A. In addition to the state license taxes, the annual local license taxeswhich may be collected shall not exceed the following sums:
1. Alcoholic beverages. - For each:
a. Distiller's license, $1,000; no local license shall be required for anyperson who manufactures not more than 5,000 gallons of alcohol or spirits, orboth, during such license year;
b. Fruit distiller's license, $1,500;
c. Bed and breakfast establishment license, $40;
d. Museum license, $10;
e. Tasting license, $5 per license granted;
f. Equine sporting event license, $10;
g. Day spa license, $20;
h. Motor car sporting event facility license, $10;
i. Meal-assembly kitchen license, $20; and
j. Canal boat operator license, $20.
2. Beer. - For each:
a. Brewery license, $1,000;
b. Bottler's license, $500;
c. Wholesale beer license, in a city, $250, and in a county or town, $75;
d. Retail on-premises beer license for a hotel, restaurant or club and foreach retail off-premises beer license in a city, $100, and in a county ortown, $25; and
e. Beer shipper's license, $10.
3. Wine. - For each:
a. Winery license, $50;
b. Wholesale wine license, $50;
c. Farm winery license, $50; and
d. Wine shipper's license, $10.
4. Wine and beer. - For each:
a. Retail on-premises wine and beer license for a hotel, restaurant or club;and for each retail off-premises wine and beer license, including each giftshop, gourmet shop and convenience grocery store license, in a city, $150,and in a county or town, $37.50;
b. Hospital license, $10;
c. Banquet license, $5 for each license granted, except for banquet licensesgranted by the Board pursuant to subsection A of § 4.1-215 for eventsoccurring on more than one day, which shall be $20 per license;
d. Gourmet brewing shop license, $150;
e. Wine and beer shipper's license, $10; and
f. Annual banquet license, $15.
5. Mixed beverages. - For each:
a. Mixed beverage restaurant license, including restaurants located on thepremises of and operated by hotels or motels, or other persons:
(i) With a seating capacity at tables for up to 100 persons, $200;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $350; and
(iii) With a seating capacity at tables for more than 150 persons, $500.
b. Private, nonprofit club operating a restaurant located on the premises ofsuch club, $350;
c. Mixed beverage caterer's license, $500;
d. Mixed beverage limited caterer's license; $100;
e. Mixed beverage special events licenses, $10 for each day of each event;
f. Mixed beverage club events licenses, $10 for each day of each event;
g. Annual mixed beverage amphitheater license, $300;
h. Annual mixed beverage motor sports race track license, $300;
i. Annual mixed beverage banquet license, $75; and
j. Limited mixed beverage restaurant license:
(i) With a seating capacity at tables for up to 100 persons, $100;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $250; and
(iii) With a seating capacity at tables for more than 150 persons, $400.
B. Common carriers. - No local license tax shall be either charged orcollected for the privilege of selling alcoholic beverages in (i) passengertrains, boats or airplanes and (ii) rooms designated by the Board ofestablishments of air carriers of passengers at airports in the Commonwealthfor on-premises consumption only.
C. Merchants' and restaurants' license taxes. - The governing body of eachcounty, city or town in the Commonwealth, in imposing local wholesalemerchants' license taxes measured by purchases, local retail merchants'license taxes measured by sales, and local restaurant license taxes measuredby sales, may include alcoholic beverages in the base for measuring suchlocal license taxes the same as if the alcoholic beverages were nonalcoholic.No local alcoholic beverage license authorized by this chapter shall exemptany licensee from any local merchants' or local restaurant license tax, butsuch local merchants' and local restaurant license taxes may be in additionto the local alcoholic beverage license taxes authorized by this chapter.
The governing body of any county, city or town, in adopting an ordinanceunder this section, shall provide that in ascertaining the liability of (i) abeer wholesaler to local merchants' license taxation under the ordinance, andin computing the local wholesale merchants' license tax on such beerwholesaler, purchases of beer up to a stated amount shall be disregarded,which stated amount shall be the amount of beer purchases which would benecessary to produce a local wholesale merchants' license tax equal to thelocal wholesale beer license tax paid by such wholesaler and (ii) a wholesalewine licensee to local merchants' license taxation under the ordinance, andin computing the local wholesale merchants' license tax on such wholesalewine licensee, purchases of wine up to a stated amount shall be disregarded,which stated amount shall be the amount of wine purchases which would benecessary to produce a local wholesale merchants' license tax equal to thelocal wholesale wine licensee license tax paid by such wholesale winelicensee.
D. Delivery. - No county, city or town shall impose any local alcoholicbeverages license tax on any wholesaler for the privilege of deliveringalcoholic beverages in the county, city or town when such wholesalermaintains no place of business in such county, city or town.
E. Application of county tax within town. - Any county license tax imposedunder this section shall not apply within the limits of any town located insuch county, where such town now, or hereafter, imposes a town license tax onthe same privilege.
(Code 1950, § 4-38; 1952, c. 535; 1968, c. 609, § 4-98.19; 1970, cc. 627,734; 1972, c. 691; 1974, c. 460; 1975, c. 483; 1976, c. 496; 1978, c. 190;1982, cc. 66, 527; 1984, c. 180; 1990, c. 707; 1992, cc. 162, 350; 1993, c.866; 1995, cc. 497, 518; 1996, cc. 584, 596, 604; 1998, cc. 489, 535; 1999,c. 325; 2000, cc. 1036, 1047, 1051; 2001, cc. 461, 845; 2004, cc. 384, 487;2005, cc. 784, 911; 2006, c. 737; 2007, cc. 101, 107, 295; 2008, c. 198.)
A. In addition to the state license taxes, the annual local license taxeswhich may be collected shall not exceed the following sums:
1. Alcoholic beverages. - For each:
a. Distiller's license, $1,000; no local license shall be required for anyperson who manufactures not more than 5,000 gallons of alcohol or spirits, orboth, during such license year;
b. Fruit distiller's license, $1,500;
c. Bed and breakfast establishment license, $40;
d. Museum license, $10;
e. Tasting license, $5 per license granted;
f. Equine sporting event license, $10;
g. Day spa license, $20;
h. Motor car sporting event facility license, $10;
i. Meal-assembly kitchen license, $20; and
j. Canal boat operator license, $20.
2. Beer. - For each:
a. Brewery license, $1,000;
b. Bottler's license, $500;
c. Wholesale beer license, in a city, $250, and in a county or town, $75;
d. Retail on-premises beer license for a hotel, restaurant or club and foreach retail off-premises beer license in a city, $100, and in a county ortown, $25; and
e. Beer shipper's license, $10.
3. Wine. - For each:
a. Winery license, $50;
b. Wholesale wine license, $50;
c. Farm winery license, $50; and
d. Wine shipper's license, $10.
4. Wine and beer. - For each:
a. Retail on-premises wine and beer license for a hotel, restaurant or club;and for each retail off-premises wine and beer license, including each giftshop, gourmet shop and convenience grocery store license, in a city, $150,and in a county or town, $37.50;
b. Hospital license, $10;
c. Banquet license, $5 for each license granted, except for banquet licensesgranted by the Board pursuant to subsection A of § 4.1-215 for eventsoccurring on more than one day, which shall be $20 per license;
d. Gourmet brewing shop license, $150;
e. Wine and beer shipper's license, $10; and
f. Annual banquet license, $15.
5. Mixed beverages. - For each:
a. Mixed beverage restaurant license, including restaurants located on thepremises of and operated by hotels or motels, or other persons:
(i) With a seating capacity at tables for up to 100 persons, $200;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $350; and
(iii) With a seating capacity at tables for more than 150 persons, $500.
b. Private, nonprofit club operating a restaurant located on the premises ofsuch club, $350;
c. Mixed beverage caterer's license, $500;
d. Mixed beverage limited caterer's license; $100;
e. Mixed beverage special events licenses, $10 for each day of each event;
f. Mixed beverage club events licenses, $10 for each day of each event;
g. Annual mixed beverage amphitheater license, $300;
h. Annual mixed beverage motor sports race track license, $300;
i. Annual mixed beverage banquet license, $75; and
j. Limited mixed beverage restaurant license:
(i) With a seating capacity at tables for up to 100 persons, $100;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $250; and
(iii) With a seating capacity at tables for more than 150 persons, $400.
B. Common carriers. - No local license tax shall be either charged orcollected for the privilege of selling alcoholic beverages in (i) passengertrains, boats or airplanes and (ii) rooms designated by the Board ofestablishments of air carriers of passengers at airports in the Commonwealthfor on-premises consumption only.
C. Merchants' and restaurants' license taxes. - The governing body of eachcounty, city or town in the Commonwealth, in imposing local wholesalemerchants' license taxes measured by purchases, local retail merchants'license taxes measured by sales, and local restaurant license taxes measuredby sales, may include alcoholic beverages in the base for measuring suchlocal license taxes the same as if the alcoholic beverages were nonalcoholic.No local alcoholic beverage license authorized by this chapter shall exemptany licensee from any local merchants' or local restaurant license tax, butsuch local merchants' and local restaurant license taxes may be in additionto the local alcoholic beverage license taxes authorized by this chapter.
The governing body of any county, city or town, in adopting an ordinanceunder this section, shall provide that in ascertaining the liability of (i) abeer wholesaler to local merchants' license taxation under the ordinance, andin computing the local wholesale merchants' license tax on such beerwholesaler, purchases of beer up to a stated amount shall be disregarded,which stated amount shall be the amount of beer purchases which would benecessary to produce a local wholesale merchants' license tax equal to thelocal wholesale beer license tax paid by such wholesaler and (ii) a wholesalewine licensee to local merchants' license taxation under the ordinance, andin computing the local wholesale merchants' license tax on such wholesalewine licensee, purchases of wine up to a stated amount shall be disregarded,which stated amount shall be the amount of wine purchases which would benecessary to produce a local wholesale merchants' license tax equal to thelocal wholesale wine licensee license tax paid by such wholesale winelicensee.
D. Delivery. - No county, city or town shall impose any local alcoholicbeverages license tax on any wholesaler for the privilege of deliveringalcoholic beverages in the county, city or town when such wholesalermaintains no place of business in such county, city or town.
E. Application of county tax within town. - Any county license tax imposedunder this section shall not apply within the limits of any town located insuch county, where such town now, or hereafter, imposes a town license tax onthe same privilege.
(Code 1950, § 4-38; 1952, c. 535; 1968, c. 609, § 4-98.19; 1970, cc. 627,734; 1972, c. 691; 1974, c. 460; 1975, c. 483; 1976, c. 496; 1978, c. 190;1982, cc. 66, 527; 1984, c. 180; 1990, c. 707; 1992, cc. 162, 350; 1993, c.866; 1995, cc. 497, 518; 1996, cc. 584, 596, 604; 1998, cc. 489, 535; 1999,c. 325; 2000, cc. 1036, 1047, 1051; 2001, cc. 461, 845; 2004, cc. 384, 487;2005, cc. 784, 911; 2006, c. 737; 2007, cc. 101, 107, 295; 2008, c. 198.)
A. In addition to the state license taxes, the annual local license taxeswhich may be collected shall not exceed the following sums:
1. Alcoholic beverages. - For each:
a. Distiller's license, $1,000; no local license shall be required for anyperson who manufactures not more than 5,000 gallons of alcohol or spirits, orboth, during such license year;
b. Fruit distiller's license, $1,500;
c. Bed and breakfast establishment license, $40;
d. Museum license, $10;
e. Tasting license, $5 per license granted;
f. Equine sporting event license, $10;
g. Day spa license, $20;
h. Motor car sporting event facility license, $10;
i. Meal-assembly kitchen license, $20; and
j. Canal boat operator license, $20.
2. Beer. - For each:
a. Brewery license, $1,000;
b. Bottler's license, $500;
c. Wholesale beer license, in a city, $250, and in a county or town, $75;
d. Retail on-premises beer license for a hotel, restaurant or club and foreach retail off-premises beer license in a city, $100, and in a county ortown, $25; and
e. Beer shipper's license, $10.
3. Wine. - For each:
a. Winery license, $50;
b. Wholesale wine license, $50;
c. Farm winery license, $50; and
d. Wine shipper's license, $10.
4. Wine and beer. - For each:
a. Retail on-premises wine and beer license for a hotel, restaurant or club;and for each retail off-premises wine and beer license, including each giftshop, gourmet shop and convenience grocery store license, in a city, $150,and in a county or town, $37.50;
b. Hospital license, $10;
c. Banquet license, $5 for each license granted, except for banquet licensesgranted by the Board pursuant to subsection A of § 4.1-215 for eventsoccurring on more than one day, which shall be $20 per license;
d. Gourmet brewing shop license, $150;
e. Wine and beer shipper's license, $10; and
f. Annual banquet license, $15.
5. Mixed beverages. - For each:
a. Mixed beverage restaurant license, including restaurants located on thepremises of and operated by hotels or motels, or other persons:
(i) With a seating capacity at tables for up to 100 persons, $200;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $350; and
(iii) With a seating capacity at tables for more than 150 persons, $500.
b. Private, nonprofit club operating a restaurant located on the premises ofsuch club, $350;
c. Mixed beverage caterer's license, $500;
d. Mixed beverage limited caterer's license; $100;
e. Mixed beverage special events licenses, $10 for each day of each event;
f. Mixed beverage club events licenses, $10 for each day of each event;
g. Annual mixed beverage amphitheater license, $300;
h. Annual mixed beverage motor sports race track license, $300;
i. Annual mixed beverage banquet license, $75; and
j. Limited mixed beverage restaurant license:
(i) With a seating capacity at tables for up to 100 persons, $100;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $250; and
(iii) With a seating capacity at tables for more than 150 persons, $400.
B. Common carriers. - No local license tax shall be either charged orcollected for the privilege of selling alcoholic beverages in (i) passengertrains, boats or airplanes and (ii) rooms designated by the Board ofestablishments of air carriers of passengers at airports in the Commonwealthfor on-premises consumption only.
C. Merchants' and restaurants' license taxes. - The governing body of eachcounty, city or town in the Commonwealth, in imposing local wholesalemerchants' license taxes measured by purchases, local retail merchants'license taxes measured by sales, and local restaurant license taxes measuredby sales, may include alcoholic beverages in the base for measuring suchlocal license taxes the same as if the alcoholic beverages were nonalcoholic.No local alcoholic beverage license authorized by this chapter shall exemptany licensee from any local merchants' or local restaurant license tax, butsuch local merchants' and local restaurant license taxes may be in additionto the local alcoholic beverage license taxes authorized by this chapter.
The governing body of any county, city or town, in adopting an ordinanceunder this section, shall provide that in ascertaining the liability of (i) abeer wholesaler to local merchants' license taxation under the ordinance, andin computing the local wholesale merchants' license tax on such beerwholesaler, purchases of beer up to a stated amount shall be disregarded,which stated amount shall be the amount of beer purchases which would benecessary to produce a local wholesale merchants' license tax equal to thelocal wholesale beer license tax paid by such wholesaler and (ii) a wholesalewine licensee to local merchants' license taxation under the ordinance, andin computing the local wholesale merchants' license tax on such wholesalewine licensee, purchases of wine up to a stated amount shall be disregarded,which stated amount shall be the amount of wine purchases which would benecessary to produce a local wholesale merchants' license tax equal to thelocal wholesale wine licensee license tax paid by such wholesale winelicensee.
D. Delivery. - No county, city or town shall impose any local alcoholicbeverages license tax on any wholesaler for the privilege of deliveringalcoholic beverages in the county, city or town when such wholesalermaintains no place of business in such county, city or town.
E. Application of county tax within town. - Any county license tax imposedunder this section shall not apply within the limits of any town located insuch county, where such town now, or hereafter, imposes a town license tax onthe same privilege.
(Code 1950, § 4-38; 1952, c. 535; 1968, c. 609, § 4-98.19; 1970, cc. 627,734; 1972, c. 691; 1974, c. 460; 1975, c. 483; 1976, c. 496; 1978, c. 190;1982, cc. 66, 527; 1984, c. 180; 1990, c. 707; 1992, cc. 162, 350; 1993, c.866; 1995, cc. 497, 518; 1996, cc. 584, 596, 604; 1998, cc. 489, 535; 1999,c. 325; 2000, cc. 1036, 1047, 1051; 2001, cc. 461, 845; 2004, cc. 384, 487;2005, cc. 784, 911; 2006, c. 737; 2007, cc. 101, 107, 295; 2008, c. 198.)
