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2021 SPECIAL SESSION I

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SB 1326 Local cigarette taxes; regional cigarette tax boards.

Introduced by: Emmett W. Hanger, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED SENATE:

Local cigarette taxes; regional cigarette tax boards. States that it is the policy of the Commonwealth, where practical, to encourage local cigarette stamping and tax collection to be accomplished through regional cigarette tax boards, defined in the bill. The bill directs the Department of Taxation to establish a task force to develop methods for modernizing the local cigarette tax collection system and provide assistance as appropriate to localities seeking to form new regional cigarette tax boards.

SUMMARY AS INTRODUCED:

Local cigarette taxes; regional cigarette tax boards. Provides that, if a locality did not impose a cigarette tax as of January 1, 2021, the locality is prohibited from imposing a cigarette tax unless it is a member of a regional cigarette tax board. The bill also prohibits any locality from imposing a cigarette tax after January 1, 2026, unless such locality is a member of a regional cigarette tax board. The bill defines a regional cigarette tax board as a board with at least 10 member localities that is responsible for administering the cigarette taxes of all of its member localities.