CHAPTER 490

An Act to amend the Code of Virginia by adding thereto a new section
mumbered 4-101.1, so as to permit certain sales of certain beverages
by certain fiduciaries or persons acting under court authority; and to
amend and reenact § 4-104 of the Code of Virginia, relating to taxes
on certain State licenses, expiration of licenses, other State taxes, and
the disposition of taxes, so as to provide for extension of such re ats;

Approved April 5, 1954
Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
eign and that § 4-104 of the Code of Virginia be amended and reenacted
as follows:

§ 4-101.1. The provisions of § 4-101 shall not apply to any adminis-
trator, executor, trustee or receiver duly appointed to handle the affairs of
any person licensed to sell beverages under the provisions of this chapter,
or any trustee or receiver appointed in any court proceeding including a
bankruptcy proceeding, provided such person so appointed sells such bev-
erages in accordance with the provisions of this section. And the provisions
of § 4-101 shall not apply to sales of beverages belonging to persons licensed
to sell the same, made by sheriffs and other officers acting under authority
of courts having jurisdiction in this Commonwealth provided such sales are
made in accordance with the provisions of this section. Any administrator,
executor or personal representative of any deceased licensee or any
trustee or receiver appointed in any court proceeding including a bank-
ruptcy proceeding may, upon special permit issued by the Board, continue
to operate under the license of the deceased licensee for such period as the
Board may deem fit under the circumstances, not to exceed the period for
which the license was originally issued.

Sales of beverages by any of the persons enumerated in this section,
except administrators, executors or personal representatives of a deceased
licensee, and any trustee or receiver appointed in any court proceeding
including a bankruptcy proceeding, shall be made upon permits issued by
the Board and shall be made only to a person who is licensed to sell such
beverages in this State, or to persons outside of Virginia for resale outside
of Virginia, except that no deliveries or shipments shall be made into any
erate the laws of which prohibit the consignee from receiving or selling
the same.

§ 4-104. (a) Amount of tax; proration.—The taxes on State licenses
issued pursuant to the provisions of this chapter shall be as follows:

(1) For each manufacturer’s license, one hundred dollars per annum;
for each bottler’s license, fifty dollars per annum; for each wholesaler’s
license, fifty dollars per annum; and for each retailer’s license, ten dollars
per annum. .

(2) For every distributing house or place in this State, operated by
any person and used in whole or in part for distributing beverages among
his retail stores in the State, a separate State license is hereby required,
and the tax on every such license shall be fifty dollars per annum.
(3) 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.

(4) Taxes on retailers’ licenses issued for the sale of beverages on
railway cars, vessels and aircraft shall be as provided in § 4-113.

(b) Expiration and extension of licenses.—All such licenses shall
expire on the thirtieth day of June next following the date of issuance.
The Board may, however, within its discretion, extend any license issued or
granted hereunder, for a period not to exceed in any case sixty days.

(c) Other State taxes.—Nothing in this chapter shall be construed
as exempting any licensee from any State merchants’ license or State
restaurant license or any other State tax whatsoever; and every licensee,
in addition to the taxes imposed by this chapter, shall be liable to State
merchants’ license taxes and State restaurant license taxes and other State
taxes the same as if the beverages were nonalcoholic; provided, however,
that in ascertaining the liability of a beverage wholesaler to merchants’
license taxes, and in computing the wholesale merchants’ license tax on
a beverage wholesaler, the first ten thousand dollars of beverage purchases
shall be disregarded if such beverage wholesaler pays a separate wholesale
beverage license tax under this chapter and is not within the provisions
of § 4-39.

(d) Disposition of taxes.—All license taxes collected by the Board
under the provisions of this chapter shall be paid into the State treasury
and treated in the same manner as license taxes collected by the Board
under the provisions of the preceding chapter.