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 an excise tax at a rate of forty cents ($0.40) for each package containing twenty cigarettes and two cents ($0.02) for each cigarette contained in packages of fewer or more than 20 cigarettes sold or used 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. passed 4-12-2022)