Friday, September 5, 2008
The General Assembly is not in session.
Tracking Virginia’s General Assembly
since 2007.
HB1599: Cigarette tax; localities evidence of payment.
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. 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 shall 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.
Additional Data
Explanation
This is the actual text of the bill — the legislation itself. Generally this is amending existing law, proposing the addition or removal of words from laws that are already on the books.
Words that are highlighted in yellow are
proposed additions, and words that are crossed out in
red are proposed removals.
The numbers with the § symbol before them are references to existing laws, and if you click on them they’ll take you to that part of the law on the state's website.