CHAPTER 610

An Act to amend and reenact § 58-859, as amended, of the Code of
Virginia, relating to license taxes for certain coin machine operators.

[H 879]
Approved April 4, 1968

Be it enacted by the General Assembly of Virginia:
1. That § 58-359, as amended, of the Code of Virginia be amended and
reenacted as follows:
§ 58-8359. 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 thou-
sand 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.

Application for such license shall be made to the Commissioner of
the Revenue of the county or city in which the applicant’s principal place
of business is located, or if the applicant has no principal place of business,
to the Commissioner of the Revenue of the county or city in which the
applicant first proposes to do business. Such application shall be so made
on or before the fifteenth day of January of each year, and upon satis-
factory completion of the requirements of this section, the Commissioner
of the Revenue shall issue to the applicant a license and identifying number
as a coin machine operator in this State. Such identifying number shall be
issued in the manner and form prescribed by the Department of Taxation.

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 commis-
sioner 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.

* Any local license which may be required on any coin machine of any
operator who is required by this section or § 58-855 to take out a State
license shall be obtained by furnishing the Commissioner of the Revenue
of the county or city where such machine ts located the identifying number
as a coin machine operator and paying the prescribed license tax. Any per-
son, firm or corporation who is not licensed as a coin machine operator
shall, before obtaining any local license on any coin operated machine or
license required by § 58-855, furnish such Commissioner of the Revenue
of the county or city proof of ownership of such coin operated machine in
the form of an affidavit, sworn bill of sale, or other sworn evidence satis-
factory to the Commissioner of the Revenue before such license is issued.

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 opera-
tors of devices or machines affording rides to children or for the delivery
of newspapers.