Chap. 353.-An ACT to amend and re-enact Section 27 of the Alcoholic Beverage
Control Act, approved March 7, 1934, as heretofore amended, in relation to
excise taxes. [S B 243]

Approved March 31, 1942

1. Be it enacted by the General Assembly of Virginia, That section
twenty-seven of the Alcoholic Beverage Control Act, approved March
seventh, nineteen hundred and thirty-four, as heretofore amended, be
amended and re-enacted so as to read as follows:

Section 27. Excise Tax Provided for; Duties of State Tax Com-
missioner in Connection Therewith—-(a) There is hereby levied on all
beer manufactured in Virginia an excise tax at the rate of two dollars and
seventy-five cents per barrel of thirty-one gallons, and a tax at the same
rate on such beer in containers of more or less than thirty-one gallons, but
on such beer in bottles of not more than twelve ounces each the tax shall
be one cent per bottle ; provided, that on such beer in bottles of not more
than twelve ounces each intended for sale or expected to be sold at retail
at more than thirteen cents per bottle, the tax shall be one and one-half
cents per bottle, and on such beer intended for sale or expected to be sold
at retail at more than thirteen cents per bottle of twelve ounces or less, if
contained in bottles of more than twelve ounces each, the tax shall be ata
rate of one and one-quarter mills per ounce per bottle. Such tax shall be
paid by the person who manufactures the said beer.

(b) There is hereby levied on all beer bottled in Virginia and on all
beer sold in Virginia, an excise tax at the rate of two dollars and seventy-
five cents per barrel of thirty-one gallons, and a tax at the same rate on
such beer in containers of more or less than thirty-one gallons, but on such
beer in bottles of not more than twelve ounces each the tax shall be one
cent per bottle; provided, that on such beer in bottles of not more than
twelve ounces each intended for sale or expected to be sold at retail
at more than thirteen cents per bottle, the tax shall be one and one-half
cents per bottle, and on such beer intended for sale or expected to be sold
at retail at more than thirteen cents per bottle of twelve ounces or less, if
contained in bottles of more than twelve ounces each, the tax shall be at
the rate of one an@ one-quarter mills per ounce per bottle. The tax herein
levied shall be paid by the respective bottlers and wholesalers of the said
beer, if not previously paid. No such tax shall be collected upon any beer
bottled or sold in Virginia when the State excise tax provided for in this
act shall have been previously levied, and paid thereon in full; but if on
beer bottled in Virginia there shall have been paid by the manufacturer
the excise herein levied, such bottler shall pay all additional excise taxes
which may be due on such beer in bottled form.

(c) When any person shall sell or offer for sale in Virginia any
beer purchased or obtained from any person not licensed either as a
brewery, bottler or wholesaler under the provisions of this act, and on
which the State excise tax herein levied has not been paid, such person
shall pay the tax levied in the preceding subsection.

, (d) No retail license authorizing the licensee to sell beer under
the provisions of this act shall be valid unless and until the person to
whom such license is issued shall have filed with the State Tax Commis-
sioner a bond, with a guaranty or surety company licensed to do business
in this State as surety or personal surety approved by said State Tax
Commissioner in such penalty as the said Commissioner may find to be
sufficient to cover the tax liability of such person, but in no event to be
less than one thousand dollars. The State Tax Commissioner, however,
shall waive the bond requirement aforesaid with respect to any person
who may file a satisfactory contract or agreement with the State Tax
Commissioner that such person will purchase for resale beer from manu-
facturers, bottlers or wholesalers licensed in this State and from no one
else. The State Tax Commissioner shall promptly notify the board of each
such bond filed, each such contract or agreement entered into, and each
amendment, alteration, or cancellation thereof.

(e) Onor before the tenth day of each month every person manu-
facturing, bottling or selling any beer in Virginia shall file with the State
Tax Commissioner a report under oath on forms which shall be pre-
scribed by the State Tax Commissioner showing the quantity of all beer
manufactured, bottled and/or sold by such persons during the preceding
month, the amount of tax, if any, for which such person is liable under
the provisions of this act, and containing such other information as the
State Tax Commissioner may require; providing that corporations li-
censed to sell wine and/or beer on dining cars, buffet cars, club cars, and/
or boats shall have thirty days from the end of each month within which
to file the monthly reports required by this subsection. At the same time
such person shall pay to the State Tax Commissioner all such excise
taxes chargeable against him under the provisions of this act on all such
beer so manufactured and/or sold during the preceding month, unless
such taxes have been previously paid.

The provisions of this subsection as to the filing of such monthly
reports shall not be applicable to any person licensed hereunder to sell
beer at retail who purchased beer from manufacturers, bottlers or whole-
salers licensed in this State and from no one else, provided, such person
shall have duly filed with the State Tax Commissioner the contract or
agreement mentioned in the preceding subsection.

({) The excise tax herein provided for shallenot be chargeable
against any manufacturer, bottler or wholesaler on any beer shipped out
of this State by such manufacturer, bottler or wholesaler for resale out
of this State, or on any beer shipped to a United States military or naval
reservation within the geographical confines of Virginia for resale on
such military or naval reservation, or on any beer shipped to a post ex-
change of the armed forces of the United States for resale by such post
exchange, whether such post exchange be located on a United States
military or naval reservation or not, or on any beer shipped to any instru-
mentality of the United States which is exempt on constitutional grounds
from the excise tax levied by this section, provided evidence satisfactory
to the State Tax Commissioner be submitted to him in writing in each
case that such beer was so shipped.

(g) All moneys collected by the State Tax Commissioner under
the provisions of this act shall be promptly paid into the general fund of
the State treasury.
(h) If any person licensed under the provisions of this act shall
ive or furnish gratuitously to any person in Virginia any beer on which
he excise tax herein provided for has not been paid, such gift or furnish-
ng shall for the purpose of this section be considered a sale.

(i) Nothing contained in this section as hereby amended shall be
construed as repealing any provision of section twenty-eight of this act,
is amended, but this section and that section shall continue to be read
ogether.