CHAPTER 476

An Act to amend and reenact §§ 4-33 and 4-104, as amended, of the Code
of Virginia, relating to license taxes on the manufacture and sale of
alcoholic beverages.

[S 345]

Approved March 31, 1960

Be it enacted by the General Assembly of Virginia:

1. That §§ 4-88 and 4-104, as amended, of the Code of Virginia, be
amended and reenacted as follows:

§ 4-33. (a) Amount of tax.—The taxes on State licenses issued pur-
suant to the provisions of this chapter shall be as follows:

(1) For each distiller’s license, if to manufacture not in excess of five
thousand gallons of alcohol or spirits, or both, during the year in which
the license is issued, one hundred dollars; and if to manufacture more than
five thousand gallons during such year, one thousand dollars per annum;

(2) For each winery license, if to manufacture not in excess of five
thousand gallons of wine during the year in which the license is issued,
one hundred dollars; and if to manufacture more than five thousand gallons
during such year, one thousand dollars per annum;

(3) For each brewery license, one thousand dollars per annum;

(4) For each bottler’s license, five hundred dollars per annum;

(5) For each wholesale beer license, two hundred and fifty dollars
per annum;

(6) For each wholesale wine distributor’s license, two hundred and
fifty dollars and for each wholesale druggist’s license, ten dollars per annum;

(7) For each retail on-premises wine and beer license to a hotel,
restaurant, club or other person (except a person operating a boat, dining
car, buffet car or club car), * forty dollars per annum; for each such license
to a person operating a boat, dining car, buffet car or club car, * forty
dollars per annum for each of the average number of boats, dining cars,
buffet cars or club cars operated daily in this State;

(8) For each retail on-premises beer license to a hotel, restaurant,
club or other person (except a person operating a boat, dining car, buffet
car or club car), * twenty dollars per annum; for each such license to a per-
son operating a boat, dining car, buffet car or club car, * twenty dollars per
annum for each of the average number of boats, dining cars, buffet cars
or club cars operated daily in this State;

(9) For each retail off-premises wine and beer license, * forty dollars
per annum;
(10) For each retail winery off-premises license, * twenty dollars
per annum;

(11) For each retail off-premises beer license, * twenty dollars
per annum;

(12) For each retail on-and-off-premises wine and beer license to a
hotel, restaurant, club or other person (except a person operating a boat,
dining car, buffet car or club car), * eighty dollars per annum; for each
such license to a person operating a boat, dining car, buffet car or club
car, * eighty dollars per annum for each of the average number of boats,
dining cars, buffet cars or club cars operated daily in this State;

(13) For each retail on-and-off-premises beer license to a hotel,
restaurant, club or other person (except a person operating a boat, dining
car, buffet car or club car), * forty dollars per annum; for each such license
to a person operating a boat, dining car, buffet car or club car, * forty
dollars per annum for each of the average number of boats, dining cars,
buffet cars or club cars operated daily in this State;

(14) For each druggist license, * twenty dollars per annum;

(15) For each banquet license, * ten dollars;
aa (16) For each fruit distillers’ license, one thousand five hundred

ollars.

(b) Proration of tax.—The tax on each such license shall be subject
to proration to the following extent: If the license is issued in the second
quarter of any year the tax shall be decreased by one-fourth; if issued in
the third quarter of any year the tax shall be decreased by one-half; and
if issued in the fourth quarter of any year the tax shall be decreased by
three-fourths. If the license on which the tax is prorated be a distiller’s
license to manufacture not in excess of five thousand gallons of alcohol or
spirits, or both, during the year in which the license is issued, or a winery
license to manufacture not in excess of five thousand gallons of wine during
the year in which the license is issued, the number of gallons permitted to be
manufactured shall be prorated likewise; provided, that should the holder
of a distiller’s license or a winery license to manufacture not in excess of
five thousand gallons of alcohol or spirits, or both, or wine, apply during
the license year for an unlimited distiller’s or winery license, such person
shall pay for such unlimited license a license tax equal to the amount that
would have been charged had such license been applied for at the time that
the license to manufacture less than five thousand gallons of alcohol or
spirits or wine, as the case may be, was issued, and such person shall be
entitled to a refund of the amount of license tax previously paid on the
limited license.

(c) Other State taxes.—Nothing in this chapter shall be construed
as exempting any licensee from any State merchants’ license or State
restaurant license or any other State tax whatsoever; and every licensee,
in addition to the taxes imposed by this chapter, shall be liahle to State
merchants’ license taxation and State restaurant license taxation and other
State taxation the same as if the alcoholic beverages were nonalcoholic;
provided, however, that in ascertaining the liability of a beer wholesaler
to merchants’ license taxation, and in computing the wholesale merchants’
license tax on a beer wholesaler, the first one hundred and sixty-three
thousand eight hundred dollars of beer purchases shall be disregarded; and
in ascertaining the liability of a wholesale wine distributor to merchants’
license taxation, and in computing the wholesale merchants’ license tax on
a wholesale wine distributor, the first one hundred and sixty-three thousand
eight hundred dollars of wine purchases shall be disregarded; and pro-
vided, further, that if any such beer wholesaler or wholesale wine dis-
tributor pays no separate beverage license tax under chapter 2 of this
Title by reason of § 4-39, the words “beer” and “wine” as used in the
foregoing proviso shall be construed to include the beverages covered by
such chapter.

(d) Refunds.—The Board is hereby authorized and empowered to
correct erroneous assessments made by it against any person and to make
refunds of any amounts collected pursuant to erroneous assessments, or
collected as taxes on licenses, which are subsequently refused or application
therefor withdrawn, and to allow credit for license taxes paid by any li-
censee for any license which is subsequently merged or changed into an-
other license during the same license year. No refund shall be made of any
such amount, however, unless made within one year from the date of
collection of the same.

§ 4-104. (a) Amount of tax; proration.—The taxes on State licenses
issued pursuant to the provisions of this chapter shall be as follows:

(1) For each manufacturer’s license, one hundred dollars per annum ;
for each bottler’s license, fifty dollars per annum; for each wholesaler’s
license, fifty dollars per annum; and for each retailer’s license, * twenty
dollars per annum.

(2) For every distributing house or place in this State, operated by
any person and used in whole or in part for distributing beverages among
his retail stores in the State, a separate State license is hereby required,
and the tax on every such license shall be fifty dollars per annum.

(3) The tax on each such license shall be subject to proration to the
following extent; if the license is issued in the second quarter of any year
the tax shall be decreased by one-fourth; if issued in the third quarter of
any year the tax shall be decreased by one-half; and if in the fourth quarter
of any year the tax shall be decreased by three-fourths.

(4) Taxes on retailers’ licenses issued for the sale of beverages on
railway cars, vessels and aircraft shall be as provided in § 4-113.

(b) Expiration and extension of licenses.—All such licenses shall
expire on the thirtieth day of June next following the date of issuance.
The Board may, however, within its discretion, extend any license issued
or granted hereunder, for a period not to exceed in any case sixty days.

(c) Other State taxes.—Nothing in this chapter shall be construed
as exempting any licensee from any State merchants’ license or State
restaurant license or any other State tax whatsoever; and every licensee,
in addition to the taxes imposed by this chapter, shall be liable to State
merchants’ license taxes and State restaurant license taxes and other
State taxes the same as if the beverages were nonalcoholic; provided,
however, that in ascertaining the liability of a beverage wholesaler to
merchants’ license taxes, and in computing the wholesale merchants’ li-
cense tax on a beverage wholesaler, the first ten thousand dollars of bever-
age purchases shall be disregarded if such beverage wholesaler pays a
separate wholesale beverage license tax under this chapter and is not
within the provisions of § 4-39.

(d) Disposition of taxes.—All license taxes collected by the Board
under the provisions of this chapter shall be paid into the State treasury
and treated in the same manner as license taxes collected by the Board
under the provisions of the preceding chapter.