19950411 1995-13ORDINANCE NO. 1995-13
AN ORDINANCE AMENDING SECTION 8-22, ARTICLE VI, 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 is hereby amended to read in its entirety as
follows:
Section 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 ...... · ~~:~:~:~:~9 cents,vv.~v,'~^ ~' ?~?~i~!~ii~ii~!~i for each
package containing twent~"'""('~"~")'"'"'""6'~'~'~rettes sold or "~"~'~'"'"'~'ithin 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 on July 1, 1995.
INTRODUCED:
PUBLIC HEARING:
ADOPTED:
March 28, 1995
April 11, 1995
April 11, 1995
Date
ATTEST
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