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