<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 27-3 Amount of tax.">
  <section prefix="§" num="27-3" heading="Amount of tax.">
    <para num="(a)" heading="In general.">The amount of the tax imposed is as specified in this section.</para>
    <para num="(b)" heading="Cigars.">For cigars, the tax is:

            &lt;table class="layout-table"&gt;
              &lt;tbody&gt;
                &lt;tr&gt;
                  &lt;td&gt;
                    &lt;p class="text-indent-2"&gt;(1) for cigars weighing 3 pounds or less per 1,000:&lt;/p&gt;
                  &lt;/td&gt;
                  &lt;td&gt;
                    &lt;p&gt;$0.03 per cigar&lt;/p&gt;
                  &lt;/td&gt;
                &lt;/tr&gt;
                &lt;tr&gt;
                  &lt;td&gt;
                    &lt;p class="text-indent-2"&gt;(2) for cigars weighing more than 3 pounds per 1,000:&lt;/p&gt;
                  &lt;/td&gt;
                  &lt;td&gt;
                    &lt;p&gt;$0.06 per cigar&lt;/p&gt;
                  &lt;/td&gt;
                &lt;/tr&gt;
              &lt;/tbody&gt;
            &lt;/table&gt;
          </para>
    <para num="(c)" heading="Pipe tobacco.">For pipe tobacco, the tax is:

            &lt;table class="layout-table"&gt;
              &lt;tbody&gt;
                &lt;tr&gt;
                  &lt;td&gt;
                    &lt;p class="text-indent-2"&gt;(1) for each package of 1.5 ounces or less:&lt;/p&gt;
                  &lt;/td&gt;
                  &lt;td&gt;
                    &lt;p&gt;$0.36&lt;/p&gt;
                  &lt;/td&gt;
                &lt;/tr&gt;
                &lt;tr&gt;
                  &lt;td&gt;
                    &lt;p class="text-indent-2"&gt;(2)for each package of more than 1.5 ounces:&lt;/p&gt;
                  &lt;/td&gt;
                  &lt;td&gt;
                    &lt;p&gt;$0.36 per unit or fraction of  a unit of 1.5 ounces&lt;/p&gt;
                  &lt;/td&gt;
                &lt;/tr&gt;
              &lt;/tbody&gt;
            &lt;/table&gt;
          </para>
    <para num="(d)" heading="Smokeless tobacco.">For smokeless tobacco, the tax is:

            &lt;table class="layout-table"&gt;
              &lt;tbody&gt;
                &lt;tr&gt;
                  &lt;td&gt;
                    &lt;p class="text-indent-2"&gt;(1) for each package of 1.5 ounces or less:&lt;/p&gt;
                  &lt;/td&gt;
                  &lt;td&gt;
                    &lt;p&gt;$0.36&lt;/p&gt;
                  &lt;/td&gt;
                &lt;/tr&gt;
                &lt;tr&gt;
                  &lt;td&gt;
                    &lt;p class="text-indent-2"&gt;(2) for each package of more than 1.5 ounces:&lt;/p&gt;
                  &lt;/td&gt;
                  &lt;td&gt;
                    &lt;p&gt;$0.36 per unit or fraction of a unit of 1.5 ounces&lt;/p&gt;
                  &lt;/td&gt;
                &lt;/tr&gt;
              &lt;/tbody&gt;
            &lt;/table&gt;
          </para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §94</annotation>
    <annotation type="History">Ord. 99-388</annotation>
  </section>
</baltimore-city-law>
