Taxes - Excise Tax -
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Sunset Date: _......N.::.!on""'e<--------
Ch. _ _ , Laws of Mont. Co. _ __
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Councilmember Hucker
Co-Sponsors: Council President Leventhal, Councilmembers Berliner and Riemer, Vice President
Floreen, and Councilmembers Katz, Eirich, Navarro and Rice
establish an excise tax on the distribution of electronic cigarette products;
set the rate of the tax and authorize the County Council to change the rate each year
define certain tenns, and authorize the County Executive to issue certain regulations;
provide for collection of the tax and payment of interest and penalties, set the
effective date of the tax, and apply certain provisions of law to this tax; and
generally amend the County laws governing excise taxation.
Montgomery County Code
Chapter 52, Taxation
Article XIII. Excise Tax on Electronic Cigarettes
Sections 52-95, 52-96, 52-97, 52-98, 52-99 and 52-100
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Heading or defined term.
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Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act: