[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.