31. It is forbidden to carry on the business of travelling exhibitor, unless a license therefor be issued, at the discretion of the Minister of Revenue, by the collector of revenue for the district of Québec, upon payment to the Ministère du revenu, at Québec, of a duty which may, in the discretion of the Minister of Revenue, be based upon the number of days or tents or operators or vehicles composing the exhibition, or the number of seats available for the public, and be at such a rate as he may determine.
R. S. 1964, c. 79, s. 26; 1972, c. 25, s. 56; 1977, c. 5, s. 14.