The excise tax is levied when a distributor brings, or causes to be brought, cigarettes or other tobacco products into the City and Borough from outside the City and Borough for sale. (Serial No. 90-27, ?? 1, 1990; Serial No. 2003-37, ?? 3, 8-25-2003; Serial No. 2009-17(b), ?? 2, 8-24-2009, eff. 1-1-2010)