                                 CODE OF VIRGINIA

AMUSEMENT MACHINES; GROSS RECEIPTS TAX ON AMUSEMENT OPERATORS (§ 58.1-3720)

A. Any license tax imposed on amusement machines by any county, city or town
shall be imposed in any amount not exceeding the sum of $200 for the operation
of ten or more coin-operated amusement machines. For the operation of less than
ten coin-operated amusement machines, any county, city or town shall have
discretionary authority to impose on the operator such license tax less than
$200 as is deemed appropriate. The term &#8220;amusement operator&#8221; means
any person leasing, renting or otherwise furnishing or providing a coin-operated
amusement machine in the county, city or town; however, the term
&#8220;amusement operator&#8221; shall not include a person owning less than
three such machines and operating such machines on property owned or leased by
such person. Notwithstanding the situs requirements of &#xA7; 58.1-3707, any
county, city, or town may impose the license tax on the amusement operator when
his coin-operated machines are located therein.

B. In addition, any county, city or town may levy and provide for the assessment
and collection of a gross receipts tax on any amusement operator, as defined
herein, only on the share of the receipts actually received by such operator
from coin machines operated within that city, county or town. Any ordinance
imposing such tax shall be subject to the limitations in &#xA7; 58.1-3706 of
this chapter.

HISTORY: Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968,
c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc.
521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, cc. 565, 568, 570; 1980,
cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983,
c. 554; 1984, cc. 247, 675, 695.