HomeMy WebLinkAbout95-20ORDINANCE N0. 95-20
• Amending the tax on cigarettes, cigars, smoking tobacco,
chewing tobacco and snuff in the Town of Pulaski, Virginia
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Adopted: 6/20/95
Effective: 7/1/95
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305
ORDINANCE NO.9~i-20
Amending the tax on cigarettes, cigars, smoking tobacco, chewing tobacco and
snuff in the Town of Pulaski, Virginia
WHEREAS, pursuant to Section 16-37 of the Pulaski Town Code, the Town Council has the
duty to establish a rate for the tax paid on cigarettes, cigars, smoking tobacco, chewing
tobacco and snuff in the Town of Pulaski, Virginia; and
WHEREAS, it is necessary from time to time to amend said rate schedule.
NOW THEREFORE, BE IT ORDAINED by the SOWN COUNCIL of the TOWN OF
PULASKI, sitting in regular session on June 20, 1995, that:
Section 1. Section 16-37 of the Pulaski Town Code is hereby amended to read as follows:
Ther is hereby levied and imposed by the Town, in addition to any and all other taxes
which may be, or have been imposed, a tax to be paid and collected as provided in this
article on each and every sale made in the town of cigarettes, cigars, smoking tobacco,
chewing tobacco and box or package of snuff, in the kind and manner required in this
article and at the applicable rates as follows:
(1}The rate or amount of tax levied or imposed on cigarettes shall be at the rate of ~{~
~rri~a $0.0050 per cigarette, (i.e., $.10 per package of 20 cigarettes, and $0.13 per package of
• 25 cigarettes).
(2) The graduated amount of tax levied or imposes on cigars shall be as follows:
Class Tax
a. Selling at retail for less than seven cents ($0.07) $0.01
b. Selling at retail for not less than seven cents ($0.07) each and
not more than fourteen cents ($0.14) each $0.03
c. Selling at retail for not less than fifteen cents ($0.15) each and
not more than thirty cents ($0.30) each $0.05
d. Selling at retail for not less than thirty ($0.30) each and not
more than fifty-nine ($0.59) each $0.08
e. Selling at retail for not less than sixty ($0.60) each and not
more than eighty-nine ($0.89) each $0.12
f. Selling at retail for not less than ninety ($0.90) or more
each $0.15
(3) The rate or amount of tax levied or imposed on each package of smoking tobacco,
chewing tobacco, or snuff shall be at the rate of one cent ($0.01) on each twenty cents
($0.20) of the retail selling price or fractional part thereof.
,section 2. This ordinance shall be effective for all on cigarettes, cigars, smoking tobacco,
• chewing tobacco and snuff sold in the Town of Pulaski, Virginia beginning September 1,
1995 and shall remain in effect until revised by Town Council.
Section 3. All other provisions of Article III in Chapter 16 of the Pulaski Town Code shall
remain in effect.
306
• This ordinance is effective as of July 1, 1995 and is adopted by this recorded vote of the
Town Council of the Town of Pulaski, Virginia on this 20th day of June, 1995:
John Johnston Aye
John W. Stone Aye
Bettye Steger AbGPnt
W.H. Schrader, Jr. Ave
Roy H. D'Ardenne, Jr. Aye
W. Edgar Hale Absent
Alma H. Holston ASP
Elbert G. Black Aye
By
Andrew L. Graham, Mayor
ATTEST:
~i.,l~c.C~ •+ .
Ru h Harrell
Clerk of Council
c;ordcigar
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307
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I, Ruth A. Harrell, Clerk of the Council of the Town of Pulaski, Virginia,
do hereby certify that the foregoing Ordinance No. 95-20 is a true and correct
of the ordinance amending the tax on cigarette, cigars, smoking tobacco chewing
tobacco and snuff in the Town of Pulaski, Virginia, as set out and adopted by
the recorded vote of the Pulaski Town Council on June 20, 1995.
Ru h A. Harrell, Clerk of Council
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