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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>67702</law_id><section_number>58.1-3722</section_number><catch_line>Stickers to evidence payment of tax</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="37">License Taxes</unit></structure><text>
						<section><p>The commissioner of the revenue of any county, city or town imposing a tax on operators of coin machines or devices as provided in &#xA7;&#xA0;<a class="law" title="Amusement machines; gross receipts tax on amusement operators" href="/58.1-3720/">58.1-3720</a> shall prepare and <span class="dictionary">issue</span> a license which, when signed by the commissioner of the revenue issuing such license, shall <span class="dictionary">evidence</span> the payment of the license tax.
		Every operator shall furnish to the commissioner of the revenue of any county, city or town imposing a license tax on the operation of such machines pursuant to &#xA7;&#xA0;<a class="law" title="Amusement machines; gross receipts tax on amusement operators" href="/58.1-3720/">58.1-3720</a>, a complete list of all machines on location and the address of each location on or before January 31 of each year.
		Each machine shall have conspicuously located thereon a decal, sticker or other adhesive label, no less than 1 x 2 inches in size, clearly denoting the operator&#x2019;s name and address.</p></section></text><history>Code 1950, &#xA7; 58-357; 1976, c. 719; 1984, c. 675.</history><metadata></metadata></law>
