§ 58.1-1707. Tax levied
A. There is hereby levied and imposed upon every person in the Commonwealth engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in § 58.1-1708 an annual litter tax of ten dollars for each establishment from which such business is conducted.
B. In addition to the tax levied in subsection A, each person engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in category 2, 4 or 5 of § 58.1-1708 shall pay an additional annual litter tax of fifteen dollars for each establishment from which such business is conducted.
C. For purposes of the tax levied in this section, a vending machine shall not be deemed a separate establishment. Any person engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machines shall pay an annual litter tax only with respect to each establishment from which goods, wares or merchandise are stored, kept or assembled for purposes of supplying such vending machines.
(Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c. 675.)
Sections: Previous 58.1-1700 58.1-1701 58.1-1702 58.1-1703 58.1-1704 58.1-1705 58.1-1706 58.1-1707 58.1-1708 58.1-1709 58.1-1710 58.1-1711 58.1-1712 58.1-1713 58.1-1714 NextLast modified: April 16, 2009