Modifies provisions relating to the taxation of cigarettes and tobacco products

This bill prevents local governments in the state from raising taxes on cigarettes and tobacco products without first getting approval from a majority of voters in that specific area. It stops counties, cities, and towns from unilaterally increasing these taxes beyond the rate set on September 30, 1993, unless they hold a special vote where more than half of the eligible voters agree to the hike. The law also ensures that any future state laws attempting to override local tax decisions in this area are considered invalid.