Section 190. Waiver of banquet license tax; qualifications; restrictions and conditions; exceptions

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.

Historical Notes

Derived from VR125-01-7 § 19, eff. December 12, 1985; amended, Volume 03, Issue 01, eff. November 12, 1986; Volume 05, Issue 02, eff. November 24, 1988; Volume 06, Issue 02, eff. November 23, 1989; Volume 07, Issue 04, eff. December 19, 1990; Volume 08, Issue 06, eff. January 15, 1992; Volume 09, Issue 06, eff. January 13, 1993; Volume 10, Issue 11, eff. March 23, 1994.

Statutory Authority

§§ 4.1-103, 4.1-111, and 4.1-204 of the Code of Virginia.