Explanation: Capitals indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.
* Warning: This is an unofficial, introductory copy of the bill.
The official copy considered by the City Council is the first reader copy.
Introductory*
City of Baltimore
Council Bill
Introduced by: President Scott
A Bill Entitled
An Ordinance concerning
title
Excise Tax - Electronic Smoking Devices
For the purpose of repealing current Subtitle 27 {“Tobacco Tax”} as abrogated by function of law; establishing an excise tax on the distribution of electronic smoking devices; setting the rate of the tax; defining certain terms, authorizing the Director of Finance to issue certain regulations; providing for collection of the tax and payment of interest and penalties; providing for a special effective date.
body
By repealing
Article 28 - Taxes
Subtitle 27 {“Tobacco Tax”}, in its entirety
Baltimore City Code
(Edition 2000)
By adding
Article 28 - Taxes
Section(s) 27-1 to 27-11, to be under the new subtitle,
“Subtitle 27. Electronic Smoking Devices”
Baltimore City Code
(Edition 2000)
Section 1. Be it ordained by the Mayor and City Council of Baltimore, That City Code Article 28, Subtitle 27 {“Tobacco Tax”} is repealed in its entirety.
Section 2. And be it further ordained, That the Laws of Baltimore City read as follows:
Baltimore City Code
Article 28. Taxes
Subtitle 27. Electronic Smoking Devices
§ 27-1. Definitions.
(a) In general.
In this subtitle, the following terms have the meanings indicated.
(b) Dealer.
“Dealer” means any person who engages in the retail sale of electronic smoking devices.
(c) Director.
“Director” means the Director of F...
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