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This works out to a total of about $5.10 in tobacco tax per smoker per day

Not a single Philly-area school district cracked the top ten

The National Cancer Institute has produced estimates of current cigarette smoking prevalence for health service areas and counties for two periods, 1997-1999 and 2000-2003, but these estimates have not been updated to include data from the last decade [16]

"A Week in Paradise"

If a tax is levied on value, the taxpayer or taxing entity must compute an artificial value to tax if the tax is not levied at retail level (which few federal excise taxes are due to the number of taxpayers this would involve)

In light of this fact and for two other key reasons, the Administrative Hearing Judge determined Rule 61A-10.082(2)(d) was an invalid exercise of the Divisions delegated authority