HomeMy Public PortalAbout1997_04_29_O012The Town of
Leesburg,
)Virginia
ORDINANCE NO.
AN ORDINANCE:
PRESENTED April 29, 1997
97-0-12 ADOPTED Apr5 l 29:1997
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 judgment
of the Town Council are necessary to pay the debts, defray the expenses, accomplish the purposes mad 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, 1998, contemplates an increase in the
cigarette tax from $.20 per pack to $.25 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 March 25, 1997, 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 twemy twenty five $.25 cents for each package containing twenty
(20) cigarettes and I0.0 12.5 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·
SECTION II. All prior ordinances and resolutions in conflict herewith are repealed.
SECTION II. This ordinance shall be in effect on July 1, 1997.
PASSED this 29th day of April, 1997.
Clerk of Council
· Clem, May~r
of Leesburg
O: Cigarette