S T A T E O F N E W Y O R K
________________________________________________________________________
8817--A
2009-2010 Regular Sessions
I N A S S E M B L Y
June 10, 2009
___________
Introduced by M. of A. MAGEE, GUNTHER, LUPARDO, SCHIMMINGER, DelMONTE,
HOYT, KOON, ALESSI, CHRISTENSEN, GABRYSZAK, DESTITO, PEOPLES-STOKES,
FIELDS, GALEF, LAVINE, SCHIMEL, SKARTADOS -- Multi-Sponsored by -- M.
of A. ABBATE, AMEDORE, BARCLAY, CALHOUN, CORWIN, DUPREY, JORDAN, KOLB,
LANCMAN, McDONOUGH, OAKS, QUINN, RAIA, SAYWARD, SCOZZAFAVA, SWEENEY,
TOWNSEND -- read once and referred to the Committee on Ways and Means
-- committee discharged, bill amended, ordered reprinted as amended
and recommitted to said committee
AN ACT to amend the tax law, in relation to the registration fee for
retail tobacco dealer registration
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subparagraphs (ii) and (iii) of paragraph (a) of subdivi-
sion 2 of section 480-a of the tax law, as amended by section 125 of
part C of chapter 58 of the laws of 2009, is amended to read as follows:
(ii) Each retail dealer must pay an application fee with the quarterly
return described by subparagraph (i) of this paragraph for each retail
place of business in this state through which it sells cigarettes or
tobacco products[, which is based on gross sales of that place of busi-
ness during the previous calendar year]. [The] BEGINNING WITH CALENDAR
YEAR TWO THOUSAND TEN, THE application fee is[: one thousand] TWO
HUNDRED dollars for each retail place of business [with gross sales
totaling less than one million dollars; two thousand five hundred
dollars for each retail place of business with gross sales totaling at
least one million dollars but less than ten million dollars; and five
thousand dollars for each retail place of business with gross sales
totaling at least ten million dollars], EXCEPTING THAT A RETAIL PLACE OF
BUSINESS WITH ACTIVE POINTS ON ITS TOBACCO ENFORCEMENT RECORD AS
DESCRIBED IN SECTION THIRTEEN HUNDRED NINETY-NINE-EE OF THE PUBLIC
HEALTH LAW SHALL PAY AN ADDITIONAL SURCHARGE. THE SURCHARGE SHALL BE ONE
HUNDRED DOLLARS FOR A RETAIL PLACE OF BUSINESS WITH ONE ACTIVE POINT AS
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14162-02-0
A. 8817--A 2
OF THE FIRST DAY OF JULY PRECEDING THE CALENDAR YEAR OF REGISTRATION AND
TWO HUNDRED DOLLARS FOR A RETAIL PLACE OF BUSINESS WITH TWO ACTIVE
POINTS AS OF THE FIRST DAY OF JULY PRECEDING THE CALENDAR YEAR OF REGIS-
TRATION.
(iii) Every person who owns or, if the owner is not the operator, then
any person who operates one or more vending machines through which ciga-
rettes or tobacco products are sold in this state, regardless of whether
located on the premises of the vending machine owner or, if the owner is
not the operator, then the premises of the operator or the premises of
any other person, must pay an application fee with the quarterly return
described by subparagraph (i) of this paragraph for each vending
machine, which is based on gross sales of that vending machine during
the previous calendar year. [The] BEGINNING WITH CALENDAR YEAR TWO
THOUSAND TEN, THE application fee is[:] two hundred [fifty] dollars [for
each vending machine with gross sales totaling less than one hundred
thousand dollars; six hundred twenty-five dollars for each vending
machine with gross sales totaling at least one hundred thousand dollars
but less than one million dollars; and one thousand two hundred fifty
dollars for each vending machine with gross sales totaling at least one
million dollars]. The department will issue a registration certificate,
as prescribed by the commissioner, after receipt of a registration
application and the appropriate registration fee, prior to the next
succeeding January first.
S 2. This act shall take effect immediately.