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.

Committee

Mayor

Introduced

October 19, 2020

Passed

December 7, 2020