{"data":{"id":"us-va/3vac5-70-190","jurisdiction":"us-va","citation":"3VAC5-70-190","heading":"Waiver of banquet license tax; qualifications; restrictions and conditions; exceptions","body":"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.\n\nB. 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.\n\n2. 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).\n\n3. The granting of a waiver is limited to two events per fiscal year (July 1 through June 30) for any qualifying corporation or association.\n\nC. The authority may issue a permit authorizing a variance from subdivision B 2 of this section for good cause shown.","path":["Title 3. Alcoholic Beverage and Cannabis Control","Agency 5. Virginia Alcoholic Beverage Control Authority","Chapter 70. Other Provisions"],"source_url":"https://law.lis.virginia.gov/admincode/title3/agency5/chapter70/section190/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:45:14Z","sha256":"eedb683c38663bfb1d9eb4916ba9eb7c20998910cbd7fb811857596e9bcc5e9f","source_id":"us-va-vac","stale":false,"prev":"us-va/3vac5-70-180","next":"us-va/3vac5-70-200"},"notice":"GroundRules: Original legal text. Not legal advice."}