Chap. 359.—An ACT to amend and re-enact Section 27 of the Alcoholic Beverage
Control Act, approved March 7, 1934, as heretofore amended, in relation to
excise taxes. [H B 108]

Approved March 28, 1946

Be it enacted by the General Assembly of Virginia:

1. That section twenty-seven of the Alcoholic Beverage Control
Act, approved March seventh, nineteen hundred thirty-four, as hereto-
fore amended, be amended and re-enacted, as follows:

Section 27. Excise tax provided for; duties of State Tax Commis-
sioner in connection therewith.—(a) There is hereby levied on all beer
manufactured in Virginia an excise tax at the rate of two dollars and
seventy-five cents per barrel of thirty-one gallons, and a tax at the same
rate on such beer in containers of more or less than thirty-one gallons, but
on such beer in bottles of not more than twelve ounces each the tax shall
be one cent per bottle; provided, that on such beer in bottles of not more
than twelve ounces each intended for sale or expected to be sold at re-
tail at more than thirteen cents per bottle, the tax shall be one and one-
half cents per bottle, and on such beer intended for sale or expected to be
sold at retail at more than thirteen cents per bottle of twelve ounces or
less, if contained in bottles of more than twelve ounces each, the tax shall
be at a rate of one and one-quarter mills per ounce per bottle. Such tax
shall be paid by the person who manufactures the said beer.

(b) There is hereby levied on all beer bottled in Virginia and on all
beer sold in Virginia, an excise tax at the rate of two dollars and seventy-
five cents per barrel of thirty-one gallons, and a tax at the same rate on
such beer in containers of more or less than thirty-one gallons, but on
such beer in bottles of not more than twelve ounces each the tax shall
be one cent per bottle; provided, that on such beer in bottles of not more
than twelve ounces each intended for sale or expected to be sold at retail
at more than thirteen cents per bottle, the tax shall be one and
one-half cents per bottle, and on such beer intended for sale or expected
to be sold at retail at more than thirteen cents per bottle of twelve ounces
or less, if contained in bottles of more than twelve ounces each, the tax
shall be at the rate of one and one-quarter mills per ounce per bottle. The
tax herein levied shall be paid by the respective bottlers and wholesalers
of the said beer, if not previously paid. No such tax shall be collected
upon any beer bottled or sold in Virginia when the State excise tax pro-
vided for in this act shall have been previously levied, and paid thereon
in full; but if on beer bottled in Virginia there shall have been paid by
the manufacturer the excise tax herein levied, such bottler shall pay all
additional excise taxes which may be due on such beer in bottled form.

(c) When any persor shall sell or offer for sale in Virginia any
beer purchased or obtained from any person not licensed either as a
brewery, bottler or wholesaler under the provisions of this act, and on
which the State excise tax herein levied has not been paid such person
shall pay the tax levied in the preceding subsection.

(d) No retail license authorizing the licensee to sell beer under the
provisions of this act shall be valid unless and until the person to whom
such license is issued shall have filed with the State Tax Commissioner
a satisfactory contract or agreement with the State Tax Commissioner
that such person will purchase for resale beer from manufacturers, bot-
tlers or wholesalers licensed in this State and from no one else; provided,
however, that any corporation licensed to sell beer on dining cars, buffet
cars, club cars and/or boats may, in lieu of filing such a contract or agree-
ment, file with the State Tax Commissioner a bond, with a guaranty or
surety company licensed to do business in this State as surety, in such
penalty as the said Commissioner may find to be sufficient to cover the
tax liability of such corporation, but in no event to be less than one thou-
sand dollars. The State Tax Commissioner shall promptly notify the
board of each such bond filed, each such contract or agreement entered
into, and each amendment, alteration or cancellation thereof.

(e) On or before the tenth day of each month every person manu-
facturing, bottling or selling any beer in Virginia shall file with the State
Tax Commissioner a report under oath on forms which shall be prescribed
by the State Tax Commissioner showing the quantity of all beer manu-
factured, bottled and/or sold by such persons during the preceding
month, the amount of tax, if any, for which such person is liable under
the provisions of this act, and containing such other information as the
State Tax Commissioner may require; provided that corporations li-
censed to sell beer in dining cars, buffet cars, club cars and/or boats shall
have thirty days from the end of each month within which to file the
monthly reports required by this subsection. At the same time such
person shall pay to the State Tax Commissioner all such excise taxes
chargeable against him under the provisions of this act on all such beer
so manufactured and/or sold during the preceding month, unless such
taxes have been previously paid.

The provisions of this subsection as to the filing of such monthly
reports shall not be applicable to any person licensed hereunder to sell
beer at retail who purchased beer from manufacturers, bottlers or whole-
salers licensed in this State and from no one else: provided, such person
shall have duly filed with the State Tax Commissioner the contract or
agreement mentioned in the preceding subsection.

(f{) The excise tax herein provided for shall not be chargeable
against any manufacturer, bottler or wholesaler on any beer shipped out
of this State by such manufacturer, bottler or wholesaler for resale out of
this State, or any beer shipped to a United States military or naval reser-
vation within the geographical confines of Virginia for resale on such
military or naval reservation, or on any beer shipped to a post exchange
of the armed forces of the United States for resale by such post exchange,
whether such post exchange be located on a United States military or
naval reservation or not, or on any beer shipped to any instrumentality
of the United States which is exempt on constitutional grounds from the
excise tax levied by this section, provided evidence satisfactory to the
State Tax Commissioner be submitted to him in writing in each case that

such beer was so shipped.

(g) All moneys collected by the State Tax Commissioner under the
provisions of this act shall be promptly paid into the general fund of the
State treasury.

(h) If any person licensed under the provisions of this act shall
give or furnish gratuitously to any person in Virginia any beer on which
the excise tax herein provided for has not been paid, such gift or furnish-
ing shall for the purpose of this act be considered a sale.

(1) Nothing contained in this section as hereby amended shall be
construed as repealing any provision of section twenty-eight of this act,
as amended, but this section and that section shall continue to be read
together.