Sec. 52-73. Tax levied; rate.

A tax is levied and imposed on every distributor who supplies to a dealer in the County an electronic cigarette product.

The tax rate for an electronic cigarette product is 30% of the wholesale price of the electronic cigarette product.

The County Council by resolution, after a public hearing advertised under Section 52-17(c), may increase or decrease the rate set in subsection (b).

The County Executive may further specify the administration of this tax by Method (2) regulation.