CHAPTER 524

AN ACT to amend and reenact § 58-862 of the Code of Virginia, relating
to merchants placing vending machines. P
[S 290}

Approved March 30, 1956

Be it enacted by the General Assembly of Virginia:

a That § 58-362 of the Code of Virginia be amended and reenacted as
ollows:

§ 58-362. Retail merchant’s license required; amount of tax; no
proration ; manufacturers of soft drinks.—Every person, firm and corpora-
tion engaged in the business of selling goods, wares and merchandise
through the use of coin-operated vending machines shall be classified as a
retail merchant on that phase or part of the business done through such
machines and shall pay an annual State license tax for the privilege
of doing business in this State of twenty dollars; provided, however, that
if anv such person, firm or corporation has more than one definite place in
this State at which goods, wares or merchandise are stored, kept or assem-
CHS. 524, 525] ACTS OF ASSEMBLY 157

bled for supplying such vending machines, the annual State license tax
hereby imposed shall be twenty dollars additional for each such definite
place in excess of one. The license tax aforesaid shall not be subject to
proration.

The term “engaged in the business of selling goods, wares and mer-
chandise through the use of coin-operated vending machines”, as used in
this article, shall be construed as including the use of such machines by a
soft drink manufacturer or bottler who leases, rents or otherwise furnishes
vending machines to his customers for their use in selling soft drinks at
retail as well as a soft drink manufacturer or bottler who himself sells
soft drinks at retail through the use of such machines; and every such soft
drink manufacturer or bottler qualifying under this article as a merchant
placing vending machines shall report at retail selling prices all sales made
through such vending machines, and shall pay the tax thereon under this
article accordingly. A soft drink manufacturer or bottler qualifying under
this article shall be deemed to have qualified as to all vending machines
placed and in any way serviced by him whether the sales at retail through
the use of such machines are made by the manufacturer or bottler himself
or by his customers.