State Codes and Statutes

Statutes > Virginia > Title-4-1 > Chapter-2 > 4-1-221

§ 4.1-221. Limitation on mixed beverage licensees; exceptions.

A. Unless excepted by subsection B, all alcoholic beverages sold as mixedbeverages shall be purchased from the Board.

B. Mixed beverage carrier licensees may obtain from other lawful sourcesalcoholic beverages to be sold as mixed beverages on trains, boats orairplanes of the licensees provided there is paid to the Board in lieu of thetaxes otherwise directly imposed under this chapter and any markup otherwisecharged by the Board, a tax of ten cents for each of the average number ofdrinks of mixed beverages determined by the Board as having been consumedwithin the geographical confines of the Commonwealth on such trains, boats orairplanes. Such tax shall be calculated on the basis of the proportionatenumber of revenue passenger miles traveled within the Commonwealth by such alicensee in relation to the total quantity of all alcoholic beveragesobtained either inside or outside the Commonwealth by the licensee forconsumption on trains, boats or airplanes of the licensee. Such tax shall bepaid to the Board on a quarterly basis.

C. The entire contents of a closed container of distilled spirits shall notbe served to an individual for on-premises consumption except as may beprovided by Board regulation.

(1968, c. 7, § 4-98.11; 1972, c. 17; 1974, c. 460; 1984, c. 318; 1986, c.374; 1993, c. 866.)

State Codes and Statutes

Statutes > Virginia > Title-4-1 > Chapter-2 > 4-1-221

§ 4.1-221. Limitation on mixed beverage licensees; exceptions.

A. Unless excepted by subsection B, all alcoholic beverages sold as mixedbeverages shall be purchased from the Board.

B. Mixed beverage carrier licensees may obtain from other lawful sourcesalcoholic beverages to be sold as mixed beverages on trains, boats orairplanes of the licensees provided there is paid to the Board in lieu of thetaxes otherwise directly imposed under this chapter and any markup otherwisecharged by the Board, a tax of ten cents for each of the average number ofdrinks of mixed beverages determined by the Board as having been consumedwithin the geographical confines of the Commonwealth on such trains, boats orairplanes. Such tax shall be calculated on the basis of the proportionatenumber of revenue passenger miles traveled within the Commonwealth by such alicensee in relation to the total quantity of all alcoholic beveragesobtained either inside or outside the Commonwealth by the licensee forconsumption on trains, boats or airplanes of the licensee. Such tax shall bepaid to the Board on a quarterly basis.

C. The entire contents of a closed container of distilled spirits shall notbe served to an individual for on-premises consumption except as may beprovided by Board regulation.

(1968, c. 7, § 4-98.11; 1972, c. 17; 1974, c. 460; 1984, c. 318; 1986, c.374; 1993, c. 866.)


State Codes and Statutes

State Codes and Statutes

Statutes > Virginia > Title-4-1 > Chapter-2 > 4-1-221

§ 4.1-221. Limitation on mixed beverage licensees; exceptions.

A. Unless excepted by subsection B, all alcoholic beverages sold as mixedbeverages shall be purchased from the Board.

B. Mixed beverage carrier licensees may obtain from other lawful sourcesalcoholic beverages to be sold as mixed beverages on trains, boats orairplanes of the licensees provided there is paid to the Board in lieu of thetaxes otherwise directly imposed under this chapter and any markup otherwisecharged by the Board, a tax of ten cents for each of the average number ofdrinks of mixed beverages determined by the Board as having been consumedwithin the geographical confines of the Commonwealth on such trains, boats orairplanes. Such tax shall be calculated on the basis of the proportionatenumber of revenue passenger miles traveled within the Commonwealth by such alicensee in relation to the total quantity of all alcoholic beveragesobtained either inside or outside the Commonwealth by the licensee forconsumption on trains, boats or airplanes of the licensee. Such tax shall bepaid to the Board on a quarterly basis.

C. The entire contents of a closed container of distilled spirits shall notbe served to an individual for on-premises consumption except as may beprovided by Board regulation.

(1968, c. 7, § 4-98.11; 1972, c. 17; 1974, c. 460; 1984, c. 318; 1986, c.374; 1993, c. 866.)