20030408 2003-09ORDINANCE NO. 2003-.
AN ORDINANCE AMENDING ARTICLE VIII, CHAPTER 90, SECTION 90-332 OF
THE CODE OF THE CITY OF FAIRFAX, VIRGINIA, PERTAINING TO THE
LEVY AND RATE OF TAX ON CIGARETTES.
BE IT ORDAINED, by the City Council of the City of Fairfax, Article VIII, Chapter
90, Section 90-332 of the Code of the City of Fairfax, Virginia, is hereby amended to read in
its entirety as follows:
ARTICLE VIII. CIGARETTE TAX.
Sec. 90-332. Levy and rate.
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby
levied and imposed by the city upon every person who sells or uses cigarettes within the city
an excise tax equivalent to $0.50 for each package of cigarettes sold or used within the city.
"Package" shall mean any container, regardless of the material used in its construction, in
which separate cigarettes are placed without such cigarettes being placed into any container
within the package. Packages are those containers of cigarettes from which individual
cigarettes are ordinarily taken when they are consumed by their ultimate user. Ordinarily a
package contains twenty (20) cigarettes; however, "package" includes those containers in
which fewer or more than twenty (20) cigarettes are placed. The tax shall be paid and
collected in the manner and at the time prescribed in this article; 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 or fewer cigarettes.
BE IT FURTHER ORDAINED that this ordinance shall become effective on July 1,
2003.
INTRODUCED: March 11, 2003
PUBLIC HEARING: March 25, 2003
ENACTED: April 8, 2003
Date
ATTEST:
~0ty (~)erk
The vote on the motion to adopt the ordinance was recorded as follows:
Councilwoman Cross
Councilman Greenfield
Councilwoman Lyon
Councilman Rasmussen
Councilman Silverthome
Councilmember Winter
Vote
Aye
Aye
Aye
Aye
Aye
Aye