A. Any out of state
person or entity qualified for a delivery permit pursuant to §
4.1-212.1
of the Code of Virginia must apply for such permit by submitting Form 805-52,
Retail License Application. The applicant shall attach (i) a photocopy of its
current license as an alcoholic beverage retailer that is authorized to sell
wine or beer at retail for off-premises consumption, issued by the appropriate
authority for the location from which deliveries will be made and (ii) evidence
of the applicant's registration with the Virginia Department of Taxation for
the collection of Virginia retail sales tax.
B. Delivery permittees and licensees with
delivery privileges shall maintain for two years complete and accurate records
of all deliveries made under the privileges of such permits, including for each
delivery:
1. Number of containers
delivered;
2. Volume of each
container delivered;
3. Brand of
each container delivered;
4. Names
and addresses of recipients;
5.
Signature of recipient; and
6.
Price charged for the wine or beer delivered.
The records required by this subsection shall be made
available for inspection and copying by any member of the board or its special
agents upon request.
C. On or before the 15th day of each month,
each delivery permittee and licensees with delivery privileges shall file with
the Supervisor, Tax Management Section, a report of activity for the previous
calendar month, if any deliveries were made during the month. Such report shall
include the following information for each delivery:
1. Number of containers delivered;
2. Volume of each container
delivered;
3. Brand of each
container delivered;
4. Names and
addresses of recipients; and
5.
Price charged for the wine or beer delivered.
Unless previously paid, payment of the appropriate beer or
wine tax imposed by §
4.1-234
or
4.1-236
of the Code of Virginia shall accompany each report. If no wine or beer was
sold and delivered in any month, the permittee shall not be required to submit
a report for that month; however, every permittee must submit a report no less
frequently than once every 12 months even if no sales or deliveries have been
made in the preceding 12 months.
D. All deliveries by holders of delivery
permits and licensees with delivery privileges shall be performed by the owner
or any agent, officer, director, shareholder, or employee of the
permittee.
E. No more than four
cases of wine nor more than four cases of beer may be delivered at one time to
any person, except that a permittee or licensee may deliver more than four
cases of wine or more than four cases of beer if he notifies the Supervisor,
Tax Management Section, in writing at least one business day in advance of such
delivery. Any notice given pursuant to this section shall include the number of
containers to be delivered, the volume of each container to be delivered, the
brand of each container to be delivered, and the name and address of the
intended recipient.
F. When
attempting to deliver wine or beer pursuant to a delivery permit or license
privilege, an owner, agent, officer, director, shareholder, or employee of the
permittee shall require:
1. The recipient to
demonstrate, upon delivery, that he is at least 21 years of age; and
2. The recipient to sign an electronic or
paper form or other acknowledgment of receipt that allows the maintenance of
the records required by this section.
The owner, agent, officer, director, shareholder, or employee
of the permittee or licensee shall refuse delivery when the proposed recipient
appears to be under the age of 21 years and refuses to present valid
identifications. All permittees delivering wine or beer pursuant to this
section shall affix a conspicuous notice in 16-point type or larger to the
outside of each package of wine or beer delivered in the Commonwealth, in a
conspicuous location stating: "CONTAINS ALCOHOLIC BEVERAGES; SIGNATURE OF
PERSON AGED 21 YEARS OR OLDER REQUIRED FOR DELIVERY." Such notice shall also
contain the delivery permit number of the delivering
permittee.
