Chap. 16.—An ACT to amend and re-enact sections 5, 6, 7 and 14 of an act
entitled “An act to legalize, regulate and control the ‘manufacture, bottling,
sale and disposition of beer, lager beer, ale, porter, wine, similar fermented
malt or vinous liquor, and fruit juice, containing one-half of one per centum
or more of alcohol by volume, and not more than 3.2 per centum of alcohol
by weight; to provide for licensing and taxing manufacturers, bottlers,
wholesalers and retailers of such beverages by the State and the counties;
cities and towns thereof; to impose an excise tax upon all such beverages;
to appropriate a portion ‘of the revenue derived hereunder for the collection
of the taxes herein imposed and for the administration of the act; to provide
for the dismissal of pending prosecutions for alleged violations of laws
heretofore in force declaring illegal the beverages legalized by this act where
such prosecutions are founded upon the then illegality of such beverages; to
impose penalties for violations of the act; and to repeal all acts and parts of
acts in conflict herewith,’ approved August 29, 1933, so as to vest the power
to issue, or refuse, licenses and collect license taxes in the Virginia Alcoholic
Beverage Control Board, and to further amend the said act by adding thereto
a new section numbered 14-a so as to vest in the Virginia Alcoholic Bever-
age Control Board the same power and authority to suspend and revoke
licenses issued hereunder and to control hours and days when beverages herein
referred to may and may not be sold as are vested in the board with refer-
ence to alcoholic beverages by the Virginia Alcoholic Beverage Control Act.

[S B 64]
Approved February 14, 1936

1. Be it enacted by the General Assembly of Virginia, That sec-
tions five, six, seven and fourteen of an act entitled “an act to legalize,
regulate and control the manufacture, bottling, sale and disposition of
beer, lager beer, ale, porter, wine, similar fermented malt or vinous
liquor, and fruit juice, containing one-half of one per centum or more
of alcohol by volume, and not more than three and two-tenths per
centum of alcohol by weight; to provide for licensing and taxing man-
ufacturers, bottlers, wholesalers and retailers of such beverages by the
State and the counties, cities and towns thereof; to impose an excise
tax upon all such beverages; to appropriate a portion of the revenue
derived hereunder for the collection of the taxes herein imposed and
for the administration of the act; to provide for the dismissal of pend-
ing prosecutions for alleged violations of laws heretofore in force
declaring illegal the beverages legalized by this act where such prosecu-
tions are founded upon the then illegality of such beverages ; to impose
penalties for violations of the act; and to repeal all acts and parts of
acts in conflict herewith,’ approved August twenty-ninth, nineteen
hundred and thirty-three, be amended and re-enacted and that the said
act be further amended by adding thereto a new section numbered
fourteen-a, so that the said amended sections and the said new section
shall read as follows:

Section 5. Except as hereinafter otherwise provided, State licenses
provided for by this act shall be issued by the Virginia Alcoholic Bev-
erage Control Board, hereinafter referred to as the “board,” on appli-
cations filed with the board and the license taxes thereon shall be paid
by the applicants to the board. Applications for licenses shall be on
forms provided by the board.

Section 6. (a) The taxes on State licenses issued pursuant to the
provisions of this act shall be as follows:

For each manufacturer’s license, one hundred dollars per annum;
for each bottler’s license, fifty dollars per annum; for each whole-
saler’s license, fifty dollars per annum; and for each retailer’s license,
ten dollars per annum.

(b) 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 this State, a separate State license is hereby
required, and the tax on every such license shall be fifty dollars per
annum.

(c) 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.

(d) Taxes on retailers’ licenses issued for the sale of beverages on
railway cars, vessels and aircraft shall be as provided in section four-
teen.

(e) All such licenses shall expire on the thirtieth day of June next
following the date of issuance. Licenses issued, prior to the date on
which this amendment becomes effective, to expire on the thirty-first
day of December, nineteen hundred and thirty-six, may be extended by
the board to expire on the thirtieth day of the next succeeding June,
upon payment of one-half of the annual tax provided for such licenses
under the provisions of this act.

(£) Every such license shall be in lieu of any State merchants’
or State restaurant license on that portion of the business of the
licensee covered thereby; but no such license shall relieve any licensee
of any State tax whatsoever.

(g) All license taxes collected by the board under the provisions
of this act shall be paid into the State treasury and treated in the
same manner as license taxes collected by the board under the provi-
sions of the Virginia Alcoholic Beverage Control Act.

Section 7. The board shall refuse to grant any license mentioned
in this act if it shall be of the opinion:

First. That the applicant is not a suitable person to be so licensed ;
or

Second. That the place to be occupied by the applicant is not a
suitable place; or

Third. That a sufficient number of licenses have already been is-
sued; or

Fourth. That the license should not be issued.

Section 14. The board is hereby authorized to issue retailers’
licenses permitting the sale of beverages at retail on passenger trains
in dining cars, buffet cars and club cars, on vessels (engaged in the
transportation of passengers) in dining rooms and restaurants thereon,
and in aircraft engaged in the transportation of passengers when
such aircraft are equipped for serving meals thereon. The tax on each
such license shall be two hundred dollars per annum, except that the
tax on retailers’ licenses permitting the sale of beverages at retail on
passenger trains in dining cars, buffet cars and club cars shall be five
dollars per annum for each such car, and on vessels engaged in the
transportation of passengers the tax shall be fifty dollars per annum
on each such vessel.

Every such license shall expire on June thirtieth next following
the date of issuance. The tax thereon shall be subject to proration.
Licenses issued, prior to the date on which this amendment becomes
effective, to expire on the thirty-first day of December, nineteen hun-
dred and thirty-six, may be extended by the board to expire on the
thirtieth day of the next succeeding June upon payment of one-half
of the annual tax provided for such license under the provisions of this
act.

Every such license shall be good throughout the State as a State
license. Only one such license shall be required for all cars, vessels
or aircraft operated in this State by the same owner or operator. Such
licenses shall be issued only to the owners or operators of such cars,
vessels or aircraft, but shall cover the privilege of selling such beverages
by persons authorized by such owners or operators to sell the same on
their cars, vessels or aircraft. No further license tax shall be required
by any county, city or town for the privilege of selling beverages on
such cars, vessels or aircraft. Licensees under this section shall have
thirty days from the end of each month within which to file the
monthly reports required by paragraph (d) of section ten of this act.

Section 14-a. Suspension and Revocation of Licenses; Hours of
Sale——The board shall have the same powers and authority. to suspend
and revoke licenses issued under the provisions of this act and to pre-
scribe between what hours and on what days beverages shall not be
sold by persons licensed hereunder, as is conferred upon the board by
the Alcoholic Beverage Control Act with reference to licenses issued
and persons licensed under the provisions of the said act to manufac-
ture, bottle and sell, or to manufacture, bottle or sell alcoholic bever-
ages as defined in the said act.

An emergency existing this act shall be in force from its passage.