Sec. 16A-29. Alcoholic beverages including mixed alcoholic
beverages.
(a) On every person producing or handling for sale any
beverage, as defined and permitted by an Act of Assembly of
Virginia, approved March 7, 1934, and amendments thereto
entitled "Alcoholic Beverage Control Act," the annual license
tax shall be as follows:
For each distiller's license, for the manufacture of
more than 5000 gallons |
$500.00 |
| For each winery license |
500.00 |
| For each brewery license |
500.00 |
| For each bottlers license |
50.00 |
| For each wholesale beer license |
250.00 |
| For each wholesale wine distributor's license |
50.00 |
| For each retail beer on premises license |
100.00 |
| For each retail beer off premises license |
30.00 |
| For each retail beer on-and-off premises license |
130.00 |
| For each retail wine off premises license |
40.00 |
| For each retail wine and beer on-premises license |
150.00 |
| For each retail wine and beer off-premises license |
70.00 |
For each retail wine and beer on-and-off premises
license |
220.00 |
| For each retail druggist's license |
$ 10.00 |
The above licenses shall not be in lieu of merchants licenses
or restaurant licenses herein provided for and in calculating
merchants and restaurant licenses, sales of alcoholic beverages
bought or sold, as the case may be, shall be included in determining
the amount of such merchants and restaurant licenses;
provided, that in the case of a beer wholesaler or wine distributor
in determining the wholesale merchant's license
tax there shall be disregarded purchases of wine or beer, as
the case may be, to an amount which would be necessary to
produce a wholesale merchants license tax equal to the wholesale
beer license or wholesale wine distributor's license, as the
case may be, herein above provided. These licenses are not
transferable.
(b) It shall be unlawful for any person holding a state license
for sale of mixed alcoholic beverages to make any sales
of such beverages at premises within the city without first
obtaining a city license from the commissioner of revenue.
Every holder of such state license shall be entitled to such
city license upon payment of the appropriate tax set out hereinbelow:
(1) For every public restaurant, including restaurants
located on premises of and operated by hotels or motels, with
a seating capacity at tables of fifty to one hundred persons,
inclusive, two hundred dollars per annum.
(2) For every such public restaurant with a seating capacity
at tables for more than one hundred persons, but not
more than one hundred fifty persons, three hundred fifty dollars
per annum.
(3) For every such public restaurant with a seating capacity
at tables for more than one hundred fifty persons, five
hundred dollars per annum.
(4) For every restaurant operated by and located on the
premises of a private nonprofit club, three hundred fifty dollars
per annum.
Each sale in violation of this section, shall constitute a
separate offense. (4-7-69, § 8.)
