                                 CODE OF VIRGINIA

FEES ON LOCAL LICENSES (§ 4.1-233.1)

A. In addition to the state license taxes, the annual local license taxes that
may be collected shall not exceed the following sums:

   1. Manufacturer licenses. For each:
   				a. Distiller&#8217;s license and limited distiller&#8217;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;
   				b. 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;
   				c. Winery license, $50; and
   				d. Farm winery license, $50.

   2. Wholesale licenses. For each:
   				a. Wholesale beer license, in a city, $250, and in a county or town, $75;
   and
   				b. Wholesale wine license, $50.

   3. Retail licenses — mixed beverage. For each:
   				a. 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. With a seating capacity at tables for up to 100 persons, $200;

      2. With a seating capacity at tables for more than 100 but not more than 150
      persons, $350;

      3. With a seating capacity at tables for more than 150 persons but not more
      than 500 persons, $500;

      4. With a seating capacity at tables for more than 500 persons but not more
      than 1,000 persons, $650; and

      5. With a seating capacity at tables for more than 1,000 persons, $800;
      					b. Mixed beverage restaurant license for restaurants located on the
      premises of and operated by private, nonprofit clubs, $350;
      					c. 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, &#8220;gaming station&#8221; means
      each slot machine and each casino gaming table that is in active use, as
      determined annually on December 31;
      					d. Mixed beverage caterer&#8217;s license, $500;
      					e. Mixed beverage limited caterer&#8217;s license, $100;
      					f. Annual mixed beverage sports facility license, $300;
      					g. Limited mixed beverage restaurant license:

      1. With a seating capacity at tables for up to 100 persons, $100;

      2. With a seating capacity at tables for more than 100 but not more than 150
      persons, $250; or

      3. With a seating capacity at tables for more than 150 persons, $400;
      					h. Annual mixed beverage performing arts facility license, $300;
      					i. Bed and breakfast license, $40;
      					j. Museum license, $10;
      					k. Commercial lifestyle center license, $60; and
      					l. Annual mixed beverage special events license, $300.

   4. Retail licenses &#x2014; on-and-off-premises wine and beer. For each
   on-and-off premises wine and beer license issued to:
   				a. Hotels, restaurants, and clubs, in a city, $150, and in a county or
   town, $37.50;
   				b. Hospitals, $10;
   				c. Rural grocery stores, $37.50; and
   				d. Historic cinema houses, $20.

   5. Retail licenses &#x2014; off-premises wine and beer. For each:
   				a. Retail off-premises wine and beer license, in a city, $150, and in a
   county or town, $37.50;
   				b. Gourmet brewing shop license, $150; and
   				c. Confectionery license, $20.

   6. Retail licenses — banquet, special event, and tasting licenses. For each:
   				a. Per-day event licenses. For each:

      1. Banquet license, $5 per license granted by the Board, except for banquet
      licenses granted by the Board pursuant to subsection A of &#xA7; 4.1-215,
      which shall be $20 per license;

      2. Mixed beverage special events license, $10 for each day of each event;

      3. Mixed beverage club events license, $10 for each day of each event; and

      4. Tasting license, $10.
      					b. Annual licenses. For each:

      1. Annual banquet license, $15;

      2. 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;

      3. Annual mixed beverage banquet license, $75;

      4. Equine sporting event license, $10; and

      5. Annual arts venue event license, $10.

   7. Retail licenses &#x2014; 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. Retail licenses &#x2014; shipper, bottler, and related licenses. For each:
   				a. Wine and beer shipper&#8217;s license, $10; and
   				b. Bottler license, $500.

B. 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.

C. Merchants&#8217; and restaurants&#8217; license taxes. The governing body of
each county, city, or town in the Commonwealth, in imposing local wholesale
merchants&#8217; license taxes measured by purchases, local retail
merchants&#8217; 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&#8217; or local restaurant
license tax, but such local merchants&#8217; and local restaurant license taxes
may be in addition to the local alcoholic beverage license taxes authorized by
this chapter.
			The 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&#8217; license taxation under the ordinance,
and in computing the local wholesale merchants&#8217; 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&#8217; license tax equal to the local
wholesale beer license tax paid by such wholesaler and (ii) a wholesale wine
licensee to local merchants&#8217; license taxation under the ordinance, and in
computing the local wholesale merchants&#8217; 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&#8217; license tax equal to the
local wholesale wine licensee license tax paid by such wholesale wine licensee.

D. 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.

E. 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.

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.