15101942D
SENATE BILL NO. 784
Offered January 14, 2015
Prefiled December 31, 2014
A BILL to amend and reenact §§58.1-3830 and 58.1-3831 of the
Code of Virginia, relating to local taxes on cigarettes.
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Patron-- Lucas
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Referred to Committee on Finance
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Be it enacted by the General Assembly of Virginia:
1. That §§58.1-3830 and 58.1-3831 of the Code of Virginia
are amended and reenacted as follows:
§58.1-3830. Local taxes not prohibited; use of dual die or
stamp to evidence payment of both county, city, or town and state tax on
cigarettes.
A. No provision of Chapter 10 (§58.1-1000 et seq.) of this title shall be
construed to deprive counties, cities and towns of the right to levy taxes upon
the sale or use of cigarettes, provided such county,
city or town had such power prior to January 1, 1977. The
governing body of any county, city or town which levies a cigarette tax and
permits the use of meter impressions or stamps to evidence its payment may
authorize an officer of the county, city or town or joint enforcement authority
to enter into an arrangement with the Department of Taxation under which a
tobacco wholesaler who so desires may use a dual die or stamp to evidence the
payment of both the county, city, or town tax, and the state tax, and the
Department is hereby authorized to enter into such an arrangement. The
procedure under such an arrangement shall be such as may be agreed upon by and
between the authorized county, city, town or joint enforcement authority
officer and the Department.
B. Any county cigarette tax imposed shall not apply within the
limits of any town located in such county where such town now, or hereafter,
imposes a town cigarette tax. However, if the governing body of any such town
shall provide that a county cigarette tax, as well as the town cigarette tax,
shall apply within the limits of such town, then such cigarette tax may be
imposed by the county within such town.
§58.1-3831. Tax in counties.
Fairfax and Arlington Counties Any
county shall have the power to levy
tax upon the sale or use of cigarettes. Such tax shall be in such amount and on
such terms as the governing body may by ordinances prescribe, not to exceed
five cents per pack or the amount levied under state law, whichever is greater.
The provisions of §58.1-3830 shall apply to such counties, mutatis mutandis.
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