CHAPTER 392

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

[S 344]

Approved April 2, 1968

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:

§ 58-855. Tax imposed; machines and devices exempted.—Any per-
son, 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 licenses issued pursuant to subdivisions (12)
through (16) both inclusive of this section shall be transferable and

(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;

(8) 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;

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 post-
age 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 onerated 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 li-
cense 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 mechine located on the premises of a self-
service laundry and used to vend dyes, 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 surface
travel accident insurance policies there is hereby levied a State license tax
of two dollars per year, and each such machine, for the purposes of this
chapter, shall be regarded as providing service; and

(19) For each coin-operated massaging bed device, there is hereby
levied a State license tax of three dollars per year.

(20) For each self-service dry cleaning machine there is hereby levied
a State license tax of ten dollars per vear; and

(21) For each vending machine used solely for the sale of plastic
bags there is hereby levied a State license tax of two dollars seventy-five
cents per year; and

(22) For each coin-operated * device located on the premises of a
self-service car washing establishment used to dispense materials or to
provide equipment for washing, drying, cleaning, or waxing motor vehi-
cles, there is hereby levied a State license tax of five dollars per year.

(23) For each coin-operated kiddie-ride machine used solely for the
amusement of children, there is hereby levied a State license tax of two
dollars per year.

(24) For each coin-operated device or machine used solely for the
purpose of scaling fish, there is hereby levied a State license tax of two
dollars 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
sanitary drinking cups and natural waters, 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.

This section, as amended, shall apply to the tax years beginning
on and after January first, nineteen hundred sixty- * nine.