19700512 1970-10 ORDINANCE NO. 1970-10
AN ORDINANCE AMENDING THE CODE OF THE CITY OF
FAIRFAX, VIRGINIA TO PROVIDE FOR A CIGARETTE
TAX.
BE IT ORDAINED by the City Council of the City of Fairfax,
Virginia that Chapter 7 of the Code of the City of Fairfax,
Virginia be amended by adding a new article, Article VI,
reading in its entirety as follows:
/IJtTICLE VI. CIGARETTE TgX
Sec. 7-21 Definitions
For the purposes of this Article, the following words and
phrases shall have the meanings respectively ascribed to them by
this Section'
a. "Agent" shall mean and include every dealer and other
person who shall be authorized by the Commissioner of the Revenue
to collect the tax on cigarettes under the provisions of this
ordinance.
b. "City" shall mean the City of Fairfax, Virginia.
c. "Dealer" shall mean and include every manufacturer,
Jobber, wholesale dealer or other person who supplies a seller
with cigarettes.
"Commissioner" shall mean the commissioner of the
d.
Revenue of the City of Fairfax, Virginia, or any of his duly
authorized deputies or agents·
e. "Package" shall mean and include every package, box,
can or other container of any cigarettes, irrespective of the
material from which such container is made, in which retail sales
of such cigarettes are normally made or intended to be made.
f. "Person" shall mean and include individuals, firms,
partnerships, associations, corporations, persons acting in
representative capacity, and combinations of individuals of
whatever form and character.
g. "Purchaser" shall mean and include every person to whom
the ownership of any cigarettes is transferred by a seller
within the City of Fairfax, Virginia.
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h. "Sale" shall mean and include every act or transaction,
irrespective of the method or' means employed, including the use
of vending machines and other mechanical devices, whereby ow-net-
ship to any cigarettes shall be transferred from the seller, as
herein defined, to any other person within the City.
i. "Seller" shall mean and include every person engaged
in the business of selling cigarettes who transfers ownership
,, or in whose place of business ownership to any such cigarettes
.~ is transferred within the City for any purpose other than resale.
Sec. 7-22. Levy and Rate.
In addition to all other taxes of every kind now or herein-
after imposed by law, there is hereby levied and imposed by the
~ City, upon each and every sale of cigarettes, as herein defined,
from and after the effective date of this ordinance, a tax
equivalent to two and one-half cents (2 1/2) for each ten (10)
cigarettes or fractional number of ten (10) cigarettes sold
within the City; the tax shall be paid in the manner and at the
time hereinafter prescribed.
Sec. 7'-23. Method of Collection and Duties of Commissioner "in COnneCtion Therewith.
The tax imposed by this article shall be paid by a 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 regu-
lations relating to the collection of this tax as may to him
seem necessary. The Commissioner may also take part in Joint
collection 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.
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1970-10
Sec. 7-24. Duties of Dealers~ A~ents and Sellers.
Every dealer in cigarettes and every agent appointed here-
under is hereby required and it shall be his duty to collect the
tax imposed under the provisions of this ordinance. It shall
also be the duty of every dealer and seller, and he is hereby
requl'red, to maintain and to keep for a period of two (2) years
such records of cigarettes received and sold by him as may be
required by the Commissioner, to make all of such records avail-
able for examination in the City by the Commissioner upon demand,
~and to make available the means, facilities and opportunity for
making any such examination at all reasonable times.
See. 7-25. Seller's Inventory as of June 30, 1970.
Notwithstanding the requirements of any other section of
this article, with respect to cigarettes in a seller's inventory
as of the close of business on June 30, 1970, a seller may sell
such cigarettes provided such seller pays the tax levied and
imposed by Section 7-22 of the Code, on or before July 5, 1970,
on such inventory and further provided that he furnish an in-
ventory count acceptable to the Commissioner In order to
enable the Commissioner to verify the accuracy of the inventory
count, the seller shall afford the Commissioner an opportunity
to examine any such inventory.
Sec. 7-26. Powers and Duties of Commissioner.
In addition to the powers granted to him in Sections 7-23,
7-24 and 7-25 of this article, the Commissioner is hereby
authorized and empowered to prescribe, adopt, promulgate and
enforce rules and regulations relating to (a) the delegation of
any of his powers to his representative or representatives or
deputies, (b) any other matter pertaining to the administration
and enforcement of the provisions of this article. The
Commissioner is also hereby authorized and empowered to examine
books, records, invoices, papers and any and all cigarettes in
and upon any premises where the same are placed, stored, sold,
1970-10
offered for sale or displayed for sale by a seller. In the
event that the Commissioner shall discover in any such place any
cigarettes which are subject to the tax imposed under the pro-
visions of this article, but upon which provisions for payment
of such tax has not been made, the Commissioner is hereby'
authorized and empowered to seize and take possession forthwith
of such cigarettes, which shall thereupon be deemed to be for-
feited to the City. The Commissioner may, within a reasonable
time thereafter, and after written notice posted at the front
door of the City Hall, at least five (5) days before the date of
sale, sell such forfeited cigarettes at the place designated by
him in such notice, and from the proceeds of such sale shall
collect the tax due thereon, together with a penalty of fifty
per centum (50%) thereof, and the costs incurred in such pro-
ceedings, and shall pay the balance, if any, of such proceeds to
the seller in whose possession such forfeited cigarettes were
found; provided, however, that such seizure and sale shall not
be deemed to relieve any person from any of the penalties pro-
vided in this article.
Sec. 7-27. Notice of Intention by Dealers.
After the enactment of this ordinance dealers intending to
supply cigarettes to sellers within the City shall in writing
notify the Commissioner of the names and business addresses of
such sellers A license obtained for a coin-operated cigarette
machine or device shall be considered as sufficient written
notification to the Commissioner.
Sec. 7-28. Violations.
It shall be unlawful and a violation of this article for
any person, (a) to perform any act, or to fail to perform any
act, for the purpose of evading the payment of such tax, or of
any part thereof, or for any dealer or seller, with intent to
violate any provisions of this article, to fail or refuse to
perform any of the duties imposed upon him under the provisions
1970-10
of this article, or to fail or refuse to obey any lawful order
which the Commissioner may issue under the provisions of Sections
7-23 and 7-26 of this article, (b) to sell or dispense through
a vending machine or other mechanical device any cigarettes upon
which such tax has not been paid, (c) to refill or reuse any
package from which cigarettes upon which the tax was theretofore
paid have been removed, and (d) to violate any provisions of this
article including any rule or regulation promulgated by the
Commissioner.
Sec. 7-29. Penalty for Violation of Article.
Any person violating any of the provisions of this article,
shall upon conviction thereof, be punished by a fine of not more
than One Thousand and No/100 Dollars ($1,000.00) or by imprison-
ment not exceeding twelve (12) months or by both such fine and
imprisonment. Each day any violation of this article shall con-
tinue shall constitute a separate offense.
This ordinance shall become effective at 12:01 A. m. on
July 1, 1970.
Introduced: April 21, 1970.
Adopted: May 12, 1970.
Attest:
City Clerk
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