HB891: Cigarette tax, local; allows Isle of Wight County to levy tax.
Be 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, and Isle of Wight 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 $0.05 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.
