Chap. 308.—An ACT to amend the Tax Code of Virginia by adding thereto a
new section, numbered 198-a, in relation to coin-operated radios in hotel rooms,
hospital rooms, or in booths or on tables or counters in restaurants and other
eating places. [S 238]

Approved March 17, 1948

Be it enacted by the General Assembly of Virginia:

1. That the Tax Code of Virginia be amended by adding there-
to a new section, numbered one hundred and ninety-eight-a, which
new section shall read as follows:

Section 198-a. Coin operated radios in hotel rooms, hospital
rooms and eating places—Coin-operated radios may be installed by
any person, firm or corporation in hotel rooms, in booths or on
tables or counters in restaurants and other eating places, upon the
payment of a State license tax of one dollar per annum per radio.
Licenses to cover any number of such radios in any particular hotel,
hospital, restaurant or other eating place may be applied for in one
application, and in such case there shall be only one issuance fee
of seventy-five cents under section one hundred and fifty of the
Tax Code of Virginia for licenses covering the number of radios
specified in such application for installation and operation at the
particular location described in such application. A separate appli-
cation shall be required for each location. The operation of coin-
operated radios shall not require the taking out of an operator’s
license in addition to the license for each individual radio. The
license taxes imposed by this section shall not be subject to prora-
tion.