Cigarette tax; authorizes any county to impose. (SB1214)

Introduced By

Sen. Emmett Hanger (R-Mount Solon)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Cigarette tax. Provides thatany county not currently authorized to levy a tax upon the sale or use of cigarettes shall have the power to do so. The tax shall be in an amount and on terms the governing body may by ordinance prescribe, not to exceed the amount levied under state law. The revenues collected from the tax shall be designated and spent solely for the purpose of (i) purchasing agricultural conservation easements, (ii) funding initiatives that, as determined in consultation with local farm organizations, preserve farmlands in such county, (iii) funding a local purchase of development rights program that such county has established or will establish, or (iv) any combination thereof. Fairfax and Arlington Counties, which are currently authorized to levy a tax upon the sale or use of cigarettes, are not subject to the provisions of this bill that limit the amount of the tax and that designate the purposes for which the revenues collected from the cigarette tax must be spent. Read the Bill »


Bill Has Failed


01/10/2007Prefiled and ordered printed; offered 01/10/07 079065732
01/10/2007Referred to Committee on Finance
01/21/2007Impact statement from TAX (SB1214)