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2000 SESSION

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008869823
HOUSE BILL NO. 1519 Offered January 26, 2000 A BILL to amend and reenact § 58.1-3831 of the Code of Virginia, relating to cigarette tax in certain counties. ---------- Patron-- Louderback ---------- Consent to introduce ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3831 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3831. Tax in certain counties.

Fairfax and Arlington Counties 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. Page County shall have the power to levy tax upon the sale or use of cigarettes in such amount and on such terms as the governing body may by ordinance prescribe, not to exceed twenty 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.