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 subchapter.
(A) In addition to those powers enumerated in the Ordinance of the County Board effective July 1, 2022, the Board shall be granted the following additional powers:
(1) To sue and be sued in its own name;
(2) To prescribe the design of a stamp(s) and to issue and sell said stamps to authorized dealers;
(3) To establish different classes of taxpayers;
(4) To promulgate resolutions for the assessment and collection of cigarette taxes and the enforcement of this subchapter; and
(5) To conduct inspections of any place of business in order to enforce the provisions of this subchapter 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 CBRCTB who is also qualified to purchase Virginia Revenue Stamps, may qualify to purchase Dual Virginia - CBRCTB stamps from the Virginia Department of Taxation. Authority to purchase dual Virginia - CBRCTB stamps is granted solely by the Board and may be revoked or suspended for violations of this subchapter 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 subchapter and shall have the power of arrest upon reasonable and probable cause that a violation of this subchapter 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. passed 4-12-2022) Penalty, see § 33.999