§ 27-3 Amount of tax.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 27-3 (2026)
§ 27-3 Amount of tax.LinkCopy Citation
(a)In general.
The amount of the tax imposed is as specified in this section.
(b)Cigars.
For cigars, the tax is:
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<p class="text-indent-2">(1) for cigars weighing 3 pounds or less per 1,000:</p>
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<p>$0.03 per cigar</p>
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<p class="text-indent-2">(2) for cigars weighing more than 3 pounds per 1,000:</p>
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<p>$0.06 per cigar</p>
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(c)Pipe tobacco.
For pipe tobacco, the tax is:
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<p class="text-indent-2">(1) for each package of 1.5 ounces or less:</p>
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<p>$0.36</p>
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<p class="text-indent-2">(2)for each package of more than 1.5 ounces:</p>
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<p>$0.36 per unit or fraction of a unit of 1.5 ounces</p>
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(d)Smokeless tobacco.
For smokeless tobacco, the tax is:
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<p class="text-indent-2">(1) for each package of 1.5 ounces or less:</p>
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<p>$0.36</p>
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<td>
<p class="text-indent-2">(2) for each package of more than 1.5 ounces:</p>
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<p>$0.36 per unit or fraction of a unit of 1.5 ounces</p>
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History: Ord. 99-388