General Information and Terms
The City of Fairfax imposes a tax on each person who sells, or uses cigarettes.
- "Board": the Northern Virginia Cigarette Tax Board.
- "Cigarette": any roll of any size or shape of leaf tobacco for smoking.
- "Package": Any container of 20 or fewer cigarettes.
- "Person": Any individual, firm, association, company, corporation, partnership, etc…, to include all officers and directors thereof.
- "Retail Dealer": Every person who in the usual course of business, purchases or receives cigarettes from any source for the purpose of sale within the City to the ultimate consumers.
Computation of the Tax
The cigarette tax is .85 cents for each package of 20 cigarettes sold or used within the City. The cigarette tax shall be evidenced by the use of a stamp affixed to each package of cigarettes sold or used within the City.
Filing and Payment Procedures
It is the duty of persons liable for the tax to prepare and file a monthly cigarette tax report with the Northern Virginia Cigarette Tax Board on or before the 20th day of each calendar month following the month for which the report is made.
The City of Fairfax is a participating member of the Northern Virginia Cigarette Tax Board. The Board collects and distributes taxes levied on cigarettes sold in participating jurisdictions.
Report forms are available, and subsequently should be sent to:
Northern Virginia Cigarette Tax Board
4400 Fair Lakes Court
Fairfax, VA 22033
Failure to File
Any person who fails to file and pay the tax shall be subject to a penalty of ten percent of the tax due not to exceed $500.
Any person violating any provision of the City of Fairfax Cigarette Tax ordinance shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000 or imprisonment for not more than twelve (12) months or both. Such fine or imprisonment shall not relieve any such person from the payment of any tax, penalty or interest imposed.
For additional information contact the Commissioner of the Revenue, City of Fairfax or see Title 58.1– 3830-3832 & 58.1–3840, Code of Virginia. Article VI. Section 8–21-28.7, Code of the City of Fairfax.