{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-128.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-128.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-128.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-128.html"}],"law_id":76354,"edition_id":1,"section_id":76354,"structure_id":13259,"section_number":"4.1-128","catch_line":"Local ordinances or resolutions regulating or taxing alcoholic beverages","history":"Code 1950, \u00a7 4-98; 1983, c. 340; 1993, c. 866; 2000, cc. 381, 450; 2007, cc. 140, 454; 2015, cc. 38, 730; 2017, cc. 157, 492; 2024, c. 492.","full_text":"A\n\nNo county, city, or town shall, except as provided in &#xA7; 4.1-205 or 4.1-129, adopt any ordinance or resolution which regulates or prohibits the manufacture, bottling, possession, sale, wholesale distribution, handling, transportation, drinking, use, advertising or dispensing of alcoholic beverages in the Commonwealth. Nor shall any county, city, or town adopt an ordinance or resolution that prohibits or regulates the storage, warehousing, and wholesaling of wine in accordance with Title 4.1, regulations of the Board, and federal law at a licensed farm winery.\n\t\t\tNo provision of law, general or special, shall be construed to authorize any county, city or town to adopt any ordinance or resolution that imposes a sales or excise tax on alcoholic beverages, other than the taxes authorized by &#xA7; 58.1-605, 58.1-3833 or 58.1-3840. The foregoing limitation shall not affect the authority of any county, city or town to impose a license or privilege tax or fee on a business engaged in whole or in part in the sale of alcoholic beverages if the license or privilege tax or fee (i) is based on an annual or per event flat fee specifically authorized by general law or (ii) is an annual license or privilege tax specifically authorized by general law, which includes alcoholic beverages in its taxable measure and treats alcoholic beverages the same as if they were nonalcoholic beverages.B\n\nHowever, the governing body of any county, city, or town may adopt an ordinance that (i) prohibits the acts described in subsection A of &#xA7; 4.1-308 subject to the provisions of subsections B, E, and F of &#xA7; 4.1-308, or the acts described in &#xA7; 4.1-309, and may provide a penalty for violation thereof and (ii) subject to subsection C of &#xA7; 4.1-308, regulates or prohibits the possession of opened alcoholic beverage containers in its local public parks, playgrounds, public streets, and any sidewalk adjoining any public street.C\n\nExcept as provided in this section, all local acts, including charter provisions and ordinances of cities and towns, inconsistent with any of the provisions of this subtitle, are repealed to the extent of such inconsistency.","order_by":null,"text":{"0":{"id":274089,"text":"No county, city, or town shall, except as provided in &#xA7; 4.1-205 or 4.1-129, adopt any ordinance or resolution which regulates or prohibits the manufacture, bottling, possession, sale, wholesale distribution, handling, transportation, drinking, use, advertising or dispensing of alcoholic beverages in the Commonwealth. Nor shall any county, city, or town adopt an ordinance or resolution that prohibits or regulates the storage, warehousing, and wholesaling of wine in accordance with Title 4.1, regulations of the Board, and federal law at a licensed farm winery.\n\t\t\tNo provision of law, general or special, shall be construed to authorize any county, city or town to adopt any ordinance or resolution that imposes a sales or excise tax on alcoholic beverages, other than the taxes authorized by &#xA7; 58.1-605, 58.1-3833 or 58.1-3840. The foregoing limitation shall not affect the authority of any county, city or town to impose a license or privilege tax or fee on a business engaged in whole or in part in the sale of alcoholic beverages if the license or privilege tax or fee (i) is based on an annual or per event flat fee specifically authorized by general law or (ii) is an annual license or privilege tax specifically authorized by general law, which includes alcoholic beverages in its taxable measure and treats alcoholic beverages the same as if they were nonalcoholic beverages.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":274090,"text":"However, the governing body of any county, city, or town may adopt an ordinance that (i) prohibits the acts described in subsection A of &#xA7; 4.1-308 subject to the provisions of subsections B, E, and F of &#xA7; 4.1-308, or the acts described in &#xA7; 4.1-309, and may provide a penalty for violation thereof and (ii) subject to subsection C of &#xA7; 4.1-308, regulates or prohibits the possession of opened alcoholic beverage containers in its local public parks, playgrounds, public streets, and any sidewalk adjoining any public street.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":274091,"text":"Except as provided in this section, all local acts, including charter provisions and ordinances of cities and towns, inconsistent with any of the provisions of this subtitle, are repealed to the extent of such inconsistency.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-128\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1983, chapter 340; in 1993, chapter 866; in 2000, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0381\">381<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0450\">450<\/a>; in 2007, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0140\">140<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?071+ful+CHAP0454\">454<\/a>; in 2015, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0038\">38<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?151+ful+CHAP0730\">730<\/a>; in 2017, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0157\">157<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?171+ful+CHAP0492\">492<\/a>; in 2024, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?241+ful+CHAP0492\">492<\/a>.<\/p>","references":false,"refers_to":[{"id":58360,"section_number":"4.1-129","catch_line":"Local ordinances regulating time of sale of wine and beer","order_by":null,"url":"\/4.1-129\/"},{"id":65029,"section_number":"4.1-205","catch_line":"Local licenses","order_by":null,"url":"\/4.1-205\/"},{"id":80597,"section_number":"4.1-308","catch_line":"Drinking alcoholic beverages, or offering to another, in public place; penalty; exceptions","order_by":null,"url":"\/4.1-308\/"},{"id":76473,"section_number":"4.1-309","catch_line":"Drinking or possessing alcoholic beverages in or on public school grounds; penalty","order_by":null,"url":"\/4.1-309\/"},{"id":74770,"section_number":"58.1-3833","catch_line":"County food and beverage tax","order_by":null,"url":"\/58.1-3833\/"},{"id":84184,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","order_by":null,"url":"\/58.1-3840\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"}],"permalink":{"id":218767,"object_type":"law","relational_id":76354,"identifier":"4.1-128","token":"4.1\/I\/1\/4.1-128","url":"\/4.1-128\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-128\/","token":"4.1\/I\/1\/4.1-128","dublin_core":{"Title":"Local ordinances or resolutions regulating or taxing alcoholic beverages","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-128","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> No county, city, or town shall, except as provided in &#xA7; <a class=\"law\" title=\"Local licenses\" href=\"\/4.1-205\/\">4.1-205<\/a> or <a class=\"law\" title=\"Local ordinances regulating time of sale of wine and beer\" href=\"\/4.1-129\/\">4.1-129<\/a>, adopt any <span class=\"dictionary\">ordinance<\/span> or resolution which regulates or prohibits the manufacture, bottling, <span class=\"dictionary\">possession<\/span>, <span class=\"dictionary\">sale<\/span>, wholesale distribution, handling, transportation, drinking, use, advertising or dispensing of <span class=\"dictionary\">alcoholic beverages<\/span> in the Commonwealth. Nor shall any county, city, or town adopt an <span class=\"dictionary\">ordinance<\/span> or resolution that prohibits or regulates the storage, warehousing, and wholesaling of <span class=\"dictionary\">wine<\/span> in accordance with Title 4.1, regulations of the <span class=\"dictionary\">Board<\/span>, and federal <span class=\"dictionary\">law<\/span> at a <span class=\"dictionary\">licensed<\/span> <span class=\"dictionary\">farm winery<\/span>.\n\t\t\tNo provision of <span class=\"dictionary\">law<\/span>, general or special, shall be construed to authorize any county, city or town to adopt any <span class=\"dictionary\">ordinance<\/span> or resolution that imposes a <span class=\"dictionary\">sales<\/span> or excise tax on <span class=\"dictionary\">alcoholic beverages<\/span>, other than the taxes authorized by &#xA7; <a class=\"law\" title=\"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto\" href=\"\/58.1-605\/\">58.1-605<\/a>, <a class=\"law\" title=\"County food and beverage tax\" href=\"\/58.1-3833\/\">58.1-3833<\/a> or <a class=\"law\" title=\"Certain excise taxes permitted\" href=\"\/58.1-3840\/\">58.1-3840<\/a>. The foregoing limitation shall not affect the <span class=\"dictionary\">authority<\/span> of any county, city or town to impose a license or <span class=\"dictionary\">privilege<\/span> tax or fee on a business engaged in whole or in part in the <span class=\"dictionary\">sale<\/span> of <span class=\"dictionary\">alcoholic beverages<\/span> if the license or <span class=\"dictionary\">privilege<\/span> tax or fee (i) is based on an annual or per event flat fee specifically authorized by general <span class=\"dictionary\">law<\/span> or (ii) is an annual license or <span class=\"dictionary\">privilege<\/span> tax specifically authorized by general <span class=\"dictionary\">law<\/span>, which includes <span class=\"dictionary\">alcoholic beverages<\/span> in its taxable measure and treats <span class=\"dictionary\">alcoholic beverages<\/span> the same as if they were nonalcoholic beverages. <a id=\"paragraph-274089\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-128\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> However, the governing body of any county, city, or town may adopt an <span class=\"dictionary\">ordinance<\/span> that (i) prohibits the acts described in subsection A of &#xA7; <a class=\"law\" title=\"Drinking alcoholic beverages, or offering to another, in public place; penalty; exceptions\" href=\"\/4.1-308\/\">4.1-308<\/a> subject to the provisions of subsections B, E, and F of &#xA7; <a class=\"law\" title=\"Drinking alcoholic beverages, or offering to another, in public place; penalty; exceptions\" href=\"\/4.1-308\/\">4.1-308<\/a>, or the acts described in &#xA7; <a class=\"law\" title=\"Drinking or possessing alcoholic beverages in or on public school grounds; penalty\" href=\"\/4.1-309\/\">4.1-309<\/a>, and may provide a <span class=\"dictionary\">penalty<\/span> for violation thereof and (ii) subject to subsection C of &#xA7; <a class=\"law\" title=\"Drinking alcoholic beverages, or offering to another, in public place; penalty; exceptions\" href=\"\/4.1-308\/\">4.1-308<\/a>, regulates or prohibits the <span class=\"dictionary\">possession<\/span> of opened alcoholic beverage <span class=\"dictionary\">containers<\/span> in its local public parks, playgrounds, public streets, and any sidewalk adjoining any public street. <a id=\"paragraph-274090\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-128\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> Except as provided in this section, all local acts, including charter provisions and <span class=\"dictionary\">ordinances<\/span> of cities and towns, inconsistent with any of the provisions of this subtitle, are repealed to the extent of such inconsistency. <a id=\"paragraph-274091\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/4.1-128\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLOCAL ORDINANCES OR RESOLUTIONS REGULATING OR TAXING ALCOHOLIC BEVERAGES (\u00a7\n4.1-128)\n\nA. No county, city, or town shall, except as provided in &#xA7; 4.1-205 or\n4.1-129, adopt any ordinance or resolution which regulates or prohibits the\nmanufacture, bottling, possession, sale, wholesale distribution, handling,\ntransportation, drinking, use, advertising or dispensing of alcoholic beverages\nin the Commonwealth. Nor shall any county, city, or town adopt an ordinance or\nresolution that prohibits or regulates the storage, warehousing, and wholesaling\nof wine in accordance with Title 4.1, regulations of the Board, and federal law\nat a licensed farm winery.\n\t\t\tNo provision of law, general or special, shall be construed to authorize any\ncounty, city or town to adopt any ordinance or resolution that imposes a sales\nor excise tax on alcoholic beverages, other than the taxes authorized by &#xA7;\n58.1-605, 58.1-3833 or 58.1-3840. The foregoing limitation shall not affect the\nauthority of any county, city or town to impose a license or privilege tax or\nfee on a business engaged in whole or in part in the sale of alcoholic beverages\nif the license or privilege tax or fee (i) is based on an annual or per event\nflat fee specifically authorized by general law or (ii) is an annual license or\nprivilege tax specifically authorized by general law, which includes alcoholic\nbeverages in its taxable measure and treats alcoholic beverages the same as if\nthey were nonalcoholic beverages.\n\nB. However, the governing body of any county, city, or town may adopt an\nordinance that (i) prohibits the acts described in subsection A of &#xA7;\n4.1-308 subject to the provisions of subsections B, E, and F of &#xA7; 4.1-308,\nor the acts described in &#xA7; 4.1-309, and may provide a penalty for violation\nthereof and (ii) subject to subsection C of &#xA7; 4.1-308, regulates or\nprohibits the possession of opened alcoholic beverage containers in its local\npublic parks, playgrounds, public streets, and any sidewalk adjoining any public\nstreet.\n\nC. Except as provided in this section, all local acts, including charter\nprovisions and ordinances of cities and towns, inconsistent with any of the\nprovisions of this subtitle, are repealed to the extent of such inconsistency.\n\nHISTORY: Code 1950, \u00a7 4-98; 1983, c. 340; 1993, c. 866; 2000, cc. 381, 450;\n2007, cc. 140, 454; 2015, cc. 38, 730; 2017, cc. 157, 492; 2024, c. 492.","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}}