Woman: "I want coffee, black."
Cop: *takes out gun* "WHERE?!"
Woman: "I want coffee, black."
Cop: *takes out gun* "WHERE?!"
The humor comes from the cop misinterpreting the woman's request for black coffee as a demand for something illegal. The cop's reaction of taking out his gun is an over-the-top response that makes the joke funny because it's unexpected. It implies the coffee is a code for something dangerous or criminal.