3 Va. Admin. Code § 5-70-190 - Waiver of banquet license tax; qualifications; restrictions and conditions; exceptions

A. The Virginia Alcoholic Beverage Control Authority (authority) 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 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 in an amount that equals no more than 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 through June 30) for any qualifying corporation or association.

C. The authority may issue a permit authorizing a variance from subdivision B 2 of this section for good cause shown.

Notes

3 Va. Admin. Code § 5-70-190

Derived from VR125-01-7 §19, eff. December 12, 1985; amended, Virginia Register Volume 3, Issue 1, eff. November 12, 1986; Volume 5, Issue 2, eff. November 24, 1988; Volume 6, Issue 2, eff. November 23, 1989; Volume 7, Issue 4, eff. December 19, 1990; Volume 8, Issue 6, eff. January 15, 1992; Volume 9, Issue 6, eff. January 13, 1993; Volume 10, Issue 11, eff. March 23, 1994; Amended, Virginia Register Volume 41, Issue 11, eff. 2/26/2025.

Statutory Authority: §§ 4.1-103 and 4.1-111 of the Code of Virginia.