HB85: Cigarettes; levying of taxes by counties.
HOUSE BILL NO. 85
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 CountiesAll
counties in Virginia 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.