A016-9900
10 AN ACT CONCERNING
20 A Tax Increase for Tobacco Products
30 FOR the purpose of increasing the tax to cigarette vendors and subsequently
40 increasing the price of cigarettes to the consumer; defining the associated terms; and
50 explaining why such a tax increases will be beneficial.
60 BY editing
70 Article - Tobacco Tax
80 Section 5
90 Annotated Code of Maryland
100 1999 Volume
110 Preamble
120 WHEREAS: Cigarettes are detrimental to a persons health, causing such conditions as
130 emphysema and lung cancer, and those who smoke endanger those around them through
140 the effects of second hand smoke, which are also detrimental to a person's health; and,
150 WHEREAS: The government spends large amounts of money every year paying for
160 medical care for those with smoking related conditions; and,
170 WHEREAS: Most people start smoking at a young age, and a higher price for cigarettes
180 should help to dissuade this age group from beginning or continuing to smoke.
190 SECTION 1. BE IT ENACTED BY THE MARYLAND STUDENT LEGISLATURE:
200 Article - Tobacco Tax
210 S 5
220 All cigarettes used, possessed, or held in the State by any person for sale or use in the
230 State shall be subject to the full tobacco tax of 66 cents one dollar on cigarettes imposed
240 by this Act. This requirement includes: (1) cigarettes in vending machines or other
250 mechanical dispensers; and (2) cigarettes (generally referred to as "floor stock") in
260 packages which already bear stamps issued by the Comptroller under the State Tobacco
270 Tax Act but for an amount less than the full tax imposed of 33 50 cents for each 10
280 cigarettes or fractional part thereof.
290 SECTION 2. AND BE IT FURTHER ENACTED, that this Act shall take effect
300 on October 1, 2000
310 MANDATES: Governor Parris N. Glendening
320 Maryland State Attorney General J. Joseph Curran, Jr.
330 Maryland State Comptroller William Donald Schafer
Erin Gillam
8125 48th Ave #521
College Park, MD 20740
301-474-9560