Background: The Code of Ordinances of the City and Borough of Juneau includes electronic cigarettes among the list of “Other Tobacco Products”, which include inter alia smoking tobacco and cigars. Chapter 69.08.010 – Definitions includes in Other Tobacco Products “Any noncombustible device that provides a vapor or liquid nicotine to the user or relies on vaporization of any liquid or solid nicotine, including devices manufactured as e-cigarettes, e-cigars, e-pipes or under any other product name.”
The definition of other tobacco products was amended through Ordinance Serial No. 2015-01 (b), which became effective 1 April 2015.
Chapter 69.08.020 – Imposition of excise tax on tobacco products sets the rate on other tobacco products at “45 percent of the wholesale price of tobacco products brought into the City and Borough”.