forked from nm3clol/nm3clol-public
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46 KiB
Markdown
936 lines
46 KiB
Markdown
---
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type: document
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title: Cigarette Ordinance 1
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file: ../Cigarette Ordinance_1.pdf
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tags:
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- Russell_County
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- Ordinances
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- Cigarette
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docDate: null
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contentType: application/pdf
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contentLength: 200934
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||
sha256sum: 790235d8e3af770260a8c2c41c7c948e00458c5069502e02845f9374c04354cb
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||
sha1sum: baf94c87fcf49471186a663c48736f54ce3ef7ed
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||
---
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Ord. No. 01-21
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Page 1 of 7
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BOARD OF SUPERVISORS
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COUNTY OF RUSSELL
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LEBANON, VIRGINIA
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Ordinance
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At a regular meeting of the Russell County Board of Supervisors held in the Russell County
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Government Center, Lebanon, Virginia on the 3rd day of May 2021:
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Present Vote
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Rebecca Dye, Chairperson Yes
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Tim Lovelace, Vice Chairman Yes
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Lou Ann Wallace Yes
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Carl Rhea Nay
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David Eaton Yes
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Steve Breeding Yes
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Oris Christian Yes
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On motion of Lou Wallace, seconded by Steve Breeding, which carried 6-1, the following ordinance
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was adopted:
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RUSSELL COUNTY CIGARETTE TAX ORDINANCE
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WHEREAS, § 58.1-3830 and § 58.1-3832 et seq. of the Code of Virginia (1950), as amended,
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authorizes Russell County, Virginia to levy cigarette tax upon the sale and use of cigarettes.
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NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Russell County, Virginia,
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pursuant to the authority granted to it by § 58.1-3830 and § 58.1-3832 et seq. of the Code of Virginia (1950),
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||
as amended, after notice and public hearing, as required by law, hereby adopts the following:
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Definitions.
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The following words and phrases, when used in this article, shall, for the purposes of this article,
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have the following respective meanings except where the context clearly indicates a different meaning:
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Carton means any container, regardless of material used in its construction, in which packages of
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cigarettes are placed.
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Cigarette means and includes any roll of any size or shape for smoking, whether filtered or
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unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or
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other plant or substitute for tobacco, whether it is flavored, adulterated or mixed with another ingredient, if
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the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco,
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regardless of whether the roll is labeled or sold as a cigarette or by any other name.
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Ord. No. 01-21
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BOARD OF SUPERVISORS
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COUNTY OF RUSSELL
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LEBANON, VIRGINIA
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Or
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ance
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‘At a regular meeting of the Russell County Board of Supervisors held in the Russell County
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Government Center, Lebanon, Virginia on the 3° day of May 2021:
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Present Vote
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Rebecca Dye, Chairperson Yes
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||
Tim Lovelace, Vice Chairman Yes
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||
Lou Ann Wallace Yes
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Carl Rhea Nay
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||
David Eaton Yes
|
||
Steve Breeding Yes
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||
Oris Christian Yes
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(On motion of Lou Wallace, seconded by Steve Breeding, which carried 6-1, the following ordinance
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||
was adopted:
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||
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RUSSELL COUNTY CIGARETTE TAX ORDINANCE
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||
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WHEREAS, § 58.1-3830 and § 58.1-3832 et seq. of the Code of Virginia (1950), as amended,
|
||
authorizes Russell County, Virginia to levy cigarette tax upon the sale and use of cigarettes.
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||
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NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Russell County, Virginia,
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||
pursuant to the authority granted to it by § 58.1-3830 and § 58, 1-3832 et seq. of the Code of Virginia (1950),
|
||
as amended, after notice and public hearing, as required by law, hereby adopts the following
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||
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||
Definitions.
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||
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The following words and phrases, when used in this article, shall, for the purposes of this article,
|
||
have the following respective meanings except where the context clearly indicates a different meaning:
|
||
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Carton means any container, regardless of material used in its construction, in which packages of
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cigarettes are placed.
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Cigarette means and includes any roll of any size or shape for smoking, whether filtered or
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Unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or
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||
other plant or substitute for tobacco, whether it is flavored, adulterated or mixed with another ingredient, if,
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the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco,
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regardless of whether the roll is labeled or sold as a cigarette or by any other name.
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Page 1 of 7
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Ord. No. 01-21
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Page 2 of 7
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Commissioner of revenue means the commissioner of revenue of the county and any of his or her
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duly authorized deputies and agents.
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Dealer means and includes every manufacturer's representative, wholesaler, retailer, cigarette
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machine operator, public warehouseman or another person who shall sell, receive, store, possess,
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distribute or transport cigarettes within or into the County.
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Package means any container, regardless of the material used in its construction, in which separate
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cigarettes are placed without such cigarettes being placed into any container within the package.
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Packages are those containers of cigarettes from which individual cigarettes are ordinarily taken when
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they are consumed by their ultimate user. Ordinarily, a package contains twenty (20) cigarettes; however,
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the term "package" includes those containers in which fewer or more than twenty (20) cigarettes are
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placed.
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Person means any individual, partnership, society, association, joint stock company, corporation,
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estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative
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capacity, whether appointed by a court or otherwise, and any combination of individuals.
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Purchaser means every person to whom title to any cigarettes is transferred by a seller within the
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jurisdictional limits of the county.
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Sale means every act or transaction, irrespective of the method or means employed, including the
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use of vending machines and other mechanical devices, whereby title to any cigarettes is transferred from
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the seller to any other person within the jurisdictional limits of the county.
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Seller means every person who transfers title to any cigarettes or in whose place of business title to
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any cigarettes is transferred, within the jurisdictional limits of the county, for any purpose other than
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resale.
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Stamp means a small, gummed piece of paper or decal to be sold by the treasurer and to be affixed
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to every package of cigarettes sold at retail in the county, and any insignia or symbols printed by meter
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machine upon any such package under the authorization of the treasurer.
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Treasurer means the treasurer of the county and any of his or her duly authorized deputies and
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agents.
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Registration required.
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Each distributor, wholesaler, vendor, retailer, or other person selling, storing, or possessing
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cigarettes within or transporting cigarettes within or into the county for sale or use shall first register with
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the commissioner of revenue. The application form, which shall be supplied upon request, shall require
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such information relative to the nature of the business engaged in by the applicant as the commissioner
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of revenue deems necessary for the administration and enforcement of this article. Any applicant whose
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place of business and residence is outside the county shall automatically, by filing his application, submit
|
||
himself to the county's legal jurisdiction and appoint the county administrator as his agent for any service
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||
of lawful process. A copy of any such process served on the county administrator shall be sent forthwith
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||
by registered mail to the distributor, wholesaler, vendor, retailer, or other person.
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Levied; amount.
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There is hereby levied and imposed by the county, upon every sale of cigarettes, an excise tax of
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one and twenty-five hundredths (1.25) cents per cigarette sold within the county (i.e., twenty (25) cents
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per pack), the amount of such tax to be paid by the seller, if not previously paid, in the manner and at the
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time provided for in this article.
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Ord. No. 01-21
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Commissioner of revenue means the commissioner of revenue of the county and any of his or her
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duly authorized deputies and agents.
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Dealer means and includes every manufacturer's representative, wholesaler, re
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machine operator, public warehouseman or another person who shall sell, rec
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distribute or transport cigarettes within or into the County.
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r, cigarette
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/e, store, possess,
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Package means any container, regardless of the material used in its construction, in which separate
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cigarettes are placed without such cigarettes being placed into any container within the package.
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Packages are those containers of cigarettes from which individual cigarettes are ordinarily taken when
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they are consumed by their ultimate user. Ordinarily, a package contains twenty (20) cigarettes; however,
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the term "package" includes those containers in which fewer or more than twenty (20) cigarettes are
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placed.
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Person means any individual, partnership, society, association, joint stock company, corporation,
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||
estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative
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||
capacity, whether appointed by a court or otherwise, and any combination of individuals.
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Purchaser means every person to whom title to any cigarettes is transferred by a seller within the
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jurisdictional limits of the county.
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Sale means 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 cigarettes is transferred from
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||
the seller to any other person within the jurisdictional limits of the county.
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||
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Seller means every person who transfers title to any cigarettes or in whose place of business title to
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||
any cigarettes is transferred, within the jurisdictional limits of the county, for any purpose other than
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||
resale.
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‘Stamp means a small, gummed piece of paper or decal to be sold by the treasurer and to be affixed
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to every package of cigarettes sold at retail in the county, and any insignia or symbols printed by meter
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machine upon any such package under the authorization of the treasurer.
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Treasurer means the treasurer of the county and any of his or her duly authorized deputies and
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agents.
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ed.
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Registration req
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Each distributor, wholesaler, vendor, retailer, or other person selling, storing, or possessing
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cigarettes within or transporting cigarettes within or into the county for sale or use shall first register with
|
||
the commissioner of revenue. The application form, which shall be supplied upon request, shalll require
|
||
such information relative to the nature of the business engaged in by the applicant as the commissioner
|
||
of revenue deems necessary for the administration and enforcement of this article. Any applicant whose
|
||
place of business and residence is outside the county shall automatically, by filing his application, submit
|
||
himself to the county's legal jurisdiction and appoint the county administrator as his agent for any service
|
||
of lawful process. A copy of any such process served on the county administrator shall be sent forthwith
|
||
by registered mail to the distributor, wholesaler, vendor, retailer, or other person
|
||
|
||
Levied; amount.
|
||
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There is hereby levied and imposed by the county, upon every sale of cigarettes, an excise tax of
|
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‘one and twenty-five hundredths (1.25) cents per cigarette sold within the county (i.e., twenty (25) cents
|
||
per pack), the amount of such tax to be paid by the seller, if not previously paid, in the manner and at the
|
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time provided for in this article.
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Page 2 of 7
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Page 3 of 7
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Method of payment.
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(a) The tax imposed by this article shall be paid by affixing or causing to be affixed a stamp or stamps,
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of the proper denominational or face value, to every package of cigarettes sold within the county, in
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the manner and at the time or times provided for in this article. Every dealer and every seller in the
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county, once registered, shall have the right to buy such stamps from the county treasurer and to
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affix the same to packages of cigarettes as provided in this article.
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(b) The commissioner of revenue may require the permit the payment in advance of the tax levied and
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imposed by this article by the method of placing imprints of the stamps upon original packages using
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meter machines, in lieu of the method of paying such tax by the purchase and affixing of gummed
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stamps and may prescribe and enforce the necessary regulations setting forth the method to be
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employed and the condition to be observed in the use of such meter machines.
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Preparation and sale of stamps.
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For the purpose of making stamps available for use, the commissioner of revenue shall prescribe,
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prepare, and furnish to the county treasurer, and the county treasurer shall sell stamps of such
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denominations and in such quantities as may be necessary for the payment of the taxes imposed by this
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article. In the sale of such stamps, the county treasurer shall allow a discount of one-tenth (0.10) of a cent
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per cigarette (i.e., two (2) cents per pack) to cover the costs which will be incurred in affixing the stamps
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to packages of cigarettes. In the event the printing by an authorized meter machine is used in lieu of
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gummed stamps, there shall be allowed a discount of six (6) percent of the denominational or face value
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of the imprints of such stamps so printed by such meter machine to cover the costs incurred in printing
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such imprints.
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General duties of dealers and sellers with respect to stamps.
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(a) Every dealer in cigarettes is hereby required and it shall be his duty to purchase such stamps, at the
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office of the county treasurer, as shall be necessary to pay the tax levied and imposed by this article,
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and to affix or cause to be affixed a stamp or stamps of the monetary value prescribed by this article
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to each package of cigarettes prior to delivery or furnishing of such cigarettes to any seller. Nothing
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herein contained shall preclude any dealer from using a stamp meter machine in lieu of gummed
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stamps to effectuate the provisions of this article.
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(b) Every seller shall examine each package of cigarettes prior to exposing the same for sale, for the
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purpose of ascertaining whether such package has the proper stamps affixed thereto or imprinted
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thereon, as provided by this article. If, upon such examination, unstamped or improperly stamped
|
||
packages of cigarettes are discovered, the seller, where such cigarettes were obtained from a
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dealer, shall immediately notify such dealer, and upon such notification, such dealer shall forthwith
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either affix to or imprint upon such unstamped or improperly stamped packages the proper number
|
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of stamps, or shall replace such packages with others to which stamps have been properly affixed or
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imprinted thereon.
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(c) Should a seller obtain or acquire possession of, from any person other than a dealer, any
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unstamped or improperly stamped cigarettes, such seller shall forthwith, before selling or offering or
|
||
exposing such cigarettes for sale in the county, purchase and affix or cause to be affixed to such
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packages of cigarettes the proper stamps, or the markings of a meter machine, covering the tax
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||
imposed by this article.
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(d) In the event any seller elects to purchase and affix stamps or imprints of a meter machine, before
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offering cigarettes for sale, any dealer delivering and furnishing cigarettes to such seller shall not be
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required to purchase and affix such stamps or imprints to such cigarettes so sold or furnished;
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provided that any such dealer shall, on the day after such delivery and furnishing, file with the
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commissioner of revenue a copy of the delivery memorandum showing the name and address of the
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seller and the quantity and type of cigarettes so delivered and furnished.
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||
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Method of payment.
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(a) The tax imposed by this article shall be paid by affixing or causing to be affixed a stamp or stamy
|
||
of the proper denominational or face value, to every package of cigarettes sold within the county, in
|
||
the manner and at the time or times provided for in this article. Every dealer and every seller in the
|
||
county, once registered, shall have the right to buy such stamps from the county treasurer and to
|
||
affix the same to packages of cigarettes as provided in this article.
|
||
|
||
(b) The commissioner of revenue may require the permit the payment in advance of the tax levied and
|
||
imposed by this article by the method of placing imprints of the stamps upon original packages using
|
||
meter machines, in lieu of the method of paying such tax by the purchase and affixing of gummed
|
||
stamps and may prescribe and enforce the necessary regulations setting forth the method to be
|
||
‘employed and the condition to be observed in the use of such meter machines.
|
||
|
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Preparation and sale of stamps.
|
||
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For the purpose of making stamps available for use, the commissioner of revenue shall prescribe,
|
||
prepare, and furnish to the county treasurer, and the county treasurer shall sell stamps of such
|
||
denominations and in such quantities as may be necessary for the payment of the taxes imposed by this
|
||
article. In the sale of such stamps, the county treasurer shall allow a discount of one-tenth (0.10) of a cent
|
||
per cigarette (i.e., two (2) cents per pack) to cover the costs which will be incurred in affixing the stamps
|
||
to packages of cigarettes. In the event the printing by an authorized meter machine is used in lieu of
|
||
gummed stamps, there shall be allowed a discount of six (6) percent of the denominational or face value
|
||
of the imprints of such stamps so printed by such meter machine to cover the costs incurred in printing
|
||
such imprints.
|
||
|
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General duties of dealers and sellers with respect to stamps.
|
||
|
||
(a) Every dealer in cigarettes is hereby required and it shall be his duty to purchase such stamps, at the
|
||
office of the county treasurer, as shall be necessary to pay the tax levied and imposed by this article,
|
||
and to affix or cause to be affixed a stamp or stamps of the monetary value prescribed by this article
|
||
to each package of cigarettes prior to delivery or furnishing of such cigarettes to any seller. Nothing
|
||
herein contained shall preclude any dealer from using a stamp meter machine in lieu of gummed
|
||
stamps to effectuate the provisions of this article.
|
||
|
||
(b) Every seller shall examine each package of cigarettes prior to exposing the same for sale, for the
|
||
purpose of ascertaining whether such package has the proper stamps affixed thereto or imprinted
|
||
thereon, as provided by this article. If, upon such examination, unstamped or improperly stamped
|
||
packages of cigarettes are discovered, the seller, where such cigarettes were obtained from a
|
||
dealer, shall immediately notify such dealer, and upon such notification, such dealer shall forthwith
|
||
either affix to or imprint upon such unstamped or improperly stamped packages the proper number
|
||
of stamps, or shall replace such packages with others to which stamps have been properly affixed or
|
||
imprinted thereon.
|
||
|
||
(c) Should a seller obtain or acquire possession of, from any person other than a dealer, any
|
||
unstamped or improperly stamped cigarettes, such seller shall forthwith, before selling or offering or
|
||
‘exposing such cigarettes for sale in the county, purchase and affix or cause to be affixed to such
|
||
packages of cigarettes the proper stamps, or the markings of a meter machine, covering the tax
|
||
imposed by this article.
|
||
|
||
(d) Inthe event any seller elects to purchase and affix stamps or imprints of a meter machine, before
|
||
offering cigarettes for sale, any dealer delivering and furnishing cigarettes to such seller shall not be.
|
||
required to purchase and affix such stamps or imprints to such cigarettes so sold or furnished;
|
||
provided that any such dealer shall, on the day after such delivery and furnishing, file with the
|
||
‘commissioner of revenue a copy of the delivery memorandum showing the name and address of the
|
||
seller and the quantity and type of cigarettes so delivered and furnished
|
||
|
||
Page 3 of 7
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
Page 4 of 7
|
||
|
||
Visibility of stamps or meter markings.
|
||
Stamps or the printed markings of a meter machine shall be placed upon each package of cigarettes
|
||
|
||
in such manner as to be readily visible to the purchaser.
|
||
|
||
Altering design of stamps.
|
||
The commissioner of revenue 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.
|
||
|
||
Refund for unused stamps or meter imprints.
|
||
(a) Should any person, after acquiring from the county treasurer any stamps provided for in this article,
|
||
|
||
cease to be engaged in a business necessitating the use thereof, or should any such stamps
|
||
become mutilated and unfit for use, other than by cancellation as provided in this article, such
|
||
person shall be entitled to a refund of the denominational or face amount of any stamps so acquired
|
||
and not used by him, less five (5) percent of the denominational or face amount thereof, upon
|
||
presenting such stamps to the commissioner of revenue and furnishing the commissioner of
|
||
revenue with an affidavit showing, to his satisfaction, that such stamps were acquired by such
|
||
person and have not in any manner been used and the reason for requesting such refund. In the
|
||
case of any authorized meter machine, should any imprints of such machine theretofore paid for not
|
||
be used, such person shall, upon furnishing the commissioner of revenue with a similar affidavit, be
|
||
entitled to a refund of the denominational or face amount thereof, less six (6) percent of the
|
||
denominational or face amount of such imprints of such machine not so used.
|
||
|
||
(b) All refunds for unused and mutilated stamps and for nonuse of imprints of stamps by meter
|
||
machines provided for under this section are hereby authorized to be made on vouchers approved
|
||
by the commissioner of revenue and, when made, the same shall be charged against the sums
|
||
collected for the sale of such stamps and for the use of such imprints.
|
||
|
||
Seizure and sale of unstamped cigarettes.
|
||
(a) Whenever the commissioner of revenue shall discover cigarettes in quantities of more than six (6)
|
||
|
||
cartons within the county which are subject to the tax imposed by this article and upon which the tax
|
||
has not been paid or upon which stamps have not been affixed or evidence of such tax shown
|
||
thereon by the printed markings of an authorized meter machine, as this article requires, such
|
||
cigarettes shall be conclusively presumed for sale or use within the county and the commissioner of
|
||
revenue may forthwith seize and confiscate such cigarettes, if:
|
||
|
||
(1) They are in transit, and are not accompanied by a bill of lading or other document indicating
|
||
the true name and address of the cosigner or seller and of the cosigner or purchaser, and the
|
||
brands and quantity of cigarettes so transported; or are in transit and accompanied by a bill of
|
||
lading or other document which is false or fraudulent in whole or in part; or
|
||
|
||
(2) They are in transit and are accompanied by a bill of lading or other documents indicating:
|
||
|
||
a. A consignee or purchaser in another state or the District of Columbia who is not
|
||
authorized by the law of such other jurisdiction to receive or possess such tobacco
|
||
products on which the taxes imposed by such other jurisdiction have not been paid, and
|
||
unless the tax of the state or district of destination has been paid and the said products
|
||
bear the tax stamp of that state or district; or
|
||
|
||
b. A consignee or purchaser in the Commonwealth but outside the county who does not
|
||
possess a Virginia sale and use tax certificate, a Virginia retail tobacco license and where
|
||
applicable, both a business license and retail tobacco license issued by the local
|
||
jurisdiction of destination; or
|
||
|
||
Vi
|
||
|
||
ity of stamps or meter markings.
|
||
|
||
‘Stamps or the printed markings of a meter machine shall be placed upon each package of cigarettes
|
||
|
||
in such manner as to be readily visible to the purchaser.
|
||
|
||
Altering design of stamps.
|
||
|
||
The commissioner of revenue 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.
|
||
|
||
Refund for unused stamps or meter imprints.
|
||
|
||
(a)
|
||
|
||
Should any person, after acquiring from the county treasurer any stamps provided for in this article,
|
||
cease to be engaged in a business necessitating the use thereof, or should any such stamps
|
||
become mutilated and unfit for use, other than by cancellation as provided in this article, such
|
||
person shall be entitled to a refund of the denominational or face amount of any stamps so acquired
|
||
and not used by him, less five (5) percent of the denominational or face amount thereof, upon
|
||
presenting such stamps to the commissioner of revenue and furnishing the commissioner of
|
||
revenue with an affidavit showing, to his satisfaction, that such stamps were acquired by such
|
||
person and have not in any manner been used and the reason for requesting such refund. In the
|
||
‘case of any authorized meter machine, should any imprints of such machine theretofore paid for not
|
||
be used, such person shall, upon furnishing the commissioner of revenue with a similar affidavit, be
|
||
entitled to a refund of the denominational or face amount thereof, less six (6) percent of the
|
||
denominational or face amount of such imprints of such machine not so used.
|
||
|
||
All refunds for unused and mutilated stamps and for nonuse of imprints of stamps by meter
|
||
machines provided for under this section are hereby authorized to be made on vouchers approved
|
||
by the commissioner of revenue and, when made, the same shall be charged against the sums
|
||
collected for the sale of such stamps and for the use of such imprints.
|
||
|
||
Seizure and sale of unstamped cigarettes.
|
||
|
||
(a)
|
||
|
||
Whenever the commissioner of revenue shall discover cigarettes in quantities of more than six (6)
|
||
cartons within the county which are subject to the tax imposed by this article and upon which the tax
|
||
has not been paid or upon which stamps have not been affixed or evidence of such tax shown
|
||
thereon by the printed markings of an authorized meter machine, as this article requires, such
|
||
cigarettes shall be conclusively presumed for sale or use within the county and the commissioner of
|
||
revenue may forthwith seize and confiscate such cigarettes, if:
|
||
|
||
(1) They are in transit, and are not accompanied by a bill of lading or other document indicating
|
||
the true name and address of the cosigner or seller and of the cosigner or purchaser, and the
|
||
brands and quantity of cigarettes so transported; or are in transit and accompanied by a bill of
|
||
lading or other document which is false or fraudulent in whole or in part; or
|
||
|
||
(2) They are in transit and are accompanied by a bill of lading or other documents indicating:
|
||
|
||
a. Aconsignee or purchaser in another state or the District of Columbia who is not
|
||
authorized by the law of such other jurisdiction to receive or possess such tobacco
|
||
products on which the taxes imposed by such other jurisdiction have not been paid, and
|
||
unless the tax of the state or district of destination has been paid and the said products
|
||
bear the tax stamp of that state or district; or
|
||
|
||
b. Aconsignee or purchaser in the Commonwealth but outside the county who does not
|
||
possess a Virginia sale and use tax certificate, a Virginia retail tobacco license and where
|
||
applicable, both a business license and retail tobacco license issued by the local
|
||
jurisdiction of destination; or
|
||
|
||
Page 4 of 7
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
Page 5 of 7
|
||
|
||
(3) They are not in transit and the tax has not been paid, nor have approved arrangements for
|
||
payment been made, provided that this subsection shall not apply to cigarettes in the
|
||
possession of distributors or public warehouses which have filed notice and appropriate proof
|
||
with the commissioner of the revenue that those cigarettes are temporarily within the county
|
||
and will be sent to consignees or purchasers outside the county in the normal course of
|
||
business.
|
||
|
||
(b) All cigarettes seized and confiscated according to subsection (a) of this section shall thereupon be
|
||
deemed to be forfeited to the county and may be sold within a reasonable time thereafter, after
|
||
proper notice of such seizure is given to the known holders of property interests in the cigarettes.
|
||
Such notice shall be given to known holders of property interests, if any, by certified mail and by
|
||
written notice posted on the bulletin board of the courthouse of the county at least seven (7) days
|
||
before the date of sale. Such notice shall contain the time and place at which the sale is to occur
|
||
and procedures for administrative appeal as well as affirmative defenses which may be asserted by
|
||
such holders. All moneys collected under this section shall be paid to the county treasurer and
|
||
treated as other taxes collected under this article. No credit from any sale or other disposition shall
|
||
be allowed toward any tax or penalties owed.
|
||
|
||
Seizure and sale of coin-operated vending machines and counterfeit stamp or
|
||
impression devices.
|
||
|
||
(a) Any coin-operated vending machine, in which any cigarettes are found, stored, or possessed
|
||
bearing a counterfeit or false tobacco tax stamp or impression or any unstamped cigarettes, or any
|
||
cigarettes upon which the tax has not been paid, may be declared contraband property and be
|
||
subject to confiscation and sale as provided in section 14-180(b). When any such vending machine
|
||
is found containing such cigarettes, it shall be presumed that such cigarettes were intended for
|
||
distribution, sale or use therefrom. In lieu of immediate seizure and confiscation of any vending
|
||
machine used in an illegal evasion of the tax, it may be sealed by appropriate enforcement
|
||
authorities to prevent continued illegal sale or removal of any cigarettes and may be left unmoved
|
||
until other civil and criminal penalties are imposed or waived. Notice requirements shall be the same
|
||
as if the machine had been seized. Such seal may be removed, and the machine declared eligible
|
||
for operation only by authorized enforcement authorities. Nothing in this section shall prevent
|
||
seizure and confiscation of a vending machine at any time after it is sealed.
|
||
|
||
(b) Any counterfeit stamps or counterfeit impression devices found may also be seized and confiscated.
|
||
|
||
Dealers' and sellers' records.
|
||
It shall be the duty of every dealer and seller to maintain and keep, for a period of two (2) years,
|
||
|
||
such records of cigarettes sold and delivered by him as may be required by the commissioner of revenue
|
||
and to make all such records available for examination by such commissioner of revenue, upon demand,
|
||
at all reasonable times.
|
||
|
||
Rules and regulations for enforcement and administration of article; examination
|
||
of books, records, etc.
|
||
|
||
(a) The commissioner of revenue may prescribe, adopt, promulgate, and enforce rules and regulations
|
||
relating to the method and means to be used in the cancellation of stamps and to all other matters
|
||
pertaining to the administration and enforcement of the provisions of this article. It shall be unlawful
|
||
for any person to fail, neglect or refuse to comply with such rules and regulations.
|
||
|
||
(b) The commissioner of revenue may examine books, records, invoices, papers, and all cigarettes in
|
||
and upon any premises where the same are placed, stored, sold, offered for sale, or displayed for
|
||
sale by a seller or dealer.
|
||
|
||
Seizure and sale of coi
|
||
|
||
(a)
|
||
|
||
(b)
|
||
|
||
(3) They are not in transit and the tax has not been paid, nor have approved arrangements for
|
||
payment been made, provided that this subsection shall not apply to cigarettes in the
|
||
possession of distributors or public warehouses which have filed notice and appropriate proof
|
||
with the commissioner of the revenue that those cigarettes are temporarily within the county
|
||
and will be sent to consignees or purchasers outside the county in the normal course of
|
||
business.
|
||
|
||
All cigarettes seized and confiscated according to subsection (a) of this section shall thereupon be
|
||
deemed to be forfeited to the county and may be sold within a reasonable time thereafter, after
|
||
proper notice of such seizure is given to the known holders of property interests in the cigarettes.
|
||
Such notice shall be given to known holders of property interests, if any, by certified mail and by
|
||
written notice posted on the bulletin board of the courthouse of the county at least seven (7) days
|
||
before the date of sale. Such notice shall contain the time and place at which the sale is to occur
|
||
and procedures for administrative appeal as well as affirmative defenses which may be asserted by
|
||
‘such holders. All moneys collected under this section shall be paid to the county treasurer and
|
||
treated as other taxes collected under this article. No credit from any sale or other disposition shall
|
||
be allowed toward any tax or penalties owed.
|
||
|
||
-operated vending machines and counterfeit stamp or
|
||
impression devices.
|
||
|
||
Any coin-operated vending machine, in which any cigarettes are found, stored, or possessed
|
||
bearing a counterfeit or false tobacco tax stamp or impression or any unstamped cigarettes, or any
|
||
cigarettes upon which the tax has not been paid, may be declared contraband property and be
|
||
subject to confiscation and sale as provided in section 14-180(b). When any such vending machine
|
||
is found containing such cigarettes, it shall be presumed that such cigarettes were intended for
|
||
distribution, sale or use therefrom. In lieu of immediate seizure and confiscation of any vending
|
||
machine used in an illegal evasion of the tax, it may be sealed by appropriate enforcement
|
||
authorities to prevent continued illegal sale or removal of any cigarettes and may be left unmoved
|
||
Until other civil and criminal penalties are imposed or waived. Notice requirements shall be the same
|
||
as if the machine had been seized. Such seal may be removed, and the machine declared eligible
|
||
for operation only by authorized enforcement authorities, Nothing in this section shall prevent
|
||
seizure and confiscation of a vending machine at any time after it is sealed,
|
||
|
||
Any counterfeit stamps or counterfeit impression devices found may also be seized and confiscated.
|
||
|
||
Dealers’ and sellers’ records.
|
||
|
||
It shall be the duty of every dealer and seller to maintain and keep, for a period of two (2) years,
|
||
|
||
‘such records of cigarettes sold and delivered by him as may be required by the commissioner of revenue
|
||
and to make all such records available for examination by such commissioner of revenue, upon demand,
|
||
at all reasonable times.
|
||
|
||
Rules and regulations for enforcement and administration of article; examination
|
||
|
||
(a)
|
||
|
||
(b)
|
||
|
||
of books, records, etc.
|
||
|
||
The commissioner of revenue may prescribe, adopt, promulgate, and enforce rules and regulations
|
||
relating to the method and means to be used in the cancellation of stamps and to all other matters
|
||
pertaining to the administration and enforcement of the provisions of this article. It shall be unlawful
|
||
for any person to fail, neglect or refuse to comply with such rules and regulations.
|
||
|
||
The commissioner of revenue may examine books, records, invoices, papers, and all cigarettes in
|
||
and upon any premises where the same are placed, stored, sold, offered for sale, or displayed for
|
||
sale by a seller or dealer.
|
||
|
||
Page 5 of 7
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
Page 6 of 7
|
||
|
||
Tax is in addition to other taxes.
|
||
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.
|
||
|
||
Violations of article—Generally.
|
||
(a) Any person violating any of the provisions of this article shall be guilty of a Class 1 misdemeanor. In
|
||
|
||
addition, any person who shall perform any fraudulent 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 fifty (50) percent and interest not to exceed three quarters of one percent per month upon
|
||
any tax found to be overdue and unpaid. Conviction and payment of a fine for such violation shall
|
||
not relieve any person from the payment of any tax imposed by this article.
|
||
|
||
(b) Each violation of, or noncompliance with, any of the provisions of this article shall be and constitute
|
||
a separate offense and shall subject every person convicted thereof to the penalties prescribed.
|
||
|
||
Prohibited acts enumerated.
|
||
It shall be unlawful and a violation of this article for any person:
|
||
|
||
(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 of any part thereof; or for any dealer or seller, 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 of revenue may issue under this article.
|
||
|
||
(2) To make falsely or fraudulently, forge, alter or counterfeit any stamp or the printed markings of
|
||
any meter machine or to procure or cause to be made, forged, altered or counterfeited any
|
||
such stamp or printed markings of a meter machine or to knowingly and willfully alter, publish,
|
||
pass, or tender as true any false, altered, forged, or counterfeited stamp or stamps or printed
|
||
markings of a meter machine.
|
||
|
||
(3) To sell 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 package of cigarettes.
|
||
|
||
(4) To reuse or refill with cigarettes any package from which cigarettes, for which the tax imposed
|
||
has been theretofore paid, have been removed.
|
||
|
||
(5) To remove from any package any stamp or the printed markings of a meter machine with intent
|
||
to use or cause the same to be used after the same have already been used, or to buy, sell or
|
||
offer for sale or give away any used, removed, altered or restored stamps or printed markings
|
||
of a meter machine to any person, or to reuse any stamp or printed markings of a meter
|
||
machine which had theretofore been used for evidence of the payment of any tax prescribed
|
||
by this article, or, except as to the county treasurer, to sell or offer to sell any stamps or printed
|
||
markings of a meter machine provided for in this article.
|
||
|
||
Presumption of violation by seller.
|
||
(a) In the event any package of cigarettes is found in the possession of a seller, without the proper
|
||
|
||
stamps being affixed thereto or without authorized printed markings of a meter machine thereon,
|
||
and the seller shall be unable to submit evidence establishing that he received such package within
|
||
the immediately preceding forty-eight (48) hours and that he has not offered the same for sale, the
|
||
presumption shall be that such package is being kept by such seller in violation of the provisions of
|
||
this article and shall subject him to the penalties provided for such violation.
|
||
|
||
(b) Any cigarettes placed in any coin-operated vending machine located within the county 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 not to
|
||
|
||
Tax is
|
||
|
||
ade
|
||
|
||
ion to other taxes.
|
||
|
||
The tax levied an
|
||
|
||
posed by this article shall be in addition to all other taxes of every kind levied
|
||
|
||
and imposed by any other ordinance or law.
|
||
|
||
Violations of article—Generally.
|
||
|
||
(a)
|
||
|
||
(b)
|
||
|
||
Any person violating any of the provisions of this article shall be guilty of a Class 1 misdemeanor. In
|
||
addition, any person who shall perform any fraudulent 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 fifty (50) percent and interest not to exceed three quarters of one percent per month upon,
|
||
any tax found to be overdue and unpaid. Conviction and payment of a fine for such violation shall
|
||
not relieve any person from the payment of any tax imposed by this article.
|
||
|
||
Each violation of, or noncompliance with, any of the provisions of this article shall be and constitute
|
||
a separate offense and shall subject every person convicted thereof to the penalties prescribed,
|
||
|
||
Prohibited acts enumerated.
|
||
|
||
It shall be unlawful and a violation of this article for any person:
|
||
|
||
(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 of any part thereof; or for any dealer or seller, 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 of revenue may issue under this article.
|
||
|
||
(2) To make falsely or fraudulently, forge, alter or counterfeit any stamp or the printed markings of
|
||
‘any meter machine or to procure or cause to be made, forged, altered or counterfeited any
|
||
such stamp or printed markings of a meter machine or to knowingly and willfully alter, publish,
|
||
ass, or tender as true any false, altered, forged, or counterfeited stamp or stamps or printed
|
||
markings of a meter machine.
|
||
|
||
(3) To sell 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 package of cigarettes.
|
||
|
||
(4) To reuse or refill with cigarettes any package from which cigarettes, for which the tax imposed
|
||
has been theretofore paid, have been removed,
|
||
|
||
(5) To remove from any package any stamp or the printed markings of a meter machine with intent
|
||
to use or cause the same to be used after the same have already been used, or to buy, sell or
|
||
offer for sale or give away any used, removed, altered or restored stamps or printed markings.
|
||
of a meter machine to any person, or to reuse any stamp or printed markings of a meter
|
||
machine which had theretofore been used for evidence of the payment of any tax prescribed
|
||
by this article, or, except as to the county treasurer, to sell or offer to sell any stamps or printed
|
||
markings of a meter machine provided for in this article.
|
||
|
||
Presumption of violation by seller.
|
||
|
||
(a)
|
||
|
||
In the event any package of cigarettes is found in the possession of a seller, without the proper
|
||
stamps being affixed thereto or without authorized printed markings of a meter machine thereon,
|
||
and the seller shall be unable to submit evidence establishing that he received such package within
|
||
the immediately preceding forty-eight (48) hours and that he has not offered the same for sale, the
|
||
presumption shall be that such package is being kept by such seller in violation of the provisions of
|
||
this article and shall subject him to the penalties provided for such violation.
|
||
|
||
Any cigarettes placed in any coin-operated vending machine located within the county 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 not to
|
||
|
||
Page 6 of 7
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
|
||
Page 7 of 7
|
||
|
||
allow visual inspection of the stamp through the viewing areas as provided for by the vending
|
||
machine manufacturer shall be presumed to contain untaxed cigarettes in violation of this article.
|
||
|
||
(c) 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
|
||
of revenue. In addition to any tax due, the dealer or other person liable for the tax possessing such
|
||
untaxed cigarettes shall be subject to civil and criminal penalties herein provided.
|
||
|
||
(d) In lieu of seizure, the commissioner of revenue may seal such vending machines to prevent
|
||
continued illegal sale or removal of such cigarettes. The removal of the seal from a vending machine
|
||
by any unauthorized person shall be in violation of this article. Nothing in this article shall prevent the
|
||
seizure of any vending machine at any time after it is sealed.
|
||
|
||
(e) All cigarette vending machines shall be plainly marked with the name, address, and telephone
|
||
number of owners of the machine.
|
||
|
||
Severability.
|
||
|
||
The sections, paragraphs, sentences, clauses, and phrases of this ordinance are
|
||
severable, and if any phrase, clause, sentence, paragraph, or section of this ordinance
|
||
shall be declared unconstitutional or invalid by the valid judgment or decree of a court
|
||
of competent jurisdiction, the remaining phrases, clauses, sentences, paragraphs, and
|
||
sections of this article shall remain valid.
|
||
|
||
Effective Date.
|
||
This Ordinance shall be in full force and effect on July 1, 2021.
|
||
|
||
|
||
Adopted this 3rd day of May 2021.
|
||
|
||
|
||
|
||
RUSSELL COUNTY BOARD OF SUPERVISORS
|
||
|
||
|
||
|
||
BY: __________________________
|
||
Rebecca Dye, Chairperson
|
||
|
||
|
||
|
||
|
||
|
||
|
||
Attest: _______________________________
|
||
Clerk
|
||
|
||
|
||
allow visual inspection of the stamp through the viewing areas as provided for by the vending
|
||
machine manufacturer shall be presumed to contain untaxed cigarettes in violation of this article.
|
||
|
||
()_ Any cigarettes, coin-operated vending machines, counterfeit stamps, or other property found
|
||
violation of this article shall be declared contraband goods and may be seized by the commissioner
|
||
of revenue. In addition to any tax due, the dealer or other person liable for the tax possessing such
|
||
untaxed cigarettes shall be subject to civil and criminal penalties herein provided.
|
||
|
||
(a) _Inlieu of seizure, the commissioner of revenue may seal such vending machines to prevent
|
||
continued illegal sale or removal of such cigarettes. The removal of the seal from a vending machine
|
||
by any unauthorized person shall be in violation of this article. Nothing in this article shall prevent the
|
||
seizure of any vending machine at any time after itis sealed
|
||
|
||
(e) Allcigarette vending machines shall be plainly marked with the name, address, and telephone
|
||
number of owners of the machine.
|
||
|
||
Severability.
|
||
|
||
The sections, paragraphs, sentences, clauses, and phrases of this ordinance are
|
||
severable, and if any phrase, clause, sentence, paragraph, or section of this ordinance
|
||
shall be declared unconstitutional or invalid by the valid judgment or decree of a court
|
||
of competent jurisdiction, the remaining phrases, clauses, sentences, paragraphs, and
|
||
sections of this article shall remain valid.
|
||
|
||
Effective Date.
|
||
|
||
This Ordinance shall be in full force and effect on July 1, 2021
|
||
|
||
‘Adopted this 3° day of May 2021
|
||
|
||
RUSSELL COUNTY BOARD OF SUPERVISORS
|
||
|
||
BY:
|
||
Rebecca Dye, Chairperson
|
||
|
||
Attest: —
|
||
Clerk
|
||
|
||
Page 7 of 7
|
||
|
||
|
||
|
||
Definitions.
|
||
Registration required.
|
||
Levied; amount.
|
||
Method of payment.
|
||
Preparation and sale of stamps.
|
||
General duties of dealers and sellers with respect to stamps.
|
||
Visibility of stamps or meter markings.
|
||
Altering design of stamps.
|
||
Refund for unused stamps or meter imprints.
|
||
Seizure and sale of unstamped cigarettes.
|
||
Seizure and sale of coin-operated vending machines and counterfeit stamp or impression devices.
|
||
Dealers' and sellers' records.
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Rules and regulations for enforcement and administration of article; examination of books, records, etc.
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Tax is in addition to other taxes.
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Violations of article—Generally.
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Prohibited acts enumerated.
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Presumption of violation by seller.
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