19990413 1999-08ORDINANCE NO. 1999-8
AN ORDINANCE AMENDING SECTION 8-22, ARTICLE VI,
CHAPTER 8 OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA,
CONCERNING THE LEVY AND RATE OF CIGARETTES
BE IT ORDAINED by the City Council of the City of Fairfax, Virginia, that Section
8-22, Article VI, Chapter 8 of the Code of the City of Fairfax is hereby amended to read in its
entirety as follows:
Sec. 8-22. Levy and rate.
In addition to all other taxes of every kind now or hereinafter imposed by law, there is
hereby levied and imposed by the city upon every person who sells or uses cigarettes within
the city from and after the effective date of this article an excise tax equivalent to thirty cents
($0.30) for each package containing twenty (20) cigarettes sold or used within the city. The
tax shall be paid and collected in the manner and at the time hereinafter prescribed; provided,
that the tax payable for each cigarette or cigarettes package sold or used within the city shall
be paid but once. The tax hereby levied shall not apply to free distribution of sample
cigarettes in packages containing five (5) or fewer cigarettes.
This ordinance shall become effective as provided by law.
INTRODUCED:
PUBLIC HEARING:
ENACTED:
March 23, 1999
April 13, 1999
April 13, 1999
Councilman Coughlan
Councilman Greenfield
Councilman Lederer
Councilman Petersen
Councilman Rasmussen
Councilman Silverthome
Vote
Aye
Aye
Aye
Aye
Aye
Aye
Mayor
Date
ATTEST:
-0 0 City Clerk