For the purposes of this chapter, the following words and phrases have the meanings respectively ascribed to them by this section, except in those instances where the context clearly indicates a different meaning:
(a) “Board” or “NVCTB” means the Northern Virginia Cigarette Tax Board.
(b) “Carton” means any container, regardless of material used in its construction, in which packages of cigarettes are placed for retail sale to customers.
(c) “Cigarette” means and includes any roll of any size or shape for smoking, whether filtered or unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or other plant or substitute for tobacco, whether the same is flavored, adulterated or mixed with another ingredient, if the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco, regardless of whether the roll is labeled or sold as a cigarette or by any other name.
(d) “Cigarette Machine Operator” means any individual, partnership or corporation engaged in the sale of packages of cigarettes from vending machines.
(e) “County” means Loudoun County, Virginia.
(f) “Dealer” means and includes every manufacturer's representative, wholesaler, retailer, cigarette machine operator, public warehouseman or other person who shall sell, receive, store, possess, distribute, or transport cigarettes within or into the County.
(g) “Package” means and includes any container, regardless of the material used in its construction, in which separate cigarettes are placed without such cigarettes being placed into any container within the package. Packages are those containers of cigarettes from which they are consumed by their ultimate user. Ordinarily a package contains 20 cigarettes; however, "package" includes those containers in which fewer or more than 20 cigarettes are placed.
(h) “Person” means and includes any individual, firm, unincorporated association, company, corporation, joint stock company, group, agency, syndicate, trust or trustee, receiver, fiduciary, partnership and conservator. The word "person" as applied to a partnership, unincorporated association or other joint venture means the partners or members thereof, and as applied to a corporation, includes all the officers and directors thereof.
(i) “Place of business” means and includes any place where cigarettes are sold, placed, stored, offered for sale or displayed for sale or where cigarettes are brought or kept for the purpose of sale, consumption or distribution, including vending machines, by a dealer within the County.
(j) “Registered agent” means and includes every dealer and other person who shall be required to report and collect the tax on cigarettes under the provisions of this chapter.
(k) “Retail dealer” means and includes every person who, in the usual course of business, purchases or receives cigarettes from any source whatsoever for the purpose of sale within the County to the ultimate consumer; or any person who, in the usual course of business, owns, leases or otherwise operates within his own place of business, one or more cigarette vending machines for the purpose of sale within the County of cigarettes to the ultimate consumer; or any person who, in any manner, buys, sells, stores, transfers or deals in cigarettes for the purpose of sale within the County to the ultimate consumer, who is not licensed as a wholesaler or vending machine operator.
(l) “Sale or sell” means and includes every act or transaction, regardless of the method or means employed, including barter, exchange or the use of vending machines or other mechanical devices or any legal or illegal act whereby either ownership or possession, or both, of any cigarettes shall be transferred within the County from a dealer as herein defined to any other person for consideration
(m) “Stamp” means a small gummed piece of paper or decal used to evidence provision for payment of the tax as authorized by the Northern Virginia Cigarette Tax Board, required to be affixed to every package of cigarettes sold, distributed, or used within the County.
(n) “Store or storage” means and includes the keeping or retention of cigarettes in this County for any purpose except sale in the regular course of business.
(o) “Use” means and includes the exercise of any right or power over any cigarettes or packages of cigarettes incident to the ownership or possession of those cigarettes or packages of cigarettes including any transaction where possession is given or received or otherwise transferred, other than a sale.
(p) “User” means any person who exercises any right or power over any cigarettes or packages of cigarettes subject to the provisions of this chapter incident to the ownership or possession of those cigarettes or packages of cigarettes or any transaction where possession is given or received or otherwise transferred, other than a sale.
(q) “Wholesale Dealers” means any individual, partnership or corporation engaged in the sale of packages of cigarettes for resale into or within the County.
(Ord. 21-18. Passed 9-8-21.)