CHAPTER 562

An Act to amend and reenact §§ 58-859 and 58-867.2, as amended, of the
Code of Virginia, and to repeal §§ 58-863 and 58-864 of the Code of
Virginia, relating to coin-operated machines, their operators, and
merchants placing vending machines.
Be it enacted by the General Assembly of Virginia:
1. That §§ 58-359 and 58-867.2, as amended, of the Code of Virginia be
amended and reenacted as follows:

§ 58-359. License taxes for coin machine operators; exemptions *.—
Every person, firm or corporation selling, leasing, renting or otherwise
furnishing a coin-operated machine or device operated on the coin-in-the-
slot principle, or placing such a machine or device with others shall be
deemed to be a coin machine operator. Every such operator as herein
defined shall pay for the privilege an annual State license tax of one
thousand dollars. The license tax imposed by this section is not in lieu of,
but is in addition to the other license taxes imposed by this article.

Every operator who is required by this section to take out a license as
a coin machine operator shall furnish a complete list of all machines on
location and the names and addresses of each location to the commissioner
of the revenue of the county or city in which the machines are located
every three months. Every such coin machine operator shall deposit with
the State Tax Commissioner a bond to insure the keeping of such records
and filing of such reports of the payment of the taxes imposed by this
article. The form and amount of the bond shall be determined by the
Commissioner and the surety thereon shall be approved by him.

With respect to any local license tax which may be required on any
coin machine of any operator who is required by this section or by § 58-355
to take out a State license as a coin machine operator, it shall be lawful for
such local license to be taken in the name of or paid for by either the coin
machine operator or the operator of the establishment at which the machine
is located.

The coin machine operator’s license tax levied by this section shall
not be applicable to operators of weighing machines, automatic baggage or
parcel checking machines or receptacles, nor to vending machines which are
so constructed as to do nothing but vend merchandise or postage stamps or
provide service only, nor to operators of coin-operated musical machines
or musical devices that operate on the coin-in-the-slot principle, nor to
operators of viewing machines or photomat machines, nor operators of
devices or machines affording rides to children or for the delivery of
newspapers.

§ 58-367.2. City, town and county taxes.—The governing body of
every city, town, and county in this State is hereby authorized * to impose
local license taxes on every person, firm, and corporation coming within
the provisions of this article and engaged in the business of selling goods,
wares and merchandise through the use of coin-operated vending machines
in such city, town, or county, and to classify such business as that of a
retail merchant; but no such local license tax shall be imposed on any such
person, firm, or corporation except by local ordinance * adopting this
classification. The license taxes so imposed by any city, * town, or county
shall not be in excess of the rates imposed by such city, * town, or county
on a retail merchant selling similar goods, wares and merchandise in such
city, * town or county at one definite place of business *; provided, how-
ever, that if any such person, firm, or corporation has more than one
definite place in the city, town, or county at which goods, wares, and mer-
chandise are stored, kept, or assembled for supplying vending machines,
each such place in excess of one shall be regarded as an additional definite
place of business.

2. That §§ 58-363 and 58-364 of the Code of Virginia, relating to mer-
chants placing vending machines, are repealed as of January first, nine-
teen hundred and sixty-seven.

8. This act shall be in force on and after January first, nineteen hundred
and sixty-seven, and shall apply to the license year nineteen hundred and
eo newer and to every license year thereafter until otherwise provided
y law. _ |