Alexandria |
Code of Ordinances |
Title 3. Finance, Taxation and Procurement |
Chapter 2. Taxation |
Article I. Tax on Sale of Cigarettes |
§ 3-2-101. Definitions. |
§ 3-2-102. Levy and rate. |
§ 3-2-103. Method of collection. |
§ 3-2-104. Registered agents. |
§ 3-2-105. Notice of intention by retail dealers. |
§ 3-2-106. Presumption of illegality; seizure of contraband goods, sealing/seizing of machines. |
§ 3-2-107. Illegal acts. |
§ 3-2-108. Powers of the Northern Virginia Cigarette Tax Board. |
§ 3-2-109. Jeopardy assessment. |
§ 3-2-110. Erroneous assessment; notices and hearing in the event of sealing of vending machines or seizure of contraband property. |
§ 3-2-111. Establishment of the Northern Virginia Cigarette Tax Board. |
§ 3-2-112. Disposal of seized property. |
§ 3-2-113. Extensions. |
§ 3-2-114. Penalty for violation of article. |
§ 3-2-115. Each violation a separate offense. |
§ 3-2-116. Severability. |
§§ 3-2-117 through 3-2-130. reserved. |