Theatrical Performance Law and Legal Definition

Theatrical performance is an exhibition of a moving picture. A moving picture show is a theatrical performance and subject to the license tax when held in theatres. However, such taxes are exempted by statutes in certain states. Under the specific proviso of Mo. Rev. Stat. § 15450, no license or other tax shall be levied upon any theatrical performance when held in any opera house in any village or city of the third or fourth class.