§ 62-302. Rate and amount of tax; exemptions; tax additional to other taxes.

(a)

There is hereby levied and imposed by the town, upon the sale of each and every pack, or part of a pack, of cigarettes, sold within town limits, on and after July 1, 2015, a tax of 20 cents per pack, regardless of the number of cigarettes within the pack. 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 pack sold or used within the town shall be paid but once.

(b)

The tax hereby shall not apply to free distribution of sample cigarettes in packs containing five or fewer cigarettes.

(c)

The tax levied and imposed by this article shall be in addition to all other taxes of every kind levied and imposed by any other ordinance or law.

(Ord. of 5-11-2010, eff. 7-1-2010; Minutes of 4-14-2015 )

(Ord. of 5-11-2010, eff. 7-1-2010; Minutes of 4-14-2015 )