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PROPOSED ORDINANCE AMENDMENT
TOBACCO TAX ORDINANCE
BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74, Taxation, Article XI, Tobacco Tax, Sections 74-430 through 74-450 of the Cook County Code is hereby amended as Follows:
Sec. 74-430. Short Title.
This article may be cited as the "Cook County Tobacco Tax Ordinance"
Sec. 74-431. Definitions.
For the purpose of this Article, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this Section.
Altered or mutilated tax stamp means any tax stamp on which the identity information is illegible or incomplete.
Chewing tobacco means any leaf tobacco that is not intended to be smoked.
Cigar means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette as defined in this Article).
Cigarette means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether such tobacco is flavored, adulterated or mixed with any other ingredient, or not, and the wrapper of which is made of paper or any other substance or material except tobacco.
Concealment means cigarettes, other tobacco products, or cigarette tax stamps, or Consumable Products, in violation of this Article, deliberately hidden to prevent or evade discovery and offered for sale by or in the possession of a wholesale or retail tobacco dealer.
Conspicuous means easily or clearly visible.
Consumable Product means any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.
Consumer means a person who purchases cigarettes, or Other Tobacco Products, or Consumable Products from a wholesale tobacco dealer, retail tobacco dealer or retail cigarette manufacturer, and not for resale purposes.
Counterfeit cigarettes means any cigarette or pack of ...
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