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Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-3721

License exemptions for coin machine operators

Official textlaw.lis.virginia.gov

The coin machine operator's license tax authorized by § 58.1-3720 shall not be applicable to operators of weighing machines, automatic baggage or parcel checking machines or receptacles, nor to operators of vending machines which are so constructed as to do nothing but vend goods, wares and merchandise or postage stamps or provide service only, nor to operators of viewing machines or photomat machines, nor operators of devices or machines affording rides to children or for the delivery of newspapers.

Last amended: Code 1950, § 58-359; 1954, c. 522; 1958, c. 510; 1966, c. 562; 1968, c. 610; 1976, c. 719; 1984, c. 675.

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Nearby sections (25 sections)
  1. 58.1-3713.3 · Validation of local coal and gas severance tax ordinances…
  2. 58.1-3713.4 · Additional one percent tax on gas
  3. 58.1-3713.5 · Repealed
  4. 58.1-3714 · Contractors; credits against tax; effect upon authority of…
  5. 58.1-3715 · License requirements for contractors
  6. 58.1-3715.1 · License requirements for mobile food units
  7. 58.1-3716 · Wholesale merchants
  8. 58.1-3717 · Peddlers; itinerant merchants
  9. 58.1-3718 · Counties, cities and towns authorized to levy a license tax…
  10. 58.1-3719 · Limitations on license taxes imposed on peddlers, itinerant…
  11. 58.1-3719.1 · Direct sellers; rate limitation
  12. 58.1-3720 · Amusement machines; gross receipts tax on amusement…
  13. 58.1-3721 · License exemptions for coin machine operators
  14. 58.1-3722 · Stickers to evidence payment of tax
  15. 58.1-3723 · Penalty
  16. 58.1-3724 · Bondsmen
  17. 58.1-3725 · Repealed
  18. 58.1-3726 · Fortune-tellers, clairvoyants and practitioners of palmistry
  19. 58.1-3727 · Photographers with no regularly established place of…
  20. 58.1-3728 · Carnivals, circuses, speedways; penalties; certain…
  21. 58.1-3729 · Permanent coliseums, arenas or auditoriums; limitations
  22. 58.1-3730 · Savings institutions and credit unions; limitations
  23. 58.1-3730.1 · Industrial loan associations and agricultural credit…
  24. 58.1-3731 · Certain public service corporations; rate limitation
  25. 58.1-3732 · Exclusions and deductions from "gross receipts."
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