In this Article, the following terms have the meanings indicated:
Dealer means any person who engages in a retail business.
Director means the Director of Finance or the Director’s designee.
Distributor means:
(1) a person who supplies an electronic cigarette product to a dealer in the County; or
(2) a person who supplies and services a vending machine with an electronic cigarette product.
Electronic cigarette product means any product containing or delivering nicotine or any other substance intended for human consumption that can be used by a person to simulate smoking through inhalation of vapor or aerosol from the product. The term includes any such device, whether manufactured, distributed, marketed, or sold as an e-cigarette, e-cigar, e-pipe, e-hookah, or vape pen, or under any other product name or descriptor. Electronic cigarette product includes any component, part, or accessory of an electronic cigarette, whether or not sold separately, that is used during the operation of the electronic cigarette, but does not include any battery or battery charger that is sold separately.
Supplying or supplies means the act of providing, furnishing, delivering, distributing, or transmitting an electronic cigarette product by a distributor to a dealer in the County. Liability for the tax accrues when the electronic cigarette product is provided, distributed, or delivered to the dealer in the County. (2015 L.M.C., ch. 26, § 1; 2016 L.M.C., ch. 7, § 2.)