Levied; amount.

Norfolk City Code § 24-309

in effect

Sec. 24-309. - Levied; amount. There is hereby levied and imposed by the city, upon each and every sale of cigarettes, a tax equivalent to forty-seven and five-tenths (47.5) mils per cigarette sold within the city, the amount of such tax to be paid by the seller, if not previously paid, in the manner and at the time provided for in this article. There shall be a penalty for late payment of the tax imposed herein in the amount of ten (10) percent per month, and interest in the amount of three-quarters of one (0.75) percent per month, upon any tax found to be overdue and unpaid. (Ord. No. 25,496, § 2, 5-26-70; Ord. No. 29,854, § 1, 3-13-79; Ord. No. 32,902, § 1, 5-22-84; Ord. No. 34,507, § 1, 5-26-87; Ord. No. 35,049, § 1, 5-24-88; Ord. No. 37,451, § 1, 11-9-93; Ord. No. 38,918, § 1, 9-30-97; Ord. No. 41,047, § 9, 5-20-03; Ord. No. 42,671, § 1, 5-22-07; Ord. No. 44,246, § 1, 5-17-11; Ord. No. 45,563, § 20, 5-20-14, eff. 7-1-14; Ord. No. 46,385, § 16, 5-17-16, eff. 7-1-16; Ord. No. 47,229, § 28, 5-22-18, eff. 7-1-18)

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_S24-309LEAMFetched: 11/1/2026