§ 19-3702.  Imposition and Rate of the Tobacco and Tobacco-Related Products Tax.
   (1)   There is hereby imposed a tax on the privilege of selling at retail any tobacco and tobacco-related product, except as excluded under subsection (2), including, but not limited to, sales from vending machines, at the following rates:
      (a)   For any tobacco and tobacco-related product that consists of individual items rolled for smoking, including, but not limited to, cigars, three and six tenths cents ($0.036) per item;
      (b)   For all other tobacco and tobacco-related products, thirty-six cents ($0.36) per ounce.
      (c)   For rolling papers, thirty-six cents ($0.36) per pack.
   (2)   Exclusion. The tax imposed under this Section shall not be imposed on the privilege of making any retail sale involving the bona fide delivery of tobacco or tobacco-related products to a location regularly maintained by the other party to the transaction outside the limits of Philadelphia, and not for the purpose of evading or avoiding payment of the tax or any portion thereof.