(A) The tax levied by this Chapter is intended to improve public health by reducing consumption of cigarettes and tobacco products in the City.
(B) The revenue generated by the tax levied under this Chapter is dedicated to the City Community Support Grant Program for the benefit of public health programs or tobacco education and cessation programs in Unalaska.
(C) The tax imposed by this Chapter is an excise tax on the privilege of bringing cigarettes or tobacco products into the City for commercial purposes. It is the intent and purpose of this Chapter to provide for the collection of the excise tax from a distributor who brings, or causes to be brought, cigarettes or tobacco products into the City. The excise tax is levied when a distributor brings, or causes to be brought, cigarettes or tobacco products into the City from outside the City.
(Ord. 2021-02, passed 3-30-21)