§ 52-73. Tax levied; rate.  


Latest version.
  • (a) A tax is levied and imposed on every distributor who supplies to a dealer in the County an electronic cigarette product.
    (b) The tax rate for an electronic cigarette product is 30% of the wholesale price of the electronic cigarette product.
    (c) The County Council by resolution, after a public hearing advertised under Section 52-17(c), may increase or decrease the rate set in subsection (b).
    (d) The County Executive may further specify the administration of this tax by Method (2) regulation. (, § 1; , § 2.)