{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-231.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-231.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-231.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-231.1.html"}],"law_id":83440,"edition_id":1,"section_id":83440,"structure_id":14974,"section_number":"4.1-231.1","catch_line":"Fees on state licenses","history":"2020, cc. 1113, 1114; 2021, Sp. Sess. I, cc. 390, 391; 2022, cc. 78, 79, 589, 590; 2023, cc. 551, 597, 731; 2024, cc. 105, 111, 159, 255, 619, 622, 627.","full_text":"A\n\n(Contingent expiration date) The annual fees on state licenses shall be as follows:1\n\nManufacturer licenses. For each:\n\t\t\t\ta. Distiller’s license and limited distiller’s license, if not more than 5,000 gallons of alcohol or spirits, or both, manufactured during the year in which the license is granted, $490; if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $2,725; and if more than 36,000 gallons manufactured during such year, $4,060;\n\t\t\t\tb. Brewery license and limited brewery license, if not more than 500 barrels of beer manufactured during the year in which the license is granted, $380; if not more than 10,000 barrels of beer manufactured during the year in which the license is granted, $2,350; and if more than 10,000 barrels manufactured during such year, $4,690;\n\t\t\t\tc. Winery license, if not more than 5,000 gallons of wine manufactured during the year in which the license is granted, $215, and if more than 5,000 gallons manufactured during such year, $4,210;\n\t\t\t\td. Farm winery license, $275 for any Class I or Class II license, $500 for any Class III license, and $4,000 for any Class IV license;\n\t\t\t\te. Wine importer’s license, $460; and\n\t\t\t\tf. Beer importer’s license, $460.2\n\nWholesale licenses. For each:\n\t\t\t\ta. (1) Wholesale beer license, $1,005 for any wholesaler who sells 300,000 cases of beer a year or less, $1,545 for any wholesaler who sells more than 300,000 but not more than 600,000 cases of beer a year, and $2,010 for any wholesaler who sells more than 600,000 cases of beer a year; and2\n\nWholesale beer license, including a license granted pursuant to subdivision 2 of § 4.1-206.2, applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision a (1), multiplied by the number of separate locations covered by the license;\n\t\t\t\t\tb. (1) Wholesale wine license, $240 for any wholesaler who sells 30,000 gallons of wine or less per year, $1,200 for any wholesaler who sells more than 30,000 gallons per year but not more than 150,000 gallons of wine per year, $1,845 for any wholesaler who sells more than 150,000 but not more than 300,000 gallons of wine per year, and $2,400 for any wholesaler who sells more than 300,000 gallons of wine per year; and2\n\nWholesale wine license, including a license granted pursuant to subdivision 4 of § 4.1-206.2, applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision b (1), multiplied by the number of separate locations covered by the license.3\n\nRetail licenses \u2014 mixed beverage. For each:\n\t\t\t\ta. 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\n\nWith a seating capacity at tables for up to 100 persons, $1,050;2\n\nWith a seating capacity at tables for more than 100 but not more than 150 persons, $1,495;3\n\nWith a seating capacity at tables for more than 150 persons but not more than 500 persons, $1,980;4\n\nWith a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $2,500; and5\n\nWith a seating capacity at tables for more than 1,000 persons, $3,100;\n\t\t\t\t\tb. Mixed beverage restaurant license for restaurants located on the premises of and operated by private, nonprofit clubs:1\n\nWith an average yearly membership of not more than 200 resident members, $1,250;2\n\nWith an average yearly membership of more than 200 but not more than 500 resident members, $2,440; and3\n\nWith an average yearly membership of more than 500 resident members, $3,410;\n\t\t\t\t\tc. Mixed beverage casino license, $3,100 plus an additional $5 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;\n\t\t\t\t\td. Mixed beverage caterer’s license, $1,990;\n\t\t\t\t\te. Mixed beverage limited caterer’s license, $550;\n\t\t\t\t\tf. Mixed beverage carrier license:1\n\n$520 for each of the average number of dining cars, buffet cars, or club cars operated daily in the Commonwealth by a common carrier of passengers by train;2\n\n$910 for each common carrier of passengers by boat;3\n\n$520 for each common carrier of passengers by bus; and4\n\n$2,360 for each license granted to a common carrier of passengers by airplane;\n\t\t\t\t\tg. Annual mixed beverage sports facility license, $630;\n\t\t\t\t\th. Limited mixed beverage restaurant license:1\n\nWith a seating capacity at tables for up to 100 persons, $945;2\n\nWith a seating capacity at tables for more than 100 but not more than 150 persons, $1,385; and3\n\nWith a seating capacity at tables for more than 150 persons, $1,875;\n\t\t\t\t\ti. Annual mixed beverage performing arts facility license, $630;\n\t\t\t\t\tj. Bed and breakfast license, $100;\n\t\t\t\t\tk. Museum license, $260;\n\t\t\t\t\tl. Commercial lifestyle center license, $300;\n\t\t\t\t\tm. Mixed beverage port restaurant license, $1,050; and\n\t\t\t\t\tn. Annual mixed beverage special events license, $630.4\n\nRetail licenses — on-and-off-premises wine and beer. For each on-and-off premises wine and beer license, $450.5\n\nRetail licenses — off-premises wine and beer. For each:\n\t\t\t\ta. Retail off-premises wine and beer license, $300;\n\t\t\t\tb. Gourmet brewing shop license, $320; and\n\t\t\t\tc. Confectionery license, $170.6\n\nRetail licenses \u2014 banquet, special event, and tasting licenses.\n\t\t\t\ta. Per-day event licenses. For each:1\n\nBanquet license, $40 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 $100 per license;2\n\nMixed beverage special events license, $45 for each day of each event;3\n\nMixed beverage club events license, $35 for each day of each event; and4\n\nTasting license, $40.\n\t\t\t\t\tb. Annual licenses. For each:1\n\nAnnual banquet license, $300;2\n\nBanquet facility license, $260;3\n\nDesignated outdoor refreshment area license, $300. However, for any designated outdoor refreshment area license issued pursuant to a local ordinance, the annual fee shall be $3,000;4\n\nAnnual mixed beverage banquet license, $630;5\n\nEquine sporting event license, $300; and6\n\nAnnual arts venue event license, $300.7\n\nRetail licenses — marketplace. For each marketplace license, $1,000. 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 fee shall be $500.8\n\nRetail licenses — shipper, bottler, and related licenses. For each:\n\t\t\t\ta. Wine and beer shipper’s license, $230;\n\t\t\t\tb. Internet wine and beer retailer license, $240;\n\t\t\t\tc. Bottler license, $1,500;\n\t\t\t\td. Fulfillment warehouse license, $210;\n\t\t\t\te. Marketing portal license, $285; and\n\t\t\t\tf. Third-party delivery license, $7,500, unless the licensee provides written certification to the Board that the licensee has no more than 25 delivery personnel, including employees, agents, and independent contractors that engage in direct-to-consumer alcoholic beverage delivery, in which case the license fee shall be $2,500.9\n\nTemporary licenses. For each temporary license authorized by § 4.1-211, one-half of the tax imposed by this section on the license for which the applicant applied.B\n\nThe tax on each license granted or reissued for a period other than 12, 24, or 36 months shall be equal to one-twelfth of the taxes required by subsection A computed to the nearest cent, multiplied by the number of months in the license period, and then increased by five percent. Such tax shall not be refundable, except as provided in § 4.1-232.C\n\nNothing in this chapter shall exempt any licensee from any state merchants’ license or state restaurant license or any other state tax. Every licensee, in addition to the taxes imposed by this chapter, shall be liable to state merchants’ license taxation and state restaurant license taxation and other state taxation the same as if the alcoholic beverages were nonalcoholic. In ascertaining the liability of a beer wholesaler to merchants’ license taxation, however, and in computing the wholesale merchants’ license tax on a beer wholesaler, the first $163,800 of beer purchases shall be disregarded; and in ascertaining the liability of a wholesale wine distributor to merchants’ license taxation, and in computing the wholesale merchants’ license tax on a wholesale wine distributor, the first $163,800 of wine purchases shall be disregarded.D\n\nIn addition to the taxes set forth in this section, a fee of $5 may be imposed on any license purchased in person from the Board if such license is available for purchase online.","order_by":null,"text":{"0":{"id":298964,"text":"(Contingent expiration date) The annual fees on state licenses shall be as follows:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":298965,"text":"Manufacturer licenses. For each:\n\t\t\t\ta. Distiller’s license and limited distiller’s license, if not more than 5,000 gallons of alcohol or spirits, or both, manufactured during the year in which the license is granted, $490; if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $2,725; and if more than 36,000 gallons manufactured during such year, $4,060;\n\t\t\t\tb. Brewery license and limited brewery license, if not more than 500 barrels of beer manufactured during the year in which the license is granted, $380; if not more than 10,000 barrels of beer manufactured during the year in which the license is granted, $2,350; and if more than 10,000 barrels manufactured during such year, $4,690;\n\t\t\t\tc. Winery license, if not more than 5,000 gallons of wine manufactured during the year in which the license is granted, $215, and if more than 5,000 gallons manufactured during such year, $4,210;\n\t\t\t\td. Farm winery license, $275 for any Class I or Class II license, $500 for any Class III license, and $4,000 for any Class IV license;\n\t\t\t\te. Wine importer’s license, $460; and\n\t\t\t\tf. Beer importer’s license, $460.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":298966,"text":"Wholesale licenses. For each:\n\t\t\t\ta. (1) Wholesale beer license, $1,005 for any wholesaler who sells 300,000 cases of beer a year or less, $1,545 for any wholesaler who sells more than 300,000 but not more than 600,000 cases of beer a year, and $2,010 for any wholesaler who sells more than 600,000 cases of beer a year; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A22"},"3":{"id":298967,"text":"Wholesale beer license, including a license granted pursuant to subdivision 2 of § 4.1-206.2, applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision a (1), multiplied by the number of separate locations covered by the license;\n\t\t\t\t\tb. (1) Wholesale wine license, $240 for any wholesaler who sells 30,000 gallons of wine or less per year, $1,200 for any wholesaler who sells more than 30,000 gallons per year but not more than 150,000 gallons of wine per year, $1,845 for any wholesaler who sells more than 150,000 but not more than 300,000 gallons of wine per year, and $2,400 for any wholesaler who sells more than 300,000 gallons of wine per year; and","type":"section","prefixes":["A","2","2"],"prefix":"2","entire_prefix":"A22","prefix_anchor":"A22","level":3,"prior_prefix":"A2","next_prefix":"A22"},"4":{"id":298968,"text":"Wholesale wine license, including a license granted pursuant to subdivision 4 of § 4.1-206.2, applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision b (1), multiplied by the number of separate locations covered by the license.","type":"section","prefixes":["A","2","2"],"prefix":"2","entire_prefix":"A22","prefix_anchor":"A22","level":3,"prior_prefix":"A22","next_prefix":"A3"},"5":{"id":298969,"text":"Retail licenses \u2014 mixed beverage. For each:\n\t\t\t\ta. 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:","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A22","next_prefix":"A31"},"6":{"id":298970,"text":"With a seating capacity at tables for up to 100 persons, $1,050;","type":"section","prefixes":["A","3","1"],"prefix":"1","entire_prefix":"A31","prefix_anchor":"A31","level":3,"prior_prefix":"A3","next_prefix":"A32"},"7":{"id":298971,"text":"With a seating capacity at tables for more than 100 but not more than 150 persons, $1,495;","type":"section","prefixes":["A","3","2"],"prefix":"2","entire_prefix":"A32","prefix_anchor":"A32","level":3,"prior_prefix":"A31","next_prefix":"A33"},"8":{"id":298972,"text":"With a seating capacity at tables for more than 150 persons but not more than 500 persons, $1,980;","type":"section","prefixes":["A","3","3"],"prefix":"3","entire_prefix":"A33","prefix_anchor":"A33","level":3,"prior_prefix":"A32","next_prefix":"A34"},"9":{"id":298973,"text":"With a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $2,500; and","type":"section","prefixes":["A","3","4"],"prefix":"4","entire_prefix":"A34","prefix_anchor":"A34","level":3,"prior_prefix":"A33","next_prefix":"A35"},"10":{"id":298974,"text":"With a seating capacity at tables for more than 1,000 persons, $3,100;\n\t\t\t\t\tb. Mixed beverage restaurant license for restaurants located on the premises of and operated by private, nonprofit clubs:","type":"section","prefixes":["A","3","5"],"prefix":"5","entire_prefix":"A35","prefix_anchor":"A35","level":3,"prior_prefix":"A34","next_prefix":"A31"},"11":{"id":298975,"text":"With an average yearly membership of not more than 200 resident members, $1,250;","type":"section","prefixes":["A","3","1"],"prefix":"1","entire_prefix":"A31","prefix_anchor":"A31","level":3,"prior_prefix":"A35","next_prefix":"A32"},"12":{"id":298976,"text":"With an average yearly membership of more than 200 but not more than 500 resident members, $2,440; and","type":"section","prefixes":["A","3","2"],"prefix":"2","entire_prefix":"A32","prefix_anchor":"A32","level":3,"prior_prefix":"A31","next_prefix":"A33"},"13":{"id":298977,"text":"With an average yearly membership of more than 500 resident members, $3,410;\n\t\t\t\t\tc. Mixed beverage casino license, $3,100 plus an additional $5 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;\n\t\t\t\t\td. Mixed beverage caterer’s license, $1,990;\n\t\t\t\t\te. Mixed beverage limited caterer’s license, $550;\n\t\t\t\t\tf. Mixed beverage carrier license:","type":"section","prefixes":["A","3","3"],"prefix":"3","entire_prefix":"A33","prefix_anchor":"A33","level":3,"prior_prefix":"A32","next_prefix":"A31"},"14":{"id":298978,"text":"$520 for each of the average number of dining cars, buffet cars, or club cars operated daily in the Commonwealth by a common carrier of passengers by train;","type":"section","prefixes":["A","3","1"],"prefix":"1","entire_prefix":"A31","prefix_anchor":"A31","level":3,"prior_prefix":"A33","next_prefix":"A32"},"15":{"id":298979,"text":"$910 for each common carrier of passengers by boat;","type":"section","prefixes":["A","3","2"],"prefix":"2","entire_prefix":"A32","prefix_anchor":"A32","level":3,"prior_prefix":"A31","next_prefix":"A33"},"16":{"id":298980,"text":"$520 for each common carrier of passengers by bus; and","type":"section","prefixes":["A","3","3"],"prefix":"3","entire_prefix":"A33","prefix_anchor":"A33","level":3,"prior_prefix":"A32","next_prefix":"A34"},"17":{"id":298981,"text":"$2,360 for each license granted to a common carrier of passengers by airplane;\n\t\t\t\t\tg. Annual mixed beverage sports facility license, $630;\n\t\t\t\t\th. Limited mixed beverage restaurant license:","type":"section","prefixes":["A","3","4"],"prefix":"4","entire_prefix":"A34","prefix_anchor":"A34","level":3,"prior_prefix":"A33","next_prefix":"A31"},"18":{"id":298982,"text":"With a seating capacity at tables for up to 100 persons, $945;","type":"section","prefixes":["A","3","1"],"prefix":"1","entire_prefix":"A31","prefix_anchor":"A31","level":3,"prior_prefix":"A34","next_prefix":"A32"},"19":{"id":298983,"text":"With a seating capacity at tables for more than 100 but not more than 150 persons, $1,385; and","type":"section","prefixes":["A","3","2"],"prefix":"2","entire_prefix":"A32","prefix_anchor":"A32","level":3,"prior_prefix":"A31","next_prefix":"A33"},"20":{"id":298984,"text":"With a seating capacity at tables for more than 150 persons, $1,875;\n\t\t\t\t\ti. Annual mixed beverage performing arts facility license, $630;\n\t\t\t\t\tj. Bed and breakfast license, $100;\n\t\t\t\t\tk. Museum license, $260;\n\t\t\t\t\tl. Commercial lifestyle center license, $300;\n\t\t\t\t\tm. Mixed beverage port restaurant license, $1,050; and\n\t\t\t\t\tn. Annual mixed beverage special events license, $630.","type":"section","prefixes":["A","3","3"],"prefix":"3","entire_prefix":"A33","prefix_anchor":"A33","level":3,"prior_prefix":"A32","next_prefix":"A4"},"21":{"id":298985,"text":"Retail licenses — on-and-off-premises wine and beer. For each on-and-off premises wine and beer license, $450.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A33","next_prefix":"A5"},"22":{"id":298986,"text":"Retail licenses — off-premises wine and beer. For each:\n\t\t\t\ta. Retail off-premises wine and beer license, $300;\n\t\t\t\tb. Gourmet brewing shop license, $320; and\n\t\t\t\tc. Confectionery license, $170.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"23":{"id":298987,"text":"Retail licenses \u2014 banquet, special event, and tasting licenses.\n\t\t\t\ta. Per-day event licenses. For each:","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A61"},"24":{"id":298988,"text":"Banquet license, $40 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 $100 per license;","type":"section","prefixes":["A","6","1"],"prefix":"1","entire_prefix":"A61","prefix_anchor":"A61","level":3,"prior_prefix":"A6","next_prefix":"A62"},"25":{"id":298989,"text":"Mixed beverage special events license, $45 for each day of each event;","type":"section","prefixes":["A","6","2"],"prefix":"2","entire_prefix":"A62","prefix_anchor":"A62","level":3,"prior_prefix":"A61","next_prefix":"A63"},"26":{"id":298990,"text":"Mixed beverage club events license, $35 for each day of each event; and","type":"section","prefixes":["A","6","3"],"prefix":"3","entire_prefix":"A63","prefix_anchor":"A63","level":3,"prior_prefix":"A62","next_prefix":"A64"},"27":{"id":298991,"text":"Tasting license, $40.\n\t\t\t\t\tb. Annual licenses. For each:","type":"section","prefixes":["A","6","4"],"prefix":"4","entire_prefix":"A64","prefix_anchor":"A64","level":3,"prior_prefix":"A63","next_prefix":"A61"},"28":{"id":298992,"text":"Annual banquet license, $300;","type":"section","prefixes":["A","6","1"],"prefix":"1","entire_prefix":"A61","prefix_anchor":"A61","level":3,"prior_prefix":"A64","next_prefix":"A62"},"29":{"id":298993,"text":"Banquet facility license, $260;","type":"section","prefixes":["A","6","2"],"prefix":"2","entire_prefix":"A62","prefix_anchor":"A62","level":3,"prior_prefix":"A61","next_prefix":"A63"},"30":{"id":298994,"text":"Designated outdoor refreshment area license, $300. However, for any designated outdoor refreshment area license issued pursuant to a local ordinance, the annual fee shall be $3,000;","type":"section","prefixes":["A","6","3"],"prefix":"3","entire_prefix":"A63","prefix_anchor":"A63","level":3,"prior_prefix":"A62","next_prefix":"A64"},"31":{"id":298995,"text":"Annual mixed beverage banquet license, $630;","type":"section","prefixes":["A","6","4"],"prefix":"4","entire_prefix":"A64","prefix_anchor":"A64","level":3,"prior_prefix":"A63","next_prefix":"A65"},"32":{"id":298996,"text":"Equine sporting event license, $300; and","type":"section","prefixes":["A","6","5"],"prefix":"5","entire_prefix":"A65","prefix_anchor":"A65","level":3,"prior_prefix":"A64","next_prefix":"A66"},"33":{"id":298997,"text":"Annual arts venue event license, $300.","type":"section","prefixes":["A","6","6"],"prefix":"6","entire_prefix":"A66","prefix_anchor":"A66","level":3,"prior_prefix":"A65","next_prefix":"A7"},"34":{"id":298998,"text":"Retail licenses — marketplace. For each marketplace license, $1,000. 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 fee shall be $500.","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A66","next_prefix":"A8"},"35":{"id":298999,"text":"Retail licenses — shipper, bottler, and related licenses. For each:\n\t\t\t\ta. Wine and beer shipper’s license, $230;\n\t\t\t\tb. Internet wine and beer retailer license, $240;\n\t\t\t\tc. Bottler license, $1,500;\n\t\t\t\td. Fulfillment warehouse license, $210;\n\t\t\t\te. Marketing portal license, $285; and\n\t\t\t\tf. Third-party delivery license, $7,500, unless the licensee provides written certification to the Board that the licensee has no more than 25 delivery personnel, including employees, agents, and independent contractors that engage in direct-to-consumer alcoholic beverage delivery, in which case the license fee shall be $2,500.","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"36":{"id":299000,"text":"Temporary licenses. For each temporary license authorized by § 4.1-211, one-half of the tax imposed by this section on the license for which the applicant applied.","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"B"},"37":{"id":299001,"text":"The tax on each license granted or reissued for a period other than 12, 24, or 36 months shall be equal to one-twelfth of the taxes required by subsection A computed to the nearest cent, multiplied by the number of months in the license period, and then increased by five percent. Such tax shall not be refundable, except as provided in § 4.1-232.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A9","next_prefix":"C"},"38":{"id":299002,"text":"Nothing in this chapter shall exempt any licensee from any state merchants’ license or state restaurant license or any other state tax. Every licensee, in addition to the taxes imposed by this chapter, shall be liable to state merchants’ license taxation and state restaurant license taxation and other state taxation the same as if the alcoholic beverages were nonalcoholic. In ascertaining the liability of a beer wholesaler to merchants’ license taxation, however, and in computing the wholesale merchants’ license tax on a beer wholesaler, the first $163,800 of beer purchases shall be disregarded; and in ascertaining the liability of a wholesale wine distributor to merchants’ license taxation, and in computing the wholesale merchants’ license tax on a wholesale wine distributor, the first $163,800 of wine purchases shall be disregarded.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"39":{"id":299003,"text":"In addition to the taxes set forth in this section, a fee of $5 may be imposed on any license purchased in person from the Board if such license is available for purchase online.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14974,"edition_id":1,"name":"Applications for Licenses and Permits; Fees; Taxes","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13825,"metadata":{},"date_created":"2026-06-26 03:51:12","date_modified":"2026-06-26 03:51:12","permalink":{"id":218969,"object_type":"structure","relational_id":14974,"identifier":"3","token":"4.1\/I\/2\/3","url":"\/4.1\/I\/2\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13825,"edition_id":1,"name":"Administration of Licenses","identifier":"2","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:46:00","date_modified":"2026-06-26 03:46:00","permalink":{"id":218791,"object_type":"structure","relational_id":13825,"identifier":"2","token":"4.1\/I\/2","url":"\/4.1\/I\/2\/","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":82663,"structure_id":14974,"section_number":"4.1-230","catch_line":"Applications for licenses; publication; notice to localities; fees; permits","url":"\/4.1-230\/","token":"4.1\/I\/2\/3\/4.1-230","metadata":false},{"id":74459,"structure_id":14974,"section_number":"4.1-231","catch_line":"Repealed","url":"\/4.1-231\/","token":"4.1\/I\/2\/3\/4.1-231","metadata":false},{"id":83440,"structure_id":14974,"section_number":"4.1-231.1","catch_line":"Fees on state licenses","url":"\/4.1-231.1\/","token":"4.1\/I\/2\/3\/4.1-231.1","metadata":false},{"id":81449,"structure_id":14974,"section_number":"4.1-232","catch_line":"Refund of state license tax","url":"\/4.1-232\/","token":"4.1\/I\/2\/3\/4.1-232","metadata":false},{"id":82282,"structure_id":14974,"section_number":"4.1-233","catch_line":"Repealed","url":"\/4.1-233\/","token":"4.1\/I\/2\/3\/4.1-233","metadata":false},{"id":58142,"structure_id":14974,"section_number":"4.1-233.1","catch_line":"Fees on local licenses","url":"\/4.1-233.1\/","token":"4.1\/I\/2\/3\/4.1-233.1","metadata":false},{"id":80942,"structure_id":14974,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; 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filing by nonresident manufacturer; commissions","url":"\/4.1-239\/","token":"4.1\/I\/2\/3\/4.1-239","metadata":false},{"id":69418,"structure_id":14974,"section_number":"4.1-240","catch_line":"Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information","url":"\/4.1-240\/","token":"4.1\/I\/2\/3\/4.1-240","metadata":false}],"previous_section":{"id":74459,"structure_id":14974,"section_number":"4.1-231","catch_line":"Repealed","url":"\/4.1-231\/","token":"4.1\/I\/2\/3\/4.1-231","metadata":false},"next_section":{"id":81449,"structure_id":14974,"section_number":"4.1-232","catch_line":"Refund of state license tax","url":"\/4.1-232\/","token":"4.1\/I\/2\/3\/4.1-232","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-231.1\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 1113<\/a> and 1114<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 3 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 2022, chapters 78<\/a>, 79<\/a>, 589<\/a>, and 590<\/a>; in 2023, chapters 551<\/a>, 597<\/a>, and 731<\/a>; in 2024, chapters 105<\/a>, 111<\/a>, 159<\/a>, 255<\/a>, 619<\/a>, 622<\/a>, and 627<\/a>.<\/p>","references":[{"id":79036,"section_number":"4.1-203","catch_line":"Separate license for each place of business; transfer or amendment; posting; expiration; carriers","order_by":null,"url":"\/4.1-203\/"},{"id":86989,"section_number":"4.1-223","catch_line":"Conditions under which Board shall refuse to grant licenses","order_by":null,"url":"\/4.1-223\/"},{"id":82663,"section_number":"4.1-230","catch_line":"Applications for licenses; publication; notice to localities; fees; permits","order_by":null,"url":"\/4.1-230\/"},{"id":81449,"section_number":"4.1-232","catch_line":"Refund of state license tax","order_by":null,"url":"\/4.1-232\/"}],"refers_to":[{"id":64438,"section_number":"4.1-206.2","catch_line":"Wholesale licenses","order_by":null,"url":"\/4.1-206.2\/"},{"id":79818,"section_number":"4.1-211","catch_line":"Temporary licenses","order_by":null,"url":"\/4.1-211\/"},{"id":82323,"section_number":"4.1-215","catch_line":"Limitation on manufacturers, bottlers, and wholesalers; exemptions","order_by":null,"url":"\/4.1-215\/"}],"permalink":{"id":218979,"object_type":"law","relational_id":83440,"identifier":"4.1-231.1","token":"4.1\/I\/2\/3\/4.1-231.1","url":"\/4.1-231.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-231.1\/","token":"4.1\/I\/2\/3\/4.1-231.1","dublin_core":{"Title":"Fees on state licenses","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-231.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> (Contingent expiration date) The annual fees on state licenses shall be as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Manufacturer licenses. For each:\n\t\t\t\ta. Distiller’s license and limited distiller’s license, if not more than 5,000 gallons of alcohol<\/span> or spirits<\/span>, or both, manufactured during the year in which the license is granted, $490; if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $2,725; and if more than 36,000 gallons manufactured during such year, $4,060;\n\t\t\t\tb. Brewery license and limited brewery license, if not more than 500 barrels<\/span> of beer<\/span> manufactured during the year in which the license is granted, $380; if not more than 10,000 barrels<\/span> of beer<\/span> manufactured during the year in which the license is granted, $2,350; and if more than 10,000 barrels<\/span> manufactured during such year, $4,690;\n\t\t\t\tc. Winery license, if not more than 5,000 gallons of wine<\/span> manufactured during the year in which the license is granted, $215, and if more than 5,000 gallons manufactured during such year, $4,210;\n\t\t\t\td. Farm winery<\/span> license, $275 for any Class I or Class II license, $500 for any Class III license, and $4,000 for any Class IV license;\n\t\t\t\te. Wine<\/span> importer’s license, $460; and\n\t\t\t\tf. Beer<\/span> importer’s license, $460. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Wholesale licenses. For each:\n\t\t\t\ta. (1) Wholesale beer<\/span> license, $1,005 for any wholesaler who sells<\/span> 300,000 cases of beer<\/span> a year or less, $1,545 for any wholesaler who sells<\/span> more than 300,000 but not more than 600,000 cases of beer<\/span> a year, and $2,010 for any wholesaler who sells<\/span> more than 600,000 cases of beer<\/span> a year; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Wholesale beer<\/span> license, including a license granted pursuant to subdivision 2 of § 4.1-206.2<\/a>, applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision a (1), multiplied by the number of separate locations covered by the license;\n\t\t\t\t\tb. (1) Wholesale wine<\/span> license, $240 for any wholesaler who sells<\/span> 30,000 gallons of wine<\/span> or less per year, $1,200 for any wholesaler who sells<\/span> more than 30,000 gallons per year but not more than 150,000 gallons of wine<\/span> per year, $1,845 for any wholesaler who sells<\/span> more than 150,000 but not more than 300,000 gallons of wine<\/span> per year, and $2,400 for any wholesaler who sells<\/span> more than 300,000 gallons of wine<\/span> per year; and <\/i><\/a><\/p>

Wholesale wine<\/span> license, including a license granted pursuant to subdivision 4 of § 4.1-206.2<\/a>, applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision b (1), multiplied by the number of separate locations covered by the license. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Retail licenses \u2014 mixed beverage<\/span>. For each:\n\t\t\t\ta. Mixed beverage<\/span> restaurant<\/span> license, granted to persons operating restaurants<\/span>, including restaurants<\/span> located on premises of and operated by casinos, hotels<\/span> or motels, or other persons: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> With a seating capacity at tables for up to 100 persons, $1,050; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> With a seating capacity at tables for more than 100 but not more than 150 persons, $1,495; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> With a seating capacity at tables for more than 150 persons but not more than 500 persons, $1,980; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> With a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $2,500; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> With a seating capacity at tables for more than 1,000 persons, $3,100;\n\t\t\t\t\tb. Mixed beverage<\/span> restaurant<\/span> license for restaurants<\/span> located on the premises of and operated by private, nonprofit clubs<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> With an average yearly membership of not more than 200 resident members, $1,250; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> With an average yearly membership of more than 200 but not more than 500 resident members, $2,440; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> With an average yearly membership of more than 500 resident members, $3,410;\n\t\t\t\t\tc. Mixed beverage<\/span> casino license, $3,100 plus an additional $5 for each gaming station<\/span> located on the premises of the casino gaming establishment<\/span>. For the purposes of this subdivision, “gaming station<\/span>” means each slot machine and each casino gaming table that is in active use, as determined annually on December 31;\n\t\t\t\t\td. Mixed beverage<\/span> caterer’s license, $1,990;\n\t\t\t\t\te. Mixed beverage<\/span> limited caterer’s license, $550;\n\t\t\t\t\tf. Mixed beverage<\/span> carrier license: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> $520 for each of the average number of dining cars, buffet cars, or club<\/span> cars operated daily in the Commonwealth by a common carrier of passengers by train; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> $910 for each common carrier of passengers by boat; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> $520 for each common carrier of passengers by bus<\/span>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> $2,360 for each license granted to a common carrier of passengers by airplane;\n\t\t\t\t\tg. Annual mixed beverage<\/span> sports facility<\/span> license, $630;\n\t\t\t\t\th. Limited mixed beverage<\/span> restaurant<\/span> license: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> With a seating capacity at tables for up to 100 persons, $945; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> With a seating capacity at tables for more than 100 but not more than 150 persons, $1,385; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> With a seating capacity at tables for more than 150 persons, $1,875;\n\t\t\t\t\ti. Annual mixed beverage<\/span> performing arts facility<\/span> license, $630;\n\t\t\t\t\tj. Bed and breakfast license, $100;\n\t\t\t\t\tk. Museum license, $260;\n\t\t\t\t\tl. Commercial lifestyle center<\/span> license, $300;\n\t\t\t\t\tm. Mixed beverage<\/span> port restaurant<\/span> license, $1,050; and\n\t\t\t\t\tn. Annual mixed beverage<\/span> special events<\/span> license, $630. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Retail licenses — on-and-off-premises wine<\/span> and beer<\/span>. For each on-and-off premises wine<\/span> and beer<\/span> license, $450. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Retail licenses — off-premises wine<\/span> and beer<\/span>. For each:\n\t\t\t\ta. Retail off-premises wine<\/span> and beer<\/span> license, $300;\n\t\t\t\tb. Gourmet brewing shop<\/span> license, $320; and\n\t\t\t\tc. Confectionery license, $170. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Retail licenses \u2014 banquet, special event<\/span>, and tasting licenses.\n\t\t\t\ta. Per-day event licenses. For each: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Banquet license, $40 per license granted by the Board<\/span>, except for banquet licenses granted by the Board<\/span> pursuant to subsection A of § 4.1-215<\/a>, which shall be $100 per license; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Mixed beverage<\/span> special events<\/span> license, $45 for each day of each event; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Mixed beverage<\/span> club<\/span> events license, $35 for each day of each event; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Tasting license, $40.\n\t\t\t\t\tb. Annual licenses. For each: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Annual banquet license, $300; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Banquet facility license, $260; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Designated outdoor refreshment area license, $300. However, for any designated outdoor refreshment area license issued pursuant to a local ordinance<\/span>, the annual fee shall be $3,000; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Annual mixed beverage<\/span> banquet license, $630; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Equine sporting event license, $300; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Annual arts venue<\/span> event license, $300. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Retail licenses — marketplace. For each marketplace license, $1,000. However, if the license privileges<\/span> 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 fee shall be $500. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Retail licenses — shipper, bottler, and related licenses. For each:\n\t\t\t\ta. Wine and beer shipper’s license, $230;\n\t\t\t\tb. Internet wine and beer retailer<\/span> license, $240;\n\t\t\t\tc. Bottler license, $1,500;\n\t\t\t\td. Fulfillment warehouse license, $210;\n\t\t\t\te. Marketing portal license, $285; and\n\t\t\t\tf. Third-party<\/span> delivery license, $7,500, unless the licensee<\/span> provides written certification to the Board<\/span> that the licensee<\/span> has no more than 25 delivery personnel, including employees, agents, and independent contractors that engage in direct-to-consumer alcoholic beverage delivery, in which case the license fee shall be $2,500. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Temporary licenses. For each temporary license authorized by § 4.1-211<\/a>, one-half of the tax imposed by this section on the license for which the applicant applied. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax on each license granted or reissued for a period other than 12, 24, or 36 months shall be equal to one-twelfth of the taxes required by subsection A computed to the nearest cent, multiplied by the number of months in the license period, and then increased by five percent. Such tax shall not be refundable, except as provided in § 4.1-232<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Nothing in this chapter shall exempt any licensee<\/span> from any state merchants’ license or state restaurant<\/span> license or any other state tax. Every licensee<\/span>, in addition to the taxes imposed by this chapter, shall be liable to state merchants’ license taxation and state restaurant<\/span> license taxation and other state taxation the same as if the alcoholic beverages<\/span> were nonalcoholic. In ascertaining the liability of a beer wholesaler to merchants’ license taxation, however, and in computing the wholesale merchants’ license tax on a beer wholesaler, the first $163,800 of beer purchases shall be disregarded; and in ascertaining the liability of a wholesale wine distributor to merchants’ license taxation, and in computing the wholesale merchants’ license tax on a wholesale wine distributor, the first $163,800 of wine purchases shall be disregarded. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In addition to the taxes set forth in this section, a fee of $5 may be imposed on any license purchased in person from the Board<\/span> if such license is available for purchase online. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFEES ON STATE LICENSES (\u00a7 4.1-231.1)\n\nA. (Contingent expiration date) The annual fees on state licenses shall be as\nfollows:\n\n 1. Manufacturer licenses. For each:\n \t\t\t\ta. Distiller’s license and limited distiller’s license, if not\n more than 5,000 gallons of alcohol or spirits, or both, manufactured during\n the year in which the license is granted, $490; if more than 5,000 gallons but\n not more than 36,000 gallons manufactured during such year, $2,725; and if\n more than 36,000 gallons manufactured during such year, $4,060;\n \t\t\t\tb. Brewery license and limited brewery license, if not more than 500\n barrels of beer manufactured during the year in which the license is granted,\n $380; if not more than 10,000 barrels of beer manufactured during the year in\n which the license is granted, $2,350; and if more than 10,000 barrels\n manufactured during such year, $4,690;\n \t\t\t\tc. Winery license, if not more than 5,000 gallons of wine manufactured\n during the year in which the license is granted, $215, and if more than 5,000\n gallons manufactured during such year, $4,210;\n \t\t\t\td. Farm winery license, $275 for any Class I or Class II license, $500 for\n any Class III license, and $4,000 for any Class IV license;\n \t\t\t\te. Wine importer’s license, $460; and\n \t\t\t\tf. Beer importer’s license, $460.\n\n 2. Wholesale licenses. For each:\n \t\t\t\ta. (1) Wholesale beer license, $1,005 for any wholesaler who sells 300,000\n cases of beer a year or less, $1,545 for any wholesaler who sells more than\n 300,000 but not more than 600,000 cases of beer a year, and $2,010 for any\n wholesaler who sells more than 600,000 cases of beer a year; and\n\n 2. Wholesale beer license, including a license granted pursuant to\n subdivision 2 of § 4.1-206.2, applicable to two or more premises, the\n annual state license tax shall be the amount set forth in subdivision a (1),\n multiplied by the number of separate locations covered by the license;\n \t\t\t\t\tb. (1) Wholesale wine license, $240 for any wholesaler who sells 30,000\n gallons of wine or less per year, $1,200 for any wholesaler who sells more\n than 30,000 gallons per year but not more than 150,000 gallons of wine per\n year, $1,845 for any wholesaler who sells more than 150,000 but not more\n than 300,000 gallons of wine per year, and $2,400 for any wholesaler who\n sells more than 300,000 gallons of wine per year; and\n\n Wholesale wine license, including a license granted pursuant to subdivision\n 4 of § 4.1-206.2, applicable to two or more premises, the annual state\n license tax shall be the amount set forth in subdivision b (1), multiplied\n by the number of separate locations covered by the license.\n\n 3. Retail licenses \u2014 mixed beverage. For each:\n \t\t\t\ta. Mixed beverage restaurant license, granted to persons operating\n restaurants, including restaurants located on premises of and operated by\n casinos, hotels or motels, or other persons:\n\n 1. With a seating capacity at tables for up to 100 persons, $1,050;\n\n 2. With a seating capacity at tables for more than 100 but not more than 150\n persons, $1,495;\n\n 3. With a seating capacity at tables for more than 150 persons but not more\n than 500 persons, $1,980;\n\n 4. With a seating capacity at tables for more than 500 persons but not more\n than 1,000 persons, $2,500; and\n\n 5. With a seating capacity at tables for more than 1,000 persons, $3,100;\n \t\t\t\t\tb. Mixed beverage restaurant license for restaurants located on the\n premises of and operated by private, nonprofit clubs:\n\n 1. With an average yearly membership of not more than 200 resident members,\n $1,250;\n\n 2. With an average yearly membership of more than 200 but not more than 500\n resident members, $2,440; and\n\n 3. With an average yearly membership of more than 500 resident members,\n $3,410;\n \t\t\t\t\tc. Mixed beverage casino license, $3,100 plus an additional $5 for each\n gaming station located on the premises of the casino gaming establishment.\n For the purposes of this subdivision, “gaming station” means\n each slot machine and each casino gaming table that is in active use, as\n determined annually on December 31;\n \t\t\t\t\td. Mixed beverage caterer’s license, $1,990;\n \t\t\t\t\te. Mixed beverage limited caterer’s license, $550;\n \t\t\t\t\tf. Mixed beverage carrier license:\n\n 1. $520 for each of the average number of dining cars, buffet cars, or club\n cars operated daily in the Commonwealth by a common carrier of passengers by\n train;\n\n 2. $910 for each common carrier of passengers by boat;\n\n 3. $520 for each common carrier of passengers by bus; and\n\n 4. $2,360 for each license granted to a common carrier of passengers by\n airplane;\n \t\t\t\t\tg. Annual mixed beverage sports facility license, $630;\n \t\t\t\t\th. Limited mixed beverage restaurant license:\n\n 1. With a seating capacity at tables for up to 100 persons, $945;\n\n 2. With a seating capacity at tables for more than 100 but not more than 150\n persons, $1,385; and\n\n 3. With a seating capacity at tables for more than 150 persons, $1,875;\n \t\t\t\t\ti. Annual mixed beverage performing arts facility license, $630;\n \t\t\t\t\tj. Bed and breakfast license, $100;\n \t\t\t\t\tk. Museum license, $260;\n \t\t\t\t\tl. Commercial lifestyle center license, $300;\n \t\t\t\t\tm. Mixed beverage port restaurant license, $1,050; and\n \t\t\t\t\tn. Annual mixed beverage special events license, $630.\n\n 4. Retail licenses — on-and-off-premises wine and beer. For each\n on-and-off premises wine and beer license, $450.\n\n 5. Retail licenses — off-premises wine and beer. For each:\n \t\t\t\ta. Retail off-premises wine and beer license, $300;\n \t\t\t\tb. Gourmet brewing shop license, $320; and\n \t\t\t\tc. Confectionery license, $170.\n\n 6. Retail licenses \u2014 banquet, special event, and tasting licenses.\n \t\t\t\ta. Per-day event licenses. For each:\n\n 1. Banquet license, $40 per license granted by the Board, except for banquet\n licenses granted by the Board pursuant to subsection A of § 4.1-215,\n which shall be $100 per license;\n\n 2. Mixed beverage special events license, $45 for each day of each event;\n\n 3. Mixed beverage club events license, $35 for each day of each event; and\n\n 4. Tasting license, $40.\n \t\t\t\t\tb. Annual licenses. For each:\n\n 1. Annual banquet license, $300;\n\n 2. Banquet facility license, $260;\n\n 3. Designated outdoor refreshment area license, $300. However, for any\n designated outdoor refreshment area license issued pursuant to a local\n ordinance, the annual fee shall be $3,000;\n\n 4. Annual mixed beverage banquet license, $630;\n\n 5. Equine sporting event license, $300; and\n\n 6. Annual arts venue event license, $300.\n\n 7. Retail licenses — marketplace. For each marketplace license, $1,000.\n However, if the license privileges are exercised during a period of six or\n less consecutive months and such period is specified prior to the beginning of\n the license year, the annual fee shall be $500.\n\n 8. Retail licenses — shipper, bottler, and related licenses. For each:\n \t\t\t\ta. Wine and beer shipper’s license, $230;\n \t\t\t\tb. Internet wine and beer retailer license, $240;\n \t\t\t\tc. Bottler license, $1,500;\n \t\t\t\td. Fulfillment warehouse license, $210;\n \t\t\t\te. Marketing portal license, $285; and\n \t\t\t\tf. Third-party delivery license, $7,500, unless the licensee provides\n written certification to the Board that the licensee has no more than 25\n delivery personnel, including employees, agents, and independent contractors\n that engage in direct-to-consumer alcoholic beverage delivery, in which case\n the license fee shall be $2,500.\n\n 9. Temporary licenses. For each temporary license authorized by §\n 4.1-211, one-half of the tax imposed by this section on the license for which\n the applicant applied.\n\nB. The tax on each license granted or reissued for a period other than 12, 24,\nor 36 months shall be equal to one-twelfth of the taxes required by subsection A\ncomputed to the nearest cent, multiplied by the number of months in the license\nperiod, and then increased by five percent. Such tax shall not be refundable,\nexcept as provided in § 4.1-232.\n\nC. Nothing in this chapter shall exempt any licensee from any state\nmerchants’ license or state restaurant license or any other state tax.\nEvery licensee, in addition to the taxes imposed by this chapter, shall be\nliable to state merchants’ license taxation and state restaurant license\ntaxation and other state taxation the same as if the alcoholic beverages were\nnonalcoholic. In ascertaining the liability of a beer wholesaler to\nmerchants’ license taxation, however, and in computing the wholesale\nmerchants’ license tax on a beer wholesaler, the first $163,800 of beer\npurchases shall be disregarded; and in ascertaining the liability of a wholesale\nwine distributor to merchants’ license taxation, and in computing the\nwholesale merchants’ license tax on a wholesale wine distributor, the\nfirst $163,800 of wine purchases shall be disregarded.\n\nD. In addition to the taxes set forth in this section, a fee of $5 may be\nimposed on any license purchased in person from the Board if such license is\navailable for purchase online.\n\nHISTORY: 2020, cc. 1113, 1114; 2021, Sp. Sess. I, cc. 390, 391; 2022, cc. 78,\n79, 589, 590; 2023, cc. 551, 597, 731; 2024, cc. 105, 111, 159, 255, 619, 622,\n627.","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}}