Floor Tax refers to a one-time tax equal to the difference between the “Tax Rate as of 7/1/26”, and the “Tax Rate prior to 7/1/26”, assessed on unsold cigarette inventory as of close of business June 30, 2026.
Warren County adopted a local cigarette tax ordinance effective July 1, 2026, imposing a local tax of $0.40 per pack of cigarettes. All retailers located in Warren County (including the town of Front Royal) are required to pay the floor tax on every unsold pack of cigarette as of close of business June 30, 2026, by filing a return in accordance with Code of Virginia §58.1-3830.D.
If you are a retailer located in Warren County or the town of Front Royal, you are required to complete a report listing the count of your unsold inventory as of the end of operation on Tuesday, June 30, 2026.
A completed report is due by December 31, 2026 and payment shall be made any time but no later than by June 30, 2027. A 2% discount on the amount due is allowed if the report is filed with payment by July 15, 2026.
Click here to complete the report.
Completed form & payment are to be mailed to:
Northern Virginia Cigarette Tax Board
14150 Newbrook Drive
Suite 210
Chantilly, VA 20151
Alternatively, completed forms may be submitted via email at [email protected] or by fax to 703-802-0375. Please make checks payable to: Northern Virginia Cigarette Tax Board.
Delinquent Collections Actions and Associated Fees
Retailers that miss the December 31, 2026, filing deadline will receive a statutory assessment tax notice with a demand for immediate payment of the tax including a 10% penalty for late filing.
An Administrative Collection Fee of $30 will be automatically applied to all delinquent accounts 30 days after the first past due bill.
Accounts that remain unpaid 90 days will be forwarded to a collection agency and will be assessed an additional 20% fee in accordance with Code of Virginia §58.1-3919.1 and §58.1-3934.
Please email [email protected] or call us at 703-802-0373 with any questions.