Cigarette Tax Stamp
The Fredericksburg City Code (Chapter 70, Article XIII, §70-571 - §70-584) defines "stamp" as a small gummed piece of paper or decalcomania sold and affixed to every package of cigarettes sold at retail within the City under the authorization of the Commissioner of the Revenue.
Dealers are defined by the City Code as every manufacturer, jobber, wholesale dealer, or other person supplying cigarettes to a seller. Each dealer is required to file a City of Fredericksburg "Application for Cigarette Tax Stamps" when applying for tax stamps. The application should be filed each time a purchase is made.
All businesses located in the City of Fredericksburg are required to have a $20.00 City Business License for the Sale of Tobacco and are required to have a City of Fredericksburg thirty-one-cent ($0.31) tax stamp affixed to every package of cigarettes sold.
The cigarette tax stamps are purchased in rolls of 15,000 @ $0.31 each, less a discount of five percent (5%).
EX: 2 rolls x 15,000 in a roll = 30,000 stamps at $0.31 each $9,300.00
Less discount of five percent (5%) - 465.00
BALANCE DUE $8,835.00
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