CHAPTER 7 – FINANCE AND TAXATION
ARTICLE XVIII, SECTIONS 7-86, et seq. OF THE CODE OF ORDINANCES
OF ROCKINGHAM COUNTY , VIRGINIA
BE IT ORDAINED BY THE BOARD OF SUPERVISORS OF ROCKINGHAM COUNTY, VIRGINIA:
That CHAPTER 7 – Finance and Taxation, Article XVIII, Sections 7-86, et seq. “Cigarette tax” be and hereby is enacted as follows:
Section 7–86 Cigarette tax.
Pursuant to Sections 58.1-3830 and 58.1-3832 of the Code of Virginia, as amended and effective as of July 1, 2021, there is hereby imposed and levied a tax at the rate of two cents ($0.02) per cigarette sold in the County.
Section 7–87 ________________.
[Following sections to be researched and drafted by staff to provide for the administration and enforcement of the cigarette tax as authorized in Va. Code Section 58.1-3832.]
This ordinance shall be effective from the 1st day of July, 2021.
Adopted the __ day of April, 2021.
Aye Nay Abstain Absent
Chairman of the Board of Supervisors