§ 26-938. Same—Persons holding mixed beverage license issued by State.

(a)

Every person holding a mixed beverage license issued by the State Alcoholic Beverage Control Board shall pay an annual license tax as follows:

(1)	Persons operating restaurants, including restaurants located on the premises of and operated by hotels or motels, and with a seating capacity as indicated:
	a.	Up to 100 persons	$200.00
	b.	101-150 persons	350.00
	c.	More than 150 persons	500.00
(2)	A private nonprofit club operating a restaurant located on the premises of such club		350.00

 

(b)

Taxes levied under this section shall be in addition to those levied in Section 26-937. Each license issued pursuant to this section shall designate the place where the business of the licensee will be conducted, and a separate license shall be required for each separate place of business. No license issued pursuant to this section shall be assigned or transferred, but may be amended to show a change in the place of business.

(Code 1993, § 27-378; Code 2004, § 98-710)

State Law reference— Authority of city to impose a license tax on persons holding state mixed beverage licenses, Code of Virginia, § 4.1-205.

(Code 1993, § 27-378; Code 2004, § 98-710)

State law reference

Authority of city to impose a license tax on persons holding state mixed beverage licenses, Code of Virginia, § 4.1-205.