58.1-3831 - Tax in certain counties.
§ 58.1-3831. Tax in certain counties.
Fairfax and Arlington Counties shall have the power to levy tax upon the saleor use of cigarettes. Such tax shall be in such amount and on such terms asthe governing body may by ordinances prescribe, not to exceed five cents perpack or the amount levied under state law, whichever is greater. Theprovisions of § 58.1-3830 shall apply to such counties, mutatis mutandis.
(Code 1950, § 58-757.28; 1970, c. 512; 1971, Ex. Sess., c. 213; 1984, c. 675.)