58.1-1707 - Tax levied. - Virginia Statutes

§ 58.1-1707. Tax levied.

A. There is hereby levied and imposed upon every person in the Commonwealthengaged in business as a manufacturer, wholesaler, distributor or retailer ofproducts enumerated in § 58.1-1708 an annual litter tax of ten dollars foreach establishment from which such business is conducted.

B. In addition to the tax levied in subsection A, each person engaged inbusiness as a manufacturer, wholesaler, distributor or retailer of productsenumerated in category 2, 4 or 5 of § 58.1-1708 shall pay an additionalannual litter tax of fifteen dollars for each establishment from which suchbusiness is conducted.

C. For purposes of the tax levied in this section, a vending machine shallnot be deemed a separate establishment. Any person engaged in the business ofselling goods, wares and merchandise through the use of coin-operated vendingmachines shall pay an annual litter tax only with respect to eachestablishment from which goods, wares or merchandise are stored, kept orassembled for purposes of supplying such vending machines.

(Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c.675.)