8.44.020 Imposition of excise tax on tobacco products.
A. The Borough hereby levies an excise tax on the distribution of tobacco products brought into the Borough after July 1, 2004, measured at the rate of eight percent times the wholesale price of such tobacco products.
B. It is the intent and purpose of this chapter to provide for the collection of the excise tax from the person who brings or causes to be brought tobacco products into the Borough. The excise tax is levied when:
1. A person brings, or causes to be brought, tobacco products into the Borough from outside the Borough for sale; or
2. A person ships or transports cigarettes or tobacco products to a retailer in the Borough for sale by a retailer.
C. Products upon which a tax is imposed under this section are not again subject to the tax when acquired by another person. (Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.020.)