CHAPTER 510

An Act to amend and reenact § 58-859, as amended, of the Code of
Virginia, relating to licenses on operators of machines operated on the
coin-in-the-slot principle.

(H 654]

Approved March 29, 1958

Be it enacted by the General Assembly of Virginia:

1. That § 58-359, as amended, of 'the Code of Virginia be amended and
reenacted as follows:

§ 58-359. Every person, firm or corporation selling, leasing, renting
or otherwise furnishing a * coin-operated machine * or device operated on
the coin-in-the-slot principle, or placing such a machine or device with
others shall be deemed to be a * coin machine operator. Every * such
operator as herein defined shall pay for the privilege an annual State license
tax of one thousand dollars. The license tax imposed by this section is not
an ae of, but is in addition to the other license taxes imposed by this
article.

Every operator who is required by this section to take out a license
as a coin machine operator shall furnish a complete list of all machines on
location and the names and addresses of each location to the commissioner
4 the revenue of the county or city in which the machines are located every
three months. Every such coin machine operator shall deposit with the State
Tax Commissioner a bond to insure the keeping of such records and filing
of such reports of the payment of the taxes imposed by this article. The
form and amount of the bond shall be determined by the Commissioner and
the surety thereon shall be approved by him.

_ With respect to any local license tax which may be required on any
coin machine if any operator who is required by this section or by § 58-855
to take out a State license as a coin machine operator, it shall be lawful
for such local license to be taken in the name of or paid for by either the
coin machine operator or the operator of the establishment at which the
machine is located.

The * coin machine operator’s license tax levied by this section shall
not be applicable to operators of weighing machines, automatic baggage or
parcel checking machines or receptacles, nor to vending machines which
are so constructed as to do nothing but vend merchandise or postage stamps
or provide service only, nor to operators of coin-operated musical machines
or musical devices that operate on the coin-in-the-slot principle, nor to
operators of viewing machines or photomat machines, nor operators of
devices or machines affording rides to children or for the delivery of
newspapers.

Operators of cigarette vending machines shall pay a tax of twenty
cents on every one hundred dollars of gross sales, this tax to be assessed
and collected by the State Department of Taxation after the first day of
January and before the fifteenth day of January following the calendar

ear in which such business is done, under rules and regulations prescribed

y the Department. The operator shall, before commencing operations in
the State, deposit with the State Tax Commission a bond to insure the
proper payment of the taxes, the form and amount of the bond to be
determined by the State Tax Commissioner and the security or surety
thereon to be approved by him. .