27. It is forbidden to keep or operate a place of amusement unless a license therefor be issued upon payment of the following duties: (1) On every license to open and exhibit a circus or equestrian show, menagerie or caravan of wild animals:
(a) In the cities of Québec and Montréal, and within five kilometres of each of such cities, five hundred dollars for each day the same are shown or exihibited; — and for every sideshow, thirty dollars for each day;
(b) In every other part of Québec, two hundred dollars for each day; and for every side-show, fifteen dollars for each day.
(2) On each annual license to keep or operate any other place of amusement:
(a) In the cities of Québec, Montréal, Outremont, Verdun and Westmount, fifty cents for each seat for one person;
(b) In all other cities, thirty cents for each seat for one person;
(c) Elsewhere, twenty cents for each seat for one person.
(3) On each daily license to keep or operate any place of amusement other than those mentioned in paragraph 1 of this section, one cent per seat per day if the admission fee be one dollar or less, and three cents per seat per day if the admission fee be over one dollar, provided always that the duty shall be not less than five dollars.