CHAPTER 532

An Act to amend and reenact § 58-855 of the Code of Virginia, relating
to license taxes on coin-operated machines and devices.
[H 505]

Approved April 2, 1952

Be it enacted by the General Assembly of Virginia:

1. , That § 58-355 of the Code of Virginia be amended and reenacted as
ollows:

§ 58-355. Tax imposed; machines and devices exempted.—Any per-
son, firm or corporation having anywhere in this State a slot machine of
any description into which are inserted nickels or coins of larger denomi-
nations to dispose of articles of merchandise or for the purpose of operat-
ing devices that operate on the coin-in-the-slot principle, used for gain,
except as a pay telephone, shall pay for every such slot machine or device,
as the case may be, a State license tax of twenty-five dollars per year;
except that:

(1) For each coin operated musical machine or musical device that
operates on the coin-in-the-slot principle, there is hereby levied a State
license tax of five dollars per year;

(2) For each such vending machine as is used solely for the sale of
agricultural products, soft drinks or cigars there is hereby levied a State
license tax of three dollars per year;

(3) For each such vending machine as is used solely for the sale of
candy and operated on the premises of a moving picture or other theater
there is hereby levied a State license tax of five dollars per year;

(4) For each such candy vending machine as is operated on the
premises of any person conducting any other lawful business there is
hereby levied a State license tax of ten dollars per year;

(5) For each vending machine operated on premises for which a
tobacco retailer’s license has been obtained and used solely for the sale of
cigarettes there is hereby levied a State license tax of three dollars per
year;

(6) For each weighing machine or machine used solely for the pur-
pose of selling shoe strings, chewing gum, peanuts, peanut candy or post-
age stamps there is hereby levied a State license tax of one dollar per year;

(7) For each miniature pool table in the operation of which nickels
or coins of larger denominations are used, there is hereby levied a State
license tax of ten dollars per year;
(8) For each automatic baggage or parcel checking machine or recep-
tacle, which is used for the storage of baggage or parcels of any character,
there is hereby levied a State license tax of fifteen cents per year for each
receptacle that is operated on the coin-in-the-slot principle ;

(9) For each amusement machine operated by the insertion of one
cent there is hereby levied a State license tax of two dollars per year;

(10) For each vending machine operated by the insertion of one cent
there is hereby levied a State license tax of one dollar per year; and

(11) For each vending machine as is used solely for the sale of pea-
nuts, peanut candy and peanut butter sandwiches and creme sandwiches,
and operated by the insertion of a coin or coins of any denomination, there
is hereby levied a State license tax of three dollars per year.

This article shall not apply to slot machines that are used solely for the
purpose of selling individual sanitary drinking cups or sanitary drinking
cups 4nd natural water or to machines vending sanitary napkins or to
washing machines.

No license tax shall be imposed by the State or any city or town on or on
account of any candy vending machine under the ownership and super-
vision of any State commission or State agency.