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File #: 21-261    Version: 1 Name:
Type: Resolution Status: Consent Agenda
File created: 4/12/2021 In control: Board of Supervisors
On agenda: 5/5/2021 Final action:
Title: Resolution of Interest in Participating in a Regional Cigarette Tax Administration Board
Attachments: 1. Att.A - Background Materials, 2. Att.B - Resolution of Interest
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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AGENDA DATE: 5/5/2021

TITLE:
Title
Resolution of Interest in Participating in a Regional Cigarette Tax Administration Board
BODY

SUBJECT/PROPOSAL/REQUEST: Adopt a Resolution of Interest in Participating in a Regional Cigarette Tax Administration Board being pursued by the Thomas Jefferson Planning District Commission (TJPDC)

ITEM TYPE: Consent Action Item

STAFF CONTACT(S): Richardson, Kamptner, Bessette, Birch, Allshouse, L., Lin

PRESENTER (S): N/A

LEGAL REVIEW: Yes

REVIEWED BY: Jeffrey B. Richardson

BACKGROUND: During the 2020 General Assembly session, Virginia counties received additional enabling authority, including the authority to levy taxes on the sale of cigarettes effective July 1, 2021. State legislation encourages local cigarette stamping and tax collection through regional cigarette tax boards and establishes a state-level taskforce to develop methods to modernize stamping and tax collection. Attachment A includes background materials on this legislation.

On December 2, 2020, the Board discussed this new enabling authority and recommended that staff move forward with a process to actively support the development of a regional board to administer cigarette taxes for this region of the state, and to consider this tax levy through an equity lens, to provide estimated revenue projections, and to schedule a public hearing in the future on an ordinance.

In recent months, Albemarle County has participated in several informational meetings with TJPDC staff and members of other jurisdictions about the possibility and feasibility of establishing a regional entity to administer this tax on behalf of its localities. Such a regional board likely would be modeled on the Northern Virginia Cigarette Tax Board, which serves 19 localities in that part of the state.

On March 22, 2021, during a FY 22 Budget Work Session, staff provided an update on the cigarette tax equity impact assessment, and provided information regarding TJPDC's discussions ...

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