Title
Amending Title 19 of The Philadelphia Code, entitled "Finance, Taxes and Collections," by adding a new Section 19-1808, entitled "Authorization of School District Nicotine Products Tax," and by amending Chapter 19-3700 of The Philadelphia Code, entitled "Tobacco and Tobacco-Related Products Tax," by increasing the rates of the existing tax and by authorizing the School District of Philadelphia to impose a tax on the privilege of selling at retail electronic cigarettes and nicotine solutions, all under certain terms and conditions.
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THE COUNCIL OF THE CITY OF PHILADELPHIA HEREBY ORDAINS:
SECTION 1. Chapter 19-1800 of The Philadelphia Code is amended to read as follows:
CHAPTER 19-1800. SCHOOL TAX AUTHORIZATION.
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§ 19-1808. Authorization of School District Nicotine Products Tax.
(1) Imposition. The Board of Education of the School District of Philadelphia is authorized to impose a tax on the privilege of selling at retail electronic cigarettes and nicotine solutions as set forth in Section 19-3702(1.1).
SECTION 2. Chapter 19-3700 of The Philadelphia Code is amended to read as follows:
CHAPTER 19-3700. TOBACCO AND TOBACCO-RELATED PRODUCTS, AND NICOTINE PRODUCTS TAXES.
§ 19-3701. Definitions.
(1) "Cigarette." Any roll for smoking made wholly or in part of tobacco, the wrapper or cover of which is made of any substance or material other than tobacco regardless of the size or shape of the roll and regardless of whether or not the tobacco is flavored, adulterated or mixed with any other ingredient. The term cigarette shall not include cigars, little cigars or cigarillos.
(2) "Electronic cigarette." Any electronic or mechanical device that delivers nicotine via vapor for inhalation. The term includes e-cigarettes, e-cigars, e-pipes, e-hookahs, and any other such devices, but does not include any device approved or otherwise certified by the United States Food and Drug Administration as a tobacco c...
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