VACo Cigarette Tax Toolkit

• York County – An Approach to Estimating Cigarette Tax Revenues

• York County Cigarette Tax Estimates

Northern Virginia Cigarette Tax Board Policies and Documents

• Northern Virginia Cigarette Tax Board Agreement
• Registered agents cigarette tax bond
• NVCTB cigarette wholesaler permit application
• NVCTB Resolution #10: Penalties
• NVCTB Resolution #5: Regulations for wholesale dealer
• Employee use of vehicles on Board business
• Policy and procedures on harassment in the workplace
• Internet and technology use
• Personal conductpolicy
• Registered agent contact sheet
• Retail inspections procedures manual
• Substance abuse policy and procedures
• Unauthorized use or possession of weapons on board premises
• Sample form used by wholesalers to report sales of packs to retailers, which enables determination of taxes to be remitted to NVCTB
• Regional Cigarette Tax Board Implementation Checklist – prepared by Virginia Department of Taxation
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• Northern Virginia Cigarette Tax Board Agreement

• Fairfax County Cigarette Tax Ordinance

• Link to The Northern Virginia Cigarette Tax Board | NVCTB

• Mount Rogers Area Cigarette Tax Agreement
• Bland County Ordinance

• Final Report of Cigarette Tax Stamping Workgroup

• Relevant Code Sections

• Link to SB 1326 (Hanger)

• Virginia State Crime Commission Reports on Illegal Cigarette Trafficking
• Illegal Cigarette Trafficking (2012)
• 2013 Update
• 2014 Update
• 2015 Update
• 2016 Update

• Recorded SICPA-Meyercord Revenue Webinar on Cigarette Tax Stamps

• Part 2 – VACo Live Q&A Session with SICPA-Meyercord on Cigarette Tax Stamps | April 13

• Part 1 – VACo Live Q&A Session with SICPA-Meyercord on Cigarette Tax Stamps | March 11

• Examples of SICPA Cigarette Tax Stamps

• Link to Contact SICPA-Meyercord for Tax Stamp Information

• Amherst County
• Clarke County
• York County