{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3840.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3840.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3840.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3840.html"}],"law_id":84184,"edition_id":1,"section_id":84184,"structure_id":16620,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","history":"1984, c. 675; 1986, cc. 545, 605; 1989, cc. 314, 391; 1999, c. 366; 2000, c. 626; 2003, c. 12; 2005, c. 106; 2006, cc. 568, 602; 2009, c. 415; 2014, c. 673; 2015, cc. 502, 503; 2020, cc. 241, 1214, 1263; 2023, cc. 148, 149.","full_text":"A\n\nThe provisions of Chapter 6 (§ 58.1-600 et seq.) to the contrary notwithstanding, any city or town having general taxing powers established by charter pursuant to or consistent with the provisions of § 15.2-1104 and, to the extent authorized in this chapter, any county may impose excise taxes on cigarettes, admissions, transient room rentals, meals, and travel campgrounds. No such taxes on meals may be imposed on (i) that portion of the amount paid by the purchaser as a discretionary gratuity in addition to the sales price of the meal; (ii) that portion of the amount paid by the purchaser as a mandatory gratuity or service charge added by the restaurant in addition to the sales price of the meal, but only to the extent that such mandatory gratuity or service charge does not exceed 20 percent of the sales price; or (iii) food and beverages sold through vending machines or on any tangible personal property purchased with food coupons issued by the U.S. Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children. No such taxes on meals may be imposed when sold or provided by (a) restaurants, as such term is defined in § 35.1-1, to their employees as part of their compensation when no charge is made to the employee; (b) volunteer fire departments and volunteer emergency medical services agencies; nonprofit churches or other religious bodies; or educational, charitable, fraternal, or benevolent organizations, the first three times per calendar year and, beginning with the fourth time, on the first $100,000 of gross receipts per calendar year from sales of meals (excluding gross receipts from the first three times), as a fundraising activity, the gross proceeds of which are to be used by such church, religious body or organization exclusively for nonprofit educational, charitable, benevolent, or religious purposes; (c) churches that serve meals for their members as a regular part of their religious observances; (d) public or private elementary or secondary schools or institutions of higher education to their students or employees; (e) hospitals, medical clinics, convalescent homes, nursing homes, or other extended care facilities to patients or residents thereof; (f) day care centers; (g) homes for aged or infirm individuals, individuals with disabilities, battered women, narcotic addicts, or alcoholics; (h) age-restricted apartment complexes or residences with restaurants, not open to the public, where meals are served and fees are charged for such food and beverages and are included in rental fees; or (i) sellers at local farmers markets and roadside stands, when such sellers’ annual income from such sales does not exceed $2,500. For the exemption described in clause (i), the sellers’ annual income shall include income from sales at all local farmers markets and roadside stands, not just those sales occurring in the locality imposing the tax.\n\t\t\tAlso, the tax shall not be levied on meals: (1) when used or consumed and paid for by the Commonwealth, any political subdivision of the Commonwealth, or the United States; (2) provided by a public or private nonprofit charitable organization or establishment to elderly, infirm, or needy individuals or individuals with blindness or other disabilities in their homes or at central locations; or (3) provided by private establishments that contract with the appropriate agency of the Commonwealth to offer food, food products, or beverages for immediate consumption at concession prices to elderly, infirm, or needy individuals or individuals with blindness or other disabilities in their homes or at central locations.\n\t\t\tIn addition, as set forth in § 51.5-98, no blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Blind and Vision Impaired and located on property acquired and used by the United States for any military or naval purpose shall be required to collect and remit meals taxes.B\n\nNotwithstanding any other provision of this section, no city or town shall levy any tax under this section upon alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption or food purchased for human consumption as “food” is defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant to that act, except for the following items: sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and nonfactory sealed beverages.C\n\nAny city or town that is authorized to levy a tax on admissions may levy the tax on admissions paid for any event held at facilities that are not owned by the city or town at a lower rate than the rate levied on admissions paid for any event held at its city- or town-owned civic centers, stadiums, and amphitheaters.D\n\nExpired.","order_by":null,"text":{"0":{"id":301726,"text":"The provisions of Chapter 6 (§ 58.1-600 et seq.) to the contrary notwithstanding, any city or town having general taxing powers established by charter pursuant to or consistent with the provisions of § 15.2-1104 and, to the extent authorized in this chapter, any county may impose excise taxes on cigarettes, admissions, transient room rentals, meals, and travel campgrounds. No such taxes on meals may be imposed on (i) that portion of the amount paid by the purchaser as a discretionary gratuity in addition to the sales price of the meal; (ii) that portion of the amount paid by the purchaser as a mandatory gratuity or service charge added by the restaurant in addition to the sales price of the meal, but only to the extent that such mandatory gratuity or service charge does not exceed 20 percent of the sales price; or (iii) food and beverages sold through vending machines or on any tangible personal property purchased with food coupons issued by the U.S. Department of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children. No such taxes on meals may be imposed when sold or provided by (a) restaurants, as such term is defined in § 35.1-1, to their employees as part of their compensation when no charge is made to the employee; (b) volunteer fire departments and volunteer emergency medical services agencies; nonprofit churches or other religious bodies; or educational, charitable, fraternal, or benevolent organizations, the first three times per calendar year and, beginning with the fourth time, on the first $100,000 of gross receipts per calendar year from sales of meals (excluding gross receipts from the first three times), as a fundraising activity, the gross proceeds of which are to be used by such church, religious body or organization exclusively for nonprofit educational, charitable, benevolent, or religious purposes; (c) churches that serve meals for their members as a regular part of their religious observances; (d) public or private elementary or secondary schools or institutions of higher education to their students or employees; (e) hospitals, medical clinics, convalescent homes, nursing homes, or other extended care facilities to patients or residents thereof; (f) day care centers; (g) homes for aged or infirm individuals, individuals with disabilities, battered women, narcotic addicts, or alcoholics; (h) age-restricted apartment complexes or residences with restaurants, not open to the public, where meals are served and fees are charged for such food and beverages and are included in rental fees; or (i) sellers at local farmers markets and roadside stands, when such sellers’ annual income from such sales does not exceed $2,500. For the exemption described in clause (i), the sellers’ annual income shall include income from sales at all local farmers markets and roadside stands, not just those sales occurring in the locality imposing the tax.\n\t\t\tAlso, the tax shall not be levied on meals: (1) when used or consumed and paid for by the Commonwealth, any political subdivision of the Commonwealth, or the United States; (2) provided by a public or private nonprofit charitable organization or establishment to elderly, infirm, or needy individuals or individuals with blindness or other disabilities in their homes or at central locations; or (3) provided by private establishments that contract with the appropriate agency of the Commonwealth to offer food, food products, or beverages for immediate consumption at concession prices to elderly, infirm, or needy individuals or individuals with blindness or other disabilities in their homes or at central locations.\n\t\t\tIn addition, as set forth in § 51.5-98, no blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Blind and Vision Impaired and located on property acquired and used by the United States for any military or naval purpose shall be required to collect and remit meals taxes.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":301727,"text":"Notwithstanding any other provision of this section, no city or town shall levy any tax under this section upon alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption or food purchased for human consumption as “food” is defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant to that act, except for the following items: sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and nonfactory sealed beverages.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":301728,"text":"Any city or town that is authorized to levy a tax on admissions may levy the tax on admissions paid for any event held at facilities that are not owned by the city or town at a lower rate than the rate levied on admissions paid for any event held at its city- or town-owned civic centers, stadiums, and amphitheaters.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":301729,"text":"Expired.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":16620,"edition_id":1,"name":"Other Permissible Taxes","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 04:27:59","date_modified":"2026-06-26 04:27:59","permalink":{"id":258633,"object_type":"structure","relational_id":16620,"identifier":"8","token":"58.1\/III\/38\/8","url":"\/58.1\/III\/38\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84184,"structure_id":16620,"section_number":"58.1-3840","catch_line":"Certain excise taxes permitted","url":"\/58.1-3840\/","token":"58.1\/III\/38\/8\/58.1-3840","metadata":false},{"id":72880,"structure_id":16620,"section_number":"58.1-3841","catch_line":"Situs for taxation of the sale of food and beverages","url":"\/58.1-3841\/","token":"58.1\/III\/38\/8\/58.1-3841","metadata":false},{"id":87017,"structure_id":16620,"section_number":"58.1-3842","catch_line":"Combined transient occupancy and food and beverage tax","url":"\/58.1-3842\/","token":"58.1\/III\/38\/8\/58.1-3842","metadata":false},{"id":78016,"structure_id":16620,"section_number":"58.1-3843","catch_line":"Scope of transient occupancy tax","url":"\/58.1-3843\/","token":"58.1\/III\/38\/8\/58.1-3843","metadata":false}],"next_section":{"id":72880,"structure_id":16620,"section_number":"58.1-3841","catch_line":"Situs for taxation of the sale of food and beverages","url":"\/58.1-3841\/","token":"58.1\/III\/38\/8\/58.1-3841","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3840\/","history_text":"

This law was first created in 1984. The record of its establishment is cataloged in chapter 675 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. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online. It has been modified 12 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 1986, chapters 545 and 605; in 1989, chapters 314 and 391; in 1999, chapter 366<\/a>; in 2000, chapter 626<\/a>; in 2003, chapter 12<\/a>; in 2005, chapter 106<\/a>; in 2006, chapters 568<\/a> and 602<\/a>; in 2009, chapter 415<\/a>; in 2014, chapter 673<\/a>; in 2015, chapters 502<\/a> and 503<\/a>; in 2020, chapters 241<\/a>, 1214<\/a>, and 1263<\/a>; in 2023, chapters 148<\/a> and 149<\/a>.<\/p>","references":[{"id":85668,"section_number":"15.2-5814","catch_line":"Entitlement to sales tax revenues derived from a major league baseball stadium","order_by":null,"url":"\/15.2-5814\/"},{"id":76354,"section_number":"4.1-128","catch_line":"Local ordinances or resolutions regulating or taxing alcoholic beverages","order_by":null,"url":"\/4.1-128\/"},{"id":54540,"section_number":"58.1-1743","catch_line":"(For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax","order_by":null,"url":"\/58.1-1743\/"},{"id":81889,"section_number":"58.1-1744","catch_line":"(For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax","order_by":null,"url":"\/58.1-1744\/"}],"refers_to":[{"id":69883,"section_number":"15.2-1104","catch_line":"Taxes and assessments","order_by":null,"url":"\/15.2-1104\/"},{"id":61152,"section_number":"35.1-1","catch_line":"Definitions","order_by":null,"url":"\/35.1-1\/"},{"id":58540,"section_number":"51.5-98","catch_line":"Exemption from taxation; collection and remittance of sales and meals taxes","order_by":null,"url":"\/51.5-98\/"},{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"}],"permalink":{"id":258635,"object_type":"law","relational_id":84184,"identifier":"58.1-3840","token":"58.1\/III\/38\/8\/58.1-3840","url":"\/58.1-3840\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3840\/","token":"58.1\/III\/38\/8\/58.1-3840","dublin_core":{"Title":"Certain excise taxes permitted","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3840","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The provisions of Chapter 6 (§ 58.1-600<\/a> et seq.) to the contrary notwithstanding, any city or town having general taxing powers established by charter pursuant to or consistent with the provisions of § 15.2-1104<\/a> and, to the extent authorized in this chapter, any county may impose excise taxes on cigarettes, admissions, transient room rentals, meals, and travel campgrounds. No such taxes on meals may be imposed on (i) that portion of the amount paid by the purchaser as a discretionary gratuity in addition to the sales price of the meal; (ii) that portion of the amount paid by the purchaser as a mandatory gratuity or service charge added by the restaurant in addition to the sales price of the meal, but only to the extent that such mandatory gratuity or service charge does not exceed 20 percent of the sales price; or (iii) food and beverages sold through vending machines or on any tangible personal property purchased with food coupons issued by the U.S. Department<\/span> of Agriculture under the Food Stamp Program or drafts issued through the Virginia Special Supplemental Food Program for Women, Infants, and Children. No such taxes on meals may be imposed when sold or provided by (a) restaurants, as such term is defined in § 35.1-1<\/a>, to their employees as part of their compensation when no charge is made to the employee; (b) volunteer fire departments<\/span> and volunteer emergency medical services agencies; nonprofit churches or other religious bodies; or educational, charitable, fraternal, or benevolent organizations, the first three times per calendar year and, beginning with the fourth time, on the first $100,000 of gross receipts per calendar year from sales of meals (excluding gross receipts from the first three times), as a fundraising activity, the gross proceeds of which are to be used by such church, religious body or organization exclusively for nonprofit educational, charitable, benevolent, or religious purposes; (c) churches that serve meals for their members as a regular part of their religious observances; (d) public or private elementary or secondary schools or institutions of higher education to their students or employees; (e) hospitals, medical clinics, convalescent homes, nursing homes, or other extended care facilities to patients or residents<\/span> thereof; (f) day care centers; (g) homes for aged or infirm individuals, individuals with disabilities, battered women, narcotic addicts, or alcoholics; (h) age-restricted apartment complexes or residences with restaurants, not open to the public, where meals are served and fees are charged for such food and beverages and are included in rental fees; or (i) sellers at local farmers markets and roadside stands, when such sellers’ annual income from such sales does not exceed $2,500. For the exemption described in clause (i), the sellers’ annual income shall include income from sales at all local farmers markets and roadside stands, not just those sales occurring in the locality imposing the tax.\n\t\t\tAlso, the tax shall not be levied on meals: (1) when used or consumed and paid for by the Commonwealth, any political subdivision of the Commonwealth, or the United States; (2) provided by a public or private nonprofit charitable organization or establishment to elderly, infirm, or needy individuals or individuals with blindness or other disabilities in their homes or at central locations; or (3) provided by private establishments that contract<\/span> with the appropriate agency of the Commonwealth to offer food, food products, or beverages for immediate consumption at concession prices to elderly, infirm, or needy individuals or individuals with blindness or other disabilities in their homes or at central locations.\n\t\t\tIn addition, as set forth in § 51.5-98<\/a>, no blind person operating a vending stand or other business enterprise under the jurisdiction<\/span> of the Department<\/span> for the Blind and Vision Impaired and located on property acquired and used by the United States for any military or naval purpose shall be required to collect and remit meals taxes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Notwithstanding any other provision of this section, no city or town shall levy<\/span> any tax under this section upon alcoholic beverages sold in factory sealed<\/span> containers and purchased for off-premises consumption or food purchased for human consumption as “food” is defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant to that act, except for the following items: sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and nonfactory sealed<\/span> beverages. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any city or town that is authorized to levy<\/span> a tax on admissions may levy<\/span> the tax on admissions paid for any event held at facilities that are not owned by the city or town at a lower rate than the rate levied on admissions paid for any event held at its city- or town-owned civic centers, stadiums, and amphitheaters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Expired. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN EXCISE TAXES PERMITTED (\u00a7 58.1-3840)\n\nA. The provisions of Chapter 6 (§ 58.1-600 et seq.) to the contrary\nnotwithstanding, any city or town having general taxing powers established by\ncharter pursuant to or consistent with the provisions of § 15.2-1104 and,\nto the extent authorized in this chapter, any county may impose excise taxes on\ncigarettes, admissions, transient room rentals, meals, and travel campgrounds.\nNo such taxes on meals may be imposed on (i) that portion of the amount paid by\nthe purchaser as a discretionary gratuity in addition to the sales price of the\nmeal; (ii) that portion of the amount paid by the purchaser as a mandatory\ngratuity or service charge added by the restaurant in addition to the sales\nprice of the meal, but only to the extent that such mandatory gratuity or\nservice charge does not exceed 20 percent of the sales price; or (iii) food and\nbeverages sold through vending machines or on any tangible personal property\npurchased with food coupons issued by the U.S. Department of Agriculture under\nthe Food Stamp Program or drafts issued through the Virginia Special\nSupplemental Food Program for Women, Infants, and Children. No such taxes on\nmeals may be imposed when sold or provided by (a) restaurants, as such term is\ndefined in § 35.1-1, to their employees as part of their compensation when\nno charge is made to the employee; (b) volunteer fire departments and volunteer\nemergency medical services agencies; nonprofit churches or other religious\nbodies; or educational, charitable, fraternal, or benevolent organizations, the\nfirst three times per calendar year and, beginning with the fourth time, on the\nfirst $100,000 of gross receipts per calendar year from sales of meals\n(excluding gross receipts from the first three times), as a fundraising\nactivity, the gross proceeds of which are to be used by such church, religious\nbody or organization exclusively for nonprofit educational, charitable,\nbenevolent, or religious purposes; (c) churches that serve meals for their\nmembers as a regular part of their religious observances; (d) public or private\nelementary or secondary schools or institutions of higher education to their\nstudents or employees; (e) hospitals, medical clinics, convalescent homes,\nnursing homes, or other extended care facilities to patients or residents\nthereof; (f) day care centers; (g) homes for aged or infirm individuals,\nindividuals with disabilities, battered women, narcotic addicts, or alcoholics;\n(h) age-restricted apartment complexes or residences with restaurants, not open\nto the public, where meals are served and fees are charged for such food and\nbeverages and are included in rental fees; or (i) sellers at local farmers\nmarkets and roadside stands, when such sellers’ annual income from such\nsales does not exceed $2,500. For the exemption described in clause (i), the\nsellers’ annual income shall include income from sales at all local\nfarmers markets and roadside stands, not just those sales occurring in the\nlocality imposing the tax.\n\t\t\tAlso, the tax shall not be levied on meals: (1) when used or consumed and\npaid for by the Commonwealth, any political subdivision of the Commonwealth, or\nthe United States; (2) provided by a public or private nonprofit charitable\norganization or establishment to elderly, infirm, or needy individuals or\nindividuals with blindness or other disabilities in their homes or at central\nlocations; or (3) provided by private establishments that contract with the\nappropriate agency of the Commonwealth to offer food, food products, or\nbeverages for immediate consumption at concession prices to elderly, infirm, or\nneedy individuals or individuals with blindness or other disabilities in their\nhomes or at central locations.\n\t\t\tIn addition, as set forth in § 51.5-98, no blind person operating a\nvending stand or other business enterprise under the jurisdiction of the\nDepartment for the Blind and Vision Impaired and located on property acquired\nand used by the United States for any military or naval purpose shall be\nrequired to collect and remit meals taxes.\n\nB. Notwithstanding any other provision of this section, no city or town shall\nlevy any tax under this section upon alcoholic beverages sold in factory sealed\ncontainers and purchased for off-premises consumption or food purchased for\nhuman consumption as “food” is defined in the Food Stamp Act of\n1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant\nto that act, except for the following items: sandwiches, salad bar items sold\nfrom a salad bar, prepackaged single-serving salads consisting primarily of an\nassortment of vegetables, and nonfactory sealed beverages.\n\nC. Any city or town that is authorized to levy a tax on admissions may levy the\ntax on admissions paid for any event held at facilities that are not owned by\nthe city or town at a lower rate than the rate levied on admissions paid for any\nevent held at its city- or town-owned civic centers, stadiums, and\namphitheaters.\n\nD. Expired.\n\nHISTORY: 1984, c. 675; 1986, cc. 545, 605; 1989, cc. 314, 391; 1999, c. 366;\n2000, c. 626; 2003, c. 12; 2005, c. 106; 2006, cc. 568, 602; 2009, c. 415; 2014,\nc. 673; 2015, cc. 502, 503; 2020, cc. 241, 1214, 1263; 2023, cc. 148, 149.","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}}