The Northern Virginia Tax Board is hereby delegated authority for the administration and enforcement of the County's cigarette tax ordinance.
The Board may delegate any of its powers to its Administrator or employees and may adopt regulations regarding the administration and enforcement of the provisions of this chapter.
(a) The Board shall be granted the following powers:
(1) To assess, collect and disburse the cigarette tax for each participating jurisdiction;
(2) To audit sales of cigarettes for each participating jurisdiction;
(3) To provide information to Commonwealth's Attorneys or County attorney for each participating jurisdiction;
(4) To designate an Administrator;
(5) To manage the Northern Virginia Tax Funds;
(6) To retain a certified public accountant to audit its books;
(7) To designate a deposit bank or banks;
(8) To contract with member jurisdiction for administrative services;
(9) To hold and convey real and personal property;
(10) To enter into contracts;
(11) To hire, supervise, and discharge its own employees;
(12) To sue and be sued in its own name;
(13) To prescribe the design of a stamp(s) and to issue and sell said stamps to authorized dealers;
(14) To establish different classes of taxpayers;
(15) To promulgate resolutions for the assessment and collection of cigarette taxes and the enforcement of this chapter; and
(16) To conduct inspections of any place of businesses in order to enforce the provisions of this chapter and all resolutions of the Board.
(b) The Board may employ legal counsel, bring appropriate court action in its own name to enforce payment of the cigarette tax or penalties owed and file tax liens against property of taxpayers hereunder.
(c) The Board is authorized to enter into an agreement with the Virginia Department of Taxation under which a registered agent with the NVCTB who is also qualified to purchase Virginia Revenue Stamps, may qualify to purchase Dual Virginia - NVCTB stamps from the Virginia Department of Taxation. Authority to purchase dual Virginia - NVCTB stamps is granted solely by the Board and may be revoked or suspended for violations of this chapter or resolutions adopted by the Board.
(d) The Board may appoint certain employees as Tobacco Revenue Agents, who shall be required to carry proper identification while performing their duties. Tobacco Revenue Agents are further authorized to conduct inspections of any place of business and shall have the power to seize or seal any vending machines, seize any cigarettes, counterfeit stamps or other property found in violation of this chapter and shall have the power of arrest upon reasonable and probable cause that a violation of this chapter has been committed. The Board is authorized to provide its tobacco revenue agents with (1) firearms for their protection; (2) emergency equipped vehicles while on duty; and (3) other equipment deemed necessary and proper.
(e) The Board may exchange information relative to the sale, use, transportation or shipment of cigarettes with an official of any other jurisdiction entrusted with the enforcement of the cigarette tax laws of said other jurisdiction.
(Ord. 21-18. Passed 9-8-21.)