CHAPTER 415

An Act to amend and reenact §§ 58-362, as amended, and 58-367.2 of the
Code of Virginia, relating to merchants placing vending mat 8)
4

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-362, as amended, and 58-367.2 of the Code of Virginia,
be amended and reenacted as follows:

§ 58-362. Every person, firm and corporation engaged in the busi-
ness of selling goods, wares and merchandise through the use of coin-oper-
ated 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 any such person, firm or
corporation has more than one definite place in this State at which goods,
wares, or merchandise are stored, kept, or assembled 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 and a manufacturer or packager of
nuts, candy, and sandwiches who leases, rents, or otherwise furnishes
vending machines to his customers for their use in selling at retail soft
drinks * or packaged nuts, candy, or sandwiches, as well as a soft drink
manufacturer or bottler or a manufacturer or packager of nuts, candy,
and sandwiches who himself sells * his products at retail through the use
of such machines; and every such soft drink manufacturer or bottler and
manufacturer or packager of nuts, candy, and sandwiches qualifying under
this article as a merchant placing vending machines shall report at re-
tail selling prices all sales made through such vending machines, and shall
pay the tax thereon under this article accordingly. A soft drink manu-
facturer or bottler and a manufacturer or packager of nuts, candy, and
sandwiches 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, packager, or bottler himself or by his customers.

Regularly licensed retail merchants paying retail merchants license
taz on their sales at retail shall not be required to have any separate vend-
ing machine license on such coin-operated machines which are located on
the premises of their place of business.

§ 58-367.2. The governing body of every city, town, and county in
this State is hereby authorized to parallel this article by local ordinance
and to impose local license taxes on every person, firm, and corporation
coming within the provisions of this article and engaged in the business
of selling goods, wares, and merchandise through the use of coin-operated
vending machines in such city, town, or county, and to classify such husi-
ness as that of a retail merchant; but no such local license tax shall be
imposed on any such person, firm, or corporation except by local ordinance
paralleling this article. The license taxes so imposed by any city or town
shall not be in excess of the rates imposed by such city or town on a retail
merchant selling similar goods, wares, and merchandise in such city or
town at one definite place of business, and the license taxes so imposed
by any county shall not be in excess of the State rates levied by this
article; provided, however, that if any such person, firm, or corporation
has more than one definite place in the city, town, or county at which
goods, wares, and merchandise are stored, kept, or assembled for supplying
vending machines, each such place in excess of one shall be regarded as an
additional definite place of business.

2. This act shall be in force on and after January one, nineteen hundred
fifty-nine.