Chap. 467.—-An ACT to amend and re-enact sections 197 and 199 of the tax Code
of Virginia, in relation to the license taxation of restaurant keepers, and
the license taxation of persons, firms and corporations selling soft drinks
from fountains, and the license taxation of manufacturers of bottled car-
bonated beverages. [H B 273]

Approved March 28, 1930

1. Be it enacted by the general assembly of Virginia, That sections
one hundred and ninety-seven and one hundred and ninety-nine of the
tax Code of Virginia, be amended and re-enacted so as to read as
follows:

Section 197. Restaurants——Any person who shall cook, or other-
wise furnish for compensation, diet or refreshments of any kind, for
casual visitors at his house, for consumption therein, and who does not
furnish lodging, and who is not the keeper of a hotel or lodging house,
shall be deemed to keep a restaurant. Any person who shall sell soft
drinks from a soda fountain shall also be deemed to keep a restaurant.

Every person who shall keep a restaurant within the meaning of
this section if located in a town or city of more than five thousand
population shall pay for the privilege an annual State license tax of ten
dollars and if located in a town of less than five thousand population
an annual State license of five dollars, plus an additional tax at the rate
of twenty cents per one hundred dollars on all purchases made by him
during the next preceding year. The State license tax on every res-
taurant-keeper beginning business shall be ten dollars, plus an addi-
tional tax at the rate of twenty cents per one hundred dollars on all
purchases which it is estimated he will make from the time he com-
mences business to the following December thirty-first. The word
“purchases,” as used in this section, shall be construed to mean all
goods, wares, merchandise, products, and material bought for the pur-
pose of sale, whether in the form in which the same are bought, or in
a changed form, or for the purpose of preparing food or beverages
for sale, in such restaurant and/or soft drink business. The word
“purchases,” as used in this section, shall not be construed to include
equipment or capital outlays. Every restaurant-keeper shall keep ac-
curate records of all purchases and from whom made, which records
shall at all times be open to inspection by the tax officers of this State.
Nothing in this section shall be construed as in any way affecting the
Sunday observance laws of this State.

This section, as hereby amended, shall be in force for the license
year beginning January first, nineteen hundred and thirty-one, and for
every license year thereafter until otherwise provided by law.

Section 199. Soft drinks; manufacturers of bottled carbonated
beverages.—-For the privilege of manufacturing bottled carbonated bev-
erages there shall be paid an annual State license tax of twenty-five
dollars.

This section, as hereby amended, shall be in force for the license
year beginning January first, nineteen hundred and thirty-one and for
every license year thereafter until otherwise provided by law.