Alcoholic beverage control; delivery permits. (HB2367)

Introduced By

Del. Barry Knight (R-Virginia Beach)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

Alcoholic beverage control; delivery permits. Allows an independent contractor to make deliveries of beer, wine, and farm wine on behalf of a delivery permittee, provided that the permittee has entered into a written agreement with the independent contractor establishing that the permittee shall be vicariously liable for certain violations of alcoholic beverage control laws or regulations committed by the independent contractor relating to any deliveries of beer, wine, or farm wine made on behalf of the permittee. The bill provides that a delivery permittee is only required to collect the taxes due to the Commonwealth and remit any excise taxes monthly to the Alcoholic Beverage Control Authority and any sales taxes to the Department of Taxation for each delivery the permittee makes if such taxes have not already been paid. The bill specifies that delivery permittees must keep records of all deliveries for a period of at least two years and, in addition to current recordkeeping requirements, requires delivery permittees to keep records of the brands of wine and beer delivered and the signatures of the purchasers to whom the wine and beer is delivered. The bill provides that delivery permittees are only required to submit a monthly report to the Authority for any month during which a permittee makes a delivery for which the permittee is required to collect and remit taxes due to the Commonwealth. Amends § 4.1-204, § 4.1-212.1, of the Code of Virginia. Read the Bill »

Status

01/16/2019: Awaiting a Vote in the General Laws Committee

History

DateAction
01/08/2019Committee
01/08/2019Prefiled and ordered printed; offered 01/09/19 19102604D
01/08/2019Referred to Committee on General Laws
01/16/2019Assigned GL sub: Subcommittee #3

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