[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:
Any container, regardless of material used in its construction,
in which two or more packs of cigarettes are placed.
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 of the Revenue for the County of Page.
County of Page, Virginia.
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.
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.
Every person to whom title to any cigarette is transferred
by a seller within the limits of the County.
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.
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.
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:
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.
