§ 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 […]
§ 4.1-226. Grounds for which Board shall suspend or revoke licenses
The Board shall suspend or revoke any license, other than a brewery license, in which case the Board may impose penalties as provided in § 4.1-227, if it finds that: 1. A licensee has violated or permitted the violation of § 18.2-331, relating to the illegal possession of a gambling device, upon the premises for […]
§ 4.1-227. Suspension or revocation of licenses; notice and hearings; imposition of penalties
A. Except for temporary licenses, before the Board may impose a civil penalty against a brewery licensee or suspend or revoke any license, reasonable notice of such proposed or contemplated action shall be given to the licensee in accordance with the provisions of § 2.2-4020 of the Administrative Process Act (§ 2.2-4000 et seq.). Notwithstanding […]
§ 4.1-228. Suspension or revocation; disposition of beverages on hand; termination
A. Alcoholic beverages, other than beer and wine, owned by or in possession of, or for sale by, any licensee at the time the license of such person is suspended or revoked may be disposed of as follows: 1. Sold by such person to the Board at prices and terms agreed upon by the Board […]
§ 4.1-229. Suspension or revocation of permits; grounds; notice and hearing; exception
A. The Board may suspend or revoke any permit. The suspension or revocation of any permit shall be in accordance with §§ 4.1-225 and 4.1-227. B. This section shall not apply to temporary permits granted under § 4.1-212 which may be revoked summarily in the same manner as a temporary license may be revoked under […]
§ 4.1-230. Applications for licenses; publication; notice to localities; fees; permits
A. Every person intending to apply for any license authorized by this chapter shall file with the Board an application on forms provided by the Board and a statement in writing by the applicant swearing and affirming that all of the information contained therein is true. Applicants for retail licenses for establishments that serve food […]
§ 4.1-223. Conditions under which Board shall refuse to grant licenses
The Board shall refuse to grant any: 1. Wholesale beer or wine license to any person, unless such person has established or will establish a place or places of business within the Commonwealth at which will be received and from which will be distributed all alcoholic beverages sold by such person in the Commonwealth. However, […]
§ 4.1-224. Notice and hearings for refusal to grant licenses; Administrative Process Act; exceptions
A. The action of the Board in granting or in refusing to grant any license shall be subject to review in accordance with the Administrative Process Act (§ 2.2-4000 et seq.), except as provided in subsections B and C. Review shall be limited to the evidential record of the proceedings provided by the Board. Both […]
§ 4.1-225. Grounds for which Board may suspend or revoke licenses
The Board may suspend or revoke any license other than a brewery license, in which case the Board may impose penalties as provided in § 4.1-227, if it has reasonable cause to believe that: 1. The licensee, or if the licensee is a partnership, any general partner thereof, or if the licensee is an association, […]