§ 58.1-3720. Amusement machines; gross receipts tax on amusement operators.
A. Any license tax imposed on amusement machines by any county, city or townshall be imposed in any amount not exceeding the sum of $200 for theoperation of ten or more coin-operated amusement machines. For the operationof less than ten coin-operated amusement machines, any county, city or townshall have discretionary authority to impose on the operator such license taxless than $200 as is deemed appropriate. The term "amusement operator"means any person leasing, renting or otherwise furnishing or providing acoin-operated amusement machine in the county, city or town; however, theterm "amusement operator" shall not include a person owning less than threesuch machines and operating such machines on property owned or leased by suchperson. Notwithstanding the situs requirements of § 58.1-3707, any county,city, or town may impose the license tax on the amusement operator when hiscoin-operated machines are located therein.
B. In addition, any county, city or town may levy and provide for theassessment and collection of a gross receipts tax on any amusement operator,as defined herein, only on the share of the receipts actually received bysuch operator from coin machines operated within that city, county or town.Any ordinance imposing such tax shall be subject to the limitations in §58.1-3706 of this chapter.
(Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c.619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc.521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570;1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558,633; 1983, c. 554; 1984, cc. 247, 675, 695.)
§ 58.1-3720. Amusement machines; gross receipts tax on amusement operators.
A. Any license tax imposed on amusement machines by any county, city or townshall be imposed in any amount not exceeding the sum of $200 for theoperation of ten or more coin-operated amusement machines. For the operationof less than ten coin-operated amusement machines, any county, city or townshall have discretionary authority to impose on the operator such license taxless than $200 as is deemed appropriate. The term "amusement operator"means any person leasing, renting or otherwise furnishing or providing acoin-operated amusement machine in the county, city or town; however, theterm "amusement operator" shall not include a person owning less than threesuch machines and operating such machines on property owned or leased by suchperson. Notwithstanding the situs requirements of § 58.1-3707, any county,city, or town may impose the license tax on the amusement operator when hiscoin-operated machines are located therein.
B. In addition, any county, city or town may levy and provide for theassessment and collection of a gross receipts tax on any amusement operator,as defined herein, only on the share of the receipts actually received bysuch operator from coin machines operated within that city, county or town.Any ordinance imposing such tax shall be subject to the limitations in §58.1-3706 of this chapter.
(Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c.619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc.521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570;1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558,633; 1983, c. 554; 1984, cc. 247, 675, 695.)
§ 58.1-3720. Amusement machines; gross receipts tax on amusement operators.
A. Any license tax imposed on amusement machines by any county, city or townshall be imposed in any amount not exceeding the sum of $200 for theoperation of ten or more coin-operated amusement machines. For the operationof less than ten coin-operated amusement machines, any county, city or townshall have discretionary authority to impose on the operator such license taxless than $200 as is deemed appropriate. The term "amusement operator"means any person leasing, renting or otherwise furnishing or providing acoin-operated amusement machine in the county, city or town; however, theterm "amusement operator" shall not include a person owning less than threesuch machines and operating such machines on property owned or leased by suchperson. Notwithstanding the situs requirements of § 58.1-3707, any county,city, or town may impose the license tax on the amusement operator when hiscoin-operated machines are located therein.
B. In addition, any county, city or town may levy and provide for theassessment and collection of a gross receipts tax on any amusement operator,as defined herein, only on the share of the receipts actually received bysuch operator from coin machines operated within that city, county or town.Any ordinance imposing such tax shall be subject to the limitations in §58.1-3706 of this chapter.
(Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968, c.619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc.521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570;1980, cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558,633; 1983, c. 554; 1984, cc. 247, 675, 695.)
