CHAPTER 151

An Act to amend and reenact § 4-15.1 of the Code of Virginia which levied
a State tax upon certain alcoholic beverages and provided for the
collection of such tax and the payment thereof into the State treasury.

[H 148}
Approved February 28, 1962

Be it enacted by the General Assembly of Virginia:

Ma That § 4-15.1 of the Code of Virginia be amended and reenacted as
ollows:

§ 4-15.1. (a) There is hereby levied a State tax (1) upon all alcoholic
beverages sold either by or through the Virginia Alcoholic Beverage Control
Board, and (2) upon all other wine sold to persons licensed under the pro-
visions of this chapter to sell such wine at retail, subject to the provisions
hereafter in this section contained. The State tax hereby levied shall be
collected by the Board as to each sale of alcoholic beverages made either by
or through the Board from the purchaser of such alcoholic beverages at the
time of or prior to such sale; and the State tax hereby levied shall be
collected by the Board as to each sale of wine made by a wholesale wine
distributor to a retail licensee from the person making such sale. In
establishing the prices for items sold by it, the Board shall add the amount
of the tax hereby levied to the price of each package of alcoholic beverages ;
provided, however, that the final price for each package may be established
so as to be divisible by five. As to sales by or through the Board, the tax
provided for by this section shall be computed by the Board on all net sales
for each quarter by dividing the total net sales for the quarter by 1.10 and
multiplying the result by ten per centum.

(b) On all wine sold to retail licensees, the State tax imposed hereby
shall be ten per centum of the price charged such retail licensees; on all wine
sold by the Board to persons other than retail licensees, the State tax shall
be ten per centum of the price charged for such wine.

(c) On all other alcoholic beverages sold by or through the Board, the
State tax shall be ten per centum of the price charged by the Board.

(d) To enable the Board to collect the State tax hereby levied from
wholesale wine distributors, such distributors shall make such reports in
such manner and at such times as the Board may from time to time require
and shall pay the State tax hereby levied to the Board at or prior to each
sale of wine to a retail licensee or at such other time or times as the Board
shall require.

(e) The amount of tax collected under this section during each
quarter shall, within fifty days after the close of such quarter, be certified
to the Comptroller by the Board and shall be transferred by him from the
special fund described in § 4-23 of the Code of Virginia to the general fund
of the State treasury.

(f) The provisions of this section shall not apply to (1) sales of wine
to wholesale wine distributors for resale to retail licensees, but the pro-
visions of this section shall apply to such resale, (2) sales, other than by or
through Government stores, of alcoholic beverages for manufacturing and
industrial purposes, or either of such purposes, (3) sales, other than by or
through Government stores of alcohol for hospital and laboratory pur-
poses, or either of such purposes, (4) alcoholic beverages shipped from
Virginia to points outside Virginia for resale outside Virginia, (5) sales
to any instrumentality of the federal government, and (6) beer.

(z) 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 chapter. The term “retail licensee’, as used in this
section, means one who is licensed under this act to sell wine at retail. As
used in this section, the term “net sales” shall mean gross sales less refunds
to customers. The definitions contained in this chapter shall apply to the
words and terms used in this section.

(h) Provided, however, that the counties, cities and towns shall in no
event receive from the profits from the sale of alcoholic beverages less cash
revenue than was received by such counties, cities and towns for the year
ending June thirtieth, nineteen hundred sixty-*two.

(i) Notwithstanding any provision of chapter three hundred ninety-
three of the Acts of Assembly of nineteen hundred sixty to the contrary
this section shall be in force until July one, nineteen hundred sixty-four.