CHAPTER 589

AN ACT to amend and reenact § 58-402 of the Code of 1950, so
as to provide for a tobacco license on wholesale tobacco
merchants, and to appropriate funds. A :

524

Approved April 11, 1950

Be it enacted by the General Assembly of Virginia:

1. That § 58-402 of the Code of 1950 be amended and reenacted
as follows:

§ 58-402—Tobacco * Dealers.—No person, not a producer,
shall be allowed to sell by retail, tobacco, snuff, and cigars with-
out having obtained a specific license to do so. The sums to be
paid by the retailers of tobacco, snuff, and cigars shall be for
such privilege a specific tax of five dollars, which shall be as-
sessed and collected as other license taxes, but shall not be in
lieu of merchants’ licenses on sales, but a licensed hotel keeper
or a keeper of a lodging house or a restaurant whose sales of
tobacco, snuff and cigars are in any year less than five hundred
dollars may under the license to retail tobacco sell such tobacco,
snuff and cigars in a duly licensed hotel, lodging house or
restaurant without taking out a merchant’s license, provided
he does not conduct a mercantile business in connection with the
business of hotel keeper or keeper of a lodging house or restaur-
ant in which case he shall for such business be licensed as a mer-
chant and required to return with his other sales his sales of
tobacco, snuff and cigars.

No person, including a peddler, not a producer, shall be

allowed to sell wholesale tobacco, snuff and cigars without
having obtained a specific licensé to do so. The sums to be paid
by wholesalers of tobacco, snuff and cigars shall be for such
privilege a specific tax of fifty dollars, which shall be assessed
and collected as other license taxes, but shall not be in lieu of
merchants’ licenses on purchases.
2. All monies derived from licenses issued under the provisions
of this act are appropriated to the STATE DEPARTMENT OF
TAXATION and shall be used for the enforcement of the pro-
visions of the UNFAIR SALES ACT with respect to whole-
salers and peddlers of tobacco and groceries.