Chap. 43.—An ACT to amend and re-enact section 199 of the Tax Code of Vir-
ginia, in relation to license taxes on manufacturers of bottled carbonated
beverages. [H B 21]

Approved February 22, 1934

1. Be it enacted by the General Assembly of Virginia, That section
one hundred and ninety-nine of the Tax Code of Virginia, be amended
and re-enacted so as to read as follows:

Section 199. For the privilege of manufacturing bottled carbonated
beverages there shall be paid an annual State license tax of twenty-five
dollars.

Persons, firms and corporations engaged in the business of mixing,
compounding or manufacturing carbonated beverages and bottling and
selling the same shall be deemed manufacturers and not merchants.

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