CIGARETTE TAX

Norfolk City Code ch. 24, art. X

in effect

Norfolk City Code § 24-308 Definitions.

Sec. 24-308. - Definitions. (a) Generally. Certain words and phrases, when used in this article, shall, for the purposes of this article, have the meanings ascribed to them by this section, except where the context clearly indicates a different meaning. (b) Dealer means every manufacturer, jobber, wholesale dealer or other person who supplies a seller with cigarettes. (c) Package means every package, box, can or other container of any cigarettes, irrespective of the material from which such container is made, to which the internal revenue stamp of the United States government is required or was formerly required to be affixed and in which retail sales of such cigarettes are normally made or intended to be made. (d) Purchaser means every person to whom title to any cigarettes is transferred by a seller within the corporate limits of the city. (e) Sale means every act or transaction, irrespective of the method or means employed, including the use of vending machines and other mechanical devices, whereby title to any cigarettes shall be transferred from the seller to any other person within the corporate limits of the city. (f) Seller means every person who transfers title to any cigarettes, or in whose place of business title to any cigarettes is transferred, within the corporate limits of the city, for any purpose other than resale. (g) Stamp means a small gummed piece of paper or decalcomania to be sold by the city treasurer and to be affixed to every package of cigarettes sold to retail in the city and also any insignia or symbols printed by a meter machine upon any such package under the authorization of the commissioner of the revenue. (Ord. No. 25,496, § 1, 5-26-70)

Norfolk City Code § 24-309 Levied; amount.

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)

Norfolk City Code § 24-310 Tax is in addition to other taxes.

Sec. 24-310. - Tax is in addition to other taxes. The tax levied and imposed by this article shall be in addition to all other taxes of every kind levied and imposed by any other ordinance or law. (Ord. No. 25,496, § 15, 5-26-70)

Norfolk City Code § 24-311 Method of payment.

Sec. 24-311. - Method of payment. (a) The tax imposed by this article shall be paid by affixing or causing to be affixed a stamp or stamps, of the proper denominational or face value, to each and every package of cigarettes sold within the city, in the manner and at the time or times provided for in this article. Every dealer and every seller in the city shall have the right to buy such stamps from the city treasurer and to affix the same to packages of cigarettes as provided in this article. (b) The commissioner of the revenue is authorized to permit the payment in advance of the tax levied and imposed by this article by the method of placing imprints of the stamps upon original packages by the use of meter machines, in lieu of the method of paying such tax by the purchase and affixing of gummed stamps, and to prescribe and enforce the necessary regulations setting forth the method to be employed and the conditions to be observed in the use of such meter machines. (Ord. No. 25,496, §§ 3, 8, 5-26-70)

Norfolk City Code § 24-312 Preparation and sale of stamps generally.

Sec. 24-312. - Preparation and sale of stamps generally. For the purpose of making stamps available for use, the commissioner of the revenue shall prescribe, prepare and furnish to the city treasurer, and the city treasurer shall sell, stamps of such denominations and in such quantities as may be necessary for the payment of the tax imposed by this article. In the sale of such stamps, the city treasurer shall allow a discount of six (6) percent of the denominational or face value thereof to cover the costs which will be incurred in affixing the stamps to packages of cigarettes. In the event the printing by an authorized meter machine is used in lieu of gummed stamps, there shall be allowed a discount of six (6) percent of the denominational or face value of the imprints of such stamps so printed by the meter machine to cover the costs incurred in printing such imprints. (Ord. No. 25,496, § 6, 5-26-70)

Norfolk City Code § 24-313 Duties of dealers and sellers with respect to stamps.

Sec. 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)

Norfolk City Code § 24-314 Visibility of stamps or meter markings.

Sec. 24-314. - Visibility of stamps or meter markings. Stamps or the printed markings of a meter machine shall be placed upon each package of cigarettes in such manner as to be readily visible to the purchaser. (Ord. No. 25,496, § 4, 5-26-70)

Norfolk City Code § 24-315 New design of stamps.

Sec. 24-315. - New design of stamps. The commissioner of the revenue may, from time to time, and as often as he may deem advisable, provide for the issuance and exclusive use of stamps of a new design, and forbid the use of stamps of any other design. (Ord. No. 25,496, § 7, 5-26-70)

Norfolk City Code § 24-316 Refund for unused stamps, meter and imprints.

Sec. 24-316. - Refund for unused stamps, meter and imprints. (a) Should any person, after acquiring from the city treasurer any stamps provided for in this article cease to be engaged in a business necessitating the use thereof, or should any such stamps become mutilated and unfit for use, other than by cancellation, such person shall be entitled to a refund of the denominational or face amount of any such stamps so acquired and not used by him, less six (6) percent of the denominational or face amount thereof, upon presenting such stamps to the commissioner of the revenue and furnishing the commissioner of the revenue with an affidavit showing to his satisfaction that such stamps were acquired by such person and have not in any manner been used, and the reason for requesting the refund. In the case of any authorized meter machine, should any imprints of such machine theretofore paid for not be used, such person shall, upon furnishing the commissioner of the revenue with a similar affidavit, be entitled to a refund of the denominational or face amount thereof, less six (6) percent of the denominational or face amount of imprints of the machine not so used. (b) Any and all refunds for unused and mutilated stamps and for nonuse of imprints of such stamps by meter machines provided for under this section are hereby authorized to be made on vouchers approved by the commissioner of the revenue and, when made, the same shall be charged against the sums collected for the sale of the stamps and for the use of such imprints. (Ord. No. 25,496, § 9, 5-26-70)

Norfolk City Code § 24-317 Seizure and sale of untaxed cigarettes—Generally.

Sec. 24-317. - Seizure and sale of untaxed cigarettes—Generally. Whenever the commissioner of the revenue or [his/]her designee shall discover any cigarettes which are subject to the tax imposed by this article and upon which the tax has not been paid or upon which stamps have not been affixed or evidence of such tax payment is not shown thereon by the printed markings of an authorized meter machine, as in this article required, the commissioner of the revenue is hereby authorized and empowered to forthwith seize and take possession of such cigarettes, which shall thereupon be deemed to be forfeited to the city, and [he/]she may, after providing notice of such seizure to the known holders of property interests in such property, sell such forfeited cigarettes. No credit from such sale shall be allowed toward any tax or penalties and interest owed, nor shall such seizure and sale be deemed to relieve any person from any fine or other penalty provided for the violation of the provisions of this article. All monies collected under the provisions of this section shall be paid to the city treasurer. (Ord. No. 25,496, § 10, 5-26-70; Ord. No. 29,854, § 1, 3-13-79; Ord. No. 39,410, § 1, 12-15-98)

Norfolk City Code § 24-318 Same—Cigarettes in transit, etc.

Sec. 24-318. - Same—Cigarettes in transit, etc. (a) Cigarettes found in quantities of more than six (6) cartons within the city shall be conclusively presumed for sale or use within the city and may be seized and confiscated by the commissioner of the revenue if: (1) Such cigarettes are in transit, and are not accompanied by a bill of lading or other document indicating the true name and address of the consignor or seller and of the consignee or purchaser, and the brands and quantity of cigarettes so transported, or are in transit and accompanied by a bill of lading or other document which is false or fraudulent, in whole or in part; or (2) Such cigarettes are in transit and are accompanied by a bill of lading or other document indicating: a. A consignee or purchaser in another state or the District of Columbia who is not authorized by the law of such other jurisdiction to receive or possess such cigarettes on which the taxes imposed by such other jurisdiction have not been paid, unless the tax of the state or district of destination has been paid and the said cigarettes bear the tax stamps of that state or District; or b. A consignee or purchaser in the Commonwealth of Virginia, but outside the city, who does not possess a Virginia sales and use tax certificate, a Virginia retail tobacco license and, where applicable, both a business license and retail tobacco license issued by the local jurisdiction of destination; or (3) Such cigarettes are not in transit and the tax imposed by this article has not been paid, nor have approved arrangements for payment been made, provided that this subparagraph shall not apply to cigarettes in the possession of distributors or public warehouses which have filed notice and appropriate proof with the commissioner of the revenue that those cigarettes are temporarily within the city and will be sent to consignees or purchasers outside the city in the normal course of business. (b) Cigarettes seized and confiscated under this section shall be deemed to be forfeited to the city as contraband property, and the commissioner of the revenue may thereafter sell such forfeited cigarettes in the same manner as provided for the sale of cigarettes as set forth in section 24-317 of this article. (Ord. No. 29,854, § 2, 3-13-79)

Norfolk City Code § 24-319 Seizure, sealing and sale of certain cigarette vending machines.

Sec. 24-319. - Seizure, sealing and sale of certain cigarette vending machines. (a) Whenever the commissioner of the revenue shall discover any coin-operated vending machine in which cigarettes are found, stored or possessed bearing a counterfeit or bogus stamp or impression or any unstamped cigarettes, or any cigarettes upon which the tax imposed by this article has not been paid, the commissioner of the revenue is hereby authorized and empowered to forthwith seize and take possession of such vending machine as contraband property, which shall thereupon be deemed to be forfeited to the city. When any such vending machine is found containing such cigarettes, it shall be presumed that such cigarettes were intended for distribution, sale or use therefrom. In lieu of immediate seizure and confiscation, the commissioner of the revenue may cause such vending machine to be sealed in order to prevent continued illegal sale or removal of any cigarettes. It shall be unlawful for any person to move or operate a vending machine so sealed by the commissioner of the revenue, or to remove the seal therefrom. Such seal may be removed and the vending machine declared eligible for operation only by the commissioner of the revenue, who may allow such vending machine to remain sealed until other civil and criminal penalties are imposed or waived. Nothing herein shall prevent the commissioner of the revenue from seizing and confiscating a vending machine at any time after it is sealed. (b) Within a reasonable time after the seizure and confiscation, or sealing, of a vending machine as provided in this section, the commissioner of the revenue shall send notice thereof to any known holder of a property interest in such vending machine. Such notice shall be sent by registered mail to the last known address of such holder, and shall advise such holder of his right to submit to the commissioner of the revenue, at any time prior to a date specified in such notice, which shall not be less than ten (10) days from the date of mailing of the notice, evidence establishing that the cigarettes contained in such vending machine were not intended for distribution, sale or use, or that such holder was unaware that such cigarettes were contained in such vending machine. If such evidence is established to the satisfaction of the commissioner of the revenue, then the vending machine shall be relieved from forfeiture and restored to such holder, or the seal shall be removed and the vending machine declared eligible for operation. If such evidence is not established, or if no evidence is submitted prior to the date specified in such notice, the commissioner of the revenue may, at any time thereafter, sell such forfeited vending machine in the same manner as provided for the sale of cigarettes, as set forth in section 24-317. (Ord. No. 29,854, § 2, 3-13-79)

Norfolk City Code § 24-320 Seizure and disposition of counterfeit stamps or impression devices.

Sec. 24-320. - Seizure and disposition of counterfeit stamps or impression devices. The commissioner of the revenue is hereby authorized and empowered to seize and confiscate any counterfeit stamps or counterfeit impression devices which he shall discover, and to dispose of such stamps or devices in such manner as he may deem to be proper. (Ord. No. 29,854, § 1, 3-13-79)

Norfolk City Code § 24-321 Dealers' and sellers' records generally.

Sec. 24-321. - Dealers' and sellers' records generally. It shall be the duty of every local dealer and seller, and he is hereby so required, to maintain and keep, for a period of two (2) years, such record of cigarettes sold and delivered by him as may be required by the commissioner of the revenue, and to make all such records available for examination by the commissioner of the revenue, upon demand, at any and all reasonable times. (Ord. No. 25,496, § 13, 5-26-70)

Norfolk City Code § 24-322 Rules and regulations for enforcement and administration of article; examination of books, records, etc.

Sec. 24-322. - Rules and regulations for enforcement and administration of article; examination of books, records, etc. The commissioner of the revenue is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the method and means to be used in the cancellation of the stamps provided for in this article, and to any and all other matters pertaining to the administration and enforcement of the provisions of this article. He is hereby further authorized and empowered to examine books, records, invoices, papers and any and all cigarettes in and upon any premises where the same are placed, stored, sold, offered for sale or displayed for sale by a seller. (Ord. No. 25,496, § 14, 5-26-70)

Norfolk City Code § 24-323 Violations of article—Generally.

Sec. 24-323. - Violations of article—Generally. (a) Any person violating any of the provisions of this article shall be guilty of a Class 1 misdemeanor. Conviction and punishment for such violation shall not relieve any person from the payment of any tax imposed by this article. In addition, any person who shall perform any fraudulent act or fail to perform any act for the purpose of evading the payment of any tax imposed by this article shall be required to pay a penalty in the amount of fifty (50) percent, and interest not to exceed three quarters (.75) of one percent per month, upon any tax found to be overdue and unpaid. (b) Each violation of, or noncompliance with, any of the provisions of this article shall be and constitute a separate offense. (Ord. No. 25,496, §§ 16, 17, 5-26-70; Ord. No. 29,854, § 1, 3-13-79)

Norfolk City Code § 24-324 Same—Prohibited acts enumerated.

Sec. 24-324. - Same—Prohibited acts enumerated. It shall be unlawful and a violation of this article for any person: (1) To perform any act or fail to perform any act for the purpose of evading the payment of any tax imposed by this article or of any part thereof; or for any dealer or seller, with intent to violate any provision of this article, to fail or refuse to perform any of the duties imposed upon him under the provisions of this article or to fail or refuse to obey any lawful order which the commissioner of the revenue may issue under this article. (2) To falsely or fraudulently make, forge, alter or counterfeit any stamp or the printed markings of any meter machine, to procure or cause to be made, forged, altered or counterfeited any such stamp or printed markings of a meter machine, or knowingly and wilfully to alter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps or printed markings of a meter machine. (3) To sell any cigarettes upon which the tax imposed by this article has not been paid and upon which evidence of payment thereof is not shown on each package of cigarettes. (4) To reuse or refill with cigarettes any package from which cigarettes, for which the tax imposed has been theretofore paid, have been removed. (5) To remove from any package any stamp or the printed markings of a meter machine with intent to use or cause the same to be used after the same have already been used, or to buy, sell, or offer for sale or give away, any used, removed, altered or restored stamps or printed markings of a meter machine, to any person, or to reuse any stamp or printed markings of a meter machine which has theretofore been used for evidence of the payment of any tax prescribed by this article, or, except as to the city treasurer, to sell or offer to sell any stamp or printed markings of a meter machine provided for herein. (Ord. No. 25,496, § 11, 5-26-70)

Norfolk City Code § 24-325 Same—Possession, by seller, of unstamped cigarettes deemed evidence of violation.

Sec. 24-325. - Same—Possession, by seller, of unstamped cigarettes deemed evidence of violation. In the event any package of cigarettes is found in the possession of a seller without the proper stamps being affixed thereto or without authorized printed markings of a meter machine thereon, and the seller shall be unable to submit evidence establishing that he received such package within the immediately preceding forty-eight (48) hours and that he has not offered the same for sale, the presumption shall be that such package is being kept by such seller in violation of the provisions of this article, and shall subject him to the penalties provided therefor. (Ord. No. 25,496, § 12, 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_ARTXCITAFetched: 11/1/2026