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2003 SESSION
032263848Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-1001 and 58.1-3831 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-1001. Tax levied; rate.
In addition to all other taxes now imposed by law, every person within this
Commonwealth who sells, stores or receives cigarettes made of tobacco or any
substitute thereof, for the purpose of distribution to any person within this
Commonwealth, shall pay to this Commonwealth an excise tax of one and
one-quarter mills 1 cent on each such cigarette.
§ 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. The provisions of §
58.1-3830 shall apply to such counties, mutatis mutandis.