Chap. 58.—An ACT to amend and re-enact Section 22, as heretofore amended, 24,
and 58, as heretofore amended, of Chapter 94 of the Acts of the General Assembly
of 1934, approved March 7, 1934, and known, designated and cited as the
Alcoholic Beverage Control Act, so as, among other things, to provide the
taxes to be paid on State licenses issued pursuant to this Act, or the proration
of same; and of the power of the Board to make refunds in certain cases; to
give the Board the power to prescribe by regulation between what hours and
on what days wine and beer shall not be sold or consumed upon the premises
of any licensed establishment; and to provide under what conditions and to
whom alcoholic beverages may be shipped into the State of Virginia, or trans-
ported into the State of Virginia; and to provide the punishment for the violation
of any of the above provisions. [S B 27]

Approved February 20, 1940

1. Be it enacted by the General Assembly of Virginia, That
sections twenty-two, as heretofore amended, twenty four, and fifty-
eight, as heretofore amended, of chapter ninety-four of the Acts of
the General Assembly of nineteen hundred and thirty-four, approved
March seven, nineteen hundred and thirty-four, and known, desig-
nated and cited as the Alcoholic Beverage Control Act, be amended
and re-enacted so that said sections shall read as follows:

Section 22. Taxes on State Licenses.—(a) The taxes on State
licenses issued pursuant to the provisions of this act shall be as follows:

First. 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 manu-
facture more than five thousand gallons during such year, one thou-
sand dollars, per annum;

Second. 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;

Third. For each brewery license, one thousand dollars per annum;

Fourth. For each bottler’s license, five hundred dollars per
annum;

Fifth. For each wholesale beer license, two hundred and fifty
dollars per annum;

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

Seventh. 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), twenty dollars per annum;
for each such license to a person 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;

Eighth. 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), ten dollars per annum; for each
eich cence ta a nerson onerating a boat. dining car. buffet car or
club car, ten dollars per annum for each of the average number of
boats, dining cars, buffet cars or club cars operated daily in this State;

Ninth. For each retail off-premises wine and beer license, twenty
dollars per annum;

Tenth. For each retail winery off-premises license, ten dollars
per annum;

Eleventh. For each retail off-premises beer license, ten dollars
per annum;

Twelfth. 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), 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;

Thirteenth. 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), twenty dollars per annum;
for each such license to a person 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;

Fourteenth. For each druggist license, ten dollars per annum;
Fifteenth. For each banquet license, five dollars.

(b) 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; if the license on which the tax is prorated be a dis-
tiller’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 1s
issued, the number of gallons permitted to be manufactured shall be
prorated likewise; provided further that should any person 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) 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
other State tax whatsoever.

(d) The Board is hereby authorized and empowered to correct
erroneous assessments made by the Board against any person anc
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 fo:
license taxes paid by any licensee for any license which is subsequently
merged or changed into another 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.

Section 24. Hours of Sale for Licensees.—The Board shall pre-
scribe by regulations, which it may from time to time alter, amend
or repeal, between what hours and on what days wine and beer shall
not be sold, or allowed to be consumed upon the premises of any
licensed establishment, by persons licensed under the provisions of
this act.

Section 58. Illegal Transportation, Shipment and Transporta-
tion of Alcoholic Beverages; How Punished.—(a) No alcoholic bever-
ages other than wines or beer shall be imported, shipped, transported
or brought into the State unless the same be consigned to the Board;
the Board may, however, permit such alcoholic beverages ordered
by it from without this State for persons for industrial purposes, for
manufacturing articles allowed to be manufactured under section
thirty-two of this act, for wholesale druggists, for druggists, or for
hospitals, to be shipped or transported direct to such persons; pro-
vided that on orders or shipments of alcohol the Board shall charge
no profit other than a reasonable permit fee to be fixed by the Board.

(b) No wine shall be imported, shipped, transported or brought
into this State unless the same be consigned to the Board or to per-
sons holding wholesale wine distributor’s licenses issued pursuant
to the provisions of this act; except, however, that where wine is
imported, shipped, transported or brought into the State consigned
to a person holding a wholesale wine distributor’s license, there shall
accompany such shipment at all times a permit issued by the Board;
the Board may, however, permit wine ordered by it from without
this State for persons licensed under this act to sell the same at retail,
to be shipped or transported direct to such persons for purposes of
resale; in such cases, however, where wine is imported, shipped,
transported or brought into the State consigned to a person holding
a license to sell wine at retail, there shall accompany such shipment
at all times a permit issued by the board.

(c) No beer shall be imported, shipped, transported or brought
into this State except to persons licensed under the provisions of this
act to sell the same.

(d) The provisions of this act shall not prevent or prohibit any
person from bringing, in his possession or in his baggage, into this
State not for resale, alcoholic beverages in an amount not to exceed
one gallon; nor shall the provisions of this act prevent or prohibit
the possession and/or storage of alcoholic beverages on passenger
boats, dining cars, buffet cars and club cars, duly licensed under the
provisions of this act, of common carriers engaged in interstate or
foreign commerce.