[Adopted 7-20-2021]
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.
COMMISSIONER
Commissioner of the Revenue for the County of Page.
COUNTY
County of Page, Virginia.
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 County.
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 limits of the County.
RETAILER
Every person who transfers title to any cigarette, or in whose place of business title to any cigarette is transferred, within the limits of the County, 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 limits of the County.
STAMP
A small heat-set of paper or decalcomania to be sold by the Commissioner of the Revenue, to be affixed to every pack of cigarettes sold at retail in the County limits.
A. 
There is hereby levied and imposed by the County, upon the sale of each and every pack, or part of a pack, of cigarettes, sold within County limits, on and after September 1, 2021, a tax of $0.20 per pack, regardless of the number of cigarettes within the pack. The tax shall be paid and collected in the manner and at the time hereinafter prescribed, provided that the tax payable for each cigarette or cigarette pack sold or used within the County shall be paid but once.
B. 
The tax hereby shall not apply to free distribution of sample cigarettes in packs containing five or fewer cigarettes.
C. 
The tax levied and imposed by this article shall be in addition to all other taxes of every kind levied and imposed by any other ordinance or law.
A. 
The tax imposed by this article shall be evidenced by the use of a stamp and shall be paid by each dealer or retailer liable for the tax at the time the stamps are purchased from the Commissioner. The stamps shall be affixed in such a manner that their removal will require continued application of water or steam. Each dealer or retailer liable for the tax is hereby required, and it shall be his duty, to collect and pay the tax.
B. 
All unstamped cigarette packs in the possession of any retailer in the County on the effective date of this article shall be inventoried and reported to the Commissioner not later than 12:00 noon on September 13, 2021. The Commissioner shall provide the report form, and the retailer shall remit the tax for the unstamped packs along with the report. Such reporting shall continue monthly until all unstamped cigarette packs have been sold. Any unstamped cigarette packs not reported and the tax not paid may be confiscated by the Commissioner.
C. 
It shall be the duty of each dealer or retailer liable for the tax to report monthly to the Commissioner separately the following information:
(1) 
The quantity of stamped cigarettes sold or delivered, specifying recipients, during the period requested by the Commissioner.
(2) 
The quantity of stamps on hand, both affixed and unaffixed, on the last day of the period of request and the quantity of stamps or stamped cigarettes received during the period.
(3) 
Such further information from any appropriate party as the Commissioner may require for the proper administration and enforcement of this article.
D. 
When, upon examination and audit of any invoices, records, books, canceled checks, or other memoranda touching on the purchase, sale, receipt, storage, or possession of cigarette products taxed herein, any dealer or retailer liable for the tax is unable to furnish evidence to the Commissioner of sufficient tax payments and stamp purchases to cover cigarettes that were sold, used, stored, received, purchased, or possessed by him, the prima facie presumption shall arise that such cigarettes were received, sold, used, stored, purchased, or possessed by him without the proper tax having been paid. The Commissioner shall, from the results of such examination and audit based upon such direct or indirect information available, assess the tax due and unpaid.
E. 
The dealer or retailer liable for the tax shall be notified by certified mail or hand delivery of such deficiency, and such tax, penalty, and interest assessed shall be due and payable within 10 days after notice of such deficiency has been issued.
F. 
It shall be the duty of every dealer and retailer in the County to keep complete records for the current year and the three preceding calendar years of all cigarettes delivered or sold by such dealer or retailer and to make all such records available for examination by the Commissioner, or other authorized personnel, upon demand, at any and all reasonable times.
A. 
For the purpose of making stamps available for use, the Commissioner shall sell stamps by the roll for the payment of the taxes imposed by this article.
B. 
Stamps shall be placed upon each pack of cigarettes in such manner as to be readily visible to the purchaser.
C. 
Every retailer is hereby required to examine each pack of cigarettes prior to exposing the same for sale for the purpose of ascertaining whether such pack has the proper stamps affixed thereto as provided by this article.
Retailers who sell, offer for sale, store, possess, distribute, purchase, receive, or transport cigarettes in or into the County shall notify the Commissioner, in writing, upon the request of the Commissioner, 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.
A. 
Packs of cigarettes shall be displayed by the retailer so that the stamps are readily visible.
B. 
Except as allowed by § 105-84B, any retailer found to possess any cigarettes without the stamp affixed who is not in the process of affixing such stamps thereto shall be presumed to be in possession of untaxed cigarettes in violation of this article. Retailers shall have 48 hours to stamp all cigarette packs in their possession.
C. 
Any cigarettes placed in any coin-operated vending machine shall be presumed for sale within the County. Any vending machine located within the County containing cigarettes upon which the stamp has not been affixed or containing cigarettes placed so as to not allow visual inspection of the stamp through the viewing area as provided for by the vending machine manufacturer shall be presumed to contain untaxed cigarettes in violation of this article.
D. 
Any cigarettes, coin-operated vending machines, counterfeit stamps, or other property found in violation of this article shall be declared contraband goods and may be seized by the Commissioner. In addition to any tax due, the dealer or retailer liable for the tax possessing such untaxed cigarettes shall be subject to civil and criminal penalties herein provided.
E. 
In lieu of seizure, the Commissioner may seal such vending machines to prevent continued illegal sale or removal of such cigarettes. The removal of such seal from a vending machine by any unauthorized person shall be a violation of this article. Nothing in this article shall prevent the seizure of any vending machine at any time after it is sealed.
F. 
All cigarette vending machines shall be plainly marked with the name, address, and telephone number of owners of said machines.
G. 
Any seized and confiscated cigarettes, vending machines, or other property used in the furtherance of any illegal evasion of the tax may be disposed of by sale or other method deemed appropriate by the Commissioner after 30 days' notice to the person from whom the items were seized. No credit from any sale of cigarettes, vending machines, or other property seized shall be allowed toward any tax, penalties, or interest assessed.
The Commissioner 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.
A. 
Should any person, after acquiring from the Commissioner any stamps herein provided for, cease to be engaged in a business necessitating the use thereof, or should any such stamps become mutilated and unfit for use, such person shall be entitled to a refund of the face amount of any such stamps so acquired and not used, upon presenting the stamps and an affidavit to the Commissioner showing that the stamps were acquired by such person and have not in any manner been used, and the reason for requesting a refund.
B. 
In the case of stale-dated cigarettes, a refund of the face amount of the stamps shall be made upon furnishing the Commissioner with:
(1) 
A count of prestamped packs that have not been sold and have been removed from the market; and
(2) 
A sworn affidavit of the manufacturer affirming the number of packs returned.
The Commissioner 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 Commissioner 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 Commissioner 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.
A. 
Any person violating any provision of this article shall be guilty of a Class 1 misdemeanor. Conviction and punishment for such violation shall not relieve any person from the payment of any tax imposed by this article. In addition, any person who shall perform any act or fail to perform any act for the purpose of evading the payment of any tax imposed by this article shall be required to pay a penalty in the amount of 50%, and interest at the rate of 10% per year, of any tax found to be overdue and unpaid.
B. 
Each day's violation of, or noncompliance with, any of the provisions of this article may constitute a separate offense.
A. 
It shall be unlawful and a violation of this article for any dealer or other person liable for the tax:
(1) 
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
(2) 
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
(3) 
To sell, offer for sale, or distribute 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
(4) 
To reuse or refill with cigarettes any package from which cigarettes have been removed, for which the tax imposed has been theretofore paid; or
(5) 
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 Commissioner, to sell, or offer to sell, any stamp provided for herein.
(6) 
To sell, offer for sale or distribute any loose or single cigarettes.
Any dealer whose business and residence is outside of the limits of the County, who shall sell, store or possess within the limits of the County any cigarettes, shall, by virtue of such sale, storage or possession, submit himself to the County's legal jurisdiction and appoint as his attorney for any service of lawful process the County Administrator for that purpose. A copy of any such process served on the said County Administrator shall be sent forthwith by registered mail to the dealer.