[Ord. No. 13-05, 3-12-2013, eff. 4-1-2013]
By adoption of Ordinance 13-05 the Fredericksburg City Council
signified its desire to become a member of the Northern Virginia Cigarette
Tax Board, established pursuant to the authority of Code of Virginia
§ 58.1-3832 and § 15.2-1300. The City Council
further signified its acceptance of the provisions of the Northern
Virginia Cigarette Tax Agreement, setting forth the membership and
voting powers, officers, and powers of the Board, and other administrative
terms and conditions. The commissioner of revenue or her designee
shall be the representative of the City of Fredericksburg to the Board.
[Ord. No. 13-05, 3-12-2013, eff. 4-1-2013]
The Northern Virginia Cigarette Tax Board is hereby delegated
authority for the administration and enforcement of the City's cigarette
tax ordinance. The Northern Virginia Cigarette Tax Board shall have
the authority to issue a common revenue stamp, employ legal counsel,
bring appropriate court action, in its own name where necessary to
enforce payment of the cigarette taxes or penalties owed to the City
of Fredericksburg, and provide cigarette tax agents, and the necessary
enforcement supplies and equipment needed to effectively enforce the
cigarette tax ordinance promulgated by the City. The Northern Virginia
Cigarette Tax Board shall have all of the powers and duties set forth
in the Northern Virginia Cigarette Tax Agreement, for the purpose
of exercising its delegated authority within the City of Fredericksburg.
[Ord. No. 13-05, 3-12-2013, eff. 4-1-2013]
Any cigarette tax agents of the Northern Virginia Cigarette
Tax Board shall meet such requirements of training or experience as
may be promulgated from time to time by the enforcement authority
when performing their duties and shall carry proper identification
and may be armed for their own protection and for the enforcement
of the City's cigarette tax ordinance. Any such agent shall have the
power of arrest upon reasonable and probable cause that a violation
of the cigarette tax ordinance has been committed.