19920128 1992-2ORDINANCE NO. 1992-2
AN ORDINANCE AMENDING SECTION 8-22, ARTICLE VI OF
CHAPTER 8 OF THE CODE OF THE CITY OF FAIRFAX, VIRGINIA
CONCERNING THE AMOUNT OF TAX ON 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, Virginia, 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 ~ cents ~ .... ,
~ii~ii~i~i~i~ii~ii 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 cigarette 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: January 14, 1992
PUBLIC HEARING: January 28, 1992
ADOPTED: January 28, 1992
ATTEST: