The exercise of the powers granted by this subtitle shall be in all respects for the benefit of the people of the Commonwealth, for the increase of their commerce and prosperity, and for the improvement of their living conditions, and as the undertaking of activities in the furtherance of the purposes of the Authority constitutes the performance of essential governmental functions, the Authority shall not be required to pay any taxes or assessments upon any property acquired or used by the Authority under the provisions of this subtitle or upon the income therefrom, including sales and use taxes on the tangible personal property used in the operations of the Authority. The exemption granted in this section shall not be construed to extend to persons conducting on the premises of any property of the Authority businesses for which local or state taxes would otherwise be required.
2015, cc. 38, 730.
Structure Code of Virginia
Title 4.1 - Alcoholic Beverage and Cannabis Control
Chapter 1 - Definitions and General Provisions
§ 4.1-101. Virginia Alcoholic Beverage Control Authority created; public purpose
§ 4.1-101.01. Board of Directors; membership; terms; compensation
§ 4.1-101.03. Background investigations of Board members and Chief Executive Officer
§ 4.1-101.04. Financial interests of Board, employees, and family members prohibited
§ 4.1-101.05. Employees of the Authority
§ 4.1-101.06. Moneys of Authority
§ 4.1-101.07. Forms of accounts and records; audit; annual report
§ 4.1-101.08. Leases of property
§ 4.1-101.09. Exemptions from taxes or assessments
§ 4.1-101.011. Reversion to the Commonwealth
§ 4.1-103. General powers of Board
§ 4.1-103.01. Additional powers; access to certain tobacco sales records; inspections; penalty
§ 4.1-103.03. Additional powers; mediation; alternative dispute resolution; confidentiality
§ 4.1-103.1. Criminal history records check required on certain employees; reimbursement of costs
§ 4.1-104. Purchases by the Board
§ 4.1-105. Police power of members, agents and employees of Board
§ 4.1-106. Liability of Board members; suits by and against Board
§ 4.1-107. Counsel for members, agents and employees of Board
§ 4.1-108. Hearings; representation by counsel
§ 4.1-109. Hearings; allowances to witnesses
§ 4.1-110. Purchase orders of Board for alcoholic beverages
§ 4.1-111. Regulations of Board
§ 4.1-112. Regulations relating to transportation of beer and wine coolers
§ 4.1-112.2. Outdoor advertising; limitations; variances; compliance with Title 33.2
§ 4.1-113. Board not to regulate certain advertising in the interiors of retail establishments
§ 4.1-113.1. Outdoor advertising; compliance with Title 33.2
§ 4.1-114. Annual review of operations of certain mixed beverage licensees
§ 4.1-115. Reports and accounting systems of Board; auditing books and records
§ 4.1-116. Disposition of moneys collected by Board; creation of Enterprise Fund; reserve fund
§ 4.1-117. Disposition of net profits to localities
§ 4.1-118. Certain information not to be made public
§ 4.1-119. (Effective until July 1, 2024) Operation of government stores
§ 4.1-119. (Effective July 1, 2024) Operation of government stores
§ 4.1-119.1. Human trafficking hotline; posted notice required
§ 4.1-120. When government stores closed
§ 4.1-121. Referendum on establishment of government stores
§ 4.1-122. Effect of local option referenda
§ 4.1-123. Referendum on Sunday wine and beer sales; exception
§ 4.1-124. Referendum on the sale of mixed beverages
§ 4.1-125. Section 4.1-124 applicable to certain towns
§ 4.1-127. Contests of local option referenda
§ 4.1-128. Local ordinances or resolutions regulating or taxing alcoholic beverages
§ 4.1-129. Local ordinances regulating time of sale of wine and beer
§ 4.1-131. Importation of beverages under customs bonds and holding in warehouses; release
§ 4.1-133. Bailment system of warehousing; prohibited fees and charges