19700624 1970-17 ORDINANCE NO. 1970-17
AN OHDINANCE AMENDING SECTION 7-23 OF THE CODE OF
THE CITY OF FAIRFAX, VIRGINIA, PROVIDING FOR THE
METHOD OF COLLECTION OF THE CIGARETTE TAX.
BE IT ORDAINED by the City Council of the City of
Fairfax, Virginia, that'Secti°n 7-23 of the Code of the City
of Fairfax, Virginia, be amended and re-enacted to read in its
entirety as follows:
Section 7-23. Method of Collection.
(a) The tax imposed by this article shall be paid by a
dealer or other agent pursuant to the provisions of the Northern
Virginia Cigarette Tax Board Charter adopted by resolution of
the City Council of the City of Fairfax, Virginia. In the event
that any provisions of sections 7-23(b), 7-24, 7-25, 7-26 and
7-27 of this article are inconsistent with said charter or valid
rules and regulations adopted thereunder such inconsistent pro-
visions shall be inoperative. The Northern Virginia Cigarette
Tax Board is further authorized to allow a dealer or other agent
a discount not to exceed three and one-half per centum (3-1/2%)
of the tax collected and other necessary and reasonable costs
to cover the costs incurred by such dealer or agent in collect-
ing the tax.
(b) If the Northern Virginia Cigarette Tax Board Charter
does not become effective, is declared illegal or for any reason
ceases to function, or if the City of Fairfax, Virginia, termi-
nates its participation in the Northern Virginia Cigarette Tax
Board, then Section 7-23(a) of this chapter shall be inoperative,
and all other sections of this article shall be operative. In
such event, the tax imposed by this article shall be paid by a
1970-17
dealer, or other agent under a reporting, stamp, meter or other
method deemed by the Commissioner to carry out the provisions
of this ordinance. In his payment of this tax, a dealer or other
agent shall be allowed a discount of two per centum (2%) of the
tax collected to cover the costs incurred by such dealer or agent
in collecting the tax. The Commissioner is hereby empowered to
make and carry into effect all such reasonable rules and regula-
tions relating to the collection of this tax as may to him seem
necessary. The Commissioner may also take part in joint collec-
tion and revenue distribution arrangements with other localities
in accordance with such resolutions as the City Council of the
City of Fairfax, Virginia, may from time to time adopt.
Introduced: June 16, 1970.
Adopted: June 24, 1970.
Mayor
Attest:
Ci~ierk
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