Duties of dealers and sellers with respect to stamps.
Norfolk City Code § 24-313
in effectSec. 24-313. - Duties of dealers and sellers with respect to stamps.
(a) Every local dealer in cigarettes is hereby required, and it shall be his duty, to purchase such stamps at the office of the city treasurer as shall be necessary to pay the tax levied and imposed by this article, and to affix or cause to be affixed a stamp or stamps of the monetary value prescribed by this article to each package of cigarettes prior to delivery or furnishing of such cigarettes to any seller. Nothing herein contained shall preclude any dealer from using a stamp meter machine in lieu of gummed stamps to effectuate the provisions of this article.
(b) Every seller is hereby required to examine each package of cigarettes prior to exposing the same for sale, for the purpose of ascertaining whether such package has the proper stamps affixed thereto or imprinted thereon, as provided by this article. If upon such examination unstamped or improperly stamped packages of cigarettes are discovered, the seller, where such cigarettes were obtained from a local dealer, shall immediately notify such dealer, and upon such notification, such dealer shall forthwith affix to or imprint upon such unstamped or improperly stamped packages the proper amount of stamps, or shall replace such packages with others to which stamps have been properly fixed or imprinted thereon.
(c) Should a seller obtain or acquire possession of, from any person other than a local dealer, any unstamped or improperly stamped cigarettes, such seller shall, forthwith, before selling or offering or exposing such cigarettes for sale in the city, purchase and affix or cause to be affixed to such packages of cigarettes the proper stamps or the markings of a meter machine covering the tax imposed by this article.
(d) In the event any seller shall elect to purchase and affix such stamps or imprints of a meter machine before offering such cigarettes for sale, any local dealer delivering and furnishing cigarettes to any such seller shall not be required to purchase and affix such stamps or imprints to such cigarettes so sold or furnished; provided, that any such local dealer shall, on the day following the day of such delivery and furnishing, file with the commissioner of the revenue a copy of the delivery memorandum showing the name and address of such seller and the quantity and type of cigarettes so delivered and furnished.
(Ord. No. 25,496, §§ 4, 5, 5-26-70)
Source: City of Norfolk, Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/norfolk/codes/code_of_ordinances?nodeId=COCI_CH24LITA_ARTXCITA_S24-313DUDESERESTFetched: 11/1/2026