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Enclosure <br /> <br />City of Martinsville, Virginia <br />Ordinance No. 2003-8 <br /> <br />BE IT ORDAINED by the Council of the City of Martinsville, Virgin/a, in Regular Session held <br />on June 10, 2003, that Article IX, Sections 21-102 through 21-115 be added to Chapter 21 of the <br />Code of the City of Martinsville to read as follows: <br /> <br />ARTICLE IX. CIGARETTE TAX <br /> <br />Sec. 21-102. Definitions. <br /> <br />For the purposes of this article the following words and phrases shall have the meaning <br />ascribed to them by this section: <br /> <br />Dealer means every manufacturer, jobber, wholesale dealer or other person who supplies <br />a seller with cigarettes. <br /> <br />Package means every package, box, can or other container of any cigarettes, irrespective <br />of the material from which such container is made, to which the Internal Revenue stamp <br />of the United States government is required to be affixed by and under federal statutes <br />and regulations and in which retail sales of cigarettes are normally made or intended to be <br />made. <br /> <br />Purchaser means every person to whom title to any cigarette is transferred by a seller for <br />any valuable consideration within the city. <br /> <br />Sale means every act or transaction, irrespective of the means employed, including the <br />use of vending machines and other mechanical devices, whereby title to any cigarettes <br />shall be transferred from the seller to any other person within the city for any valuable <br />consideration. <br /> <br />Seller means any person who transfers title to any cigarettes, or in whose place of <br />business title to any cigarettes is transferred, or who engages in a sale as defined herein <br />for valuable consideration within the city for any purpose other than resale. <br /> <br />Stamp means a small gummed piece of paper or decal to be sold by the city treasurer and <br />to be affixed to every package of cigarettes sold at retail in the city and also any insignia <br />or symbol printed by a stamp meter machine upon any such package under the <br />authorization of the city treasurer. <br /> <br />Sec. 21-103. Tax levied. <br /> <br />There is hereby levied and imposed by the city upon each and every sale of cigarettes <br />after midnight of August 31, 2003, a tax equivalent to twenty cents ($0.20) for each pack <br /> <br /> <br />