Cigarette Tax

On July 11, 2023, Martinsville City Council adopted an ordinance increasing the cigarette tax from $0.30 to $0.40 per pack of cigarettes sold in the City of Martinsville, effective September 1, 2023. The ordinance authorizes the Commissioner of the Revenue to enforce the rules and regulations regarding the administration of the cigarette tax ordinance and the Treasurer to administer the sale of the required stamps. Penalties for violation of the cigarette tax ordinance include confiscation of any unstamped cigarettes or any cigarettes on which the tax has not been paid.

It is the responsibility of every cigarette retailer in the City of Martinsville to assure that each package of cigarettes offered for sale has the City of Martinsville cigarette stamp affixed to the package. If the retailer's distributor does not affix the stamp the retailer must purchase stamps from the City Treasurer to affix to the package before selling them.

Distributor Registration Form

Cigarette wholesalers who distribute cigarettes to City of Martinsville retailers must file a Distributor Registration Form (PDF) with the Commissioner of the Revenue. Anytime the distributor adds or deletes a retail customer in the City of Martinsville an updated form should be submitted to the Commissioner of the Revenue office.

Ordering Cigarette Stamps

Applications for ordering cigarette stamps may be requested from the City Treasurer at 276-403-5240.

Requesting a Refund for Unused or Mutilated Stamps

In order to request a refund for any unused or mutilated cigarette stamps contact the Commissioner of the Revenue office at 276-403-5131 and submit a Refund Request Form (PDF).

Any unused or mutilated stamps must be returned to the Commissioner of the Revenue office along with the completed request to the following addresses:

• 55 W Church Street
  Room 101
  Martinsville, VA 24112
• P.O. Box 1222
  Martinsville, VA 24114