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Where applicable, content Copyright 2007, |
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Cigarette Tax
The Martinsville City Council adopted an ordinance effective September 1, 2003, imposing a cigarette tax of $.20 (twenty cents) on each pack of cigarettes sold in the City of Martinsville. The ordinance authorizes the Commissioner of the Revenue to enforce the rules and regulations regarding the administration of the cigarette tax ordinance and the Treasurer to administer the sale of the required stamps. Penalties for violation of the cigarette tax ordinance include confiscation of any unstamped cigarettes or any cigarettes in which the tax has not been paid.
It is the responsibility of every cigarette retailer in the City of Martinsville to assure that each package of cigarettes offered for sell has the City of Martinsville cigarette stamp affixed to the package. If the retailer’s distributor does not affix the stamp the retailer must purchase stamps from the City Treasurer to affix to the package before selling them.
Ordering Cigarette Stamps: Applications for ordering cigarette stamps may be requested from the City Treasurer at (276) 403-5240.
Requesting a Refund for Unused or Mutilated Stamps: In order to request a refund for any unused or mutilated cigarette stamps contact the Commissioner of the Revenue office at (276) 403-5131 for a refund request form. Any unused or mutilated stamps must be returned to the Commissioner of the Revenue office along with the completed request to: 55 W. Church Street, Room 101 or P.O. Box 1222 Martinsville, VA 24112 Martinsville, VA 24114-1222
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