Chap. 157.—An ACT to amend and re-enact section 198 of the Tax Code of Vir-
ginia, as last amended by an act approved March 25, 1930, in relation to slot
machines. [H B 173]

Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That section
one hundred and ninety-eight of the Tax Code of Virginia, as last
amended by an act approved March twenty-five, nineteen hundred and
thirty, be amended and re-enacted so as to read as follows:

Section 198. Any person, firm or corporation, having anywhere in
the State of Virginia, a slot machine of any description, into which
are dropped nickels or coins of larger denominations to dispose of
chewing gum or other articles of merchandise or for the purpose of
operating musical or other devices that operate on the nickel-in-the-
slot principle, used for gain, except as a pay telephone, shall pay for
every such slot machine or musical or other device, as the case may be,
a State license tax of five dollars per year, except such vending ma-
chines as are used solely for the sale of agricultural products or cigars,
on which shall be levied a State license tax of three dollars per year
for each machine; except also weighing machines and machines used
solely for the purpose of selling shoestrings, on which shall be levied
a State license tax of two dollars per year for each machine; and ex-
cept also automatic baggage or parcel checking machines or recep-
tacles, which are used for the storage of baggage or parcels of any
character, on which there shall be levied a State license tax of twenty-
five cents per year for each receptacle that is operated on the coin-in-
the-slot principle; and on vending machines operated by the insertion
of one cent there is hereby levied a State license tax of two dollars per
year for each machine; provided, however, that nothing contained in
this section shall be construed as permitting any such person, firm or
corporation to keep, maintain, exhibit or operate any slot machine or
other device, in the operation of which the element of chance enters ;
and provided, further, that this section shall not apply to any mer-
chant, who has paid a merchant’s license tax and who owns such slot
machine and simply uses same inside of his place of business for the
purpose of making sales of his goods and merchandise, which goods
and merchandise have been regularly purchased by said merchant ;
nor shall this section apply to slot machines that are used solely for
the purpose of selling individual sanitary drinking cups or sanitary
drinking cups and natural water at one cent. © ,

Any person, firm or corporation having any such machine or other
device and failing to procure a State license therefor, shall be subject
to a fine of not less than twenty dollars nor more than fifty dollars for
each offense, and such machine or other device shall become forfeited
to the Commonwealth. ,

No commissioner of the revenue shall issue any license under this
section unless and until the applicant states on oath that no element of
chance enters into the operation of the machine for which a license is
desired, nor unless and until such applicant shall exhibit to the com-
missioner of the revenue a certificate from the attorney for the Com-
monwealth of the county or city certifying that in the opinion of such
attorney for the Commonwealth no element of chance enters into the
operation of such machine.

No license tax shall be imposed by the State or any city or town on
any candy vending machines under the ownership and supervision of
any State commission or State agency.

This section, as amended, shall be in force on and after January
first, nineteen hundred and thirty-three.