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2003 SESSION
036609980Patrons-- Watts, Brink, Dillard, Petersen, Plum, Reese and Scott; Senators: Byrne, Howell, Puller and Ticer
Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-1001 and 58.1-3830 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 on each such cigarette 25 cents per pack of
cigarettes.
§ 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. 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.
C. Any cigarette tax imposed by a county, city or town shall be in such amount and on such terms as the governing body may by ordinance prescribe, not to exceed 50 cents per pack; provided any county, city or town imposing the tax at a higher rate prior to January 1, 2003, may continue to impose the tax at that rate but no higher.
2. That § 58.1-3831 of the Code of Virginia is repealed.