The City levies a tax on every person who sells, distributes,
or uses cigarettes. Any person who sells or distributes
is required to become qualified as a registered agent.
Registered agents are required to provide a surety bond
of 150% of their average monthly tax liability or $50,000,
whichever is less, to the Northern Virginia Cigarette
Tax Board.
The Northern Virginia Cigarette Tax Board operates
by means of an interjurisdictional agreement. The Board
collects and disburses taxes levied on cigarettes sold
in the participating jurisdictions. The City of Alexandria
is a participating jurisdiction.
Computation of Tax
The tax is 50 cents for each package of 20 cigarettes
and 25 mills (2 1/2 cent) per cigarette contained in package
of fewer or more than 20 cigarettes sold, distributed
or used in the City. A tax is not imposed on the free
distribution of packages containing five or fewer cigarettes.
How the Tax is Collected
Persons liable for the tax must prepare and file cigarette
tax reports to the Board and pay the tax due between
the first (1st) and twentieth (20th) day of each calendar
or fiscal month. All filers are required to attach
a copy of the previous month's cigarette tax report
submitted to the Virginia Department of Taxation.
Report forms may be obtained from, and taxes and
reports should be sent to:
Northern Virginia Cigarette Tax Board
4400 Fair Lakes Ct. #103
Fairfax, VA. 22033
Phone : (703) 802.0373
Fax
: (703) 802.0375
Business Records and Reports Subject to Audit
Any person liable for the tax should keep current and
accurate records for audit by the Board.
Penalty for Failure to Pay Tax
Any person who fails to file and to pay the tax is disallowed
the prescribed sales discount of up to $500 granted by
the Board. Also, the Board will charge a late reporting
penalty of ten percent of the gross tax due or $10, whichever
is greater, not to exceed $500.
Any person found guilty of violating the Cigarette
Tax Ordinance is subject to a fine of not more than
$1000 or imprisonment for not more than 12 months or
both upon conviction.
