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(a) There is hereby levied and there shall be collected as hereinafter provided, a tax upon the purchase or possession of cigarettes by a consumer within the Las Vegas Colony. This tax shall be in the amount of $0.10 per package on each package of cigarettes containing 20 cigarettes or less. If the package contains more than 20 cigarettes, a tax of $0.10 shall be charged for each 20 cigarettes contained therein.

(b) There is hereby levied and there shall be collected as hereinafter provided, a tax upon the purchase or possession of all tobacco products, other than cigarettes, by a consumer within the Las Vegas Colony. This tax shall be in the amount of 10 percent of the retail selling price.

(c) The Tribal Council may change the amount of the tax upon purchase, use, consumption, handling, possession, or distribution of cigarettes and other tobacco products as it deems desirable.

(d) The excise tax levied hereunder shall be added to the retail selling price of tobacco products sold to the consumer.

Comment: This section is in its original adopted version.

[Res. 10-27-77B, 1977. Prior Code § 11-10-060.]