19700616 r-70-18 RESOLUTION
R-70-18
WHEREAS the City Council of the City of Fairfax, Virginia,
has adopted a cigarette tax ordinance; and
WHEREAS Section 15.1-21 of the Code of Virginia would
authorize and allow a joint administration of said cigarette tax
ordinance with other localities; and
WHEREAS it is to the mutual advantage of each locality
involved to cooperate in this matter;
THEREFORE BE IT RESOLVED that the City Council of the City
of Fairfax, Virginia, does hereby agree to the provisions of the
Northern Virginia Cigarette Tax Board Charter as follows:
NORTHERN VIRGINIA CIGARETTE TAX
BOARD CHARTER
Section 1. CREATION, PURPOSE, ORGANIZATION.
Under authority of Section 15.1-21 Code of Virginia 1950, as
amended, and upon adoption of a resolution of agreement by the
governing bodies of three or more local government jurisdictions
for the administration of their respective cigarette tax ordinances.
The Board shall meet from time to time as it deems necessary. At
its first meeting the Board shall elect one of its members as
Chairman, one as Vice-Chairman and one as Secretary-Treasurer who
shall serve at the pleasure of the Board. Actions of the Board
shall be by majority vote of the members of the Board. Roberts
rules of order shall apply. Actions of the Board may be taken upon
signed approval of its members.
Section 2. DURATION OF PARTICIPATION.
Participation by each member jurisdiction shall continue until
termination by resolution of its governing body.
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Section 3. MEMBERSHIP.
The membership of the Board shall consist of the city, county
or town manager of each participating jurisdiction, or in the case
of Fairfax County, the county executive, or the designee of the
manager or executive.
Section 4. POWERS DELEGATED TO THE BOARD.
The powers delegated by the participating jurisdictions to
the Board are:
4.1 Assessment, collection and disbursement of the cigarette
tax for each participating jurisdiction.
4.2 Audit of the sales of cigarettes by wholesalers and re-
tailers within each participating jurisdiction.
4.3 Provision of information for criminal prosecution by the
commonwealth's attorneys of the affected participating jurisdictions.
4.4 Designation of an administrator.
4.5 Management of the Northern Virginia Cigarette Tax Fund,
hereinafter called the "Fund".
4.6 Employment of an auditor.
4.7 Designation of a depository bank or banks.
4.8 Contracting with a member jurisdiction for provision of
administrative services.
Section 5. DUTIES OF THE ADMINISTRATOR.
The administrator shall be responsible to the Board for the
administration and supervision of the Cigarette Tax ordinances,
including:
5.1 Preparation of annual administrative cost estimates.
5.2 As authorized by the Board, employment of or contracting
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for staff assistance, equipment and supplies.
5.3 Preparation of reports as the Board may require.
5.4 Authorization of disbursements to the participating
jurisdictions.
5.5 Authorization of disbursements from the Fund.
Section 6. DUTIES OF THE TREASURER.
The treasurer shall be the custodian of the Fund and the
cigarette tax receipts. He shall give bond, payable to the Board,
in such amounts and with such surety as the Board requires, condi-
tioned upon the faithful performance of his duties and the proper
accounting of all monies coming into his hands. The cost of the
bond to be paid by the Fund.
Section 7. COLLECTION OF THE CIGARETTE TAX.
The cigarette tax shall be assessed and collected on the basis
of the "reporting method" according to the respective ordinances
and according to the rules, regulations and procedures adopted by
the Board.
Section 8.
8.1
DISBURSEMENT OF RECEIPTS, MANAGEMENT OF THE FUND.
Cigarette tax receipts, as assessed, shall be paid monthly
to the participating jurisdictions. Proportional disbursement shall
be made monthly to each participating jurisdiction on the basis of
taxable packs of cigarettes sold within the jurisdiction.
8.2 The Board shall receive one-tenth of one per cent (0.1%)
of the monthly tax receipts in the Fund to cover anticipated ex-
penses. Prior to the last day of July of each year all amounts over
$5,000 in the Fund shall be disbursed to the participating jurisdic-
tions on the basis of taxable packs of cigarettes sold within the
jurisdiction over the preceeding twelve months.
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8.3 All disbursements shall be on warrants authorized by
the Board on either blanket approval by class of expenditures or
approval by specific item, which authorization shall be entered in
the records of the Board.
8.4 All monies shall be deposited in the name of the Board
and disbursements made only on warrants approved by the administra-
tor as having been authorized by the Board and siqned by the Trea-
surer.
Section 9. ALLOCATION OF ADMINISTRATIVE COSTS.
The administrative costs of the Board shall be shared pro-rata
by each jurisdiction on the basis of the number of taxable packs
of cigarettes sold within the jurisdiction, as determined monthly.
Section 10. TERMINATION.
In the event any participating jurisdiction decides, by resolu-
tion, to terminate its participation in the Board, notice to the
Board shall be given 60 days prior to its date of termination. It
shall receive within 30 days of its date of termination its pro-
rata share of receipts and administrative reserve. The pro-rata
share shall be based on the number of taxable packs of cigarettes
sold within the jurisdiction as determined by the receipts of the
month next preceding adoption of the termination agreement. The
representative of such terminating jurisdiction shall not serve on
the Board beyond the termination date, neither shall such juris-
diction be contracted with for the provision of services.
Adopted: June 16, 1970.
Attest:
City ~le~k
Mayor
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