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2006 SESSION

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064246299
HOUSE BILL NO. 395 Offered January 11, 2006 Prefiled January 6, 2006 A BILL to amend and reenact § 58.1-1001 of the Code of Virginia, relating to cigarette tax; increase rate. ---------- Patron-- Englin ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1.  That § 58.1-1001 of the Code of Virginia is 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 sold, stored or received before August 1, 2004; an excise tax of one cent on each such cigarette sold, stored or received on and after August 1, 2004, through midnight on June 30, 2005; and an excise tax of 1.5 cents on each such cigarette sold, stored or received on and after July 1, 2005, through midnight on June 30, 2006; and an excise tax of 4 cents on each such cigarette sold, stored or received on and after July 1, 2006.

The revenues generated by the tax imposed under this section on and after August 1, 2004, shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366.