A tax is hereby imposed on the retail sale of liquid nicotine products in the City. This tax shall be paid by the purchaser, and nothing in this chapter shall be construed to impose a tax on the occupation of retail or wholesale liquid nicotine product dealer. The tax shall be imposed at a rate of $1.50 per product unit, plus an additional $1.20 per fluid milliliter of consumable liquid, gel, salt-based nicotine liquid, or other solution contained in the product.
(Added Coun. J. 10-28-15, p. 12062, Art. II, § 2; Amend Coun. J. 11-18-15, p. 13144, § 1; Amend Coun. J. 9-20-18, p. 83345, § 3)