The Northern Virginia Cigarette Tax Board (NVCTB) located in Chantilly, Virginia, was organized in 1970 and administers and enforces local cigarette taxes on behalf of member jurisdictions throughout Northern Virginia. Because cigarettes are a controlled substance, administration and enforcement of the tax is complex, requiring local and state tax stamping, inventory control, and payment prior to the sale. Collected tax revenue is distributed to localities to supplement general fund revenue.
The NVCTB is responsible for:
Providing for the use of a uniform meter impression or stamp as evidence of payment of any local cigarette tax within the region.
Entering into an arrangement, on behalf of or in cooperation with its member localities, with the Virginia Department of taxation (TAX) for the use of a dual die or stamp as evidence of payment of any applicable local and state tax.
Providing a single point of contact for a stamping agent authorized to remit local cigarette taxes due to any member locality.
Providing a 2% discount to a stamping agent as compensation for accounting for the tax due.
Distributing any local cigarette taxes collected by the NVCTB to the appropriate member locality.
Enforcing all local cigarette tax ordinances among its member localities.
Accomplishing any other purpose that helps promote the uniform administration of local cigarette taxes throughout the region.
The NVCTB represents the counties of Fairfax, Fauquier, Loudoun, Prince William, Spotsylvania, Stafford, cities of Alexandria, Fairfax, Falls Church, Fredericksburg, Manassas, Manassas Park, and the towns of Clifton, Dumfries, Haymarket, Herndon, Hillsboro, Leesburg, Lovettsville, Middleburg, Purcellville, Remington, Round Hill, Vienna, and Warrenton.