A. Excise Tax on Cigarettes. The borough hereby levies an excise tax of $0.15 on each cigarette brought into the borough for distribution or sale in the borough beginning after July 1, 2021. Cigarettes upon which the tax is imposed are not again subject to the tax when acquired by another person.

B. Excise Tax on Other Tobacco Products. The borough hereby levies an excise tax on other tobacco products at the rate of 75 percent of the wholesale price of tobacco products brought into the borough for distribution or sale in the borough after July 1, 2021. [Ord. FY2021-12 §§3, 4, 2020; Ord. FY2018-04 §2, 2017].