{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-117.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-117.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-117.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-117.html"}],"law_id":65028,"edition_id":1,"section_id":65028,"structure_id":13259,"section_number":"4.1-117","catch_line":"Disposition of net profits to localities","history":"Code 1950, \u00a7 4-22; 1960, c. 104; 1962, c. 385; 1964, c. 215; 1966, c. 431; 1968, c. 623; 1970, c. 727; 1972, c. 849; 1973, c. 349; 1974, c. 460; 1981, c. 514; 1982, c. 540; 1983, c. 427; 1984, c. 105; 1985, c. 222; 1993, c. 866.","full_text":"When the moneys transferred quarterly or as otherwise provided in the appropriation act by the Comptroller to the general fund of the state treasury exceed the sum of $187,500, two-thirds of all moneys in excess of $187,500 shall be apportioned by the Comptroller and distributed quarterly within ten days following such transfer. Such payments shall be made by the Comptroller drawn on the Treasurer of Virginia to the several counties, cities, and towns of the Commonwealth, appropriated on the basis of the population of the respective counties, cities, and towns, according to the last preceding United States census. However, in the case of any town which came into existence in or about the year 1691 which is now the county seat of any county having a population of less than 45,000 but more than 40,000, and the boundaries of such town are not fixed, such portion of the moneys appropriated shall be based on an estimate of the population of such town made by the Center for Public Service. The judge of the circuit court of the county in which the town or city or greater part thereof seeking an increase under the provisions of this chapter is located may appoint two disinterested persons as commissioners, neither of whom shall reside in the county, city, or town which is the subject of the annexation proceedings. The commissioners so appointed shall determine the population of the territory annexed to the town or city as of the date of the last preceding United States census and report their findings to the court, and future distributions of the moneys allocated under the provisions of this chapter shall be made in accordance therewith. The Comptroller shall make no adjustments in his distribution of profits until the Secretary of the Commonwealth transmits to the Comptroller, pursuant to \u00a7 15.2-3209, a copy of the court order granting the petition of annexation.","order_by":null,"text":{"0":{"id":236707,"text":"When the moneys transferred quarterly or as otherwise provided in the appropriation act by the Comptroller to the general fund of the state treasury exceed the sum of $187,500, two-thirds of all moneys in excess of $187,500 shall be apportioned by the Comptroller and distributed quarterly within ten days following such transfer. Such payments shall be made by the Comptroller drawn on the Treasurer of Virginia to the several counties, cities, and towns of the Commonwealth, appropriated on the basis of the population of the respective counties, cities, and towns, according to the last preceding United States census. However, in the case of any town which came into existence in or about the year 1691 which is now the county seat of any county having a population of less than 45,000 but more than 40,000, and the boundaries of such town are not fixed, such portion of the moneys appropriated shall be based on an estimate of the population of such town made by the Center for Public Service. The judge of the circuit court of the county in which the town or city or greater part thereof seeking an increase under the provisions of this chapter is located may appoint two disinterested persons as commissioners, neither of whom shall reside in the county, city, or town which is the subject of the annexation proceedings. The commissioners so appointed shall determine the population of the territory annexed to the town or city as of the date of the last preceding United States census and report their findings to the court, and future distributions of the moneys allocated under the provisions of this chapter shall be made in accordance therewith. The Comptroller shall make no adjustments in his distribution of profits until the Secretary of the Commonwealth transmits to the Comptroller, pursuant to \u00a7 15.2-3209, a copy of the court order granting the petition of annexation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13259,"edition_id":1,"name":"Definitions and General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:44:31","date_modified":"2026-06-26 03:44:31","permalink":{"id":218573,"object_type":"structure","relational_id":13259,"identifier":"1","token":"4.1\/I\/1","url":"\/4.1\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":55602,"structure_id":13259,"section_number":"4.1-100","catch_line":"Definitions","url":"\/4.1-100\/","token":"4.1\/I\/1\/4.1-100","metadata":false},{"id":54605,"structure_id":13259,"section_number":"4.1-101","catch_line":"Virginia Alcoholic Beverage Control Authority created; public purpose","url":"\/4.1-101\/","token":"4.1\/I\/1\/4.1-101","metadata":false},{"id":66649,"structure_id":13259,"section_number":"4.1-101.01","catch_line":"Board of Directors; membership; terms; compensation","url":"\/4.1-101.01\/","token":"4.1\/I\/1\/4.1-101.01","metadata":false},{"id":84894,"structure_id":13259,"section_number":"4.1-101.010","catch_line":"Exemption of Authority from personnel and procurement procedures; information systems; etc","url":"\/4.1-101.010\/","token":"4.1\/I\/1\/4.1-101.010","metadata":false},{"id":57706,"structure_id":13259,"section_number":"4.1-101.011","catch_line":"Reversion to the Commonwealth","url":"\/4.1-101.011\/","token":"4.1\/I\/1\/4.1-101.011","metadata":false},{"id":75389,"structure_id":13259,"section_number":"4.1-101.02","catch_line":"Appointment, salary, and powers of Chief Executive Officer; appointment of confidential assistant to the Chief Executive Officer","url":"\/4.1-101.02\/","token":"4.1\/I\/1\/4.1-101.02","metadata":false},{"id":80581,"structure_id":13259,"section_number":"4.1-101.03","catch_line":"Background investigations of Board members and Chief Executive Officer","url":"\/4.1-101.03\/","token":"4.1\/I\/1\/4.1-101.03","metadata":false},{"id":74090,"structure_id":13259,"section_number":"4.1-101.04","catch_line":"Financial interests of Board, employees, and family members prohibited","url":"\/4.1-101.04\/","token":"4.1\/I\/1\/4.1-101.04","metadata":false},{"id":70232,"structure_id":13259,"section_number":"4.1-101.05","catch_line":"Employees of the Authority","url":"\/4.1-101.05\/","token":"4.1\/I\/1\/4.1-101.05","metadata":false},{"id":85741,"structure_id":13259,"section_number":"4.1-101.06","catch_line":"Moneys of Authority","url":"\/4.1-101.06\/","token":"4.1\/I\/1\/4.1-101.06","metadata":false},{"id":57800,"structure_id":13259,"section_number":"4.1-101.07","catch_line":"Forms of accounts and records; audit; annual report","url":"\/4.1-101.07\/","token":"4.1\/I\/1\/4.1-101.07","metadata":false},{"id":83425,"structure_id":13259,"section_number":"4.1-101.08","catch_line":"Leases of property","url":"\/4.1-101.08\/","token":"4.1\/I\/1\/4.1-101.08","metadata":false},{"id":79173,"structure_id":13259,"section_number":"4.1-101.09","catch_line":"Exemptions from taxes or assessments","url":"\/4.1-101.09\/","token":"4.1\/I\/1\/4.1-101.09","metadata":false},{"id":59656,"structure_id":13259,"section_number":"4.1-101.1","catch_line":"Certified mail; subsequent mail or notices may be sent by regular mail; electronic communications as alternative to regular mail; limitation","url":"\/4.1-101.1\/","token":"4.1\/I\/1\/4.1-101.1","metadata":false},{"id":77392,"structure_id":13259,"section_number":"4.1-102","catch_line":"Repealed","url":"\/4.1-102\/","token":"4.1\/I\/1\/4.1-102","metadata":false},{"id":67902,"structure_id":13259,"section_number":"4.1-103","catch_line":"General powers of Board","url":"\/4.1-103\/","token":"4.1\/I\/1\/4.1-103","metadata":false},{"id":75212,"structure_id":13259,"section_number":"4.1-103.01","catch_line":"Additional powers; access to certain tobacco sales records; inspections; penalty","url":"\/4.1-103.01\/","token":"4.1\/I\/1\/4.1-103.01","metadata":false},{"id":73215,"structure_id":13259,"section_number":"4.1-103.02","catch_line":"Additional powers; substance abuse prevention; Virginia Institutions of Higher Education Substance Use Advisory Committee established","url":"\/4.1-103.02\/","token":"4.1\/I\/1\/4.1-103.02","metadata":false},{"id":61167,"structure_id":13259,"section_number":"4.1-103.03","catch_line":"Additional powers; mediation; alternative dispute resolution; confidentiality","url":"\/4.1-103.03\/","token":"4.1\/I\/1\/4.1-103.03","metadata":false},{"id":64998,"structure_id":13259,"section_number":"4.1-103.1","catch_line":"Criminal history records check required on certain employees; reimbursement of costs","url":"\/4.1-103.1\/","token":"4.1\/I\/1\/4.1-103.1","metadata":false},{"id":69388,"structure_id":13259,"section_number":"4.1-104","catch_line":"Purchases by the Board","url":"\/4.1-104\/","token":"4.1\/I\/1\/4.1-104","metadata":false},{"id":86288,"structure_id":13259,"section_number":"4.1-105","catch_line":"Police power of members, agents and employees of Board","url":"\/4.1-105\/","token":"4.1\/I\/1\/4.1-105","metadata":false},{"id":72518,"structure_id":13259,"section_number":"4.1-106","catch_line":"Liability of Board members; suits by and against Board","url":"\/4.1-106\/","token":"4.1\/I\/1\/4.1-106","metadata":false},{"id":54256,"structure_id":13259,"section_number":"4.1-107","catch_line":"Counsel for members, agents and employees of Board","url":"\/4.1-107\/","token":"4.1\/I\/1\/4.1-107","metadata":false},{"id":74236,"structure_id":13259,"section_number":"4.1-108","catch_line":"Hearings; representation by counsel","url":"\/4.1-108\/","token":"4.1\/I\/1\/4.1-108","metadata":false},{"id":65831,"structure_id":13259,"section_number":"4.1-109","catch_line":"Hearings; allowances to witnesses","url":"\/4.1-109\/","token":"4.1\/I\/1\/4.1-109","metadata":false},{"id":83427,"structure_id":13259,"section_number":"4.1-110","catch_line":"Purchase orders of Board for alcoholic beverages","url":"\/4.1-110\/","token":"4.1\/I\/1\/4.1-110","metadata":false},{"id":67886,"structure_id":13259,"section_number":"4.1-111","catch_line":"Regulations of Board","url":"\/4.1-111\/","token":"4.1\/I\/1\/4.1-111","metadata":false},{"id":83178,"structure_id":13259,"section_number":"4.1-112","catch_line":"Regulations relating to transportation of beer and wine coolers","url":"\/4.1-112\/","token":"4.1\/I\/1\/4.1-112","metadata":false},{"id":73820,"structure_id":13259,"section_number":"4.1-112.1","catch_line":"Repealed","url":"\/4.1-112.1\/","token":"4.1\/I\/1\/4.1-112.1","metadata":false},{"id":73363,"structure_id":13259,"section_number":"4.1-112.2","catch_line":"Outdoor advertising; limitations; variances; compliance with Title 33.2","url":"\/4.1-112.2\/","token":"4.1\/I\/1\/4.1-112.2","metadata":false},{"id":84178,"structure_id":13259,"section_number":"4.1-113","catch_line":"Board not to regulate certain advertising in the interiors of retail establishments","url":"\/4.1-113\/","token":"4.1\/I\/1\/4.1-113","metadata":false},{"id":85335,"structure_id":13259,"section_number":"4.1-113.1","catch_line":"Outdoor advertising; compliance with Title 33.2","url":"\/4.1-113.1\/","token":"4.1\/I\/1\/4.1-113.1","metadata":false},{"id":81493,"structure_id":13259,"section_number":"4.1-114","catch_line":"Annual review of operations of certain mixed beverage licensees","url":"\/4.1-114\/","token":"4.1\/I\/1\/4.1-114","metadata":false},{"id":68919,"structure_id":13259,"section_number":"4.1-115","catch_line":"Reports and accounting systems of Board; auditing books and records","url":"\/4.1-115\/","token":"4.1\/I\/1\/4.1-115","metadata":false},{"id":59758,"structure_id":13259,"section_number":"4.1-116","catch_line":"Disposition of moneys collected by Board; creation of Enterprise Fund; reserve fund","url":"\/4.1-116\/","token":"4.1\/I\/1\/4.1-116","metadata":false},{"id":65028,"structure_id":13259,"section_number":"4.1-117","catch_line":"Disposition of net profits to localities","url":"\/4.1-117\/","token":"4.1\/I\/1\/4.1-117","metadata":false},{"id":80535,"structure_id":13259,"section_number":"4.1-118","catch_line":"Certain information not to be made public","url":"\/4.1-118\/","token":"4.1\/I\/1\/4.1-118","metadata":false},{"id":77346,"structure_id":13259,"section_number":"4.1-119","catch_line":"Operation of government stores","url":"\/4.1-119\/","token":"4.1\/I\/1\/4.1-119","metadata":false},{"id":76836,"structure_id":13259,"section_number":"4.1-119.1","catch_line":"Human trafficking hotline; posted notice required","url":"\/4.1-119.1\/","token":"4.1\/I\/1\/4.1-119.1","metadata":false},{"id":59854,"structure_id":13259,"section_number":"4.1-120","catch_line":"When government stores closed","url":"\/4.1-120\/","token":"4.1\/I\/1\/4.1-120","metadata":false},{"id":67331,"structure_id":13259,"section_number":"4.1-121","catch_line":"Referendum on establishment of government stores","url":"\/4.1-121\/","token":"4.1\/I\/1\/4.1-121","metadata":false},{"id":82996,"structure_id":13259,"section_number":"4.1-122","catch_line":"Effect of local option referenda","url":"\/4.1-122\/","token":"4.1\/I\/1\/4.1-122","metadata":false},{"id":82559,"structure_id":13259,"section_number":"4.1-123","catch_line":"Referendum on Sunday wine and beer sales; exception","url":"\/4.1-123\/","token":"4.1\/I\/1\/4.1-123","metadata":false},{"id":70468,"structure_id":13259,"section_number":"4.1-124","catch_line":"Referendum on the sale of mixed beverages","url":"\/4.1-124\/","token":"4.1\/I\/1\/4.1-124","metadata":false},{"id":73204,"structure_id":13259,"section_number":"4.1-125","catch_line":"Section 4.1-124 applicable to certain towns","url":"\/4.1-125\/","token":"4.1\/I\/1\/4.1-125","metadata":false},{"id":55386,"structure_id":13259,"section_number":"4.1-126","catch_line":"Repealed","url":"\/4.1-126\/","token":"4.1\/I\/1\/4.1-126","metadata":false},{"id":86921,"structure_id":13259,"section_number":"4.1-127","catch_line":"Contests of local option referenda","url":"\/4.1-127\/","token":"4.1\/I\/1\/4.1-127","metadata":false},{"id":76354,"structure_id":13259,"section_number":"4.1-128","catch_line":"Local ordinances or resolutions regulating or taxing alcoholic beverages","url":"\/4.1-128\/","token":"4.1\/I\/1\/4.1-128","metadata":false},{"id":58360,"structure_id":13259,"section_number":"4.1-129","catch_line":"Local ordinances regulating time of sale of wine and beer","url":"\/4.1-129\/","token":"4.1\/I\/1\/4.1-129","metadata":false},{"id":69875,"structure_id":13259,"section_number":"4.1-130","catch_line":"Importation of beverages not under customs or internal revenue bonds; storage in approved warehouses; release","url":"\/4.1-130\/","token":"4.1\/I\/1\/4.1-130","metadata":false},{"id":61322,"structure_id":13259,"section_number":"4.1-131","catch_line":"Importation of beverages under customs bonds and holding in warehouses; release","url":"\/4.1-131\/","token":"4.1\/I\/1\/4.1-131","metadata":false},{"id":85843,"structure_id":13259,"section_number":"4.1-132","catch_line":"Transportation into or within Commonwealth under internal revenue bond and holding in warehouses; release","url":"\/4.1-132\/","token":"4.1\/I\/1\/4.1-132","metadata":false},{"id":77909,"structure_id":13259,"section_number":"4.1-133","catch_line":"Bailment system of warehousing; prohibited fees and charges","url":"\/4.1-133\/","token":"4.1\/I\/1\/4.1-133","metadata":false}],"previous_section":{"id":59758,"structure_id":13259,"section_number":"4.1-116","catch_line":"Disposition of moneys collected by Board; creation of Enterprise Fund; reserve fund","url":"\/4.1-116\/","token":"4.1\/I\/1\/4.1-116","metadata":false},"next_section":{"id":80535,"structure_id":13259,"section_number":"4.1-118","catch_line":"Certain information not to be made public","url":"\/4.1-118\/","token":"4.1\/I\/1\/4.1-118","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-117\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 15 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 104; in 1962, chapter 385; in 1964, chapter 215; in 1966, chapter 431; in 1968, chapter 623; in 1970, chapter 727; in 1972, chapter 849; in 1973, chapter 349; in 1974, chapter 460; in 1981, chapter 514; in 1982, chapter 540; in 1983, chapter 427; in 1984, chapter 105; in 1985, chapter 222; in 1993, chapter 866.<\/p>","references":[{"id":82850,"section_number":"15.2-3209","catch_line":"Hearing and decision","order_by":null,"url":"\/15.2-3209\/"},{"id":76092,"section_number":"38.2-401","catch_line":"(Effective July 1, 2026) Fire Programs Fund","order_by":null,"url":"\/38.2-401\/"},{"id":57122,"section_number":"4.1-235","catch_line":"Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments","order_by":null,"url":"\/4.1-235\/"},{"id":78183,"section_number":"58.1-3259","catch_line":"Failure of county or city to comply with law on general reassessment of real estate","order_by":null,"url":"\/58.1-3259\/"}],"refers_to":[{"id":82850,"section_number":"15.2-3209","catch_line":"Hearing and decision","order_by":null,"url":"\/15.2-3209\/"}],"permalink":{"id":218719,"object_type":"law","relational_id":65028,"identifier":"4.1-117","token":"4.1\/I\/1\/4.1-117","url":"\/4.1-117\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-117\/","token":"4.1\/I\/1\/4.1-117","dublin_core":{"Title":"Disposition of net profits to localities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-117","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>When the moneys transferred quarterly or as otherwise provided in the appropriation act by the Comptroller to the general fund of the state treasury exceed the sum of $187,500, two-thirds of all moneys in excess of $187,500 shall be apportioned by the Comptroller and distributed quarterly within ten days following such transfer. Such payments shall be made by the Comptroller drawn on the Treasurer of Virginia to the several counties, cities, and towns of the Commonwealth, appropriated on the basis of the population of the respective counties, cities, and towns, according to the last preceding United States census. However, in the case of any town which came into existence in or about the year 1691 which is now the county seat of any county having a population of less than 45,000 but more than 40,000, and the boundaries of such town are not fixed, such portion of the moneys appropriated shall be based on an estimate of the population of such town made by the Center for Public Service. The <span class=\"dictionary\">judge<\/span> of the <span class=\"dictionary\">circuit<\/span> court of the county in which the town or city or greater part thereof seeking an increase under the provisions of this chapter is located may appoint two disinterested persons as commissioners, neither of whom shall reside in the county, city, or town which is the subject of the annexation proceedings. The commissioners so appointed shall determine the population of the territory annexed to the town or city as of the date of the last preceding United States census and report their <span class=\"dictionary\">findings<\/span> to the court, and future distributions of the moneys allocated under the provisions of this chapter shall be made in accordance therewith. The Comptroller shall make no adjustments in his distribution of profits until the Secretary of the Commonwealth transmits to the Comptroller, pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Hearing and decision\" href=\"\/15.2-3209\/\">15.2-3209<\/a>, a copy of the <span class=\"dictionary\">court order<\/span> granting the <span class=\"dictionary\">petition<\/span> of annexation.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISPOSITION OF NET PROFITS TO LOCALITIES (\u00a7 4.1-117)\n\nWhen the moneys transferred quarterly or as otherwise provided in the\nappropriation act by the Comptroller to the general fund of the state treasury\nexceed the sum of $187,500, two-thirds of all moneys in excess of $187,500 shall\nbe apportioned by the Comptroller and distributed quarterly within ten days\nfollowing such transfer. Such payments shall be made by the Comptroller drawn on\nthe Treasurer of Virginia to the several counties, cities, and towns of the\nCommonwealth, appropriated on the basis of the population of the respective\ncounties, cities, and towns, according to the last preceding United States\ncensus. However, in the case of any town which came into existence in or about\nthe year 1691 which is now the county seat of any county having a population of\nless than 45,000 but more than 40,000, and the boundaries of such town are not\nfixed, such portion of the moneys appropriated shall be based on an estimate of\nthe population of such town made by the Center for Public Service. The judge of\nthe circuit court of the county in which the town or city or greater part\nthereof seeking an increase under the provisions of this chapter is located may\nappoint two disinterested persons as commissioners, neither of whom shall reside\nin the county, city, or town which is the subject of the annexation proceedings.\nThe commissioners so appointed shall determine the population of the territory\nannexed to the town or city as of the date of the last preceding United States\ncensus and report their findings to the court, and future distributions of the\nmoneys allocated under the provisions of this chapter shall be made in\naccordance therewith. The Comptroller shall make no adjustments in his\ndistribution of profits until the Secretary of the Commonwealth transmits to the\nComptroller, pursuant to \u00a7 15.2-3209, a copy of the court order granting the\npetition of annexation.\n\nHISTORY: Code 1950, \u00a7 4-22; 1960, c. 104; 1962, c. 385; 1964, c. 215; 1966, c.\n431; 1968, c. 623; 1970, c. 727; 1972, c. 849; 1973, c. 349; 1974, c. 460; 1981,\nc. 514; 1982, c. 540; 1983, c. 427; 1984, c. 105; 1985, c. 222; 1993, c. 866.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}