Bill Text: VA SB1312 | 2021 | Regular Session | Prefiled
Bill Title: Virginia Spirits Promotion Fund; assessment on distillers.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-02-06 - Left in Finance and Appropriations [SB1312 Detail]
Download: Virginia-2021-SB1312-Prefiled.html
Be it enacted by the General Assembly of Virginia:
1. That §3.2-3011 of the Code of Virginia is amended and reenacted and that the Code of Virginia is amended by adding sections numbered 3.2-3012.1 and 3.2-3012.2 as follows:
§3.2-3011. Powers and duties of the Board.
The Board shall have the power and duty to:
1. Receive and dispense funds or donations from the Virginia Spirits Promotion Fund;
2. Set the rate of assessment, not to exceed $1 per liter of spirits sold, to be paid by licensed distillers pursuant to §3.2-3012.1;
3. Enter into contracts for the purpose of developing new or improved markets or marketing methods for spirits products;
3. 4. Contract for research
services to improve farming practices related to the growing of ingredients
necessary for alcohol distillation in Virginia;
4. 5 .Enter into agreements with any
local, state, or national organization or agency engaged in education for the
purpose of disseminating information on spirits projects;
5. 6. Enter into contracts with
private or public entities for the purpose of developing marketing,
advertising, and other promotional programs designed to promote the orderly
growth of Virginia's spirits industry;
6. 7. Rent or purchase office and
laboratory space, land, equipment, and supplies as necessary to carry out its
duties;
7. 8. Employ such personnel as may
be required to carry out those duties conferred by law;
8. 9. Acquire any licenses or
permits necessary for the performance of the powers and duties of the Board;
9. 10. Cooperate with other state,
regional, national, and international organizations in research, education, and
promotion of the growing of ingredients necessary for alcohol production and
the production of spirits in the Commonwealth and expend moneys from the Fund
for such purposes;
10. 11. Adopt a general statement
of policy and procedures; and
11. 12. Receive from the chairman
of the Board an annual report, including a statement of total receipts and
disbursements for the year, and file a copy of such report with the
Commissioner.
§3.2-3012.1. Collection and disposition of assessment by distiller; report.
A. Every licensed distiller shall collect an assessment, at a rate set by the Board pursuant to §3.2-3011, for each liter of spirits sold and remit such assessment to the Tax Commissioner to the credit of the Virginia Spirits Promotion Fund. Such assessment shall be remitted to the Tax Commissioner on or before the last day of the month following the end of each calendar quarter.
B. Every licensed distiller shall complete reports on forms furnished by the Tax Commissioner, submit such reports to the Tax Commissioner together with the assessment submitted pursuant to subsection A, and keep copies of the reports for a period of not less than three years from the time the report was produced.
C. Any assessment that is not paid when due shall be collected pursuant to §3.2-1102. Notwithstanding the provisions of §58.1-3, upon request, the Tax Commissioner may provide the Board with a list of assessment payers and amounts paid.
§3.2-3012.2. Records to be kept by distillers.
Licensed distillers shall keep a complete record of the number of liters of spirits sold by him for a period of not less than three years. Such records shall be open to inspection by the Tax Commissioner and his duly authorized agents.
2. That an emergency exists and this act is in force from its passage.
