Virginia Code 58.1-3832.1: Regional cigarette tax boards
A. As used in this section:
Terms Used In Virginia Code 58.1-3832.1
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
“Member locality” means a locality that elects to become a member of a regional cigarette tax board and have its local cigarette tax administered by the board.
“Region” means the group of localities for which the regional cigarette tax board administers local cigarette taxes.
“Regional cigarette tax board” means a board established by a group of at least six member localities pursuant to their powers under this article, Chapter 13 of Title 15.2, and the Regional Cooperation Act (§ 15.2-4200 et seq.), with the purpose of administering local cigarette taxes on a regional basis subject to the provisions of this section.
B. A regional cigarette tax board shall have the following duties:
1. Providing for the use of a uniform meter impression or stamp as evidence of payment of any local cigarette tax within the region.
2. Entering into an arrangement, on behalf of or in cooperation with its member localities, with the Department pursuant to the provisions of subsection A of § 58.1-3830, for the use of a dual die or stamp as evidence of payment of any applicable local and state tax.
3. Providing a single point of contact for a stamping agent authorized under this article or Chapter 10 (§ 58.1-1000) to remit local cigarette taxes due to any member locality.
4. Providing a discount to a stamping agent as compensation for accounting for the tax due under this article. The discount shall be in the amount of two percent of the tax otherwise due.
5. Distributing any local cigarette taxes collected by the board to the appropriate member locality.
6. Enforcing all local cigarette tax ordinances within the region.
7. Promoting uniformity of cigarette tax ordinances among its member localities.
8. To the extent possible, encouraging uniformity of cigarette tax rates among its member localities.
9. Allowing persons with unsold inventory subject to tax increase to pay such increase by filing a return consistent with the provisions of subsection D of § 58.1-3830.
10. Accomplishing any other purpose that helps promote the uniform administration of local cigarette taxes throughout the region.