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2001 SESSION

015402620
HOUSE BILL NO. 2286
Offered January 10, 2001
Prefiled January 10, 2001
A BILL to amend and reenact 58.1-3831 of the Code of Virginia, relating to cigarette tax in certain counties; Isle of Wight.
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Patron-- Barlow
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Referred to Committee on Finance
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Be it enacted by the General Assembly of Virginia:

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

58.1-3831. Tax in certain counties.

Fairfax, and Arlington and Isle of Wight 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. The provisions of 58.1-3830 shall apply to such counties, mutatis mutandis.