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Ord. No. 01-21
Page 1 of 7
BOARD OF SUPERVISORS
COUNTY OF RUSSELL
LEBANON, VIRGINIA
Ordinance
At a regular meeting of the Russell County Board of Supervisors held in the Russell County
Government Center, Lebanon, Virginia on the 3rd day of May 2021:
Present           Vote
Rebecca Dye, Chairperson        Yes
Tim Lovelace, Vice Chairman        Yes
Lou Ann Wallace         Yes
Carl Rhea          Nay
David Eaton          Yes
Steve Breeding          Yes
Oris Christian           Yes
On motion of Lou Wallace, seconded by Steve Breeding, which carried 6-1, the following ordinance
was adopted:
RUSSELL COUNTY CIGARETTE TAX ORDINANCE
WHEREAS, § 58.1-3830 and § 58.1-3832 et seq. of the Code of Virginia (1950), as amended,
authorizes Russell County, Virginia to levy cigarette tax upon the sale and use of cigarettes.
NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Russell County, Virginia,
pursuant to the authority granted to it by § 58.1-3830 and § 58.1-3832 et seq. of the Code of Virginia (1950),
as amended, after notice and public hearing, as required by law, hereby adopts the following:
Definitions.
The following words and phrases, when used in this article, shall, for the purposes of this article,
have the following respective meanings except where the context clearly indicates a different meaning:
Carton means any container, regardless of material used in its construction, in which packages of
cigarettes are placed.
Cigarette means and includes any roll of any size or shape for smoking, whether filtered or
unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or
other plant or substitute for tobacco, whether it is flavored, adulterated or mixed with another ingredient, if
the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco,
regardless of whether the roll is labeled or sold as a cigarette or by any other name.
Ord. No. 01-21
BOARD OF SUPERVISORS
COUNTY OF RUSSELL
LEBANON, VIRGINIA
Or
ance
‘At a regular meeting of the Russell County Board of Supervisors held in the Russell County
Government Center, Lebanon, Virginia on the 3° day of May 2021:
Present Vote
Rebecca Dye, Chairperson Yes
Tim Lovelace, Vice Chairman Yes
Lou Ann Wallace Yes
Carl Rhea Nay
David Eaton Yes
Steve Breeding Yes
Oris Christian Yes
(On motion of Lou Wallace, seconded by Steve Breeding, which carried 6-1, the following ordinance
was adopted:
RUSSELL COUNTY CIGARETTE TAX ORDINANCE
WHEREAS, § 58.1-3830 and § 58.1-3832 et seq. of the Code of Virginia (1950), as amended,
authorizes Russell County, Virginia to levy cigarette tax upon the sale and use of cigarettes.
NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Russell County, Virginia,
pursuant to the authority granted to it by § 58.1-3830 and § 58, 1-3832 et seq. of the Code of Virginia (1950),
as amended, after notice and public hearing, as required by law, hereby adopts the following
Definitions.
The following words and phrases, when used in this article, shall, for the purposes of this article,
have the following respective meanings except where the context clearly indicates a different meaning:
Carton means any container, regardless of material used in its construction, in which packages of
cigarettes are placed.
Cigarette means and includes any roll of any size or shape for smoking, whether filtered or
Unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or
other plant or substitute for tobacco, whether it is flavored, adulterated or mixed with another ingredient, if,
the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco,
regardless of whether the roll is labeled or sold as a cigarette or by any other name.
Page 1 of 7
Ord. No. 01-21
Page 2 of 7
Commissioner of revenue means the commissioner of revenue of the county and any of his or her
duly authorized deputies and agents.
Dealer means and includes every manufacturer’s representative, wholesaler, retailer, cigarette
machine operator, public warehouseman or another person who shall sell, receive, store, possess,
distribute or transport cigarettes within or into the County.
Package means any container, regardless of the material used in its construction, in which separate
cigarettes are placed without such cigarettes being placed into any container within the package.
Packages are those containers of cigarettes from which individual cigarettes are ordinarily taken when
they are consumed by their ultimate user. Ordinarily, a package contains twenty (20) cigarettes; however,
the term “package” includes those containers in which fewer or more than twenty (20) cigarettes are
placed.
Person means any individual, partnership, society, association, joint stock company, corporation,
estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative
capacity, whether appointed by a court or otherwise, and any combination of individuals.
Purchaser means every person to whom title to any cigarettes is transferred by a seller within the
jurisdictional limits of the county.
Sale means every act or transaction, irrespective of the method or means employed, including the
use of vending machines and other mechanical devices, whereby title to any cigarettes is transferred from
the seller to any other person within the jurisdictional limits of the county.
Seller means every person who transfers title to any cigarettes or in whose place of business title to
any cigarettes is transferred, within the jurisdictional limits of the county, for any purpose other than
resale.
Stamp means a small, gummed piece of paper or decal to be sold by the treasurer and to be affixed
to every package of cigarettes sold at retail in the county, and any insignia or symbols printed by meter
machine upon any such package under the authorization of the treasurer.
Treasurer means the treasurer of the county and any of his or her duly authorized deputies and
agents.
Registration required.
Each distributor, wholesaler, vendor, retailer, or other person selling, storing, or possessing
cigarettes within or transporting cigarettes within or into the county for sale or use shall first register with
the commissioner of revenue. The application form, which shall be supplied upon request, shall require
such information relative to the nature of the business engaged in by the applicant as the commissioner
of revenue deems necessary for the administration and enforcement of this article. Any applicant whose
place of business and residence is outside the county shall automatically, by filing his application, submit
himself to the county’s legal jurisdiction and appoint the county administrator as his agent for any service
of lawful process. A copy of any such process served on the county administrator shall be sent forthwith
by registered mail to the distributor, wholesaler, vendor, retailer, or other person.
Levied; amount.
There is hereby levied and imposed by the county, upon every sale of cigarettes, an excise tax of
one and twenty-five hundredths (1.25) cents per cigarette sold within the county (i.e., twenty (25) cents
per pack), the amount of such tax to be paid by the seller, if not previously paid, in the manner and at the
time provided for in this article.
Ord. No. 01-21
Commissioner of revenue means the commissioner of revenue of the county and any of his or her
duly authorized deputies and agents.
Dealer means and includes every manufacturer’s representative, wholesaler, re
machine operator, public warehouseman or another person who shall sell, rec
distribute or transport cigarettes within or into the County.
r, cigarette
/e, store, possess,
Package means any container, regardless of the material used in its construction, in which separate
cigarettes are placed without such cigarettes being placed into any container within the package.
Packages are those containers of cigarettes from which individual cigarettes are ordinarily taken when
they are consumed by their ultimate user. Ordinarily, a package contains twenty (20) cigarettes; however,
the term “package” includes those containers in which fewer or more than twenty (20) cigarettes are
placed.
Person means any individual, partnership, society, association, joint stock company, corporation,
estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative
capacity, whether appointed by a court or otherwise, and any combination of individuals.
Purchaser means every person to whom title to any cigarettes is transferred by a seller within the
jurisdictional limits of the county.
Sale means every act or transaction, irrespective of the method or means employed, including the
use of vending machines and other mechanical devices, whereby title to any cigarettes is transferred from
the seller to any other person within the jurisdictional limits of the county.
Seller means every person who transfers title to any cigarettes or in whose place of business title to
any cigarettes is transferred, within the jurisdictional limits of the county, for any purpose other than
resale.
‘Stamp means a small, gummed piece of paper or decal to be sold by the treasurer and to be affixed
to every package of cigarettes sold at retail in the county, and any insignia or symbols printed by meter
machine upon any such package under the authorization of the treasurer.
Treasurer means the treasurer of the county and any of his or her duly authorized deputies and
agents.
ed.
Registration req
Each distributor, wholesaler, vendor, retailer, or other person selling, storing, or possessing
cigarettes within or transporting cigarettes within or into the county for sale or use shall first register with
the commissioner of revenue. The application form, which shall be supplied upon request, shalll require
such information relative to the nature of the business engaged in by the applicant as the commissioner
of revenue deems necessary for the administration and enforcement of this article. Any applicant whose
place of business and residence is outside the county shall automatically, by filing his application, submit
himself to the county’s legal jurisdiction and appoint the county administrator as his agent for any service
of lawful process. A copy of any such process served on the county administrator shall be sent forthwith
by registered mail to the distributor, wholesaler, vendor, retailer, or other person
Levied; amount.
There is hereby levied and imposed by the county, upon every sale of cigarettes, an excise tax of
‘one and twenty-five hundredths (1.25) cents per cigarette sold within the county (i.e., twenty (25) cents
per pack), the amount of such tax to be paid by the seller, if not previously paid, in the manner and at the
time provided for in this article.
Page 2 of 7
Page 3 of 7
Method of payment.
(a) The tax imposed by this article shall be paid by affixing or causing to be affixed a stamp or stamps,
of the proper denominational or face value, to every package of cigarettes sold within the county, in
the manner and at the time or times provided for in this article. Every dealer and every seller in the
county, once registered, shall have the right to buy such stamps from the county treasurer and to
affix the same to packages of cigarettes as provided in this article.
(b) The commissioner of revenue may require the permit the payment in advance of the tax levied and
imposed by this article by the method of placing imprints of the stamps upon original packages using
meter machines, in lieu of the method of paying such tax by the purchase and affixing of gummed
stamps and may prescribe and enforce the necessary regulations setting forth the method to be
employed and the condition to be observed in the use of such meter machines.
Preparation and sale of stamps.
For the purpose of making stamps available for use, the commissioner of revenue shall prescribe,
prepare, and furnish to the county treasurer, and the county treasurer shall sell stamps of such
denominations and in such quantities as may be necessary for the payment of the taxes imposed by this
article. In the sale of such stamps, the county treasurer shall allow a discount of one-tenth (0.10) of a cent
per cigarette (i.e., two (2) cents per pack) to cover the costs which will be incurred in affixing the stamps
to packages of cigarettes. In the event the printing by an authorized meter machine is used in lieu of
gummed stamps, there shall be allowed a discount of six (6) percent of the denominational or face value
of the imprints of such stamps so printed by such meter machine to cover the costs incurred in printing
such imprints.
General duties of dealers and sellers with respect to stamps.
(a) Every dealer in cigarettes is hereby required and it shall be his duty to purchase such stamps, at the
office of the county treasurer, as shall be necessary to pay the tax levied and imposed by this article,
and to affix or cause to be affixed a stamp or stamps of the monetary value prescribed by this article
to each package of cigarettes prior to delivery or furnishing of such cigarettes to any seller. Nothing
herein contained shall preclude any dealer from using a stamp meter machine in lieu of gummed
stamps to effectuate the provisions of this article.
(b) Every seller shall examine each package of cigarettes prior to exposing the same for sale, for the
purpose of ascertaining whether such package has the proper stamps affixed thereto or imprinted
thereon, as provided by this article. If, upon such examination, unstamped or improperly stamped
packages of cigarettes are discovered, the seller, where such cigarettes were obtained from a
dealer, shall immediately notify such dealer, and upon such notification, such dealer shall forthwith
either affix to or imprint upon such unstamped or improperly stamped packages the proper number
of stamps, or shall replace such packages with others to which stamps have been properly affixed or
imprinted thereon.
© Should a seller obtain or acquire possession of, from any person other than a dealer, any
unstamped or improperly stamped cigarettes, such seller shall forthwith, before selling or offering or
exposing such cigarettes for sale in the county, purchase and affix or cause to be affixed to such
packages of cigarettes the proper stamps, or the markings of a meter machine, covering the tax
imposed by this article.
(d) In the event any seller elects to purchase and affix stamps or imprints of a meter machine, before
offering cigarettes for sale, any dealer delivering and furnishing cigarettes to such seller shall not be
required to purchase and affix such stamps or imprints to such cigarettes so sold or furnished;
provided that any such dealer shall, on the day after such delivery and furnishing, file with the
commissioner of revenue a copy of the delivery memorandum showing the name and address of the
seller and the quantity and type of cigarettes so delivered and furnished.
Method of payment.
(a) The tax imposed by this article shall be paid by affixing or causing to be affixed a stamp or stamy
of the proper denominational or face value, to every package of cigarettes sold within the county, in
the manner and at the time or times provided for in this article. Every dealer and every seller in the
county, once registered, shall have the right to buy such stamps from the county treasurer and to
affix the same to packages of cigarettes as provided in this article.
(b) The commissioner of revenue may require the permit the payment in advance of the tax levied and
imposed by this article by the method of placing imprints of the stamps upon original packages using
meter machines, in lieu of the method of paying such tax by the purchase and affixing of gummed
stamps and may prescribe and enforce the necessary regulations setting forth the method to be
‘employed and the condition to be observed in the use of such meter machines.
Preparation and sale of stamps.
For the purpose of making stamps available for use, the commissioner of revenue shall prescribe,
prepare, and furnish to the county treasurer, and the county treasurer shall sell stamps of such
denominations and in such quantities as may be necessary for the payment of the taxes imposed by this
article. In the sale of such stamps, the county treasurer shall allow a discount of one-tenth (0.10) of a cent
per cigarette (i.e., two (2) cents per pack) to cover the costs which will be incurred in affixing the stamps
to packages of cigarettes. In the event the printing by an authorized meter machine is used in lieu of
gummed stamps, there shall be allowed a discount of six (6) percent of the denominational or face value
of the imprints of such stamps so printed by such meter machine to cover the costs incurred in printing
such imprints.
General duties of dealers and sellers with respect to stamps.
(a) Every dealer in cigarettes is hereby required and it shall be his duty to purchase such stamps, at the
office of the county treasurer, as shall be necessary to pay the tax levied and imposed by this article,
and to affix or cause to be affixed a stamp or stamps of the monetary value prescribed by this article
to each package of cigarettes prior to delivery or furnishing of such cigarettes to any seller. Nothing
herein contained shall preclude any dealer from using a stamp meter machine in lieu of gummed
stamps to effectuate the provisions of this article.
(b) Every seller shall examine each package of cigarettes prior to exposing the same for sale, for the
purpose of ascertaining whether such package has the proper stamps affixed thereto or imprinted
thereon, as provided by this article. If, upon such examination, unstamped or improperly stamped
packages of cigarettes are discovered, the seller, where such cigarettes were obtained from a
dealer, shall immediately notify such dealer, and upon such notification, such dealer shall forthwith
either affix to or imprint upon such unstamped or improperly stamped packages the proper number
of stamps, or shall replace such packages with others to which stamps have been properly affixed or
imprinted thereon.
© Should a seller obtain or acquire possession of, from any person other than a dealer, any
unstamped or improperly stamped cigarettes, such seller shall forthwith, before selling or offering or
‘exposing such cigarettes for sale in the county, purchase and affix or cause to be affixed to such
packages of cigarettes the proper stamps, or the markings of a meter machine, covering the tax
imposed by this article.
(d) Inthe event any seller elects to purchase and affix stamps or imprints of a meter machine, before
offering cigarettes for sale, any dealer delivering and furnishing cigarettes to such seller shall not be.
required to purchase and affix such stamps or imprints to such cigarettes so sold or furnished;
provided that any such dealer shall, on the day after such delivery and furnishing, file with the
‘commissioner of revenue a copy of the delivery memorandum showing the name and address of the
seller and the quantity and type of cigarettes so delivered and furnished
Page 3 of 7
Page 4 of 7
Visibility of stamps or meter markings.
Stamps or the printed markings of a meter machine shall be placed upon each package of cigarettes
in such manner as to be readily visible to the purchaser.
Altering design of stamps.
The commissioner of revenue may, from time to time, and as often as he or she may deem
advisable, provide for the issuance and exclusive use of stamps of a new design and forbid the use of
stamps of any other design.
Refund for unused stamps or meter imprints.
(a) Should any person, after acquiring from the county treasurer any stamps provided for in this article,
cease to be engaged in a business necessitating the use thereof, or should any such stamps
become mutilated and unfit for use, other than by cancellation as provided in this article, such
person shall be entitled to a refund of the denominational or face amount of any stamps so acquired
and not used by him, less five (5) percent of the denominational or face amount thereof, upon
presenting such stamps to the commissioner of revenue and furnishing the commissioner of
revenue with an affidavit showing, to his satisfaction, that such stamps were acquired by such
person and have not in any manner been used and the reason for requesting such refund. In the
case of any authorized meter machine, should any imprints of such machine theretofore paid for not
be used, such person shall, upon furnishing the commissioner of revenue with a similar affidavit, be
entitled to a refund of the denominational or face amount thereof, less six (6) percent of the
denominational or face amount of such imprints of such machine not so used.
(b) All refunds for unused and mutilated stamps and for nonuse of imprints of stamps by meter
machines provided for under this section are hereby authorized to be made on vouchers approved
by the commissioner of revenue and, when made, the same shall be charged against the sums
collected for the sale of such stamps and for the use of such imprints.
Seizure and sale of unstamped cigarettes.
(a) Whenever the commissioner of revenue shall discover cigarettes in quantities of more than six (6)
cartons within the county which are subject to the tax imposed by this article and upon which the tax
has not been paid or upon which stamps have not been affixed or evidence of such tax shown
thereon by the printed markings of an authorized meter machine, as this article requires, such
cigarettes shall be conclusively presumed for sale or use within the county and the commissioner of
revenue may forthwith seize and confiscate such cigarettes, if:
(1) They are in transit, and are not accompanied by a bill of lading or other document indicating
the true name and address of the cosigner or seller and of the cosigner or purchaser, and the
brands and quantity of cigarettes so transported; or are in transit and accompanied by a bill of
lading or other document which is false or fraudulent in whole or in part; or
(2) They are in transit and are accompanied by a bill of lading or other documents indicating:
a. A consignee or purchaser in another state or the District of Columbia who is not
authorized by the law of such other jurisdiction to receive or possess such tobacco
products on which the taxes imposed by such other jurisdiction have not been paid, and
unless the tax of the state or district of destination has been paid and the said products
bear the tax stamp of that state or district; or
b. A consignee or purchaser in the Commonwealth but outside the county who does not
possess a Virginia sale and use tax certificate, a Virginia retail tobacco license and where
applicable, both a business license and retail tobacco license issued by the local
jurisdiction of destination; or
Vi
ity of stamps or meter markings.
‘Stamps or the printed markings of a meter machine shall be placed upon each package of cigarettes
in such manner as to be readily visible to the purchaser.
Altering design of stamps.
The commissioner of revenue may, from time to time, and as often as he or she may deem
advisable, provide for the issuance and exclusive use of stamps of a new design and forbid the use of
stamps of any other design.
Refund for unused stamps or meter imprints.
(a)
Should any person, after acquiring from the county treasurer any stamps provided for in this article,
cease to be engaged in a business necessitating the use thereof, or should any such stamps
become mutilated and unfit for use, other than by cancellation as provided in this article, such
person shall be entitled to a refund of the denominational or face amount of any stamps so acquired
and not used by him, less five (5) percent of the denominational or face amount thereof, upon
presenting such stamps to the commissioner of revenue and furnishing the commissioner of
revenue with an affidavit showing, to his satisfaction, that such stamps were acquired by such
person and have not in any manner been used and the reason for requesting such refund. In the
‘case of any authorized meter machine, should any imprints of such machine theretofore paid for not
be used, such person shall, upon furnishing the commissioner of revenue with a similar affidavit, be
entitled to a refund of the denominational or face amount thereof, less six (6) percent of the
denominational or face amount of such imprints of such machine not so used.
All refunds for unused and mutilated stamps and for nonuse of imprints of stamps by meter
machines provided for under this section are hereby authorized to be made on vouchers approved
by the commissioner of revenue and, when made, the same shall be charged against the sums
collected for the sale of such stamps and for the use of such imprints.
Seizure and sale of unstamped cigarettes.
(a)
Whenever the commissioner of revenue shall discover cigarettes in quantities of more than six (6)
cartons within the county which are subject to the tax imposed by this article and upon which the tax
has not been paid or upon which stamps have not been affixed or evidence of such tax shown
thereon by the printed markings of an authorized meter machine, as this article requires, such
cigarettes shall be conclusively presumed for sale or use within the county and the commissioner of
revenue may forthwith seize and confiscate such cigarettes, if:
(1) They are in transit, and are not accompanied by a bill of lading or other document indicating
the true name and address of the cosigner or seller and of the cosigner or purchaser, and the
brands and quantity of cigarettes so transported; or are in transit and accompanied by a bill of
lading or other document which is false or fraudulent in whole or in part; or
(2) They are in transit and are accompanied by a bill of lading or other documents indicating:
a. Aconsignee or purchaser in another state or the District of Columbia who is not
authorized by the law of such other jurisdiction to receive or possess such tobacco
products on which the taxes imposed by such other jurisdiction have not been paid, and
unless the tax of the state or district of destination has been paid and the said products
bear the tax stamp of that state or district; or
b.  Aconsignee or purchaser in the Commonwealth but outside the county who does not
possess a Virginia sale and use tax certificate, a Virginia retail tobacco license and where
applicable, both a business license and retail tobacco license issued by the local
jurisdiction of destination; or
Page 4 of 7
Page 5 of 7
(3) They are not in transit and the tax has not been paid, nor have approved arrangements for
payment been made, provided that this subsection shall not apply to cigarettes in the
possession of distributors or public warehouses which have filed notice and appropriate proof
with the commissioner of the revenue that those cigarettes are temporarily within the county
and will be sent to consignees or purchasers outside the county in the normal course of
business.
(b) All cigarettes seized and confiscated according to subsection (a) of this section shall thereupon be
deemed to be forfeited to the county and may be sold within a reasonable time thereafter, after
proper notice of such seizure is given to the known holders of property interests in the cigarettes.
Such notice shall be given to known holders of property interests, if any, by certified mail and by
written notice posted on the bulletin board of the courthouse of the county at least seven (7) days
before the date of sale. Such notice shall contain the time and place at which the sale is to occur
and procedures for administrative appeal as well as affirmative defenses which may be asserted by
such holders. All moneys collected under this section shall be paid to the county treasurer and
treated as other taxes collected under this article. No credit from any sale or other disposition shall
be allowed toward any tax or penalties owed.
Seizure and sale of coin-operated vending machines and counterfeit stamp or
impression devices.
(a) Any coin-operated vending machine, in which any cigarettes are found, stored, or possessed
bearing a counterfeit or false tobacco tax stamp or impression or any unstamped cigarettes, or any
cigarettes upon which the tax has not been paid, may be declared contraband property and be
subject to confiscation and sale as provided in section 14-180(b). When any such vending machine
is found containing such cigarettes, it shall be presumed that such cigarettes were intended for
distribution, sale or use therefrom. In lieu of immediate seizure and confiscation of any vending
machine used in an illegal evasion of the tax, it may be sealed by appropriate enforcement
authorities to prevent continued illegal sale or removal of any cigarettes and may be left unmoved
until other civil and criminal penalties are imposed or waived. Notice requirements shall be the same
as if the machine had been seized. Such seal may be removed, and the machine declared eligible
for operation only by authorized enforcement authorities. Nothing in this section shall prevent
seizure and confiscation of a vending machine at any time after it is sealed.
(b) Any counterfeit stamps or counterfeit impression devices found may also be seized and confiscated.
Dealers’ and sellers’ records.
It shall be the duty of every dealer and seller to maintain and keep, for a period of two (2) years,
such records of cigarettes sold and delivered by him as may be required by the commissioner of revenue
and to make all such records available for examination by such commissioner of revenue, upon demand,
at all reasonable times.
Rules and regulations for enforcement and administration of article; examination
of books, records, etc.
(a) The commissioner of revenue may prescribe, adopt, promulgate, and enforce rules and regulations
relating to the method and means to be used in the cancellation of stamps and to all other matters
pertaining to the administration and enforcement of the provisions of this article. It shall be unlawful
for any person to fail, neglect or refuse to comply with such rules and regulations.
(b) The commissioner of revenue may examine books, records, invoices, papers, and all cigarettes in
and upon any premises where the same are placed, stored, sold, offered for sale, or displayed for
sale by a seller or dealer.
Seizure and sale of coi
(a)
(b)
(3) They are not in transit and the tax has not been paid, nor have approved arrangements for
payment been made, provided that this subsection shall not apply to cigarettes in the
possession of distributors or public warehouses which have filed notice and appropriate proof
with the commissioner of the revenue that those cigarettes are temporarily within the county
and will be sent to consignees or purchasers outside the county in the normal course of
business.
All cigarettes seized and confiscated according to subsection (a) of this section shall thereupon be
deemed to be forfeited to the county and may be sold within a reasonable time thereafter, after
proper notice of such seizure is given to the known holders of property interests in the cigarettes.
Such notice shall be given to known holders of property interests, if any, by certified mail and by
written notice posted on the bulletin board of the courthouse of the county at least seven (7) days
before the date of sale. Such notice shall contain the time and place at which the sale is to occur
and procedures for administrative appeal as well as affirmative defenses which may be asserted by
‘such holders. All moneys collected under this section shall be paid to the county treasurer and
treated as other taxes collected under this article. No credit from any sale or other disposition shall
be allowed toward any tax or penalties owed.
-operated vending machines and counterfeit stamp or
impression devices.
Any coin-operated vending machine, in which any cigarettes are found, stored, or possessed
bearing a counterfeit or false tobacco tax stamp or impression or any unstamped cigarettes, or any
cigarettes upon which the tax has not been paid, may be declared contraband property and be
subject to confiscation and sale as provided in section 14-180(b). When any such vending machine
is found containing such cigarettes, it shall be presumed that such cigarettes were intended for
distribution, sale or use therefrom. In lieu of immediate seizure and confiscation of any vending
machine used in an illegal evasion of the tax, it may be sealed by appropriate enforcement
authorities to prevent continued illegal sale or removal of any cigarettes and may be left unmoved
Until other civil and criminal penalties are imposed or waived. Notice requirements shall be the same
as if the machine had been seized. Such seal may be removed, and the machine declared eligible
for operation only by authorized enforcement authorities, Nothing in this section shall prevent
seizure and confiscation of a vending machine at any time after it is sealed,
Any counterfeit stamps or counterfeit impression devices found may also be seized and confiscated.
Dealers’ and sellers’ records.
It shall be the duty of every dealer and seller to maintain and keep, for a period of two (2) years,
‘such records of cigarettes sold and delivered by him as may be required by the commissioner of revenue
and to make all such records available for examination by such commissioner of revenue, upon demand,
at all reasonable times.
Rules and regulations for enforcement and administration of article; examination
(a)
(b)
of books, records, etc.
The commissioner of revenue may prescribe, adopt, promulgate, and enforce rules and regulations
relating to the method and means to be used in the cancellation of stamps and to all other matters
pertaining to the administration and enforcement of the provisions of this article. It shall be unlawful
for any person to fail, neglect or refuse to comply with such rules and regulations.
The commissioner of revenue may examine books, records, invoices, papers, and all cigarettes in
and upon any premises where the same are placed, stored, sold, offered for sale, or displayed for
sale by a seller or dealer.
Page 5 of 7
Page 6 of 7
Tax is in addition to other taxes.
The tax levied and imposed by this article shall be in addition to all other taxes of every kind levied
and imposed by any other ordinance or law.
Violations of article—Generally.
(a) Any person violating any of the provisions of this article shall be guilty of a Class 1 misdemeanor. In
addition, any person who shall perform any fraudulent act or fail to perform any act for the purpose
of evading the payment of any tax imposed by this article shall be required to pay a penalty in the
amount of fifty (50) percent and interest not to exceed three quarters of one percent per month upon
any tax found to be overdue and unpaid. Conviction and payment of a fine for such violation shall
not relieve any person from the payment of any tax imposed by this article.
(b) Each violation of, or noncompliance with, any of the provisions of this article shall be and constitute
a separate offense and shall subject every person convicted thereof to the penalties prescribed.
Prohibited acts enumerated.
It shall be unlawful and a violation of this article for any person:
(1) To perform any act or fail to perform any act for the purpose of evading the payment of any tax
imposed by this article or of any part thereof; or for any dealer or seller, with intent to violate
any provision of this article, to fail or refuse to perform any of the duties imposed upon him
under the provisions of this article or to fail or refuse to obey any lawful order which the
commissioner of revenue may issue under this article.
(2) To make falsely or fraudulently, forge, alter or counterfeit any stamp or the printed markings of
any meter machine or to procure or cause to be made, forged, altered or counterfeited any
such stamp or printed markings of a meter machine or to knowingly and willfully alter, publish,
pass, or tender as true any false, altered, forged, or counterfeited stamp or stamps or printed
markings of a meter machine.
(3) To sell any cigarettes upon which the tax imposed by this article has not been paid and upon
which evidence of payment thereof is not shown on each package of cigarettes.
(4) To reuse or refill with cigarettes any package from which cigarettes, for which the tax imposed
has been theretofore paid, have been removed.
(5) To remove from any package any stamp or the printed markings of a meter machine with intent
to use or cause the same to be used after the same have already been used, or to buy, sell or
offer for sale or give away any used, removed, altered or restored stamps or printed markings
of a meter machine to any person, or to reuse any stamp or printed markings of a meter
machine which had theretofore been used for evidence of the payment of any tax prescribed
by this article, or, except as to the county treasurer, to sell or offer to sell any stamps or printed
markings of a meter machine provided for in this article.
Presumption of violation by seller.
(a) In the event any package of cigarettes is found in the possession of a seller, without the proper
stamps being affixed thereto or without authorized printed markings of a meter machine thereon,
and the seller shall be unable to submit evidence establishing that he received such package within
the immediately preceding forty-eight (48) hours and that he has not offered the same for sale, the
presumption shall be that such package is being kept by such seller in violation of the provisions of
this article and shall subject him to the penalties provided for such violation.
(b) Any cigarettes placed in any coin-operated vending machine located within the county shall be
presumed for sale within the county. Any vending machine located within the county containing
cigarettes upon which the stamp has not been affixed or containing cigarettes placed so as not to
Tax is
ade
ion to other taxes.
The tax levied an
posed by this article shall be in addition to all other taxes of every kind levied
and imposed by any other ordinance or law.
Violations of article—Generally.
(a)
(b)
Any person violating any of the provisions of this article shall be guilty of a Class 1 misdemeanor. In
addition, any person who shall perform any fraudulent act or fail to perform any act for the purpose
of evading the payment of any tax imposed by this article shall be required to pay a penalty in the
amount of fifty (50) percent and interest not to exceed three quarters of one percent per month upon,
any tax found to be overdue and unpaid. Conviction and payment of a fine for such violation shall
not relieve any person from the payment of any tax imposed by this article.
Each violation of, or noncompliance with, any of the provisions of this article shall be and constitute
a separate offense and shall subject every person convicted thereof to the penalties prescribed,
Prohibited acts enumerated.
It shall be unlawful and a violation of this article for any person:
(1) To perform any act or fail to perform any act for the purpose of evading the payment of any tax
imposed by this article or of any part thereof; or for any dealer or seller, with intent to violate
any provision of this article, to fail or refuse to perform any of the duties imposed upon him
under the provisions of this article or to fail or refuse to obey any lawful order which the
commissioner of revenue may issue under this article.
(2) To make falsely or fraudulently, forge, alter or counterfeit any stamp or the printed markings of
‘any meter machine or to procure or cause to be made, forged, altered or counterfeited any
such stamp or printed markings of a meter machine or to knowingly and willfully alter, publish,
ass, or tender as true any false, altered, forged, or counterfeited stamp or stamps or printed
markings of a meter machine.
(3) To sell any cigarettes upon which the tax imposed by this article has not been paid and upon
which evidence of payment thereof is not shown on each package of cigarettes.
(4) To reuse or refill with cigarettes any package from which cigarettes, for which the tax imposed
has been theretofore paid, have been removed,
(5) To remove from any package any stamp or the printed markings of a meter machine with intent
to use or cause the same to be used after the same have already been used, or to buy, sell or
offer for sale or give away any used, removed, altered or restored stamps or printed markings.
of a meter machine to any person, or to reuse any stamp or printed markings of a meter
machine which had theretofore been used for evidence of the payment of any tax prescribed
by this article, or, except as to the county treasurer, to sell or offer to sell any stamps or printed
markings of a meter machine provided for in this article.
Presumption of violation by seller.
(a)
In the event any package of cigarettes is found in the possession of a seller, without the proper
stamps being affixed thereto or without authorized printed markings of a meter machine thereon,
and the seller shall be unable to submit evidence establishing that he received such package within
the immediately preceding forty-eight (48) hours and that he has not offered the same for sale, the
presumption shall be that such package is being kept by such seller in violation of the provisions of
this article and shall subject him to the penalties provided for such violation.
Any cigarettes placed in any coin-operated vending machine located within the county shall be
presumed for sale within the county. Any vending machine located within the county containing
cigarettes upon which the stamp has not been affixed or containing cigarettes placed so as not to
Page 6 of 7
Page 7 of 7
allow visual inspection of the stamp through the viewing areas as provided for by the vending
machine manufacturer shall be presumed to contain untaxed cigarettes in violation of this article.
© Any cigarettes, coin-operated vending machines, counterfeit stamps, or other property found in
violation of this article shall be declared contraband goods and may be seized by the commissioner
of revenue. In addition to any tax due, the dealer or other person liable for the tax possessing such
untaxed cigarettes shall be subject to civil and criminal penalties herein provided.
(d) In lieu of seizure, the commissioner of revenue may seal such vending machines to prevent
continued illegal sale or removal of such cigarettes. The removal of the seal from a vending machine
by any unauthorized person shall be in violation of this article. Nothing in this article shall prevent the
seizure of any vending machine at any time after it is sealed.
(e) All cigarette vending machines shall be plainly marked with the name, address, and telephone
number of owners of the machine.
Severability.
The sections, paragraphs, sentences, clauses, and phrases of this ordinance are
severable, and if any phrase, clause, sentence, paragraph, or section of this ordinance
shall be declared unconstitutional or invalid by the valid judgment or decree of a court
of competent jurisdiction, the remaining phrases, clauses, sentences, paragraphs, and
sections of this article shall remain valid.
Effective Date.
This Ordinance shall be in full force and effect on July 1, 2021.
Adopted this 3rd day of May 2021.
 RUSSELL COUNTY BOARD OF SUPERVISORS 



 BY: __________________________ 
  Rebecca Dye, Chairperson 

Attest: _______________________________
Clerk
allow visual inspection of the stamp through the viewing areas as provided for by the vending
machine manufacturer shall be presumed to contain untaxed cigarettes in violation of this article.
()_ Any cigarettes, coin-operated vending machines, counterfeit stamps, or other property found
violation of this article shall be declared contraband goods and may be seized by the commissioner
of revenue. In addition to any tax due, the dealer or other person liable for the tax possessing such
untaxed cigarettes shall be subject to civil and criminal penalties herein provided.
(a) _Inlieu of seizure, the commissioner of revenue may seal such vending machines to prevent
continued illegal sale or removal of such cigarettes. The removal of the seal from a vending machine
by any unauthorized person shall be in violation of this article. Nothing in this article shall prevent the
seizure of any vending machine at any time after itis sealed
(e) Allcigarette vending machines shall be plainly marked with the name, address, and telephone
number of owners of the machine.
Severability.
The sections, paragraphs, sentences, clauses, and phrases of this ordinance are
severable, and if any phrase, clause, sentence, paragraph, or section of this ordinance
shall be declared unconstitutional or invalid by the valid judgment or decree of a court
of competent jurisdiction, the remaining phrases, clauses, sentences, paragraphs, and
sections of this article shall remain valid.
Effective Date.
This Ordinance shall be in full force and effect on July 1, 2021
‘Adopted this 3° day of May 2021
RUSSELL COUNTY BOARD OF SUPERVISORS
BY:
Rebecca Dye, Chairperson
Attest: —
Clerk
Page 7 of 7
Definitions.
Registration required.
Levied; amount.
Method of payment.
Preparation and sale of stamps.
General duties of dealers and sellers with respect to stamps.
Visibility of stamps or meter markings.
Altering design of stamps.
Refund for unused stamps or meter imprints.
Seizure and sale of unstamped cigarettes.
Seizure and sale of coin-operated vending machines and counterfeit stamp or impression devices.
Dealers' and sellers' records.
Rules and regulations for enforcement and administration of article; examination of books, records, etc.
Tax is in addition to other taxes.
Violations of article—Generally.
Prohibited acts enumerated.
Presumption of violation by seller.