AGENDA DATE: 8/4/2021
TITLE:
Title
Schedule a Public Hearing for the Adoption of an Ordinance to Form a Regional Cigarette Tax Board
SUBJECT/PROPOSAL/REQUEST: Authorization to schedule a public hearing for the adoption of an ordinance to form a regional cigarette tax board
ITEM TYPE: Consent Action Item
STAFF CONTACT(S): Richardson, Walker, Kamptner, Bessette, Birch, Lin, Allshouse
PRESENTER (S): N/A
LEGAL REVIEW: Yes
REVIEWED BY: Jeffrey B. Richardson
BACKGROUND: During the 2020 General Assembly session, Virginia counties received enabling authority to levy taxes on the sale of cigarettes, effective July 1, 2021. That legislation encourages local cigarette stamping and tax collection through regional cigarette tax boards.
On December 2, 2020, the Board discussed this new enabling authority and recommended that staff move forward with a process to support the development of a regional board to administer cigarette taxes for this region, 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 to implement the tax.
Albemarle County participated in several informational meetings with the Thomas Jefferson Planning District Commission (TJPDC) staff and members of other jurisdictions about the possibility of establishing a regional entity to administer the cigarette tax on behalf of its member localities.
On March 22, 2021, during a Fiscal Year 2022 (FY 22) Budget Work Session, staff provided an update on the cigarette tax equity impact assessment, and provided information regarding TJPDC's discussions with area localities about the potential development of a regional cigarette tax administration board.
On May 5, 2021, the Board adopted a Resolution of Interest in participating in a regional cigarette tax administration board with the understanding that the establishment of a regional cigarette tax board would promote the uniform administration ...
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