3-49-030 Tax Imposed.

   (a)   A tax at the rates specified in subsection (b) of this section is hereby imposed upon the purchase or use of all OTP within the City.

   (b)   The rate of the tax shall be:

      (1)   for smoking tobacco, $1.80 per ounce;

      (2)   for smokeless tobacco, $1.80 per ounce;

      (3)   for pipe tobacco, $0.60 per ounce;

      (4)   for little cigars, $0.20 per cigar; and

      (5)   for large cigars, $0.20 per cigar.

   (c)   The tax hereby imposed shall be in addition to any and all other taxes.

(Added Coun. J. 3-16-16, p. 19381, § 2)