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2004 SESSION

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040108484
HOUSE BILL NO. 74 Offered January 14, 2004 Prefiled December 15, 2003 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 a local cigarette tax in counties. ---------- Patrons-- Reese and Shannon ---------- Referred to Committee on Finance ----------

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. Any county, city, or town may impose a tax on the sale or use of cigarettes, in conformity with this section. Such tax shall be in such amount and on such terms as the governing body may by ordinance prescribe; provided, however, that (i) no county may impose such tax at a rate in excess of two and one-half cents per cigarette, (ii) any county that imposes such tax shall reduce its real estate tax rate so that the total revenue that otherwise would have resulted from its real estate tax will decrease by an amount equal to the total revenue resulting from its cigarette tax, and (iii) prior to imposing such cigarette tax or increasing the rate of such tax, each county shall give notice of the proposed tax as well as the impact it will have on the real estate tax rate, by publication once a week for two consecutive weeks in a newspaper having general circulation in the county.

B. 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.

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.