[hyperbovine]

Marginal effect of tax != average effect of tax. Also, every objection you raise could have just as easily been leveled at cigarette taxes in the middle 20th century. In the long-run tobacco excise taxes have been a huge public health victory. I'm not accusing you of shilling for the ABA but you have pretty much repeated their talking points in your post. It just amazes me what an effective job they have done of distracting everybody from the obvious parallels to tobacco.

[icebraining]

Are cigarette taxes applied at the city level in the US?

[UrMomReadsHN]

They are taxed at every single level of government. The feds have a ~$1/pack tax, plus whatever that state adds onto that. Then cities and counties are free to add on a tax too - New York and Chicago do. There might also be a general sales tax added to all of the above taxes. And of course sales tax can be at the state, county, and city level and said taxes are cumulative.