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Billings & Collections
CIGARETTE TAX Updated December 12, 2008
The City of Roanoke imposes a tax upon each and every sale of cigarettes that occurs within the city. The tax must be paid by seller or dealer through the purchase of stamps from the City Treasurer's Office. The tax stamp must be affixed to each individual pack of cigarettes prior to offering any such pack for sale in the City.
Cigarette packs must also be marked with both a State of Virginia Tax Stamp and a city cigarette tax stamp before offering cigarettes for sale to the public. To obtain city cigarette tax stamps, contact the City Treasurer's Office at (540) 853-2561. For information on State of Virginia Cigarette Tax Stamps, call (804) 367-8465. A State Cigarette Tax Bulletin was issued on December 11, 2008. This requires the free Adobe Acrobat Reader
RATE OF TAX:
Effective July 1, 2007, the city's Cigarette Tax rate is $0.027 per cigarette (twenty-seven mills per cigarette) or $0.54 per each pack of 20 cigarettes sold within the city. (City Cigarette Tax Code)
For more information, click on Frequently Asked Questions for Dealers, Sellers, and Retailers
Important Changes Effective July 1, 2008:
- A late payment penalty in the amount of 10% of the tax is due to a person, dealer or seller owing the tax to the city.
- If the tax is not paid due to fraud or evasion of the tax, a penalty in the amount of 50% of the tax will be due.
- Interest in the amount of 0.75% will be imposed on all taxes overdue and unpaid.
- All cigarettes must be sold to the consumer in un-opened packages and labels, stamps, stickers or health warning labels may not be altered, concealed or obscured. Cigarettes must not be sold loose or individually.
- Sellers must retain records for audit for three years.
- The penalty for selling untaxed cigarettes is also a Class 1 Misdemeanor which carries a fine of up to $2,500 or 12 months in jail, or both.
For Additional information, please review the Code of the City of Roanoke - Chapter 32 Taxation - Cigarette Tax
For a printable tri-fold brochure, please click on the Cigarette Tax Brochure for Dealers, Retailers, and Sellers. This requires the free Adobe Acrobat Reader
For questions contact:
Billings & Collections
215 Church Ave., SW, Room 252
Roanoke, VA 24011-1529
(540) 853-2880
(540) 853-2458 (FAX)
email: billings@roanokeva.gov
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