S T A T E O F N E W Y O R K
________________________________________________________________________
2455
2009-2010 Regular Sessions
I N A S S E M B L Y
January 16, 2009
___________
Introduced by M. of A. ORTIZ -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to imposing an additional tax
on certain items; and to amend the state finance law, in relation to
creating the childhood obesity prevention program fund
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 1105-d to
read as follows:
S 1105-D. ADDITIONAL TAX ON CERTAIN FOOD AND DRINK ITEMS, COMPUTER
GAMES, MOVIES, AND COMPACT DISCS. (A) NOTWITHSTANDING ANY OTHER
PROVISION OF THIS ARTICLE TO THE CONTRARY, AN ADDITIONAL TAX OF
ONE-QUARTER OF ONE PERCENT SHALL BE PAID UPON THE FOLLOWING:
(1) THE RECEIPTS FROM EVERY SALE OF FOOD AND DRINK THAT IS SUBJECT TO
THE TAX IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE, EXCEPT
FOR BOTTLED WATER;
(2) THE RECEIPTS FROM EVERY SALE OR RENTAL OF VIDEO AND COMPUTER GAMES
ON GAME CARTRIDGES, COMPACT DISCS, DIGITAL VERSATILE DISCS, OR SIMILAR
MEDIA, AND VIDEO GAME COMPONENTS OR ACCESSORIES, INCLUDING VIDEO GAME
CONTROLLERS OR DEVICES USED TO PLAY VIDEO GAMES; AND
(3) THE RECEIPTS FROM EVERY SALE OR RENTAL OF ANALOG OR DIGITAL
RECORDINGS OF FILMS ON A VIDEO TAPE, COMPACT DISC, DIGITAL VERSATILE
DISC, OR OTHER SIMILAR MEDIA.
(B) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE TO THE CONTRA-
RY, A TAX OF ONE PERCENT SHALL BE PAID UPON THE FOLLOWING:
(1) THE RECEIPTS FROM EVERY SALE OF FOOD AND DRINK, NOT SUBJECT TO THE
TAX IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE, THAT ARE
INCLUDED IN THE FOOD CATEGORIES LISTED AS SWEETS OR SNACKS ACCORDING TO
THE UNITED STATES DEPARTMENT OF AGRICULTURE'S NATIONAL NUTRIENT DATABASE
FOR STANDARD REFERENCE; AND
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03407-01-9
A. 2455 2
(2) THE RECEIPTS FROM EVERY SALE OF ADMISSION TO MOTION PICTURE THEA-
TERS.
S 2. Paragraph (b) of subdivision 9 of section 208 of the tax law is
amended by adding a new subparagraph 20 to read as follows:
(20) FOR TAXABLE YEARS BEGINNING AFTER DECEMBER THIRTY-FIRST, TWO
THOUSAND NINE, EXPENDITURES FOR TELEVISION ADVERTISING FOR FOOD
PRODUCTS, VIDEO GAMES AND RELATED EQUIPMENT, COMPUTER GAMES, AND MOTION
PICTURE FILMS AND ANY VIDEO, DIGITAL VERSATILE DISC, OR SIMILAR MEDIA
RECORDINGS OF SUCH FILMS, BROADCAST IN NEW YORK STATE DURING, IMMEDIATE-
LY BEFORE, OR IMMEDIATELY AFTER TELEVISION SHOWS THAT HAVE AN AUDIENCE,
AS MEASURED BY RECOGNIZED INDUSTRY STANDARDS, CONSISTING PREDOMINANTLY
OF CHILDREN UNDER THE AGE OF EIGHTEEN.
S 3. The state finance law is amended by adding a new section 97-j to
read as follows:
S 97-J. CHILDHOOD OBESITY PREVENTION PROGRAM FUND. 1. THERE IS HEREBY
ESTABLISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND THE
COMMISSIONER OF HEALTH A SPECIAL FUND TO BE KNOWN AS THE "CHILDHOOD
OBESITY PREVENTION PROGRAM FUND".
2. SUCH FUND SHALL CONSIST OF ALL REVENUES COLLECTED OR RECEIVED BY
THE COMMISSIONER OF TAXATION AND FINANCE PURSUANT TO SECTION ELEVEN
HUNDRED FIVE-D AND SUBPARAGRAPH TWENTY OF PARAGRAPH (B) OF SUBDIVISION
NINE OF SECTION TWO HUNDRED EIGHT OF THE TAX LAW, AND ALL OTHER MONEYS
CREDITED OR TRANSFERRED THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT
TO LAW.
3. THE MONEYS IN SUCH FUND SHALL BE MADE AVAILABLE TO THE COMMISSIONER
OF HEALTH FOR THE PURPOSES OF THE CHILDHOOD OBESITY PREVENTION PROGRAM
PURSUANT TO TITLE EIGHT OF ARTICLE TWENTY-FIVE OF THE PUBLIC HEALTH LAW.
MONEYS OF SUCH FUND SHALL BE PAID OUT OF THE FUND ON THE AUDIT AND
WARRANT OF THE COMPTROLLER PURSUANT TO LAW.
S 4. This act shall take effect immediately.