§ 58.1-3830. Local taxes not prohibited; use of dual die or stamp to evidencepayment of both county, city, or town and state tax on cigarettes.
A. No provision of Chapter 10 (§ 58.1-1000 et seq.) of this title shall beconstrued to deprive counties, cities and towns of the right to levy taxesupon the sale or use of cigarettes, provided such county, city or town hadsuch power prior to January 1, 1977. The governing body of any county, cityor town which levies a cigarette tax and permits the use of meter impressionsor stamps to evidence its payment may authorize an officer of the county,city or town or joint enforcement authority to enter into an arrangement withthe Department of Taxation under which a tobacco wholesaler who so desiresmay use a dual die or stamp to evidence the payment of both the county, city,or town tax, and the state tax, and the Department is hereby authorized toenter into such an arrangement. The procedure under such an arrangement shallbe such as may be agreed upon by and between the authorized county, city,town or joint enforcement authority officer and the Department.
B. Any county cigarette tax imposed shall not apply within the limits of anytown located in such county where such town now, or hereafter, imposes a towncigarette tax. However, if the governing body of any such town shall providethat a county cigarette tax, as well as the town cigarette tax, shall applywithin the limits of such town, then such cigarette tax may be imposed by thecounty within such town.
(Code 1950, § 58-757.27; 1960, c. 392, § 27; 1962, c. 473; 1977, c. 595;1984, c. 675.)
§ 58.1-3830. Local taxes not prohibited; use of dual die or stamp to evidencepayment of both county, city, or town and state tax on cigarettes.
A. No provision of Chapter 10 (§ 58.1-1000 et seq.) of this title shall beconstrued to deprive counties, cities and towns of the right to levy taxesupon the sale or use of cigarettes, provided such county, city or town hadsuch power prior to January 1, 1977. The governing body of any county, cityor town which levies a cigarette tax and permits the use of meter impressionsor stamps to evidence its payment may authorize an officer of the county,city or town or joint enforcement authority to enter into an arrangement withthe Department of Taxation under which a tobacco wholesaler who so desiresmay use a dual die or stamp to evidence the payment of both the county, city,or town tax, and the state tax, and the Department is hereby authorized toenter into such an arrangement. The procedure under such an arrangement shallbe such as may be agreed upon by and between the authorized county, city,town or joint enforcement authority officer and the Department.
B. Any county cigarette tax imposed shall not apply within the limits of anytown located in such county where such town now, or hereafter, imposes a towncigarette tax. However, if the governing body of any such town shall providethat a county cigarette tax, as well as the town cigarette tax, shall applywithin the limits of such town, then such cigarette tax may be imposed by thecounty within such town.
(Code 1950, § 58-757.27; 1960, c. 392, § 27; 1962, c. 473; 1977, c. 595;1984, c. 675.)
§ 58.1-3830. Local taxes not prohibited; use of dual die or stamp to evidencepayment of both county, city, or town and state tax on cigarettes.
A. No provision of Chapter 10 (§ 58.1-1000 et seq.) of this title shall beconstrued to deprive counties, cities and towns of the right to levy taxesupon the sale or use of cigarettes, provided such county, city or town hadsuch power prior to January 1, 1977. The governing body of any county, cityor town which levies a cigarette tax and permits the use of meter impressionsor stamps to evidence its payment may authorize an officer of the county,city or town or joint enforcement authority to enter into an arrangement withthe Department of Taxation under which a tobacco wholesaler who so desiresmay use a dual die or stamp to evidence the payment of both the county, city,or town tax, and the state tax, and the Department is hereby authorized toenter into such an arrangement. The procedure under such an arrangement shallbe such as may be agreed upon by and between the authorized county, city,town or joint enforcement authority officer and the Department.
B. Any county cigarette tax imposed shall not apply within the limits of anytown located in such county where such town now, or hereafter, imposes a towncigarette tax. However, if the governing body of any such town shall providethat a county cigarette tax, as well as the town cigarette tax, shall applywithin the limits of such town, then such cigarette tax may be imposed by thecounty within such town.
(Code 1950, § 58-757.27; 1960, c. 392, § 27; 1962, c. 473; 1977, c. 595;1984, c. 675.)
