CHAPTER 59

An Act to amend and reenact §§ 58-855 and 58-3862, as amended, of the
Code of Virginia, relating, respectively, to taxes on machines operated
on the coin-in-the-slot principle and to taxes on persons engaged in the
business of selling goods, wares and merchandise through use of such
machines.
Be it enacted by the General Assembly of Virginia: ,

1. That §§ 58-355 and 58-362, as amended, of the Code of Virginia, be
amended and reenacted as follows:

§ 58-355. Any person, firm or corporation having anywhere in this
State a coin-operated machine or device of any description into which are
inserted nickels or coins of larger denominations to dispose of articles of
merchandise or for the purpose of operating devices that operate on the
coin-in-the-slot principle, used for gain, except as a pay telephone, shall
pay for every such coin-operated machine or device, as the case may be, a
State license tax of twenty-five dollars per year, which license shall not be
prorated or transferable; 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 theatre
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 prem-
ises 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
postage 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 re-
ceptacle, which is used for the storage of baggage or parcels of any char-
acter, 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;

(11) For each vending machine as is used solely for the sale of
peanuts, peanut candy and peanut butter sandwiches and cream sand-
wiches, and operated by the insertion of a coin or coins of any denomina-
tion, there is hereby levied a State license tax of three dollars per year;

(12) For each washing machine there is hereby levied a State license
tax of two dollars per year;

(13) For each drying machine there is hereby levied a State license
tax of two dollars per year;

(14) For each combination machine that does both washing and
drying there is hereby levied a State license tax of four dollars per year;

(15) For each ironing machine there is hereby levied a State license
tax of two dollars per year; *

(16) For each vending machine located on the premises of a self-
service laundry and used to vend soap or detergents, there is hereby levied
a State license tax of two dollars per year; and
(17) For each coin change-making machine, there is hereby levied
a State license tax of one dollar per year.

This article shall not apply to coin-operated machines that are used
solely for the purpose of selling individual sanitary drinking cups or sani-
tary drinking cups and natural water, or to machines vending sanitary
napkins, or for the delivery of newspapers.

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.

Regularly licensed retail merchants paying retail merchants license
tax on their sales at retail shall not be required to have any separate vend-
ing machine license on such coin-operated machines which are located on
the premises of their place of business.

This section, as hereby amended, shall be in force on and after
January first, nineteen hundred and sixty-one.

§ 58-362. Every person, firm and corporation engaged in the busi-
ness of selling goods, wares and merchandise through the use of coin-
operated vending machines shall be classified as a retail merchant on that
phase or part of the business done through such machines and shall pay
an annual State license tax for the privilege of doing business in this State
of twenty dollars; provided, however, that if any such person, firm or
corporation has more than one definite place in this State at which goods,
wares, or merchandise are stored, kept, or assembled for supplying such
vending machines, the annual State license tax hereby imposed shall be
twenty dollars additional for each such definite place in excess of one.
The license tax aforesaid shall not be subject to proration.

The term ‘engaged in the business of selling goods, wares, and mer-
chandise through the use of coin-operated vending machines”, as used in
this article, shall be construed as including the use of such machines by a
soft drink manufacturer or bottler and a manufacturer or packager of
nuts, candy, and sandwiches who leases, rents, or otherwise furnishes
vending machines to his customers for their use in selling at retail soft
drinks or packaged nuts, candy, or sandwiches, as well as a soft drink
manufacturer or bottler or a manufacturer or packager of nuts, candy,
and sandwiches who himself sells his products at retail through the use of
such machines; and every such soft drink manufacturer or bottler and
manufacturer or packager of nuts, candy, and sandwiches qualifying
under this article as a merchant placing vending machines shall report at
retail selling prices all sales made through such vending machines, and
shall pay the tax thereon under this article accordingly. A soft drink
manufacturer or bottler and a manufacturer or packager of nuts, candy,
and sandwiches qualifying under this article shall be deemed to have
qualified as to all vending machines placed and in any way serviced by him
whether the sales at retail through the use of such machines are made by
the manufacturer, packager, or bottler himself or by his customers.