HB1215: Cigarette tax; imposition in Isle of Wight County.

Offered January 11, 2006
Prefiled January 11, 2006
A BILL to amend and reenact § 58.1-3831 of the Code of Virginia, relating to local cigarette taxes.
Patron-- Barlow

Referred to Committee on Finance

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 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.