Chap. 285.—An ACT to amend Chapter 94 of the Acts of Assembly of 1934, ap-
proved March 7, 1934, and known as “The Alcoholic Beverage Control Act”,
by adding a new section numbered 17-a, providing for levying a tax upon cer-
tain alcoholic beverages as defined in the act, and for the collection of the tax.

[S 168]
Approved March 25, 1944

Be it enacted by the General Assembly of Virginia :

1. That chapter ninety-four of the Acts of Assembly of nineteen
hundred thirty-four, approved March seven, nineteen hundred thirty-
four, and known as “The Alcoholic Beverage Control Act”, be amended
by adding a new section numbered seventeen-a, as follows:

Section 17-a. State tax on certain alcoholic beverages.—(a) There
is hereby levied a State tax upon all wine purchased from the Virginia
Alcoholic Beverage Control Board by persons licensed to sell wine at
wholesale in Virginia, and upon all wines sold by the Virginia Alcoholic
Beverage Control Board to retail licenses for resale in Virginia by such
licensees, subject to the provisions hereafter in this section contained.
The tax hereby levied shall be collected by the Board upon each sale of
wine to a wholesale wine distributor or for resale to a retail licensee in
Virginia, and upon all wines sold by the Virginia Alcoholic Beverage
Control Board to retail licensees for resale in Virginia by such licensees.
All amounts collected by the Board pursuant to the provisions of this
section shall be promptly paid into the State treasury and credited to
the general fund in the treasury and two-thirds of said amount shall be
paid to the several counties and cities of the Commonwealth in pro-
portion to their respective population, and in those counties wherein is
situated any incorporated town constituting a special school district,
the county treasurer shall pay into the town treasury the proper pro-
portionate amount received hereunder by him in the proportion that the
population of such town bears to the population of the entire county
and two-thirds of the tax hereby levied is appropriated for the purpose
of distribution among the several counties and cities as is herein provided.

The term “population” as used herein shall mean the population ac-
cording to the last preceding United States census. If the population of
any city or town shall have been increased through the annexation of any
territory since the last preceding United States census such increase
shall, for the purpose of this act, be added to the population of such city
or town as shown by the last preceding United States census and a
proper reduction made in the population of the county or counties from
which the annexed territory was acquired.

(b) On all wine so purchased for sale, the tax shall be thirty-five
cents a gallon, in addition to any mark-up charged by the Virginia Al-
coholic Beverage Control Board.

(c) To enable the Board to collect the tax hereby levied, from
wholesale wine distributors, and retail licensees, and the wholesale dis-
tributors and retail licensees shall make such reports in such manner and
at such times as the Board from time to time requires and shall pay the
tax to the Board at or prior to each purchase of wine, or at such other
time or times as the Board requires.
(d) There is hereby levied a State tax upon all wine in the pos-
session of wholesale wine distributors in Virginia for sale to retail
licensees in Virginia, which has not been sold and delivered by the whole-
sale wine distributor to a retail licensee at the time this act becomes
effective.

On all such wine so possessed by such wholesale wine distributors
the tax shall be thirty-five cents a gallon, in addition to any mark-up
charged by the Board. To enable the Board to collect from such whole-
sale wine distributors the tax hereby levied, such wholesale wine dis-
tributors shall make such reports in such manner and at such times as
the Board from time to time requires and shall pay the tax to the Board
at such time or times as the Board requires.

(e) The term “wholesale wine distributor’, as used in this section,
means one who holds a wholesale wine distributor’s license issued under
the provisions of this act. The term “retail licensee”, as used 1n this
section, means one who is licensed under this act to sell wine at retail.
The definitions contained in section two of this act shall apply to the
words and terms used in this section.

({) The Virginia Alcoholic Beverage Control Board shall be em-
powered to make a refund of any tax paid to it under this act when the
wine upon which such tax has been paid has been condemned and is
not permitted to be sold in Virginia.

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