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§ 33.201 DEFINITIONS.
   For the purposes of this subchapter, the following words and phrases have the meanings respectively ascribed to them by this subchapter, except in those instances where the context clearly indicates a different meaning:
   ADMINISTRATOR. The individual employed by the Board to administer the enforcement of this subchapter, or his designated agents or appointees.
   BOARD or CBRCTB. The Chesapeake Bay Region Cigarette Tax Board.
   CARTON. Any container, regardless of material used in its construction, in which packages of cigarettes are placed.
   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.
   CIGARETTE MACHINE OPERATOR. Any individual, partnership or corporation engaged in the sale of packages of cigarettes from vending machines.
   COUNTY. Northampton County, Virginia.
   DEALER. 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.
   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.
   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.
   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.
   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 subchapter.
   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.
   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 a criminal or tortious 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 a consideration.
   STAMP. A small, gummed piece of paper or decal used to evidence provision for payment of the tax as authorized by the Chesapeake Bay Region Cigarette Tax Board, required to be affixed to every package of cigarettes sold, distributed, or used within the county.
   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.
   TOBACCO REVENUE AGENT. Means persons authorized by CBRCTB to act on its behalf in enforcement of this subchapter.
   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.
   USER. Any person who exercises any right or power over any cigarettes or packages of cigarettes subject to the provisions of this subchapter 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.
   WHOLESALE DEALERS. Any individual, partnership, or corporation engaged in the sale of packages of cigarettes for resale into or within the county.
(Ord. passed 4-12-2022)
§ 33.202 LEVY AND RATE.
   In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby levied and imposed by the county upon every person who sells or uses cigarettes within the county an excise tax at a rate of forty cents ($0.40) for each package containing twenty cigarettes and two cents ($0.02) for each cigarette contained in packages of fewer or more than 20 cigarettes sold or used within the county. 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 county shall be paid but once.
(Ord. passed 4-12-2022)
§ 33.203 METHODS OF COLLECTION.
   (A)   The tax imposed by this subchapter shall be evidenced by the use of a tax stamp and shall be paid by each dealer or other person liable for the tax. The stamps shall be affixed in such a manner that their removal will require continued application of water or steam. Each dealer or other person liable for the tax is hereby required, and it shall be his duty, to collect, pay the tax and report on a monthly basis all packages of cigarettes on forms prescribed for this purpose by the Board, including the following:
      (1)   The quantity of CBRCTB-stamped cigarettes sold or delivered to:
         (a)   Each registered agent appointed by the Board for which no tax was collected;
         (b)   Each manufacturer's representative; and
         (c)   Each separate person and place of business during the preceding calendar or fiscal month; and
      (2)   The quantity of CBRCTB stamps on hand, both affixed and unaffixed on the first and the last day of the preceding calendar month and the quantity of CBRCTB stamps or CBRCTB stamped cigarettes received during the preceding calendar month; and
      (3)   The quantity of cigarettes on hand to which the CBRCTB stamp had not been affixed on the first and last day of the preceding calendar or fiscal month and the quantity of cigarettes received during the preceding calendar or fiscal month to which the CBRCTB stamp had not been affixed; and
      (4)   Such further information as the Administrator for the Board may require for the proper administration and enforcement of this subchapter for the determination of the exact number of cigarettes in the possession of each dealer or user.
   (B)   Each dealer or other person liable for the tax shall file such reports with the Board and pay the tax due to the Board prior to the monthly due date to be established by the Board and shall furnish copies of all cigarette tax reports submitted to the Virginia Department of Taxation.
   (C)   When, upon examination and audit of any invoices, records, books, cancelled checks or other memoranda touching on the purchase, sale, receipt, storage or possession of tobacco products taxed herein, any dealer or other person liable for the tax is unable to furnish evidence to the Board of sufficient tax payments and stamp purchases to cover cigarettes which were sold, used, stored, received, purchased or possessed by such person, the prima facie presumption shall arise that such cigarettes were received, sold, used, stored, purchased or possessed by such person without the proper tax having been paid. The Board shall, from the results of such examination and audit based upon such direct or indirect information available, assess the tax due, impose a penalty of 10% and may impose interest of ¾% per month of the gross tax due.
   (D)   When any dealer or other person liable for the tax files a false or fraudulent report or fails to file a report or fails to perform any act or performs any act to evade payment of the tax, the Board shall administratively assess the tax due and impose a penalty not to exceed 50% of the tax due and interest of ¾% per month of the gross tax due.
   (E)   The dealer or other person liable for the tax shall be notified by certified mail of such deficiency and such tax, penalty and interest assessed shall be due and payable within ten days after notice of such deficiency has been issued. Every dealer or other person liable for the tax shall examine each package of cigarettes to ensure that the CBRCTB stamp has been affixed thereto prior to offering them for sale.
   (F)   Any dealer or other person liable for the tax who shall receive cigarettes not bearing the CBRCTB stamp shall, within receipt of such cigarettes, commence and with all reasonable diligence continue to affix the CBRCTB stamp to each and every package of cigarettes until all unstamped packages of cigarettes have been stamped and before offering such cigarettes for sale. Any dealer or other person liable for the tax who has notified the Board that he is engaged in interstate or intrastate business shall be permitted to set aside such part of his stock as may be legally kept for the conduct of such interstate or intrastate business (that is, cigarettes held for sale outside the jurisdiction of the Board) without affixing the stamps required by this subchapter. Any such interstate or intrastate stock shall be kept entirely separate and apart from the CBRCTB-stamped stock, in such a manner as to prevent the commingling of the interstate or intrastate stock with the CBRCTB stock. Any dealer or other person liable for the tax found to have had untaxed cigarettes which have been lost, whether by negligence, theft or any other unaccountable loss, shall be liable for and shall pay the tax due thereon.
   (G)   It shall also be the duty of each dealer or other person liable for the tax to maintain and keep for a period of three years, not including the current calendar year, records of all cigarettes received, sold, stored, possessed, transferred or handled by such person in any manner whatsoever, whether the same were stamped or unstamped, to make all such records available for audit, inspection and examination at all reasonable times, as well as the means, facilities and opportunity for making such audit, inspection or examination upon demand of the Board.
(Ord. passed 4-12-2022)
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