# § 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. ## § 27-3 Amount of tax. Balt., Md., Code art. 28, § 27-3 (2026) (a) The amount of the tax imposed is as specified in this section. (b) For cigars, the tax is:

(1) for cigars weighing 3 pounds or less per 1,000:

$0.03 per cigar

(2) for cigars weighing more than 3 pounds per 1,000:

$0.06 per cigar
(c) For pipe tobacco, the tax is:

(1) for each package of 1.5 ounces or less:

$0.36

(2)for each package of more than 1.5 ounces:

$0.36 per unit or fraction of a unit of 1.5 ounces
(d) For smokeless tobacco, the tax is:

(1) for each package of 1.5 ounces or less:

$0.36

(2) for each package of more than 1.5 ounces:

$0.36 per unit or fraction of a unit of 1.5 ounces
*History: Ord. 99-388*