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2016 SESSION
16101600DBe 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 All
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 cents per pack
or the amount levied under state law, whichever is greater. The provisions of §
58.1-3830 shall apply to such counties, mutatis mutandis.