§ 35.220 TAX IMPOSED.
   There is hereby imposed and levied a tax upon the retail purchase within the Village of Bellwood of tobacco products at the rate of 2% of the retail purchase price. This tax shall be in addition to any and all other taxes. The ultimate incidence and liability for payment of the tax shall be upon the retail purchaser of tobacco products.
(Ord. 05-55, passed 11-23-05) Penalty, see § 35.999