§ 12-102

# (a)

Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.

# (b)

# (1)

Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, or electronic smoking devices as defined under § 16.7–101 of the Business Regulation Article.

# (2)

If a county imposed a tax on electronic smoking devices on January 1, 2020, the county may continue to impose a tax on electronic smoking devices at the same rate that was in effect on January 1, 2020.