{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-233.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-233.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-233.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-233.1.html"}],"law_id":58142,"edition_id":1,"section_id":58142,"structure_id":14974,"section_number":"4.1-233.1","catch_line":"Fees on local licenses","history":"2020, cc. 1113, 1114; 2021, Sp. Sess. I, cc. 82, 390, 391; 2022, cc. 589, 590; 2023, c. 551; 2024, cc. 111, 255, 619, 622, 627.","full_text":"A\n\nIn addition to the state license taxes, the annual local license taxes that may be collected shall not exceed the following sums:1\n\nManufacturer licenses. For each:\n\t\t\t\ta. Distiller’s license and limited distiller’s license, if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $750; if more than 36,000 gallons manufactured during such year, $1,000; and no local license shall be required for any person who manufactures not more than 5,000 gallons of alcohol or spirits, or both, during such license year;\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, $250, and if more than 500 barrels manufactured during such year, $1,000;\n\t\t\t\tc. Winery license, $50; and\n\t\t\t\td. Farm winery license, $50.2\n\nWholesale licenses. For each:\n\t\t\t\ta. Wholesale beer license, in a city, $250, and in a county or town, $75; and\n\t\t\t\tb. Wholesale wine license, $50.3\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, $200;2\n\nWith a seating capacity at tables for more than 100 but not more than 150 persons, $350;3\n\nWith a seating capacity at tables for more than 150 persons but not more than 500 persons, $500;4\n\nWith a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $650; and5\n\nWith a seating capacity at tables for more than 1,000 persons, $800;\n\t\t\t\t\tb. Mixed beverage restaurant license for restaurants located on the premises of and operated by private, nonprofit clubs, $350;\n\t\t\t\t\tc. Mixed beverage casino license, $800 plus an additional $2 for each gaming station located on the premises of the casino gaming establishment. For the purposes of this subdivision, “gaming station” means each slot machine and each casino gaming table that is in active use, as determined annually on December 31;\n\t\t\t\t\td. Mixed beverage caterer’s license, $500;\n\t\t\t\t\te. Mixed beverage limited caterer’s license, $100;\n\t\t\t\t\tf. Annual mixed beverage sports facility license, $300;\n\t\t\t\t\tg. Limited mixed beverage restaurant license:1\n\nWith a seating capacity at tables for up to 100 persons, $100;2\n\nWith a seating capacity at tables for more than 100 but not more than 150 persons, $250; or3\n\nWith a seating capacity at tables for more than 150 persons, $400;\n\t\t\t\t\th. Annual mixed beverage performing arts facility license, $300;\n\t\t\t\t\ti. Bed and breakfast license, $40;\n\t\t\t\t\tj. Museum license, $10;\n\t\t\t\t\tk. Commercial lifestyle center license, $60; and\n\t\t\t\t\tl. Annual mixed beverage special events license, $300.4\n\nRetail licenses — on-and-off-premises wine and beer. For each on-and-off premises wine and beer license issued to:\n\t\t\t\ta. Hotels, restaurants, and clubs, in a city, $150, and in a county or town, $37.50;\n\t\t\t\tb. Hospitals, $10;\n\t\t\t\tc. Rural grocery stores, $37.50; and\n\t\t\t\td. Historic cinema houses, $20.5\n\nRetail licenses — off-premises wine and beer. For each:\n\t\t\t\ta. Retail off-premises wine and beer license, in a city, $150, and in a county or town, $37.50;\n\t\t\t\tb. Gourmet brewing shop license, $150; and\n\t\t\t\tc. Confectionery license, $20.6\n\nRetail licenses \u2014 banquet, special event, and tasting licenses. For each:\n\t\t\t\ta. Per-day event licenses. For each:1\n\nBanquet license, $5 per license granted by the Board, except for banquet licenses granted by the Board pursuant to subsection A of § 4.1-215, which shall be $20 per license;2\n\nMixed beverage special events license, $10 for each day of each event;3\n\nMixed beverage club events license, $10 for each day of each event; and4\n\nTasting license, $10.\n\t\t\t\t\tb. Annual licenses. For each:1\n\nAnnual banquet license, $15;2\n\nDesignated outdoor refreshment area license, $60. However, for any designated outdoor refreshment area license issued pursuant to a local ordinance, the annual tax shall be $600;3\n\nAnnual mixed beverage banquet license, $75;4\n\nEquine sporting event license, $10; and5\n\nAnnual arts venue event license, $10.7\n\nRetail licenses — marketplace. For each marketplace license, $200. However, if the license privileges are exercised during a period of six or less consecutive months and such period is specified prior to the beginning of the license year, the annual tax shall be $100.8\n\nRetail licenses — shipper, bottler, and related licenses. For each:\n\t\t\t\ta. Wine and beer shipper’s license, $10; and\n\t\t\t\tb. Bottler license, $500.B\n\nCommon carriers. No local license tax shall be either charged or collected for the privilege of selling alcoholic beverages in (i) passenger trains, boats, buses, or airplanes or (ii) rooms designated by the Board of establishments of air carriers of passengers at airports in the Commonwealth for on-premises consumption only.C\n\nMerchants’ and restaurants’ license taxes. The governing body of each county, city, or town in the Commonwealth, in imposing local wholesale merchants’ license taxes measured by purchases, local retail merchants’ license taxes measured by sales, and local restaurant license taxes measured by sales, may include alcoholic beverages in the base for measuring such local license taxes the same as if the alcoholic beverages were nonalcoholic. No local alcoholic beverage license authorized by this chapter shall exempt any licensee from any local merchants’ or local restaurant license tax, but such local merchants’ and local restaurant license taxes may be in addition to the local alcoholic beverage license taxes authorized by this chapter.\n\t\t\tThe governing body of any county, city, or town, in adopting an ordinance under this section, shall provide that in ascertaining the liability of (i) a beer wholesaler to local merchants’ license taxation under the ordinance, and in computing the local wholesale merchants’ license tax on such beer wholesaler, purchases of beer up to a stated amount shall be disregarded, which stated amount shall be the amount of beer purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale beer license tax paid by such wholesaler and (ii) a wholesale wine licensee to local merchants’ license taxation under the ordinance, and in computing the local wholesale merchants’ license tax on such wholesale wine licensee, purchases of wine up to a stated amount shall be disregarded, which stated amount shall be the amount of wine purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale wine licensee license tax paid by such wholesale wine licensee.D\n\nDelivery. No county, city, or town shall impose any local alcoholic beverage license tax on any wholesaler for the privilege of delivering alcoholic beverages in the county, city, or town when such wholesaler maintains no place of business in such county, city, or town.E\n\nApplication of county tax within town. Any county license tax imposed under this section shall not apply within the limits of any town located in such county, where such town imposes a town license tax on the same privilege.","order_by":null,"text":{"0":{"id":213023,"text":"In addition to the state license taxes, the annual local license taxes that may be collected shall not exceed the following sums:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":213024,"text":"Manufacturer licenses. For each:\n\t\t\t\ta. Distiller’s license and limited distiller’s license, if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $750; if more than 36,000 gallons manufactured during such year, $1,000; and no local license shall be required for any person who manufactures not more than 5,000 gallons of alcohol or spirits, or both, during such license year;\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, $250, and if more than 500 barrels manufactured during such year, $1,000;\n\t\t\t\tc. Winery license, $50; and\n\t\t\t\td. Farm winery license, $50.","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":213025,"text":"Wholesale licenses. For each:\n\t\t\t\ta. Wholesale beer license, in a city, $250, and in a county or town, $75; and\n\t\t\t\tb. Wholesale wine license, $50.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":213026,"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":"A2","next_prefix":"A31"},"4":{"id":213027,"text":"With a seating capacity at tables for up to 100 persons, $200;","type":"section","prefixes":["A","3","1"],"prefix":"1","entire_prefix":"A31","prefix_anchor":"A31","level":3,"prior_prefix":"A3","next_prefix":"A32"},"5":{"id":213028,"text":"With a seating capacity at tables for more than 100 but not more than 150 persons, $350;","type":"section","prefixes":["A","3","2"],"prefix":"2","entire_prefix":"A32","prefix_anchor":"A32","level":3,"prior_prefix":"A31","next_prefix":"A33"},"6":{"id":213029,"text":"With a seating capacity at tables for more than 150 persons but not more than 500 persons, $500;","type":"section","prefixes":["A","3","3"],"prefix":"3","entire_prefix":"A33","prefix_anchor":"A33","level":3,"prior_prefix":"A32","next_prefix":"A34"},"7":{"id":213030,"text":"With a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $650; and","type":"section","prefixes":["A","3","4"],"prefix":"4","entire_prefix":"A34","prefix_anchor":"A34","level":3,"prior_prefix":"A33","next_prefix":"A35"},"8":{"id":213031,"text":"With a seating capacity at tables for more than 1,000 persons, $800;\n\t\t\t\t\tb. Mixed beverage restaurant license for restaurants located on the premises of and operated by private, nonprofit clubs, $350;\n\t\t\t\t\tc. Mixed beverage casino license, $800 plus an additional $2 for each gaming station located on the premises of the casino gaming establishment. For the purposes of this subdivision, “gaming station” means each slot machine and each casino gaming table that is in active use, as determined annually on December 31;\n\t\t\t\t\td. Mixed beverage caterer’s license, $500;\n\t\t\t\t\te. Mixed beverage limited caterer’s license, $100;\n\t\t\t\t\tf. Annual mixed beverage sports facility license, $300;\n\t\t\t\t\tg. Limited mixed beverage restaurant license:","type":"section","prefixes":["A","3","5"],"prefix":"5","entire_prefix":"A35","prefix_anchor":"A35","level":3,"prior_prefix":"A34","next_prefix":"A31"},"9":{"id":213032,"text":"With a seating capacity at tables for up to 100 persons, $100;","type":"section","prefixes":["A","3","1"],"prefix":"1","entire_prefix":"A31","prefix_anchor":"A31","level":3,"prior_prefix":"A35","next_prefix":"A32"},"10":{"id":213033,"text":"With a seating capacity at tables for more than 100 but not more than 150 persons, $250; or","type":"section","prefixes":["A","3","2"],"prefix":"2","entire_prefix":"A32","prefix_anchor":"A32","level":3,"prior_prefix":"A31","next_prefix":"A33"},"11":{"id":213034,"text":"With a seating capacity at tables for more than 150 persons, $400;\n\t\t\t\t\th. Annual mixed beverage performing arts facility license, $300;\n\t\t\t\t\ti. Bed and breakfast license, $40;\n\t\t\t\t\tj. Museum license, $10;\n\t\t\t\t\tk. Commercial lifestyle center license, $60; and\n\t\t\t\t\tl. Annual mixed beverage special events license, $300.","type":"section","prefixes":["A","3","3"],"prefix":"3","entire_prefix":"A33","prefix_anchor":"A33","level":3,"prior_prefix":"A32","next_prefix":"A4"},"12":{"id":213035,"text":"Retail licenses — on-and-off-premises wine and beer. For each on-and-off premises wine and beer license issued to:\n\t\t\t\ta. Hotels, restaurants, and clubs, in a city, $150, and in a county or town, $37.50;\n\t\t\t\tb. Hospitals, $10;\n\t\t\t\tc. Rural grocery stores, $37.50; and\n\t\t\t\td. Historic cinema houses, $20.","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A33","next_prefix":"A5"},"13":{"id":213036,"text":"Retail licenses — off-premises wine and beer. For each:\n\t\t\t\ta. Retail off-premises wine and beer license, in a city, $150, and in a county or town, $37.50;\n\t\t\t\tb. Gourmet brewing shop license, $150; and\n\t\t\t\tc. Confectionery license, $20.","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"14":{"id":213037,"text":"Retail licenses \u2014 banquet, special event, and tasting licenses. For each:\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"},"15":{"id":213038,"text":"Banquet license, $5 per license granted by the Board, except for banquet licenses granted by the Board pursuant to subsection A of § 4.1-215, which shall be $20 per license;","type":"section","prefixes":["A","6","1"],"prefix":"1","entire_prefix":"A61","prefix_anchor":"A61","level":3,"prior_prefix":"A6","next_prefix":"A62"},"16":{"id":213039,"text":"Mixed beverage special events license, $10 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"},"17":{"id":213040,"text":"Mixed beverage club events license, $10 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"},"18":{"id":213041,"text":"Tasting license, $10.\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"},"19":{"id":213042,"text":"Annual banquet license, $15;","type":"section","prefixes":["A","6","1"],"prefix":"1","entire_prefix":"A61","prefix_anchor":"A61","level":3,"prior_prefix":"A64","next_prefix":"A62"},"20":{"id":213043,"text":"Designated outdoor refreshment area license, $60. However, for any designated outdoor refreshment area license issued pursuant to a local ordinance, the annual tax shall be $600;","type":"section","prefixes":["A","6","2"],"prefix":"2","entire_prefix":"A62","prefix_anchor":"A62","level":3,"prior_prefix":"A61","next_prefix":"A63"},"21":{"id":213044,"text":"Annual mixed beverage banquet license, $75;","type":"section","prefixes":["A","6","3"],"prefix":"3","entire_prefix":"A63","prefix_anchor":"A63","level":3,"prior_prefix":"A62","next_prefix":"A64"},"22":{"id":213045,"text":"Equine sporting event license, $10; and","type":"section","prefixes":["A","6","4"],"prefix":"4","entire_prefix":"A64","prefix_anchor":"A64","level":3,"prior_prefix":"A63","next_prefix":"A65"},"23":{"id":213046,"text":"Annual arts venue event license, $10.","type":"section","prefixes":["A","6","5"],"prefix":"5","entire_prefix":"A65","prefix_anchor":"A65","level":3,"prior_prefix":"A64","next_prefix":"A7"},"24":{"id":213047,"text":"Retail licenses — marketplace. For each marketplace license, $200. However, if the license privileges are exercised during a period of six or less consecutive months and such period is specified prior to the beginning of the license year, the annual tax shall be $100.","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A65","next_prefix":"A8"},"25":{"id":213048,"text":"Retail licenses — shipper, bottler, and related licenses. For each:\n\t\t\t\ta. Wine and beer shipper’s license, $10; and\n\t\t\t\tb. Bottler license, $500.","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"B"},"26":{"id":213049,"text":"Common carriers. No local license tax shall be either charged or collected for the privilege of selling alcoholic beverages in (i) passenger trains, boats, buses, or airplanes or (ii) rooms designated by the Board of establishments of air carriers of passengers at airports in the Commonwealth for on-premises consumption only.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A8","next_prefix":"C"},"27":{"id":213050,"text":"Merchants’ and restaurants’ license taxes. The governing body of each county, city, or town in the Commonwealth, in imposing local wholesale merchants’ license taxes measured by purchases, local retail merchants’ license taxes measured by sales, and local restaurant license taxes measured by sales, may include alcoholic beverages in the base for measuring such local license taxes the same as if the alcoholic beverages were nonalcoholic. No local alcoholic beverage license authorized by this chapter shall exempt any licensee from any local merchants’ or local restaurant license tax, but such local merchants’ and local restaurant license taxes may be in addition to the local alcoholic beverage license taxes authorized by this chapter.\n\t\t\tThe governing body of any county, city, or town, in adopting an ordinance under this section, shall provide that in ascertaining the liability of (i) a beer wholesaler to local merchants’ license taxation under the ordinance, and in computing the local wholesale merchants’ license tax on such beer wholesaler, purchases of beer up to a stated amount shall be disregarded, which stated amount shall be the amount of beer purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale beer license tax paid by such wholesaler and (ii) a wholesale wine licensee to local merchants’ license taxation under the ordinance, and in computing the local wholesale merchants’ license tax on such wholesale wine licensee, purchases of wine up to a stated amount shall be disregarded, which stated amount shall be the amount of wine purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale wine licensee license tax paid by such wholesale wine licensee.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"28":{"id":213051,"text":"Delivery. No county, city, or town shall impose any local alcoholic beverage license tax on any wholesaler for the privilege of delivering alcoholic beverages in the county, city, or town when such wholesaler maintains no place of business in such county, city, or town.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"29":{"id":213052,"text":"Application of county tax within town. Any county license tax imposed under this section shall not apply within the limits of any town located in such county, where such town imposes a town license tax on the same privilege.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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":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},"next_section":{"id":80942,"structure_id":14974,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","url":"\/4.1-234\/","token":"4.1\/I\/2\/3\/4.1-234","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-233.1\/","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 589<\/a> and 590<\/a>; in 2023, chapter 551<\/a>; in 2024, chapters 111<\/a>, 255<\/a>, 619<\/a>, 622<\/a>, and 627<\/a>.<\/p>","references":[{"id":65029,"section_number":"4.1-205","catch_line":"Local licenses","order_by":null,"url":"\/4.1-205\/"},{"id":71341,"section_number":"4.1-206.3","catch_line":"Retail licenses","order_by":null,"url":"\/4.1-206.3\/"}],"refers_to":[{"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":218991,"object_type":"law","relational_id":58142,"identifier":"4.1-233.1","token":"4.1\/I\/2\/3\/4.1-233.1","url":"\/4.1-233.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-233.1\/","token":"4.1\/I\/2\/3\/4.1-233.1","dublin_core":{"Title":"Fees on local licenses","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-233.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> In addition to the state license taxes, the annual local license taxes that may be collected shall not exceed the following sums: <\/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 more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $750; if more than 36,000 gallons manufactured during such year, $1,000; and no local license shall be required for any person who manufactures not more than 5,000 gallons of alcohol<\/span> or spirits<\/span>, or both, during such license year;\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, $250, and if more than 500 barrels<\/span> manufactured during such year, $1,000;\n\t\t\t\tc. Winery license, $50; and\n\t\t\t\td. Farm winery<\/span> license, $50. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Wholesale licenses. For each:\n\t\t\t\ta. Wholesale beer<\/span> license, in a city, $250, and in a county or town, $75; and\n\t\t\t\tb. Wholesale wine<\/span> license, $50. <\/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, $200; <\/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, $350; <\/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, $500; <\/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, $650; 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, $800;\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>, $350;\n\t\t\t\t\tc. Mixed beverage<\/span> casino license, $800 plus an additional $2 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, $500;\n\t\t\t\t\te. Mixed beverage<\/span> limited caterer’s license, $100;\n\t\t\t\t\tf. Annual mixed beverage<\/span> sports facility<\/span> license, $300;\n\t\t\t\t\tg. 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, $100; <\/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, $250; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> With a seating capacity at tables for more than 150 persons, $400;\n\t\t\t\t\th. Annual mixed beverage<\/span> performing arts facility<\/span> license, $300;\n\t\t\t\t\ti. Bed and breakfast license, $40;\n\t\t\t\t\tj. Museum license, $10;\n\t\t\t\t\tk. Commercial lifestyle center<\/span> license, $60; and\n\t\t\t\t\tl. Annual mixed beverage<\/span> special events<\/span> license, $300. <\/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 issued to:\n\t\t\t\ta. Hotels<\/span>, restaurants<\/span>, and clubs<\/span>, in a city, $150, and in a county or town, $37.50;\n\t\t\t\tb. Hospitals, $10;\n\t\t\t\tc. Rural grocery stores<\/span>, $37.50; and\n\t\t\t\td. Historic cinema houses<\/span>, $20. <\/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, in a city, $150, and in a county or town, $37.50;\n\t\t\t\tb. Gourmet brewing shop<\/span> license, $150; and\n\t\t\t\tc. Confectionery license, $20. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Retail licenses \u2014 banquet, special event<\/span>, and tasting licenses. For each:\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, $5 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 $20 per license; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Mixed beverage<\/span> special events<\/span> license, $10 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, $10 for each day of each event; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Tasting license, $10.\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, $15; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Designated outdoor refreshment area license, $60. However, for any designated outdoor refreshment area license issued pursuant to a local ordinance<\/span>, the annual tax shall be $600; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Annual mixed beverage<\/span> banquet license, $75; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Equine sporting event license, $10; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Annual arts venue<\/span> event license, $10. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Retail licenses — marketplace. For each marketplace license, $200. 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 tax shall be $100. <\/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<\/span> and beer<\/span> shipper’s license, $10; and\n\t\t\t\tb. Bottler license, $500. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Common carriers. No local license tax shall be either charged or collected for the privilege<\/span> of selling alcoholic beverages<\/span> in (i) passenger trains, boats, buses, or airplanes or (ii) rooms designated by the Board<\/span> of establishments<\/span> of air carriers of passengers at airports in the Commonwealth for on-premises consumption only. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Merchants’ and restaurants<\/span>’ license taxes. The governing body of each county, city, or town in the Commonwealth, in imposing local wholesale merchants’ license taxes measured by purchases, local retail merchants’ license taxes measured by sales<\/span>, and local restaurant<\/span> license taxes measured by sales<\/span>, may include alcoholic beverages<\/span> in the base for measuring such local license taxes the same as if the alcoholic beverages<\/span> were nonalcoholic. No local alcoholic beverage license authorized by this chapter shall exempt any licensee<\/span> from any local merchants’ or local restaurant<\/span> license tax, but such local merchants’ and local restaurant<\/span> license taxes may be in addition to the local alcoholic beverage license taxes authorized by this chapter.\n\t\t\tThe governing body of any county, city, or town, in adopting an ordinance<\/span> under this section, shall provide that in ascertaining the liability of (i) a beer<\/span> wholesaler to local merchants’ license taxation under the ordinance<\/span>, and in computing the local wholesale merchants’ license tax on such beer<\/span> wholesaler, purchases of beer<\/span> up to a stated amount shall be disregarded, which stated amount shall be the amount of beer<\/span> purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale beer<\/span> license tax paid by such wholesaler and (ii) a wholesale wine<\/span> licensee<\/span> to local merchants’ license taxation under the ordinance<\/span>, and in computing the local wholesale merchants’ license tax on such wholesale wine<\/span> licensee<\/span>, purchases of wine<\/span> up to a stated amount shall be disregarded, which stated amount shall be the amount of wine<\/span> purchases which would be necessary to produce a local wholesale merchants’ license tax equal to the local wholesale wine<\/span> licensee<\/span> license tax paid by such wholesale wine<\/span> licensee<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Delivery. No county, city, or town shall impose any local alcoholic beverage license tax on any wholesaler for the privilege<\/span> of delivering alcoholic beverages<\/span> in the county, city, or town when such wholesaler maintains no place of business in such county, city, or town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Application of county tax within town. Any county license tax imposed under this section shall not apply within the limits of any town located in such county, where such town imposes a town license tax on the same privilege<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFEES ON LOCAL LICENSES (\u00a7 4.1-233.1)\n\nA. In addition to the state license taxes, the annual local license taxes that\nmay be collected shall not exceed the following sums:\n\n 1. Manufacturer licenses. For each:\n \t\t\t\ta. Distiller’s license and limited distiller’s license, if\n more than 5,000 gallons but not more than 36,000 gallons manufactured during\n such year, $750; if more than 36,000 gallons manufactured during such year,\n $1,000; and no local license shall be required for any person who manufactures\n not more than 5,000 gallons of alcohol or spirits, or both, during such\n license year;\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 $250, and if more than 500 barrels manufactured during such year, $1,000;\n \t\t\t\tc. Winery license, $50; and\n \t\t\t\td. Farm winery license, $50.\n\n 2. Wholesale licenses. For each:\n \t\t\t\ta. Wholesale beer license, in a city, $250, and in a county or town, $75;\n and\n \t\t\t\tb. Wholesale wine license, $50.\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, $200;\n\n 2. With a seating capacity at tables for more than 100 but not more than 150\n persons, $350;\n\n 3. With a seating capacity at tables for more than 150 persons but not more\n than 500 persons, $500;\n\n 4. With a seating capacity at tables for more than 500 persons but not more\n than 1,000 persons, $650; and\n\n 5. With a seating capacity at tables for more than 1,000 persons, $800;\n \t\t\t\t\tb. Mixed beverage restaurant license for restaurants located on the\n premises of and operated by private, nonprofit clubs, $350;\n \t\t\t\t\tc. Mixed beverage casino license, $800 plus an additional $2 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, $500;\n \t\t\t\t\te. Mixed beverage limited caterer’s license, $100;\n \t\t\t\t\tf. Annual mixed beverage sports facility license, $300;\n \t\t\t\t\tg. Limited mixed beverage restaurant license:\n\n 1. With a seating capacity at tables for up to 100 persons, $100;\n\n 2. With a seating capacity at tables for more than 100 but not more than 150\n persons, $250; or\n\n 3. With a seating capacity at tables for more than 150 persons, $400;\n \t\t\t\t\th. Annual mixed beverage performing arts facility license, $300;\n \t\t\t\t\ti. Bed and breakfast license, $40;\n \t\t\t\t\tj. Museum license, $10;\n \t\t\t\t\tk. Commercial lifestyle center license, $60; and\n \t\t\t\t\tl. Annual mixed beverage special events license, $300.\n\n 4. Retail licenses — on-and-off-premises wine and beer. For each\n on-and-off premises wine and beer license issued to:\n \t\t\t\ta. Hotels, restaurants, and clubs, in a city, $150, and in a county or\n town, $37.50;\n \t\t\t\tb. Hospitals, $10;\n \t\t\t\tc. Rural grocery stores, $37.50; and\n \t\t\t\td. Historic cinema houses, $20.\n\n 5. Retail licenses — off-premises wine and beer. For each:\n \t\t\t\ta. Retail off-premises wine and beer license, in a city, $150, and in a\n county or town, $37.50;\n \t\t\t\tb. Gourmet brewing shop license, $150; and\n \t\t\t\tc. Confectionery license, $20.\n\n 6. Retail licenses \u2014 banquet, special event, and tasting licenses. For each:\n \t\t\t\ta. Per-day event licenses. For each:\n\n 1. Banquet license, $5 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 $20 per license;\n\n 2. Mixed beverage special events license, $10 for each day of each event;\n\n 3. Mixed beverage club events license, $10 for each day of each event; and\n\n 4. Tasting license, $10.\n \t\t\t\t\tb. Annual licenses. For each:\n\n 1. Annual banquet license, $15;\n\n 2. Designated outdoor refreshment area license, $60. However, for any\n designated outdoor refreshment area license issued pursuant to a local\n ordinance, the annual tax shall be $600;\n\n 3. Annual mixed beverage banquet license, $75;\n\n 4. Equine sporting event license, $10; and\n\n 5. Annual arts venue event license, $10.\n\n 7. Retail licenses — marketplace. For each marketplace license, $200.\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 tax shall be $100.\n\n 8. Retail licenses — shipper, bottler, and related licenses. For each:\n \t\t\t\ta. Wine and beer shipper’s license, $10; and\n \t\t\t\tb. Bottler license, $500.\n\nB. Common carriers. No local license tax shall be either charged or collected\nfor the privilege of selling alcoholic beverages in (i) passenger trains, boats,\nbuses, or airplanes or (ii) rooms designated by the Board of establishments of\nair carriers of passengers at airports in the Commonwealth for on-premises\nconsumption only.\n\nC. Merchants’ and restaurants’ license taxes. The governing body of\neach county, city, or town in the Commonwealth, in imposing local wholesale\nmerchants’ license taxes measured by purchases, local retail\nmerchants’ license taxes measured by sales, and local restaurant license\ntaxes measured by sales, may include alcoholic beverages in the base for\nmeasuring such local license taxes the same as if the alcoholic beverages were\nnonalcoholic. No local alcoholic beverage license authorized by this chapter\nshall exempt any licensee from any local merchants’ or local restaurant\nlicense tax, but such local merchants’ and local restaurant license taxes\nmay be in addition to the local alcoholic beverage license taxes authorized by\nthis chapter.\n\t\t\tThe governing body of any county, city, or town, in adopting an ordinance\nunder this section, shall provide that in ascertaining the liability of (i) a\nbeer wholesaler to local merchants’ license taxation under the ordinance,\nand in computing the local wholesale merchants’ license tax on such beer\nwholesaler, purchases of beer up to a stated amount shall be disregarded, which\nstated amount shall be the amount of beer purchases which would be necessary to\nproduce a local wholesale merchants’ license tax equal to the local\nwholesale beer license tax paid by such wholesaler and (ii) a wholesale wine\nlicensee to local merchants’ license taxation under the ordinance, and in\ncomputing the local wholesale merchants’ license tax on such wholesale\nwine licensee, purchases of wine up to a stated amount shall be disregarded,\nwhich stated amount shall be the amount of wine purchases which would be\nnecessary to produce a local wholesale merchants’ license tax equal to the\nlocal wholesale wine licensee license tax paid by such wholesale wine licensee.\n\nD. Delivery. No county, city, or town shall impose any local alcoholic beverage\nlicense tax on any wholesaler for the privilege of delivering alcoholic\nbeverages in the county, city, or town when such wholesaler maintains no place\nof business in such county, city, or town.\n\nE. Application of county tax within town. Any county license tax imposed under\nthis section shall not apply within the limits of any town located in such\ncounty, where such town imposes a town license tax on the same privilege.\n\nHISTORY: 2020, cc. 1113, 1114; 2021, Sp. Sess. I, cc. 82, 390, 391; 2022, cc.\n589, 590; 2023, c. 551; 2024, cc. 111, 255, 619, 622, 627.","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}}