CHAPTER 609

An Act to amend the Code of Virginia by adding sections numbered
4-98.18, 4-98.19 and 4-98.20, relating to license taxes for the sale of
mixed beverages and taxes on certain alcoholic beverages.

[H 870]
Approved April 4, 1968

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding sections numbered
4-98.18, 4-98.19 and 4-98.20, as follows:

§ 4-98.18 (a) The taxes on State licenses issued pursuant to the
provisions of this chapter shall be as follows:

(1) Mixed Beverage Restaurant Licenses issued to persons operat-
ing restaurants, including restaurants located on premises of and operated
by hotels or motels:

(1) For each restaurant with a seating capacity at tables for fifty
to one hundred persons, two hundred dollars per annum;

(11) For each restaurant with a seating capacity at tables for more
than one hundred but not more than one hundred fifty persons, three hun-
dred fifty dollars per annum; and

(111) For each restaurant with a seating capacity at tables for more
than one hundred fifty persons, five hundred dollars per annum.

(2) Mixed Beverage Restaurant Licenses for restaurants located
on the premises of and operated by private, nonprofit clubs:

(i) For each club with not more than two hundred resident mem-
bers based on the average membership during the preceding twelve
months, two hundred dollars per annum;

(ii) For each club with more than two hundred but not more than
five hundred resident members based on the average membership during
the preceding twelve months, five hundred dollars per annum; and

(iii) For each club with more than five hundred resident members
based on the average membership during the preceding twelve months,
seven hundred fifty dollars per annum.

(8) Mixed Beverage Carrier Licenses:

(i) Fifty dollars per annum for each of the average number of din-
ing cars, buffet cars or club cars operated daily in this State by a com-
mon carrier of passengers by train;

(ii) Two hundred fifty dollars per annum for each passenger ship
operated by a common carrier of passengers by ship; and

(iii) Five hundred dollars per annum for each license issued to a
person operating common carriers of passengers by airplane.
(b) All licenses granted or issued pursuant to the provisions of this
chapter shall expire on the thirtieth day of June next following the date
on which they were granted or issued. The Board may, however, within
its discretion, extend any license granted or issued hereunder, for a period
not to exceed in any case sixty days.

(c) The State license taxes provided for herein shall be collected by
the Board and shall be paid into the State treasury and treated in the
same manner as license taxes collected by the Board under the provisions
of Chapter 1 of this Title.

(d) The provisions of subsections (b) through (d) of § 4-83 having
to do with the proration of tax, other State taxes and refunds shall apply
mutatis mutandis to taxes on State licenses issued pursuant to the pro-
visions of this chapter and to those persons and places within the purview
of this chapter.

§ 4-98.19. (a) In addition to the foregoing State license taxes pro-
vided for in this chapter, the governing body of each city, town or county
in this State may, by ordinance, adopt and impose upon persons holding
Mixed Beverage Restaurant Licenses for establishments located within
such city, town or county local license taxes not in excess of the follow-
ing sums:

(1) Persons operating restaurants, including restaurants located on
premises of and operated by hotels or motels:

(i) Two hundred dollars per annum for each restaurant with a seat-
ing capacity at tables for fifty to one hundred persons;

(ii) Three hundred fifty dollars per annum for each restaurant
with a seating capacity at tables for more than one hundred but not more
than one hundred fifty persons; and

(iii) Five hundred dollars per annum for each restaurant with a
seating capacity at tables for more than one hundred fifty persons.

(2) A private, nonprofit club operating a restaurant located on the
premises of such club, three hundred fifty dollars per annum.

b) The governing body of each city, town or county may, in its
discretion, graduate the license taxes provided for herein in such manner
as it may deem appropriate.

(c) No local license tax shall be either charged or collected for the
privilege of selling and serving mixed beverages in passenger airplanes,
dining rooms and other designated rooms of ships and in dining cars,
buffet cars and club cars of trains.

§ 4-98.20. The State tax levied under § 4-15.1 shall apply to all
alcoholic beverages purchased by anv holder of a Mixed Beverage Res-
taurant License or Mixed Beverage Carrier License either from govern-
ment stores or from warehouses established or maintained by the Vir-
ginia Alcoholic Beverage Control Board.