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2011_02_08_O002 Cigarette Tax IncreaseThe Town of Leesburg, Virginia ORDINANCE NO. 2011 -0 -002 ADOPTED: February 8, 2011 AN ORDINANCE: The Town Council of Leesburg, Virginia hereby ordains: SECTION I. That Section 20 -198 (LEVY AND RATE) of Article VIII (CIGARETTE TAX) of Chapter 20 (LICENSES, TAXATION AND MISCELLANEOUS REGULATIONS) of the Town Code, be and the same is hereby amended to read as follows: Sec. 20 -198. 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 an excise tax at a rate of $0.50 $0.75 for each package containing 20 cigarettes and $0.025 $0.038 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. (Code 1976, 17 -147; Ord. No. 2005 -0 -9, I, 6 -28 -2005) SECTION III. All prior ordinances in conflict herewith are hereby repealed. SECTION IV. Severability. If a court of competent jurisdiction declares any provision of this ordinance invalid, the decision shall not affect the validity of the ordinance as a whole or any remaining provisions of the Leesburg Town Code. SECTION V. This ordinance shall be effective May 1, 2011. PASSED this 8` day of February, 2011. Clerk of ColtpEil P: \Ordinances\2011 \0208 Cigarette Tax Increase.doc PRESENTED: February 8, 2011 TO AMEND AND REORDAIN SECTION 20 -198 (LEVY AND RATE), ARTICLE VIII (CIGARETTE TAX), CHAPTER 20 (LICENSES, TAXATION AND MISCELLANEOUS REGULATIONS) OF THE TOWN CODE OF LEESBURG, TO INCREASE THE TAX RATE ON CIGARETTES SOLD IN THE TOWN OF LEESBURG U stattd, Mayor Town of Leesburg