§ 4.1-239. Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions
A. On or before the tenth day of each month, each manufacturer, bottler, wholesaler or other person selling beer or wine coolers in the Commonwealth who is chargeable with the payment of excise taxes imposed by § 4.1-236 shall file a report under oath with the Board, on forms prescribed by the Board, showing the […]
§ 4.1-240. Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information
A. The Board may accept payment by any commercially acceptable means, including checks, credit cards, debit cards, and electronic funds transfers, for the taxes, penalties, or other fees imposed on a licensee in accordance with this subtitle. In addition, the Board may assess a service charge for the use of a credit or debit card. […]
§ 4.1-232. Refund of state license tax
A. The Board may correct erroneous assessments made by it against any person and make refunds of any amounts collected pursuant to erroneous assessments, or collected as taxes on licenses, which are subsequently refused or application therefor withdrawn, and to allow credit for any license taxes paid by any licensee for any license that is […]
§ 4.1-233. Repealed
Repealed by Acts 2020, cc. 1113 and 1114, as amended by Acts 2021, Sp. Sess. I, c. 82, effective January 1, 2022.
§ 4.1-233.1. Fees on local licenses
A. In addition to the state license taxes, the annual local license taxes that may be collected shall not exceed the following sums: 1. Manufacturer licenses. For each: a. Distiller’s license and limited distiller’s license, if more than 5,000 gallons but not more than 36,000 gallons manufactured during such year, $750; if more than 36,000 […]
§ 4.1-234. Tax on wine and other alcoholic beverages; exceptions
A. In addition to the taxes imposed pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1, a tax of 40 cents is levied on each liter of wine sold in the Commonwealth. Additionally, on vermouth and on farm winery wines sold to consumers by the Board the state tax shall be four percent […]
§ 4.1-235. Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments
A. The Board shall collect the state taxes levied pursuant to §§ 4.1-213 and 4.1-234 as follows: 1. Collection shall be from the purchaser at the time of or prior to sale, except as to sales made to wholesale wine licensees. Wholesale wine licensees shall collect the taxes at the time of or prior to […]
§ 4.1-236. Excise tax on beer and wine coolers; payment of tax; exceptions
A. There is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of: 1. Twenty-five and sixty-five hundredths cents per gallon per barrel; 2. Two cents per bottle on bottles of not more than seven ounces each; 3. Two and sixty-five hundredths cents per bottle on bottles […]
§ 4.1-237. Refund and adjustments on excise tax on beer and wine coolers
A. Whenever it is proved to the satisfaction of the Board that the tax levied pursuant to § 4.1-236 has been paid and that beer or wine coolers were or are (i) damaged, destroyed or otherwise deemed to be unsalable by reason of fire or any other providential cause before sale to the consumer, (ii) […]
§ 4.1-238. Bond required to secure excise tax liability on beer and wine coolers, and wine stored in bonded warehouses
A. Every manufacturer, bottler, or wholesaler, as a condition precedent to obtaining a license to sell beer or wine coolers to a licensed retailer, shall file a bond with the Board in such sum and with such surety as the Board deems adequate to cover the tax liability of each such manufacturer, bottler, or wholesaler. […]