Saturday, August 30, 2008
The General Assembly is not in session.
Tracking Virginia’s General Assembly
since 2007.
HB1347: Cigarette tax; authorizes any county to impose.
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 That § 58.1-3831 of the Code of Virginia is repealed.
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.