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HomeMy Public PortalAbout1996_05_28_O016The'Tow'n of Leesburg, Virginia ORDINANCE NO. AN ORDINANCE: PRESENTED May 28, 1996 96-0-16 ADOPTED l~lay 28, 1996 AMENDING ARTICLE VII, CHAPTER 17, SECTION 17-147, "CIGARETTE TAX" TO REVISE THE TAX ON CIGARETTES SOLD IN THE TOWN OF LEESBURG WHEREAS, the Town of Leesburg under Section 3-1 of its Charter and Section 15.1-841 of the Code of Virginia (1950), as amended is authorized to enact taxes on property and other lawful subjects as in the judgement of the Town Council are necessary to pay the debts, defray the expenses, accomplish the purposes and perform the function of the town; and WHEREAS, under Sections 58.1-3840, 58.1-3831 and 58.1-3832 of the Code of Virginia (1950), as amended, and the aforesaid authority, the town is authorized to levy a tax upon cigarettes sold within the town; and WHEREAS, the proposed budget for the fiscal year ending June 30, 1997, contemplates an increase in the cigarette tax from $.15 per pack to $.20 per pack; and WHEREAS, this Council deems the levy of such a tax on cigarettes necessary to pay the debts, defray the expenses, accomplish the purposes and perform the functions of the town; and WHEREAS, a public hearing was held on April 9, 1996, as required by the Town Code: THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as follows: SECTION I. The Town Code is amended by revising Section 17-147 of Article VII, of Chapter 17 which reads as follows: Section 17-147. 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 town upon every person who sells or uses cigarettes within the town from and after the effective date of this Article and excise tax equivalent to fifteen twenty $.20 cents for each package containing twenty (20) cigarettes and 7-,-5 10.0 mills for each cigarette contained in packages of fewer or more than twenty (20) cigarettes sold or used within the town. 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 town 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. AN ORDINANCE: -2- AMENDING ARTICLE VII, CHAPTER 17, SECTION 17-147, "CIGARET-FE TAX" TO REVISE THE TAX ON CIGARETTES SOLD IN THE TOWN OF LEESBURG SECTION II. This ordinance shall be in effect on July 1, 1996. PASSED this 28th day of I{ay ,1996. ATTEST: Clerk of Council O:Cigarette ,)'ames E. Clem, Mayor f Town of Leesburg