(a) A tax is levied and imposed on every distributor who supplies to a dealer in the County an electronic cigarette product.
(b) The tax rate for an electronic cigarette product is 30% of the wholesale price of the electronic cigarette product.
(c) The County Council by resolution, after a public hearing advertised under Section 52-17(c), may increase or decrease the rate set in subsection (b).
(d) The County Executive may further specify the administration of this tax by Method (2) regulation. (2015 L.M.C., ch. 26, § 1; 2016 L.M.C., ch. 7, § 2.)