CHAPTER 95

An Act to amend and reenact § 58-355, as amended, of the Code of Vir-
ginia, relating to the license taxation of coin-operated machines and

devices.
(S 176]
Approved February 23, 1962

Be it enacted by the General Assembly of Virginia:

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

§ 58-355. Tax imposed; machines and devices exempted.—Any person,
firm or corporation having anywhere in this State a coin-operated ma-
chine or device of any description into which are inserted nickels or coins
of larger denominations to dispose of articles of merchandise or for the pur-
pose 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 trans-
ferable; 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
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
purpose 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
receptacle, 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;

(11) For each vending machine as is used solely for the sale of pea-
nuts, peanut candy and peanut butter sandwiches and cream 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;

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

(18) 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; *

(17) For each coin change-making machine, there is hereby levied a
State license tax of one dollar per year; and

(18) For each machine used solely for the purpose of vending sur-
face travel accident insurance policies there is hereby levied a State
license tax of two dollars per year, and each such machine, for the pur-
poses of this chapter, shall be regarded as providing service.

This article shall not apply to coin-operated machines that are used
solely for the purpose of selling individually sanitary drinking cups or
sanitary 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
supervision 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
vending machine license on such coin-operated machines which are located
on the premises of their place of business.

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