The following words and phrases, when used in this article,
shall, for the purposes of this article, have the following meanings:
CARTON
Any container, regardless of material used in its construction,
in which two or more packs of cigarettes are placed.
CIGARETTE
Any roll of any size or shape for smoking, whether filtered
or unfiltered, with or without a mouthpiece, made wholly or partly
of cut, shredded, or crimped tobacco, or other plant or substitute
for tobacco, whether the same is flavored, adulterated, or mixed with
another ingredient, if the wrapper or cover is made of any material
other than leaf tobacco or homogenized leaf tobacco, regardless of
whether the roll is labeled or sold as a cigarette or by any other
name.
DEALER; DISTRIBUTOR; WHOLESALER
Every manufacturer, manufacturer's representative, self-wholesaler,
wholesaler, or public warehouseman, or other person, who sells, receives,
stores, possesses, distributes, or transports cigarettes for resale
within or into the Town.
PACK
Every package, box, can, or other container of any cigarettes,
irrespective of the material from which such container is made, and
in which retail sales of such cigarettes are normally made or intended
to be made. Packs are those containers of cigarettes from which individual
cigarettes are ordinarily taken when they are consumed by their ultimate
user.
PURCHASER
Every person to whom title to any cigarette is transferred
by a seller within the corporate limits of the Town.
RETAILER
Every person who transfers title to any cigarette, or in
whose place of business title to any cigarette is transferred, within
the corporate limits of the Town, for any purpose other than resale.
SALE
Every act or transaction, irrespective of the method or means
employed, including the use of vending machines and other mechanical
devices, whereby title to any cigarette is transferred from the seller
to any person within the corporate limits of the Town.
STAMP
A small heat set of paper or decalcomania to be sold by the
Town Treasurer, to be affixed to every pack of cigarettes sold at
retail in the Town limits.
TOWN
The Town of Stanley, Virginia.
TREASURER
The Treasurer for the Town of Stanley, Virginia.
Retailers who sell, offer for sale, store, possess, distribute,
purchase, receive, or transport cigarettes in or into the Town shall
notify the Treasurer, in writing, upon the request of the Treasurer,
of the dealer of such cigarettes and the name and address and the
Virginia retail sales and use certificate of registration number for
each separate place of business.
The Town Treasurer may, from time to time, and as often as he
or she may deem advisable, provide for the issuance and exclusive
use of stamps of a new design, and forbid the use of stamps of any
other design.
The Treasurer is authorized and empowered to prescribe, adopt,
promulgate, and enforce rules and regulations relating to all matters
pertaining to the administration and enforcement of the provisions
of this article. The Treasurer is further authorized and empowered
to examine the books, records, invoices, papers, and any and all cigarettes
in and upon any premises where the same are placed, stored, sold,
offered for sale, or displayed for sale by a retailer. The Treasurer
is authorized to delegate any of the powers and duties set out in
this article to one or more deputies or assistants, except as may
be prohibited by law.
It shall be unlawful and a violation of this article for any
person:
A. To perform any act or fail to perform any act for the purpose of
evading the payment of any tax imposed by this article or any part
thereof; for any retailer, with intent to violate any provision of
this article, to fail or refuse to perform any of the duties imposed
upon him under the provisions of this article or to fail or refuse
to obey any lawful order which the Commissioner may issue under this
article; or
B. To falsely or fraudulently make, forge, alter, or counterfeit any
stamp or to procure or cause to be made, forged, altered, or counterfeited
any such stamp or knowingly and willfully to alter, publish, pass,
or tender as true any false, altered, forged, or counterfeited stamp
or stamps; or
C. To sell any cigarettes upon which the tax imposed by this article
has not been paid and upon which evidence of payment thereof is not
shown on each pack of cigarettes; or
D. To reuse or refill with cigarettes any previously sold stamped packs
from which cigarettes have been removed; or
E. To remove from any pack any stamp with the intent to use, or cause
the stamp to be used, after it has already been used, or to buy, sell,
or offer for sale, or give away any used, removed, altered, or restored
stamps to any person, or to reuse any stamp that had been previously
used for evidence of the payment of the tax prescribed by this article,
or, except as to the Town Treasurer, to sell, or offer to sell, any
stamp provided for herein.
Any dealer whose business and residence is outside of the corporate
limits of the Town, who shall sell, store or possess within the corporate
limits of the Town any cigarettes, shall, by virtue of such sale,
storage or possession, submit himself to the Town's legal jurisdiction
and appoint as his attorney for any service of lawful process the
Town Manager for that purpose. A copy of any such process served on
the Town Manager shall be sent forthwith by registered mail to the
dealer.