HomeMy Public PortalAbout2003_04_22_O004The Town of
Leesburg,
"irginia
PRESENTED April 22, 2003
ORDINANCE NO. 2003-0-4 ADOPTED April 22, 2003
AN ORDINANCE: AMENDING ARTICLE VII, CHAPTER 17-147, "LEVY AND RATE"
TO INCREASE THE TAX ON CIGARETTES SOLD IN THE TOWN
OF LEESBURG
WHEREAS, the Town of Leesburg under Section 3-1 of its Charter and Section 15.2-
1104 of the Code of Virginia (1950), as amended is authorized to enact taxes as in the judgment
of the Town Council are necessary to pay debts, defray the expenses, accomplish the purposes
and perform the function of the town; and
WHEREAS, under Section 58.1-3830, 58.1-3832, and 58.1-3840 of the Code of Virginia
(1950), as amended, and the aforesaid authority, the town is authorized to lew a tax upon
cigarettes sold within the town; and
WHEREAS, the proposed budget for the fiscal year ending June 30, 2004, contemplates
an increase in the cigarette tax from $.25 to $.50 per pack and from 12.5 mills to 25 mills for
each cigarette contained in packages of fewer or more than 20 cigarettes; 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, the Town Manager recommends the Town Council increase the cigarette tax
levy as proposed: and
WHEREAS, a public hearing was held on April 8, 2003, as required by the State and
Town Codes;
THEREFORE, ORDAINED by the Council of the Town of Leesburg in Virginia as
follows:
AN ORDINANCE:
-2-
AMENDING ARTICLE VII, CHAPTER 17-147, "LEVY AND RATE" TO
INCREASE THE TAX ON CIGARETTES SOLD IN THE TOWN OF
LEESBURG
SECTION I. The Town Code is amended by revising Section 17-147 of Article VII, of
Chapter 17, to read 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 $0.25 $0.50 for
each package containing 20 cigarettes and 12.5 25 mills for each cigarette contained in packages
of fewer or more than 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 f6~ free distribution of sample cigarettes in packages containing
five or fewer cigarettes.
SECTION II. All prior ordinances and resolutions in conflict herewith are repealed.
SECTION III. This ordinance shall be effective July 1, 2003.
PASSED this 22nd day of April 2003.
~te]~. U~stattd, Ma~)r ' 'f
Town of Leesburg
ATTEST:
~ otreouncil
03 :Cigarette