay a license tax according to the following schedule:

(a)

Maximum seating capacity (tent or arena) 0—500 persons - $25.00 per day.

(b)

Maximum seating capacity (tent or arena) 501—1,000 persons - $50.00 per day.

(c)

Maximum seating capacity (tent or arena) more than 1,000 persons - $75.00 per day.

For the purpose of this section, if the circus 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 circuses, 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 circuses shall be relieved of the business license tax imposed by this section solely by reason of the sponsorship of such circus in the City of Modesto by an institution or organization which might itself be exempt from such business license tax.

(Added by Ord. 238-C.S., amended by Ord. 728-C.S., effective 7-28-65)