In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby levied and imposed by the County upon every person who sells or uses cigarettes within the County, to include any incorporated towns that have not adopted a cigarette tax, an excise tax at a rate not to exceed 40 cents for each package containing 20 cigarettes. Furthermore, if a package contains fewer or more than 20 cigarettes then the tax imposed will not exceed two cents ($0.02) for each cigarette sold, stored, or received within the County. The tax shall be paid and collected in the manner and at the time hereinafter prescribed; provided, that the tax payable for each cigarette or cigarette package sold or used within the County shall be paid but once.
(Ord. 21-18. Passed 9-8-21.)