SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY ––-- 2023 SESSION CHAPTER E551 An Act to amend and reenact §§ 4.1-231.1 and 4.1-233.1 of the Code of Virginia, relating to alcoholic beverage control;

R O [H 2336] Approved LMarch L26, 2023 Be it enacted by the General Assembly of Virginia:

That §§ 4.1-231.1 and 4.1-233.1 of the Code of Virginia are amended and reenacted as followsEfollows: § 4.1-231.1.

§ 4.1-231.1.

DA. 1.

(Contingent expiration date) The annual fees on state licenses shall be as follows:

1.

annual fees on state licenses shall be as follows:

if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $4,060;during such year, $2,725;

and if more than 36,000 gallonsb. manufactured during such year, $4,060;

b.

if not more than 10,000 barrels of beer H manufactured during the year in which the license is granted, $2,350;

and if more than 10,000 b2rrelsbarrels manc.manufactured during such year, $4,690;

Wineryc. license, if not more than 5,000 gallons of wine manufactured during the year in which the license is granted, $215, and if more than 5,000 gallons manufactured during such year, $4,210;E d.

Winery license, if not more than 5,000 gallons of wine manufactured during the year in which the license is granted, $215, and if more than 5,000 gallons manufactured during such year, $4,210;

d.

R e.

(1) Wholesale beer license, $1,005 for any wholesaler who sells 300,000 cases of beer a year or less, $1,545 for any wholesaler who sells more than 300,000 but not more than 600,000 cases of beer a yea(2)year, Wholesaleand beer$2,010 licensefor applicableany towholesaler twowho orsells more premises,than the600,000 annualcases stateof licensebeer tax shall be the amount set forth in subdivision a (1),year; multiplied by the number of separate locations covered by the license;

and (2) Wholesale beer license applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision a (1), multiplied by the number of separate locations covered by the license;

and (2) Wholesale wine license, including that granted pursuant to subdivision 3 of § 4.1-206.2, applicable to two or more premises, the annual state license tax shall be the amount set forth in subdivision b (1), multiplied by the number of separate locations covered by the license.

(3) With a seating capacity at tables for more than 150 persons but not more than 500 persons, $1,(4)$1,980; With a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $2,500;

(4) With a seating capacity at tables for more than 500 persons but not more than 1,000 persons, $2,500;

and c.(3) With an average yearly membership of more than 500 resident members, $3,410;

c.

For the purposes of this subdivision, "gaming station" of 4 means each slot machine and each casino gaming table that is in active use, as determined annually on December 31;

of 4 d.

Such tax shall not be of 4 refundable, except as provided in § 4.1-232.

Nothing in this chapter shall exempt any licensee from any state merchants' license or stEtestate restaurant license or any other state tax.

In ascertaining the liabilitRliability of a beer of 4 wholesaler to merchants' license taxation, however, and in computing the wholesale merchants' license the liability of a wholesale wine distributor to merchants' license taxation, and in computing theaining wholesale merchants' license tax on a wholesalebeer winewholesaler, distributor, the first $163,800 of winebeer purchases shall be disregarded.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.

E § 4.1-233.1.

36,000a. gallons manufactured during such year, $750;

Distiller's license and limited distiller's license, if more than 5,000 gallons but not more than 36,000 gallons manufactured duringthanduring such year, $1,000;$750;

if more than 36,000 gallons manufactured during such year, $1,000;

Brewery license and limited brewery license, if not more than 500 barrels of beer manufacHuredmanufactured during the year in which the license is granted, $250, and if more than 500 barrels manufactured during such year, $1,000;

3 c.

and 6 d.

R 2.

and 3.b.

Wholesale wine license, $50.