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2003 SESSION
032006882Patrons-- Petersen, Almand, Brink, Darner, Dillard, Moran and Watts; Senator: Byrne
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 50 cents per
pack or the amount levied under state law, whichever is greater. In the event
that the tax imposed pursuant to this section exceeds 5 cents per pack, all
revenues resulting from that portion of the tax in excess of 5 cents per pack
shall be used solely for capital projects for public school construction and
public school infrastructure improvements including, but not limited to, technology infrastructure;
additions, renovations, and retrofitting of existing school buildings; new school
construction; and site acquisition. The provisions of § 58.1-3830 shall
apply to such counties, mutatis mutandis.