A. Provide for the collection of excise tax from the distributor who first brings or transports, or causes to be brought or transported, cigarettes or other tobacco products into the Haines Borough. The excise tax is levied when a distributor brings or transports, or causes to be brought or transported, cigarettes or other tobacco products into the Haines Borough from outside the Haines Borough; and

B. Provide for the collection of excise tax on the sale or the transfer of marijuana from a marijuana cultivation facility to a retail marijuana store or marijuana product manufacturing facility. (Ord. 17-09-476 § 4; Ord. 17-07-464 § 4)