Tax Type
Cigarette Tax
Description
Authority for Counties to Impose Cigarette Tax.
Topic
Local Power to Tax
Date Issued
05-11-1973
A county may not impose a tax unless it is authorized to do so by the Legislature; therefore, under current law, only Fairfax and Arlington Counties are permitted to levy cigarette taxes, as authorized by § 58-757.28. Provisions of §§. 58-757.27 and 58-441.49, which state that specified laws do not deprive localities of the right to impose tobacco taxes, cannot be construed as affirmatively granting such a right. The cigarette taxes levied by several Virginia cities are authorized by the broad taxing powers of the city charters.
Attorney General's Opinion