§ 3-2-101. Definitions.

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section, except in those instances where the context clearly indicates a different meaning:

(1)

Board or NVCTB means the Northern Virginia Cigarette Tax Board.

(2)

Carton means any container, regardless of material used in its construction, in which packages of cigarettes are placed.

(3)

Cigarette means and includes any roll of any size or shape for smoking, whether filtered or unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or other plant or substitute for tobacco, whether the same is flavored, adulterated or mixed with another ingredient, if the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco, regardless of whether the roll is labeled or sold as a cigarette or by any other name.

(4)

Cigarette Machine Operator means any individual, partnership or corporation engaged in the sale of packages of cigarettes from vending machines.

(5)

City means the City of Alexandria, Virginia.

(6)

Dealer means and includes every manufacturer's representative, self-wholesaler, wholesaler, or other person who shall sell, receive, store, possess, distribute or transport cigarettes within or into the city, but does not include any person transporting cigarettes through the city, without stopping other than in the ordinary course of transportation, to a destination outside the city, provided that such cigarettes are accompanied by a receipt/bill of lading or other document indicating:

a.

a consignee or purchaser in another state or the District of Columbia who is authorized by the law of such other jurisdiction to receive or possess such tobacco products on which the taxes imposed by the other jurisdiction have not been paid, unless the tax of the jurisdiction of destination has been paid and said cigarettes bear the tax stamps of that jurisdiction; or

b.

a consignee or purchaser in the Commonwealth of Virginia, but outside the taxing jurisdiction, who possesses a Virginia Sales and Use Tax Certificate and, where applicable, any required licenses issued by the Commonwealth of Virginia or local jurisdiction of destination.

(7)

Package means and includes any container, regardless of the material used in its construction in which separate cigarettes are placed without such cigarettes being placed into any container within the package. Packages are those containers of cigarettes from which individual cigarettes are ordinarily taken when they are consumed by their ultimate user. Ordinarily a package contains 20 cigarettes, however, "package" includes those containers in which fewer or more than 20 cigarettes are placed.

(8)

Person means and includes any individual, firm, unincorporated association, company, corporation, joint stock company, group, agency, syndicate, trust or trustee, receiver, fiduciary, partnership or conservator. The word "person" as applied to a partnership, unincorporated association or other joint venture means the partners or members thereof, and as applied to a corporation, shall include all the officers and directors thereof.

(9)

Place of business means and includes any place where cigarettes are sold, placed, stored, offered for sale or displayed for sale or where cigarettes are brought or kept for the purpose of sale, consumption or distribution, including vending machines, by a dealer within the city.

(10)

Registered agent means and includes every dealer and other person who shall be required to report and collect the tax on cigarettes under the provisions of this article.

(11)

Retail dealer means and includes every person who, in the usual course of business, purchases or receives cigarettes from any source whatsoever for the purpose of sale within the city to the ultimate consumer; or any person who, in the usual course of business, owns, leases, or otherwise operates within his own place of business, one or more cigarette vending machines for the purpose of sale within the city of cigarettes to the ultimate consumer; or any person who, in any manner, buys, sells, stores, transfers or deals in cigarettes for the purpose of sale within the city to the ultimate consumer, who is not licensed as a wholesaler or vending machine operator.

(12)

Sale or sell means and includes every act or transaction, irrespective of method or means employed, including barter, exchange, or the use of vending machines or other mechanical devices or a criminal or tortious act whereby ownership or possession, or both, of any cigarettes shall be transferred within the city from a dealer, as herein defined, to any person for a consideration.

(13)

Stamp means a small gummed piece of paper or decal used to evidence provision for payment of the tax as authorized by the Northern Virginia Cigarette Tax Board, required to be affixed to every package of cigarettes sold, distributed, or used within the city.

(14)

Store or storage means and includes the keeping or retention of cigarettes in this city for any purpose except sale in the regular course of business.

(15)

Use means and includes the exercise of any right or power over any cigarettes or packages of cigarettes incident to the ownership or possession of those cigarettes or packages of cigarettes including any transaction where possession is given or received or otherwise transferred, other than a sale.

(16)

User means any person who exercises any right or power over any cigarettes or packages of cigarettes subject to the provisions of this article incident to the ownership or possession of those cigarettes or packages of cigarettes or any transaction where possession is given or received or otherwise transferred, other than a sale.

(17)

Wholesaler Dealers means any individual, partnership or corporation engaged in the sale of cigarettes for resale into or within the city. (Code 1963, Sec. 36-50; Ord. No. 4473, 1/20/07, Sec. 1)