11102500D
HOUSE BILL NO. 2138
Offered January 12, 2011
Prefiled January 12, 2011
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 local
cigarette taxes.
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Patron-- Barlow
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Referred to Committee on Finance
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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 cigarette taxes authorized; 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 may
impose a tax on the sale or use of cigarettes. The rate of the tax in
any county shall not exceed $0.05 per
pack of cigarettes or the amount
levied under state law, whichever is greater. A
governing body that levies such 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.
2. That § 58.1-3831 of the Code of Virginia is
repealed.
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