Source: https://vacode.org/4.1-231/
Timestamp: 2019-04-19 13:21:32+00:00

Document:
m. Art instruction studio license, $ 100.
g. Internet wine retailer license, $ 150.
i. Retail off-premises brewery license, $ 120, which shall include a delivery permit.
k. Gourmet oyster house license, $ 230.
With a seating capacity at tables for more than 150 persons, $ 1,430.
With an average yearly membership of more than 500 resident members, $ 2,765.
$ 1,475 for each license granted to a common carrier of passengers by airplane.
n. Annual mixed beverage performing arts facility license, $ 560.
6. Temporary licenses. For each temporary license authorized by § 4.1-211, one-half of the tax imposed by this section on the license for which the applicant applied.
B. The tax on each such license, except banquet and mixed beverage special events licenses, shall be subject to proration to the following extent: If the license is granted in the second quarter of any year, the tax shall be decreased by one-fourth; if granted in the third quarter of any year, the tax shall be decreased by one-half; and if granted in the fourth quarter of any year, the tax shall be decreased by three-fourths.If the license on which the tax is prorated is a distiller’s license to manufacture not more than 5,000 gallons of alcohol or spirits, or both, during the year in which the license is granted, or a winery license to manufacture not more than 5,000 gallons of wine during the year in which the license is granted, the number of gallons permitted to be manufactured shall be prorated in the same manner.Should the holder of a distiller’s license or a winery license to manufacture not more than 5,000 gallons of alcohol or spirits, or both, or wine, apply during the license year for an unlimited distiller’s or winery license, such person shall pay for such unlimited license a license tax equal to the amount that would have been charged had such license been applied for at the time that the license to manufacture less than 5,000 gallons of alcohol or spirits or wine, as the case may be, was granted, and such person shall be entitled to a refund of the amount of license tax previously paid on the limited license.Notwithstanding the foregoing, the tax on each license granted or reissued for a period other than 12, 24, or 36 months shall be equal to one-twelfth of the taxes required by subsection A computed to the nearest cent, multiplied by the number of months in the license period, and then increased by five percent. Such tax shall not be refundable, except as provided in § 4.1-232.
C. Nothing in this chapter shall exempt any licensee from any state merchants’ license or state restaurant license or any other state tax. Every licensee, in addition to the taxes imposed by this chapter, shall be liable to state merchants’ license taxation and state restaurant license taxation and other state taxation the same as if the alcoholic beverages were nonalcoholic. In ascertaining the liability of a beer wholesaler to merchants’ license taxation, however, and in computing the wholesale merchants’ license tax on a beer wholesaler, the first $ 163,800 of beer purchases shall be disregarded; and in ascertaining the liability of a wholesale wine distributor to merchants’ license taxation, and in computing the wholesale merchants’ license tax on a wholesale wine distributor, the first $ 163,800 of wine purchases shall be disregarded.
D. In addition to the taxes set forth in this section, a fee of $ 5 may be imposed on any license purchased in person from the Board if such license is available for purchase online.
Code 1950, § 4-33; 1952, c. 535; 1960, c. 476; 1968, c. 609, § 4-98.18; 1970, c. 627; 1972, cc. 691, 717; 1974, c. 267; 1975, cc. 2, 483; 1976, c. 496; 1978, cc. 153, 190; 1979, c. 366; 1980, cc. 324, 524, 526, § 4-25.1; 1981, c. 410; 1982, cc. 66, 527; 1984, cc. 180, 200, 559; 1985, c. 457; 1986, cc. 190, 374; 1990, cc. 300, 390, 707, 810; 1991, c. 425; 1992, cc. 162, 350; 1993, c. 866; 1995, cc. 497, 518; 1996, cc. 584, 596, 604; 1998, cc. 489, 535; 1999, c. 325; 2000, cc. 1036, 1037, 1047, 1051, 1052; 2001, cc. 461, 845; 2003, cc. 1029, 1030; 2004, c. 487; 2004, Sp. Sess. I, c. 4; 2005, cc. 784, 911, 951; 2006, cc. 737, 845; 2006, Sp. Sess. I, c. 2; 2007, cc. 99, 101, 107, 295, 558, 799, 870, 932; 2008, c. 198; 2010, cc. 317, 561; 2011, cc. 6, 626; 2012, cc. 203, 237; 2013, c. 479; 2014, cc. 510, 637; 2015, cc. 348, 412, 695.
If you’re reading this for anything important, you should double-check its accuracy—read § 4.1-231 on the official Code of Virginia website.

References: § 4
 § 4
 § 4
 § 4
 § 4
 § 4