Virginia Code 4.1-233.1: Fees on local licenses
A. In addition to the state license taxes, the annual local license taxes that may be collected shall not exceed the following sums:
Terms Used In Virginia Code 4.1-233.1
- Alcohol: means the product known as ethyl or grain alcohol obtained by distillation of any fermented liquor, rectified either once or more often, whatever the origin, and shall include synthetic ethyl alcohol, but shall not include methyl alcohol and alcohol completely denatured in accordance with formulas approved by the government of the United States. See Virginia Code 4.1-100
- Alcoholic beverages: includes alcohol, spirits, wine, and beer, and any one or more of such varieties containing one-half of one percent or more of alcohol by volume, including mixed alcoholic beverages, and every liquid or solid, powder or crystal, patented or not, containing alcohol, spirits, wine, or beer and capable of being consumed by a human being. See Virginia Code 4.1-100
- Beer: means any alcoholic beverage obtained by the fermentation of an infusion or decoction of barley, malt, and hops or of any similar products in drinkable water and containing one-half of one percent or more of alcohol by volume. See Virginia Code 4.1-100
- Board: means the Board of Directors of the Virginia Alcoholic Beverage Control Authority. See Virginia Code 4.1-100
- City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
- Club: means any private nonprofit corporation or association which is the owner, lessee, or occupant of an establishment operated solely for a national, social, patriotic, political, athletic, or other like purpose, but not for pecuniary gain, the advantages of which belong to all of the members. See Virginia Code 4.1-100
- Commercial lifestyle center: means a mixed-use commercial development covering a minimum of 10 acres of land and having at least 100,000 square feet of retail space featuring national specialty chain stores and a combination of dining, entertainment, office, residential, or hotel establishments located in a physically integrated outdoor setting that is pedestrian friendly and that is governed by a commercial owners' association that is responsible for the management, maintenance, and operation of the common areas thereof. See Virginia Code 4.1-100
- Establishment: means any place where alcoholic beverages of one or more varieties are lawfully manufactured, sold, or used. See Virginia Code 4.1-100
- Farm winery: means (i) an establishment or cooperative located in the Commonwealth on land zoned agricultural that has (a) a vineyard, orchard, or similar growing area that produces fruits or other agricultural products used to manufacture the wine of such farm winery, subject to the requirements set forth in § 4. See Virginia Code 4.1-100
- Gourmet brewing shop: means an establishment which sells to persons to whom wine or beer may lawfully be sold, ingredients for making wine or brewing beer, including packaging, and rents to such persons facilities for manufacturing, fermenting and bottling such wine or beer. See Virginia Code 4.1-100
- Licensee: means any person to whom a license has been granted by the Authority. See Virginia Code 4.1-100
- Restaurant: means , for a wine and beer license or a limited mixed beverage restaurant license, any establishment provided with special space and accommodation, where, in consideration of payment, meals or other foods prepared on the premises are regularly sold. See Virginia Code 4.1-100
- Special event: means an event sponsored by a duly organized nonprofit corporation or association and conducted for an athletic, charitable, civic, educational, political, or religious purpose. See Virginia Code 4.1-100
- Spirits: means any beverage that contains alcohol obtained by distillation mixed with drinkable water and other substances, in solution, and includes, among other things, brandy, rum, whiskey, and gin, or any one or more of the last four named ingredients, but shall not include any such liquors completely denatured in accordance with formulas approved by the United States government. See Virginia Code 4.1-100
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
- Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
- Venue: The geographical location in which a case is tried.
- Wine: includes any wine to which wine spirits have been added, as provided in the Internal Revenue Code, to make products commonly known as "fortified wine" which do not exceed an alcohol content of 21 percent by volume. See Virginia Code 4.1-100
1. Manufacturer licenses. For each:
a. Distiller’s license and limited distiller’s license, if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $750; if more than 36,000 gallons manufactured during such year, $1,000; and no local license shall be required for any person who manufactures not more than 5,000 gallons of alcohol or spirits, or both, during such license year;
b. Brewery license and limited brewery license, if not more than 500 barrels of beer manufactured during the year in which the license is granted, $250, and if more than 500 barrels manufactured during such year, $1,000;
c. Winery license, $50; and
d. Farm winery license, $50.
2. Wholesale licenses. For each:
a. Wholesale beer license, in a city, $250, and in a county or town, $75; and
b. Wholesale wine license, $50.
3. Retail licenses — mixed beverage. For each:
a. Mixed beverage restaurant license, granted to persons operating restaurants, including restaurants located on premises of and operated by casinos, hotels or motels, or other persons:
(1) With a seating capacity at tables for up to 100 persons, $200;
(2) With a seating capacity at tables for more than 100 but not more than 150 persons, $350;
(3) With a seating capacity at tables for more than 150 persons but not more than 500 persons, $500;
(4) With a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $650; and
(5) With a seating capacity at tables for more than 1,000 persons, $800;
b. Mixed beverage restaurant license for restaurants located on the premises of and operated by private, nonprofit clubs, $350;
c. Mixed beverage casino license, $800 plus an additional $2 for each gaming station located on the premises of the casino gaming establishment. For the purposes of this subdivision, “gaming station” means each slot machine and each casino gaming table that is in active use, as determined annually on December 31;
d. Mixed beverage caterer’s license, $500;
e. Mixed beverage limited caterer’s license, $100;
f. Annual mixed beverage motor sports facility license, $300;
g. Limited mixed beverage restaurant license:
(1) With a seating capacity at tables for up to 100 persons, $100;
(2) With a seating capacity at tables for more than 100 but not more than 150 persons, $250; or
(3) With a seating capacity at tables for more than 150 persons, $400;
h. Annual mixed beverage performing arts facility license, $300;
i. Bed and breakfast license, $40;
j. Museum license, $10;
k. Motor car sporting event facility license, $10;
l. Commercial lifestyle center license, $60; and
m. Annual mixed beverage special events license, $300.
4. Retail licenses — on-and-off-premises wine and beer. For each on-and-off premises wine and beer license issued to:
a. Hotels, restaurants, and clubs, in a city, $150, and in a county or town, $37.50;
b. Hospitals, $10;
c. Rural grocery stores, $37.50; and
d. Historic cinema houses, $20.
5. Retail licenses — off-premises wine and beer. For each:
a. Retail off-premises wine and beer license, in a city, $150, and in a county or town, $37.50;
b. Gourmet brewing shop license, $150; and
c. Confectionery license, $20.
6. Retail licenses — banquet, special event, and tasting licenses. For each:
a. Per-day event licenses. For each:
(1) Banquet license, $5 per license granted by the Board, except for banquet licenses granted by the Board pursuant to subsection A of § 4.1-215, which shall be $20 per license;
(2) Mixed beverage special events license, $10 for each day of each event;
(3) Mixed beverage club events license, $10 for each day of each event; and
(4) Tasting license, $10.
b. Annual licenses. For each:
(1) Annual banquet license, $15;
(2) Designated outdoor refreshment area license, $60. However, for any designated outdoor refreshment area license issued pursuant to a local ordinance, the annual tax shall be $600;
(3) Annual mixed beverage banquet license, $75;
(4) Equine sporting event license, $10; and
(5) Annual arts venue event license, $10.
7. Retail licenses — marketplace. For each marketplace license, $200. However, if the license privileges are exercised during a period of six or less consecutive months and such period is specified prior to the beginning of the license year, the annual tax shall be $100.
8. Retail licenses — shipper, bottler, and related licenses. For each:
a. Wine and beer shipper’s license, $10; and
b. Bottler license, $500.
B. Common carriers. No local license tax shall be either charged or collected for the privilege of selling alcoholic beverages in (i) passenger trains, boats, buses, or airplanes or (ii) rooms designated by the Board of establishments of air carriers of passengers at airports in the Commonwealth for on-premises consumption only.
C. Merchants’ and restaurants’ license taxes. The governing body of each county, city, or town in the Commonwealth, in imposing local wholesale merchants’ license taxes measured by purchases, local retail merchants’ license taxes measured by sales, and local restaurant license taxes measured by sales, may include alcoholic beverages in the base for measuring such local license taxes the same as if the alcoholic beverages were nonalcoholic. No local alcoholic beverage license authorized by this chapter shall exempt any licensee from any local merchants’ or local restaurant license tax, but such local merchants’ and local restaurant license taxes may be in addition to the local alcoholic beverage license taxes authorized by this chapter.
The governing body of any county, city, or town, in adopting an ordinance under this section, shall provide that in ascertaining the liability of (i) a beer wholesaler to local merchants’ license taxation under the ordinance, and in computing the local wholesale merchants’ license tax on such beer wholesaler, purchases of beer up to a stated amount shall be disregarded, which stated amount shall be the amount of beer purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale beer license tax paid by such wholesaler and (ii) a wholesale wine licensee to local merchants’ license taxation under the ordinance, and in computing the local wholesale merchants’ license tax on such wholesale wine licensee, purchases of wine up to a stated amount shall be disregarded, which stated amount shall be the amount of wine purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale wine licensee license tax paid by such wholesale wine licensee.
D. Delivery. No county, city, or town shall impose any local alcoholic beverage license tax on any wholesaler for the privilege of delivering alcoholic beverages in the county, city, or town when such wholesaler maintains no place of business in such county, city, or town.
E. Application of county tax within town. Any county license tax imposed under this section shall not apply within the limits of any town located in such county, where such town imposes a town license tax on the same privilege.
2020, cc. 1113, 1114; 2021, Sp. Sess. I, cc. 82, 390, 391; 2022, cc. 589, 590; 2023, c. 551.