CHAPTER 173

Az Act to amend and reenact § 28.1-98, as amended, of the Code of Vir-
ginta, relating to taxes on certain oysters and reporting requirements.
(H 76]

Approved March 28, 1966

Be it enacted by the General Assembly of Virginia:
1. That § 28.1-93, as amended, of the Code of Virginia be amended and
reenacted as follows:
§ 28.1-93. There is imposed upon all oysters taken from the public
rocks, beds, or shoals the following replenishment tax; Oysters selling for
$1. 50. per bushel or less, 5 cents per bushel; excludin the seed area of the
James River, oysters selling for $1.50 per bushel or less which are caught
or taken from any public grounds where the State has planted shells,
10 cents per bushel; oysters selling for $1.51 through $2.50 per bushel,
10 cents per bushel; oysters selling for $2.51 through $3.50 per bushel,
15 cents per bushel; oysters selling for $3.51 through $4.50 per bushel,
20 cents per bushel; oysters selling for $4.51 through $5.50 per bushel,
25 cents per bushel ; oysters selling for $5.51, or more per bushel, 80 cents
per bushe

The tax shall be collected by the oyster buyer from the person taking
or catching said oysters from the public rocks, beds or shoals at the time
said oysters are purchased. All buyers of oysters from the seed area of
the James River shall file with the Commission the complete report as
specified in § 28.1-92 and shall pay to the Commission the proper amount
of taxes due and collected. Both the report and the taxes due shall be
filed and paid to the Commission at the time they pass the inspection
point located in the area and before leaving the area.

Except for oysters that are taken or caught from within the seed
area of the James River, any person taking or catching oysters which are
taken or caught from any public grounds where the State has planted shells
and which are to be planted or used by the taker or catcher and not sold
to a buyer, shall file the same report as required of a buyer. Such person
shall file the report and pay to an inspector the proper amount of taxes
due before leaving the area where the oysters were taken or caught.

The permit or license of any person purchasing, buying or selling
oysters taken or caught from public rocks, beds or grounds who fails to
comply with the requirements of this section shall be subject to revocation
by the Commission.

2. An emergency exists and this act is in force from its passage.