Cigarette Tax Forms and Information
3.75.030 Levied – Amount – Tax additional to other taxes.
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby levied and imposed by the city an excise tax on the sale of cigarettes equivalent to $0.30 on each package containing 25 or fewer cigarettes. The tax shall be paid by the seller, if not previously paid, and collected in the manner and at the time provided for in this chapter; provided, that the tax payable for each package of cigarettes sold within the city shall be paid but once. The tax hereby levied shall not apply to free distribution of sample cigarettes in packages containing five or fewer cigarettes. (Ord. 2014-10; Ord. 2004-21; Ord. 2004-15. Code 1985, § 12-273).