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2002 SESSION

025781620
HOUSE BILL NO. 741
Offered January 9, 2002
Prefiled January 9, 2002
A BILL to amend and reenact § 58.1-3830 of the Code of Virginia, and to repeal § 58.1-3831 of the Code of Virginia, relating to local cigarette tax.
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Patrons-- Barlow; Senator: Quayle
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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 of the Code of Virginia is 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. The authority to levy a local cigarette tax as provided in subsection A may be exercised by a county, city or town governing body only if approved in a referendum within the county, city or town. The referendum shall be held in accordance with § 24.2-684. The referendum may be initiated either by a resolution of the governing body of the county, city or town or on the filing of a petition signed by a number of registered voters of the county, city or town equal in number to ten percent of the number of voters registered in the county, city or town on January 1 of the year in which the petition is filed with the circuit court of the county or city.

BC. 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.

2. That § 58.1-3831 of the Code of Virginia is repealed.