{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3832.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3832.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3832.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3832.html"}],"law_id":63050,"edition_id":1,"section_id":63050,"structure_id":14506,"section_number":"58.1-3832","catch_line":"Local ordinances to administer and enforce local taxes on sale or use of cigarettes","history":"Code 1950, \u00a7 58-757.29; 1974, c. 472; 1977, c. 595; 1984, c. 675; 2012, cc. 89, 258; 2017, c. 113.","full_text":"Any county, city or town having a tax upon the sale or use of cigarettes may by ordinance, provide for the administration and enforcement of any such cigarette tax. Such local ordinance may:\n\n1\n\nProvide for the registration of any distributor, wholesaler, vendor, retailer or other person selling, storing or possessing cigarettes within or transporting cigarettes within or into such taxing jurisdiction for sale or use. Such registration may be conditioned upon the filing of a bond with a surety company authorized to do business in Virginia as surety, which bond shall not exceed one and one-half times the average monthly liability of such taxpayer. The county, city or town may revoke registration if such bond is impaired, but for no other reason. Any such distributor, wholesaler, retailer or other person whose business and residence is outside the taxing jurisdiction, who shall sell, store or possess in the taxing jurisdiction therein any cigarettes shall, by virtue of such sale, storage or possession submit himself to its legal jurisdiction and appoint as his attorney for any service of lawful process such officer or person as may be designated in the local ordinance for that purpose. A copy of any such process served on the said officer or person shall be sent forthwith by registered mail to the distributor, wholesaler or retailer.2\n\nProvide for the use of a tax stamp or meter impression as evidence of payment of the tax or other method or system of reporting payment and collection of such tax. Any local tax stamp or meter impression required to be used to evidence payment of the tax shall be of the same stamp technology that is used or required by the Commonwealth for the state cigarette tax stamp pursuant to Chapter 10 (§ 58.1-1000 et seq.). The purchase price of any tax stamps purchased under this section shall be refunded, without penalties or additional fees, upon verification by the county, city, or town imposing the tax that the stamps have been returned to such county, city, or town.3\n\nProvide that tobacco products found in quantities of more than six cartons within the taxing jurisdiction shall be conclusively presumed for sale or use within the jurisdiction and may be seized and confiscated if:\n\t\t\ta. They are in transit, and are not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and of the consignee 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\n\t\t\tb. They are in transit and are accompanied by a bill of lading or other document indicating:1\n\nA 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, unless the tax of the state or District of destination has been paid and the said products bear the tax stamps of that state or District; or2\n\nA consignee or purchaser in the Commonwealth of Virginia but outside the taxing jurisdiction who does not possess a Virginia sales and use tax certificate, a Virginia retail cigarette license and, where applicable, both a business license and retail cigarette license issued by the local jurisdiction of destination; or\n\t\t\t\tc. They are not in transit and the tax has not been paid, nor have approved arrangements for payment been made, provided that this subparagraph shall not apply to cigarettes in the possession of distributors or public warehouses which have filed notice and appropriate proof with the taxing jurisdiction that those cigarettes are temporarily within the taxing jurisdiction and will be sent to consignees or purchasers outside the jurisdiction in the normal course of business.4\n\nProvide that cigarettes and other property, other than motor vehicles, used in the furtherance of any illegal evasion of the tax so seized and confiscated may be disposed of by sale or other method deemed appropriate by the local taxing authority. No credit from any sale or other disposition shall be allowed toward any tax or penalties owed.5\n\nProvide that persons violating any provision thereof shall be deemed guilty of a Class 1 misdemeanor, and require the payment of penalties for late payment not to exceed 10 percent per month, penalties for fraud or evasion of the tax not to exceed 50 percent, and interest not to exceed three quarters of one percent per month, upon any tax found to be overdue and unpaid. The mere possession of untaxed cigarettes in quantities of not more than six cartons shall not be a violation of any such ordinance.6\n\nProvide for the forfeiture and sale of any property seized; provided, however, that proper notice of such seizure shall be given to the known holders of property interests in such property and shall include procedures for administrative appeal as well as affirmative defenses which may be asserted by such holders which procedures must be set forth in reasonable detail.7\n\nProvide that any coin-operated vending machine, in which any cigarettes are found, stored or possessed bearing a counterfeit or bogus cigarette tax stamp or impression or any unstamped tobacco products, or any cigarettes upon which the tax has not been paid, may be declared contraband property and shall be subject to confiscation and sale as provided in subsection 6. 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 machines 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.8\n\nProvide that any counterfeit stamps or counterfeit impression devices may also be seized and confiscated.9\n\nAny county, city or town may enact an ordinance which would delegate its administrative and enforcement authority under its cigarette tax ordinance to one agency or authority pursuant to the provisions of § 15.2-1300. Such agency or authority may promulgate rules and regulations governing the display of cigarette stamps in vending machines, tax liens against property of taxpayers hereunder, extend varying discount rates and establish different classes of taxpayers or those required to collect and remit the tax, requirements concerning keeping and production of records, administrative and jeopardy assessment of tax where reasonably justified, required notice to authorities of sale of taxpayer’s business, audit requirements and authority, and criteria for authority of distributors and others to possess untaxed cigarettes and any other provisions consistent with the powers granted by this section or necessarily implied therefrom. Such ordinance may further provide that such agency or authority created may issue a common revenue stamp, employ legal counsel, bring appropriate court action, in its own name where necessary to enforce payment of the cigarette taxes or penalties owed any member jurisdiction and provide cigarette tax agents, and the necessary enforcement supplies and equipment needed to effectively enforce the cigarette tax ordinance promulgated by each such county, city or town. Any cigarette tax agents shall meet such requirements of training or experience as may be promulgated from time to time by the enforcement authority when performing their duties and shall be required to carry proper identification and may be armed for their own protection and for the enforcement of such ordinance. Any such agent shall have the power of arrest upon reasonable and probable cause that a violation of any tobacco tax ordinance has been committed. Any common revenue stamp issued by such agency or authority shall be of the same stamp technology that is used or required by the Commonwealth for the state cigarette tax stamp pursuant to Chapter 10 (§ 58.1-1000 et seq.).","order_by":null,"text":{"0":{"id":229965,"text":"Any county, city or town having a tax upon the sale or use of cigarettes may by ordinance, provide for the administration and enforcement of any such cigarette tax. Such local ordinance may:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":229966,"text":"Provide for the registration of any distributor, wholesaler, vendor, retailer or other person selling, storing or possessing cigarettes within or transporting cigarettes within or into such taxing jurisdiction for sale or use. Such registration may be conditioned upon the filing of a bond with a surety company authorized to do business in Virginia as surety, which bond shall not exceed one and one-half times the average monthly liability of such taxpayer. The county, city or town may revoke registration if such bond is impaired, but for no other reason. Any such distributor, wholesaler, retailer or other person whose business and residence is outside the taxing jurisdiction, who shall sell, store or possess in the taxing jurisdiction therein any cigarettes shall, by virtue of such sale, storage or possession submit himself to its legal jurisdiction and appoint as his attorney for any service of lawful process such officer or person as may be designated in the local ordinance for that purpose. A copy of any such process served on the said officer or person shall be sent forthwith by registered mail to the distributor, wholesaler or retailer.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":229967,"text":"Provide for the use of a tax stamp or meter impression as evidence of payment of the tax or other method or system of reporting payment and collection of such tax. Any local tax stamp or meter impression required to be used to evidence payment of the tax shall be of the same stamp technology that is used or required by the Commonwealth for the state cigarette tax stamp pursuant to Chapter 10 (§ 58.1-1000 et seq.). The purchase price of any tax stamps purchased under this section shall be refunded, without penalties or additional fees, upon verification by the county, city, or town imposing the tax that the stamps have been returned to such county, city, or town.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":229968,"text":"Provide that tobacco products found in quantities of more than six cartons within the taxing jurisdiction shall be conclusively presumed for sale or use within the jurisdiction and may be seized and confiscated if:\n\t\t\ta. They are in transit, and are not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and of the consignee 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\n\t\t\tb. They are in transit and are accompanied by a bill of lading or other document indicating:","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"31"},"4":{"id":229969,"text":"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, unless the tax of the state or District of destination has been paid and the said products bear the tax stamps of that state or District; or","type":"section","prefixes":["3","1"],"prefix":"1","entire_prefix":"31","prefix_anchor":"31","level":2,"prior_prefix":"3","next_prefix":"32"},"5":{"id":229970,"text":"A consignee or purchaser in the Commonwealth of Virginia but outside the taxing jurisdiction who does not possess a Virginia sales and use tax certificate, a Virginia retail cigarette license and, where applicable, both a business license and retail cigarette license issued by the local jurisdiction of destination; or\n\t\t\t\tc. They are not in transit and the tax has not been paid, nor have approved arrangements for payment been made, provided that this subparagraph shall not apply to cigarettes in the possession of distributors or public warehouses which have filed notice and appropriate proof with the taxing jurisdiction that those cigarettes are temporarily within the taxing jurisdiction and will be sent to consignees or purchasers outside the jurisdiction in the normal course of business.","type":"section","prefixes":["3","2"],"prefix":"2","entire_prefix":"32","prefix_anchor":"32","level":2,"prior_prefix":"31","next_prefix":"4"},"6":{"id":229971,"text":"Provide that cigarettes and other property, other than motor vehicles, used in the furtherance of any illegal evasion of the tax so seized and confiscated may be disposed of by sale or other method deemed appropriate by the local taxing authority. No credit from any sale or other disposition shall be allowed toward any tax or penalties owed.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"32","next_prefix":"5"},"7":{"id":229972,"text":"Provide that persons violating any provision thereof shall be deemed guilty of a Class 1 misdemeanor, and require the payment of penalties for late payment not to exceed 10 percent per month, penalties for fraud or evasion of the tax not to exceed 50 percent, and interest not to exceed three quarters of one percent per month, upon any tax found to be overdue and unpaid. The mere possession of untaxed cigarettes in quantities of not more than six cartons shall not be a violation of any such ordinance.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"8":{"id":229973,"text":"Provide for the forfeiture and sale of any property seized; provided, however, that proper notice of such seizure shall be given to the known holders of property interests in such property and shall include procedures for administrative appeal as well as affirmative defenses which may be asserted by such holders which procedures must be set forth in reasonable detail.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"9":{"id":229974,"text":"Provide that any coin-operated vending machine, in which any cigarettes are found, stored or possessed bearing a counterfeit or bogus cigarette tax stamp or impression or any unstamped tobacco products, or any cigarettes upon which the tax has not been paid, may be declared contraband property and shall be subject to confiscation and sale as provided in subsection 6. 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 machines 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.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"10":{"id":229975,"text":"Provide that any counterfeit stamps or counterfeit impression devices may also be seized and confiscated.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"11":{"id":229976,"text":"Any county, city or town may enact an ordinance which would delegate its administrative and enforcement authority under its cigarette tax ordinance to one agency or authority pursuant to the provisions of § 15.2-1300. Such agency or authority may promulgate rules and regulations governing the display of cigarette stamps in vending machines, tax liens against property of taxpayers hereunder, extend varying discount rates and establish different classes of taxpayers or those required to collect and remit the tax, requirements concerning keeping and production of records, administrative and jeopardy assessment of tax where reasonably justified, required notice to authorities of sale of taxpayer’s business, audit requirements and authority, and criteria for authority of distributors and others to possess untaxed cigarettes and any other provisions consistent with the powers granted by this section or necessarily implied therefrom. Such ordinance may further provide that such agency or authority created may issue a common revenue stamp, employ legal counsel, bring appropriate court action, in its own name where necessary to enforce payment of the cigarette taxes or penalties owed any member jurisdiction and provide cigarette tax agents, and the necessary enforcement supplies and equipment needed to effectively enforce the cigarette tax ordinance promulgated by each such county, city or town. Any cigarette tax agents shall meet such requirements of training or experience as may be promulgated from time to time by the enforcement authority when performing their duties and shall be required to carry proper identification and may be armed for their own protection and for the enforcement of such ordinance. Any such agent shall have the power of arrest upon reasonable and probable cause that a violation of any tobacco tax ordinance has been committed. Any common revenue stamp issued by such agency or authority shall be of the same stamp technology that is used or required by the Commonwealth for the state cigarette tax stamp pursuant to Chapter 10 (§ 58.1-1000 et seq.).","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8"}},"ancestry":[{"id":14506,"edition_id":1,"name":"Cigarette Tax","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13307,"metadata":{},"date_created":"2026-06-26 03:48:24","date_modified":"2026-06-26 03:48:24","permalink":{"id":258605,"object_type":"structure","relational_id":14506,"identifier":"7","token":"58.1\/III\/38\/7","url":"\/58.1\/III\/38\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13307,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"38","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:37","date_modified":"2026-06-26 03:44:37","permalink":{"id":258383,"object_type":"structure","relational_id":13307,"identifier":"38","token":"58.1\/III\/38","url":"\/58.1\/III\/38\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85794,"structure_id":14506,"section_number":"58.1-3830","catch_line":"Local cigarette taxes authorized; use of dual die or stamp to evidence payment","url":"\/58.1-3830\/","token":"58.1\/III\/38\/7\/58.1-3830","metadata":false},{"id":55923,"structure_id":14506,"section_number":"58.1-3831","catch_line":"Repealed","url":"\/58.1-3831\/","token":"58.1\/III\/38\/7\/58.1-3831","metadata":false},{"id":63050,"structure_id":14506,"section_number":"58.1-3832","catch_line":"Local ordinances to administer and enforce local taxes on sale or use of cigarettes","url":"\/58.1-3832\/","token":"58.1\/III\/38\/7\/58.1-3832","metadata":false},{"id":84498,"structure_id":14506,"section_number":"58.1-3832.1","catch_line":"Regional cigarette tax boards","url":"\/58.1-3832.1\/","token":"58.1\/III\/38\/7\/58.1-3832.1","metadata":false}],"previous_section":{"id":55923,"structure_id":14506,"section_number":"58.1-3831","catch_line":"Repealed","url":"\/58.1-3831\/","token":"58.1\/III\/38\/7\/58.1-3831","metadata":false},"next_section":{"id":84498,"structure_id":14506,"section_number":"58.1-3832.1","catch_line":"Regional cigarette tax boards","url":"\/58.1-3832.1\/","token":"58.1\/III\/38\/7\/58.1-3832.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3832\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1974, chapter 472; in 1977, chapter 595; in 1984, chapter 675; in 2012, chapters 89<\/a> and 258<\/a>; in 2017, chapter 113<\/a>.<\/p>","references":false,"refers_to":[{"id":59950,"section_number":"15.2-1300","catch_line":"Joint exercise of powers by political subdivisions","order_by":null,"url":"\/15.2-1300\/"},{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"}],"permalink":{"id":258615,"object_type":"law","relational_id":63050,"identifier":"58.1-3832","token":"58.1\/III\/38\/7\/58.1-3832","url":"\/58.1-3832\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3832\/","token":"58.1\/III\/38\/7\/58.1-3832","dublin_core":{"Title":"Local ordinances to administer and enforce local taxes on sale or use of cigarettes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3832","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any county, city or town having a tax upon the sale or use of cigarettes may by ordinance<\/span>, provide for the administration and enforcement of any such cigarette tax. Such local ordinance<\/span> may:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Provide for the registration of any distributor, wholesaler, vendor, retailer or other person selling, storing or possessing cigarettes within or transporting cigarettes within or into such taxing jurisdiction<\/span> for sale or use. Such registration may be conditioned upon the filing of a bond<\/span> with a surety<\/span> company authorized to do business in Virginia as surety<\/span>, which bond<\/span> shall not exceed one and one-half times the average monthly liability of such taxpayer<\/span>. The county, city or town may revoke registration if such bond<\/span> is impaired, but for no other reason. Any such distributor, wholesaler, retailer or other person whose business and residence is outside the taxing jurisdiction<\/span>, who shall sell, store or possess in the taxing jurisdiction<\/span> therein any cigarettes shall, by virtue of such sale, storage or possession<\/span> submit himself to its legal jurisdiction<\/span> and appoint as his attorney for any service of lawful process such officer or person as may be designated in the local ordinance<\/span> for that purpose. A copy of any such process served on the said officer or person shall be sent forthwith by registered mail to the distributor, wholesaler or retailer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Provide for the use of a tax stamp or meter impression as evidence<\/span> of payment of the tax or other method or system of reporting payment and collection of such tax. Any local tax stamp or meter impression required to be used to evidence<\/span> payment of the tax shall be of the same stamp technology that is used or required by the Commonwealth for the state cigarette tax stamp pursuant to Chapter 10 (§ 58.1-1000<\/a> et seq.). The purchase price of any tax stamps purchased under this section shall be refunded, without penalties or additional fees, upon verification by the county, city, or town imposing the tax that the stamps have been returned to such county, city, or town. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Provide that tobacco products found in quantities of more than six cartons within the taxing jurisdiction<\/span> shall be conclusively presumed for sale or use within the jurisdiction<\/span> and may be seized and confiscated if:\n\t\t\ta. They are in transit, and are not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and of the consignee 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\n\t\t\tb. They are in transit and are accompanied by a bill of lading or other document indicating: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A consignee or purchaser in another state or the District of Columbia who is not authorized by the law<\/span> of such other jurisdiction<\/span> to receive or possess such tobacco products on which the taxes imposed by such other jurisdiction<\/span> have not been paid, unless the tax of the state or District of destination has been paid and the said products bear the tax stamps of that state or District; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A consignee or purchaser in the Commonwealth of Virginia but outside the taxing jurisdiction<\/span> who does not possess a Virginia sales and use tax certificate, a Virginia retail cigarette license and, where applicable, both a business license and retail cigarette license issued by the local jurisdiction<\/span> of destination; or\n\t\t\t\tc. They are not in transit and the tax has not been paid, nor have approved arrangements for payment been made, provided that this subparagraph shall not apply to cigarettes in the possession<\/span> of distributors or public warehouses which have filed notice and appropriate proof with the taxing jurisdiction<\/span> that those cigarettes are temporarily within the taxing jurisdiction<\/span> and will be sent to consignees or purchasers outside the jurisdiction<\/span> in the normal course of business. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Provide that cigarettes and other property, other than motor vehicles, used in the furtherance of any illegal evasion of the tax so seized and confiscated may be disposed of by sale or other method deemed appropriate by the local taxing authority. No credit from any sale or other disposition<\/span> shall be allowed toward any tax or penalties owed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Provide that persons violating any provision thereof shall be deemed guilty of a Class 1 misdemeanor<\/span>, and require the payment of penalties for late payment not to exceed 10 percent per month, penalties for fraud<\/span> or evasion of the tax not to exceed 50 percent, and interest not to exceed three quarters of one percent per month, upon any tax found to be overdue and unpaid. The mere possession<\/span> of untaxed cigarettes in quantities of not more than six cartons shall not be a violation of any such ordinance<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Provide for the forfeiture and sale of any property seized; provided, however, that proper notice of such seizure shall be given to the known holders of property interests in such property and shall include procedures for administrative appeal<\/span> as well as affirmative defenses<\/span> which may be asserted by such holders which procedures must be set forth in reasonable detail. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Provide that any coin-operated vending machine, in which any cigarettes are found, stored or possessed bearing a counterfeit or bogus cigarette tax stamp or impression or any unstamped tobacco products, or any cigarettes upon which the tax has not been paid, may be declared contraband property and shall be subject to confiscation and sale as provided in subsection 6. 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 machines used in an illegal evasion of the tax it may be sealed<\/span> 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<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Provide that any counterfeit stamps or counterfeit impression devices may also be seized and confiscated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Any county, city or town may enact an ordinance<\/span> which would delegate its administrative and enforcement authority under its cigarette tax ordinance<\/span> to one agency or authority pursuant to the provisions of § 15.2-1300<\/a>. Such agency or authority may promulgate rules and regulations governing the display of cigarette stamps in vending machines, tax liens<\/span> against property of taxpayers<\/span> hereunder, extend varying discount rates and establish different classes of taxpayers<\/span> or those required to collect and remit the tax, requirements concerning keeping and production of records, administrative and jeopardy assessment of tax where reasonably justified, required notice to authorities of sale of taxpayer<\/span>’s business, audit requirements and authority, and criteria for authority of distributors and others to possess untaxed cigarettes and any other provisions consistent with the powers granted by this section or necessarily implied therefrom. Such ordinance<\/span> may further provide that such agency or authority created may issue<\/span> a common revenue stamp, employ legal counsel<\/span>, bring appropriate court<\/span> action, in its own name where necessary to enforce payment of the cigarette taxes or penalties owed any member jurisdiction<\/span> and provide cigarette tax agents, and the necessary enforcement supplies and equipment needed to effectively enforce the cigarette tax ordinance<\/span> promulgated by each such county, city or town. Any cigarette tax agents shall meet such requirements of training or experience as may be promulgated from time to time by the enforcement authority when performing their duties and shall be required to carry proper identification and may be armed for their own protection and for the enforcement of such ordinance<\/span>. Any such agent shall have the power of arrest<\/span> upon reasonable and probable cause<\/span> that a violation of any tobacco tax ordinance<\/span> has been committed. Any common revenue stamp issued by such agency or authority shall be of the same stamp technology that is used or required by the Commonwealth for the state cigarette tax stamp pursuant to Chapter 10 (§ 58.1-1000<\/a> et seq.). <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL ORDINANCES TO ADMINISTER AND ENFORCE LOCAL TAXES ON SALE OR USE OF\nCIGARETTES (\u00a7 58.1-3832)\n\nAny county, city or town having a tax upon the sale or use of cigarettes may by\nordinance, provide for the administration and enforcement of any such cigarette\ntax. Such local ordinance may:\n\n1. Provide for the registration of any distributor, wholesaler, vendor, retailer\nor other person selling, storing or possessing cigarettes within or transporting\ncigarettes within or into such taxing jurisdiction for sale or use. Such\nregistration may be conditioned upon the filing of a bond with a surety company\nauthorized to do business in Virginia as surety, which bond shall not exceed one\nand one-half times the average monthly liability of such taxpayer. The county,\ncity or town may revoke registration if such bond is impaired, but for no other\nreason. Any such distributor, wholesaler, retailer or other person whose\nbusiness and residence is outside the taxing jurisdiction, who shall sell, store\nor possess in the taxing jurisdiction therein any cigarettes shall, by virtue of\nsuch sale, storage or possession submit himself to its legal jurisdiction and\nappoint as his attorney for any service of lawful process such officer or person\nas may be designated in the local ordinance for that purpose. A copy of any such\nprocess served on the said officer or person shall be sent forthwith by\nregistered mail to the distributor, wholesaler or retailer.\n\n2. Provide for the use of a tax stamp or meter impression as evidence of payment\nof the tax or other method or system of reporting payment and collection of such\ntax. Any local tax stamp or meter impression required to be used to evidence\npayment of the tax shall be of the same stamp technology that is used or\nrequired by the Commonwealth for the state cigarette tax stamp pursuant to\nChapter 10 (§ 58.1-1000 et seq.). The purchase price of any tax stamps\npurchased under this section shall be refunded, without penalties or additional\nfees, upon verification by the county, city, or town imposing the tax that the\nstamps have been returned to such county, city, or town.\n\n3. Provide that tobacco products found in quantities of more than six cartons\nwithin the taxing jurisdiction shall be conclusively presumed for sale or use\nwithin the jurisdiction and may be seized and confiscated if:\n\t\t\ta. They are in transit, and are not accompanied by a bill of lading or other\ndocument indicating the true name and address of the consignor or seller and of\nthe consignee or purchaser, and the brands and quantity of cigarettes so\ntransported, or are in transit and accompanied by a bill of lading or other\ndocument which is false or fraudulent, in whole or in part; or\n\t\t\tb. They are in transit and are accompanied by a bill of lading or other\ndocument indicating:\n\n 1. A consignee or purchaser in another state or the District of Columbia who\n is not authorized by the law of such other jurisdiction to receive or possess\n such tobacco products on which the taxes imposed by such other jurisdiction\n have not been paid, unless the tax of the state or District of destination has\n been paid and the said products bear the tax stamps of that state or District;\n or\n\n 2. A consignee or purchaser in the Commonwealth of Virginia but outside the\n taxing jurisdiction who does not possess a Virginia sales and use tax\n certificate, a Virginia retail cigarette license and, where applicable, both a\n business license and retail cigarette license issued by the local jurisdiction\n of destination; or\n \t\t\t\tc. They are not in transit and the tax has not been paid, nor have\n approved arrangements for payment been made, provided that this subparagraph\n shall not apply to cigarettes in the possession of distributors or public\n warehouses which have filed notice and appropriate proof with the taxing\n jurisdiction that those cigarettes are temporarily within the taxing\n jurisdiction and will be sent to consignees or purchasers outside the\n jurisdiction in the normal course of business.\n\n4. Provide that cigarettes and other property, other than motor vehicles, used\nin the furtherance of any illegal evasion of the tax so seized and confiscated\nmay be disposed of by sale or other method deemed appropriate by the local\ntaxing authority. No credit from any sale or other disposition shall be allowed\ntoward any tax or penalties owed.\n\n5. Provide that persons violating any provision thereof shall be deemed guilty\nof a Class 1 misdemeanor, and require the payment of penalties for late payment\nnot to exceed 10 percent per month, penalties for fraud or evasion of the tax\nnot to exceed 50 percent, and interest not to exceed three quarters of one\npercent per month, upon any tax found to be overdue and unpaid. The mere\npossession of untaxed cigarettes in quantities of not more than six cartons\nshall not be a violation of any such ordinance.\n\n6. Provide for the forfeiture and sale of any property seized; provided,\nhowever, that proper notice of such seizure shall be given to the known holders\nof property interests in such property and shall include procedures for\nadministrative appeal as well as affirmative defenses which may be asserted by\nsuch holders which procedures must be set forth in reasonable detail.\n\n7. Provide that any coin-operated vending machine, in which any cigarettes are\nfound, stored or possessed bearing a counterfeit or bogus cigarette tax stamp or\nimpression or any unstamped tobacco products, or any cigarettes upon which the\ntax has not been paid, may be declared contraband property and shall be subject\nto confiscation and sale as provided in subsection 6. When any such vending\nmachine is found containing such cigarettes it shall be presumed that such\ncigarettes were intended for distribution, sale or use therefrom. In lieu of\nimmediate seizure and confiscation of any vending machines used in an illegal\nevasion of the tax it may be sealed by appropriate enforcement authorities to\nprevent continued illegal sale or removal of any cigarettes, and may be left\nunmoved until other civil and criminal penalties are imposed or waived. Notice\nrequirements shall be the same as if the machine had been seized. Such seal may\nbe removed and the machine declared eligible for operation only by authorized\nenforcement authorities. Nothing in this section shall prevent seizure and\nconfiscation of a vending machine at any time after it is sealed.\n\n8. Provide that any counterfeit stamps or counterfeit impression devices may\nalso be seized and confiscated.\n\n9. Any county, city or town may enact an ordinance which would delegate its\nadministrative and enforcement authority under its cigarette tax ordinance to\none agency or authority pursuant to the provisions of § 15.2-1300. Such\nagency or authority may promulgate rules and regulations governing the display\nof cigarette stamps in vending machines, tax liens against property of taxpayers\nhereunder, extend varying discount rates and establish different classes of\ntaxpayers or those required to collect and remit the tax, requirements\nconcerning keeping and production of records, administrative and jeopardy\nassessment of tax where reasonably justified, required notice to authorities of\nsale of taxpayer’s business, audit requirements and authority, and\ncriteria for authority of distributors and others to possess untaxed cigarettes\nand any other provisions consistent with the powers granted by this section or\nnecessarily implied therefrom. Such ordinance may further provide that such\nagency or authority created may issue a common revenue stamp, employ legal\ncounsel, bring appropriate court action, in its own name where necessary to\nenforce payment of the cigarette taxes or penalties owed any member jurisdiction\nand provide cigarette tax agents, and the necessary enforcement supplies and\nequipment needed to effectively enforce the cigarette tax ordinance promulgated\nby each such county, city or town. Any cigarette tax agents shall meet such\nrequirements of training or experience as may be promulgated from time to time\nby the enforcement authority when performing their duties and shall be required\nto carry proper identification and may be armed for their own protection and for\nthe enforcement of such ordinance. Any such agent shall have the power of arrest\nupon reasonable and probable cause that a violation of any tobacco tax ordinance\nhas been committed. Any common revenue stamp issued by such agency or authority\nshall be of the same stamp technology that is used or required by the\nCommonwealth for the state cigarette tax stamp pursuant to Chapter 10 (§\n58.1-1000 et seq.).\n\nHISTORY: Code 1950, \u00a7 58-757.29; 1974, c. 472; 1977, c. 595; 1984, c. 675;\n2012, cc. 89, 258; 2017, c. 113.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}