Virginia Administrative Code
Title 3 - ALCOHOLIC BEVERAGE AND CANNABIS CONTROL
Agency 5 - VIRGINIA ALCOHOLIC BEVERAGE CONTROL AUTHORITY
Chapter 70 - OTHER PROVISIONS
Section 3VAC5-70-190 - Waiver of banquet license tax; qualifications; restrictions and conditions; exceptions
Universal Citation: 3 VA Admin Code 5-70-190
Current through Register Vol. 41, No. 9, December 16, 2024
A. Pursuant to § 4.1-111 of the Code of Virginia, the board may waive the banquet license tax for a duly organized not-for-profit corporation or association holding a nonprofit event. A "nonprofit event" means income from the event shall not exceed expenses for the event. Fixed costs, including but not limited to staff salaries, rent, utilities and depreciation, shall not be included as expenses.
B.
1. The applicant shall sign an affidavit certifying the not-for-profit status of the corporation or association and that the event being held is nonprofit.
2. The applicant may serve alcoholic beverages in any combination, the amount to be no more than that which equals the total alcohol content by volume in two kegs of beer (31 gallons).
3. The granting of a waiver is limited to two events per fiscal year (July 1 - June 30) for any qualifying corporation or association.
C. The board may issue a permit authorizing a variance from subdivision B 2 for good cause shown.
Statutory Authority
§§ 4.1-103, 4.1-111, and 4.1-204 of the Code of Virginia.
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