§ 58.1-3720 Amusement machines; gross receipts tax on amusement operators
A. Any license tax imposed on amusement machines by any county, city or town shall be imposed in any amount not exceeding the sum of $200 for the operation of ten or more coin-operated amusement machines. For the operation of less than ten coin-operated amusement machines, any county, city or town shall have discretionary authority to impose on the operator such license tax less than $200 as is deemed appropriate. The term “amusement operator” means any person leasing, renting or otherwise furnishing or providing a coin-operated amusement machine in the county, city or town; however, the term “amusement operator” shall not include a person owning less than three such machines and operating such machines on property owned or leased by such person. Notwithstanding the situs requirements of § 58.1-3707, any county, city, or town may impose the license tax on the amusement operator when his coin-operated machines are located therein.
B. In addition, any county, city or town may levy and provide for the assessment and collection of a gross receipts tax on any amusement operator, as defined herein, only on the share of the receipts actually received by such 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.
History
The record of this law’s original creation isn’t available online. It has been modified 15 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 242; in 1964, chapter 424; in 1968, chapter 619; in 1970, chapters 231 and 547; in 1974, chapters 196 and 438; in 1975, chapters 23 and 621; in 1976, chapters 521 and 719; in 1977, chapter 320; in 1978, chapters 772, 799, and 817; in 1979, chapters 565, 568, and 570; in 1980, chapters 318 and 736; in 1981, chapters 419 and 636; in 1982, chapters 348, 548, 552, 554, 558, and 633; in 1983, chapter 554; in 1984, chapters 247, 675, and 695.
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.