Pursuant to the authority set forth in the Charter for the Town
of Elkton in Chapter 2, § 2.1, and the Code of Virginia,
§§ 58.1-3830 and 58.1-3840, 1950, as amended, there
is hereby imposed an excise tax on the sale of cigarettes to provide
revenue for the general fund of the Town as set forth hereafter in
this article.
Except where the context clearly indicates a different meaning,
the following words and phrases shall, for purposes of this article,
have the meanings respectively ascribed to them in this section:
CIGARETTE
Any roll of any size or shape for smoking, whether filtered
or unfiltered, with or without a mouthpiece, made wholly or partly
of cut, shredded or crimped tobacco or other plant or substitute for
tobacco, whether flavored, adulterated or mixed with another ingredient,
if the wrapper or cover is made of any material other than leaf tobacco
or homogenized leaf tobacco, regardless of whether the roll is labeled
or sold as a cigarette or by any other name.
DEALER
Every manufacturer, manufacturer's representative, self-wholesaler,
wholesaler, public warehouser or other person who supplies a seller
within the Town with cigarettes.
PACKAGE
Any container, regardless of the material used in its construction,
in which separate cigarettes are placed. Packages are those containers
of cigarettes from which individual cigarettes are ordinarily taken
when they are consumed by their ultimate user.
PERSON
Any individual, firm, unincorporated association, company,
corporation, L.L.C., joint stock company, group, agency, syndicate,
trust or trustee, receiver, fiduciary, partnership and conservator.
The word "person" as applied to a partnership, unincorporated association
or other joint venture means the partners or members thereof, and
as applied to a corporation shall include all the officers.
SALE
Every act or transaction, regardless of the method or means
employed, including the use of vending machines and other mechanical
devices, whereby title to any cigarettes shall be transferred from
the seller to any other person within the Town.
SELLER
Every person who transfers title to any cigarettes, or in
whose place of business title to any cigarettes is transferred, within
the Town, for any purpose other than resale.
STAMP
A small gummed piece of paper or decal used to evidence payment
of the tax authorized under this article and to be affixed, manually
or by machine, to every package of cigarettes sold at retail within
the Town.
TOWN
The Town of Elkton, Virginia.
TOWN MANAGER
The Town Manager of the Town of Elkton, Virginia.
TREASURER
The Treasurer of the Town of Elkton, Virginia.
[Amended 6-18-2012]
In addition to all other taxes of every kind now or hereafter
imposed by law, there is hereby levied and imposed by the Town an
excise tax on the sale of cigarettes of $0.20 on each package containing
20 cigarettes or less sold within the Town, on or after October 1,
2010. The tax shall be paid by the seller, if not previously paid,
and collected in the manner and at the time provided for in this article,
provided that the tax shall be paid but once. The tax shall not apply
to free distribution of sample cigarettes in packages containing five
or fewer cigarettes.
Payment of the tax imposed by this article shall be evidenced
by the use of a stamp, purchased and affixed by the dealer or seller
to every package of cigarettes to be sold within the Town. The tax
shall be paid at the time the stamps are purchased from the Treasurer.
Every dealer and seller shall have the right to buy stamps and to
affix the same to packages of cigarettes as provided in this article.
The Treasurer shall make available for sale stamps of such denominations
and in such quantities as may be necessary for the payment of the
taxes imposed by this article.
The Treasurer is authorized to examine the books, records, invoices,
papers and all cigarettes in and upon any premises where placed, stored,
sold, offered for sale, or displayed for sale. The Treasurer is authorized
to delegate any of the powers and duties set out in this article to
one or more deputies or assistants, except as may be prohibited by
law.
It shall be a violation of this article for any person:
A. To perform any act or fail to perform any act for the purpose of
evading any tax imposed by this article 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 issued
under this article.
B. To falsely or fraudulently make, forge, alter or counterfeit any
stamp, invoice or reports, to procure or cause to be made, forged,
altered or counterfeited any such stamp, or to knowingly and willfully
alter, publish, pass or tender as true any false, altered, forged
or counterfeited stamp or stamps.
C. To sell, offer for sale, authorize or approve the sale of any cigarette
upon which the Town stamp has not been affixed.
D. To reuse or refill any package for which the tax has been paid with
cigarettes for which the tax has not been paid.
E. To remove from any package any stamp with intent to reuse or cause
the same to be reused.
F. To buy, sell, offer for sale or give away any used, removed, altered
or restored stamps to any person.
G. To reuse any stamp which has theretofore been used for evidence of
the payment of any tax prescribed by this article.
H. To sell or offer to sell any stamp provided for herein, except as
to the Treasurer.
I. To possess, store, use, authorize or approve the possession, storage
or use of cigarettes in quantities of more than 60 packages upon which
stamps have not been affixed unless:
(1) The person is a seller in the process of affixing such stamps, taking the action required under Subsection
A of §
148-68 or has been in possession of the cigarettes for less than 48 hours and has not offered them for sale; or
(2) The person is a dealer and the delivery memorandum described in Subsection
C of §
148-68 has been timely filed.
J. To transport, authorize or approve the transportation of any cigarettes,
in quantities of more than 60 packages, into or within the Town upon
which the stamp has not been affixed, if they are:
(1) Not accompanied by a bill of lading or other document indicating
the true name and address of the consignor or seller and the consignee
or purchaser and the brands and quantity of cigarettes transported;
or
(2) Accompanied by a bill of lading or other document which is false
or fraudulent in whole or part.