1. Upon cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than three (3) pounds per thousand, and having a manufacturer's recommended retail selling price, under the Federal Code, of more than four cents ($0.04) for each cigar, Ten Dollars ($10.00) per thousand. For the purpose of computing the tax, cheroots, stogies, etc., are hereby classed as cigars;

2. Upon all smoking tobacco, the tax shall be fifteen percent (15%) of the factory list price exclusive of any trade discount, special discount or deals; and

3. Upon smokeless tobacco, the tax shall be ten percent (10%) of the factory list price exclusive of any trade discount, special discount or deals.

This tax shall be paid by the consumer and no retailer may advertise that he will pay or absorb this tax.

The tax herein levied on tobacco products shall be collected on the same basis and in the same manner and in all respects as the tax levied by the Tobacco Products Tax Law.¹ The revenue from this additional tax shall be apportioned by the Oklahoma Tax Commission in the same manner as provided in Section 404 of this title, for the apportionment of other tobacco products tax revenue.