Senate Bill S4989

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4989

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

Introduced  by  Sen.  FOLEY  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to authorizing  Suffolk  county
  to impose a tax on tobacco products

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a  new  section  471-f  to
read as follows:
  S  471-F.  IMPOSITION  OF  TOBACCO PRODUCTS TAX IN SUFFOLK COUNTY.  1.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, AND  AT  THE
REQUEST  OF  ITS  COUNTY  EXECUTIVE  AND LOCAL LEGISLATIVE BODY, SUFFOLK
COUNTY, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY  AUTHORIZED
AND  EMPOWERED  TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUFFOLK COUNTY
TAXES ON CIGARETTES, CIGARS, OR SMOKING TOBACCO SUCH AS THE  LEGISLATURE
HAS  OR  WOULD  HAVE  POWER  AND  AUTHORITY TO IMPOSE. SUCH TAXES MAY BE
COLLECTED AND ADMINISTERED BY THE FISCAL OFFICER OF SUCH COUNTY BY  SUCH
MEANS  AND  IN  SUCH  MANNER  AS MAY BE PROVIDED BY SUCH LOCAL LAWS. THE
TAXES MAY BE IMPOSED ON THE  USE,  SALE,  EXCHANGE,  TRANSFER,  STORAGE,
WITHDRAWAL,  POSSESSION  OR  RETENTION  OF CIGARETTES, CIGARS OR SMOKING
TOBACCO, PROVIDED, HOWEVER, THAT NOTHING IN THIS SECTION SHALL AUTHORIZE
THE IMPOSITION OF A TAX ON THE USE, RETENTION (OTHER THAN FOR  SALE)  OF
TWO  HUNDRED  CIGARETTES  OR  LESS,  OF  FIFTY CIGARS OR LESS, OR OF TWO
POUNDS OF SMOKING TOBACCO OR LESS BROUGHT INTO  THE  COUNTY  ON,  OR  IN
POSSESSION OF, ANY PERSON.
  A.  THE RATE OF SUCH TAX ON CIGARETTES SHALL NOT EXCEED ONE DOLLAR FOR
EACH TEN CIGARETTES OR FRACTION THEREOF, PROVIDED  HOWEVER,  THAT  IF  A
PACKAGE  OF CIGARETTES CONTAINS MORE THAN TWENTY CIGARETTES, THE RATE OF
TAX ON THE CIGARETTES IN SUCH PACKAGE IN  EXCESS  OF  TWENTY  SHALL  NOT
EXCEED  FIFTY  CENTS  FOR EACH FIVE CIGARETTES OR FRACTION THEREOF. SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11609-01-9

              

S. 4989                             2

TAX IS INTENDED TO BE IMPOSED ONLY ONCE ON THE  SAME  PACKAGE  OF  CIGA-
RETTES.
  B.  THE  RATE  OF SUCH TAX ON CIGARS SHALL NOT EXCEED ONE CENT ON EACH
CIGAR SOLD AT A PRICE OF NOT LESS THAN SEVEN CENTS  AND  NOT  MORE  THAN
FIFTEEN  CENTS; SHALL NOT EXCEED TWO CENTS ON EACH CIGAR SOLD AT A PRICE
OF NOT LESS THAN SIXTEEN CENTS AND NOT MORE THAN TWENTY-NINE CENTS;  AND
SHALL  NOT  EXCEED  THREE  CENTS ON EACH CIGAR SOLD AT A PRICE OF THIRTY
CENTS OR MORE. WHERE MORE THAN ONE CIGAR IS SOLD, WHETHER OR  NOT  IN  A
PACKAGE,  BOX  OR  CONTAINER, SUCH TAX SHALL BE APPLIED TO EACH CIGAR ON
THE BASIS OF THE PRICE APPLICABLE TO EACH CIGAR. THE TAX  SHALL  NOT  BE
APPLICABLE TO CIGARS SOLD AT A PRICE LESS THAN SEVEN CENTS A CIGAR.
  C.  THE  RATE OF SUCH TAX ON SMOKING TOBACCO SHALL NOT EXCEED ONE CENT
FOR EACH TWENTY CENTS OR FRACTION THEREOF OF THE  PRICE  AT  WHICH  SUCH
SMOKING TOBACCO IS SOLD.
  2.  AS  USED  IN  THIS  SECTION,  THE  TERM "CIGARETTE" SHALL MEAN AND
INCLUDE ANY ROLL FOR SMOKING MADE WHOLLY OR IN PART OF TOBACCO OR OF ANY
OTHER SUBSTANCE, IRRESPECTIVE OF SIZE OR SHAPE AND WHETHER OR  NOT  SUCH
TOBACCO  OR  SUBSTANCE  IS FLAVORED, ADULTERATED OR MIXED WITH ANY OTHER
INGREDIENT, THE WRAPPER OR COVER OF WHICH IS MADE OF PAPER OR ANY  OTHER
SUBSTANCE OR MATERIAL EXCEPT TOBACCO.
  3.  A TAX IMPOSED PURSUANT TO THIS SECTION SHALL HAVE APPLICATION ONLY
WITHIN THE TERRITORIAL LIMITS OF SUFFOLK COUNTY AND SHALL BE IN ADDITION
TO ANY AND ALL OTHER TAXES. THE METHOD OF  COLLECTING  ANY  TAX  IMPOSED
PURSUANT  TO  THIS  SECTION,  EITHER  WITH  OR WITHOUT ADHESIVE OR METER
STAMPS, SHALL BE SUBJECT TO THE APPROVAL OF THE DEPARTMENT.
  4. ANY TAX IMPOSED PURSUANT TO THIS SECTION SHALL BE REFUNDED WHENEVER
ANY CIGARETTES UPON WHICH THE TAX HAS  BEEN  PAID  HAVE  BEEN  SOLD  AND
SHIPPED INTO ANOTHER STATE FOR SALE OR USE THERE.
  5.  NO TAX IMPOSED PURSUANT TO THIS SECTION SHALL APPLY TO THE SALE OF
CIGARETTES UNDER SUCH CIRCUMSTANCES THAT THIS STATE IS WITHOUT POWER  TO
IMPOSE  SUCH  TAX OR TO CIGARETTES SOLD TO THE UNITED STATES OR TO CIGA-
RETTES SOLD TO OR BY A  VOLUNTARY  UNINCORPORATED  ORGANIZATION  OF  THE
ARMED  FORCES  OF  THE  UNITED  STATES OPERATING A PLACE FOR THE SALE OF
GOODS PURSUANT TO REGULATIONS PROMULGATED BY THE  APPROPRIATE  EXECUTIVE
AGENCY OF THE UNITED STATES.
  6.    NINETY  PERCENT  OF THE TAXES COLLECTED PURSUANT TO THIS SECTION
SHALL BE DEPOSITED INTO THE GENERAL FUND OF SUFFOLK COUNTY. THE  REMAIN-
ING  TEN  PERCENT  OF  THE  TAXES  COLLECTED SHALL BE DEPOSITED WITH THE
SUFFOLK COUNTY DEPARTMENT OF HEALTH AND  USED  EXCLUSIVELY  FOR  TOBACCO
CONTROL  PROGRAMS. THE CHIEF FISCAL OFFICER OF THE COUNTY SHALL COMPUTE,
ON A QUARTERLY BASIS, THE AMOUNT OF TAXES  COLLECTED  PURSUANT  TO  THIS
SECTION  AND  SHALL  CAUSE THE APPROPRIATE AMOUNT TO BE FORWARDED TO THE
SUFFOLK COUNTY DEPARTMENT OF HEALTH.
  S 2. This act shall take effect immediately.