Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 06, 2010 |
referred to ways and means |
Jun 16, 2009 |
referred to ways and means |
Assembly Bill A8948
2009-2010 Legislative Session
Sponsored By
MORELLE
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2009-A8948 (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §480-a, Tax L
2009-A8948 (ACTIVE) - Sponsor Memo
BILL NUMBER:A8948 TITLE OF BILL: An act to amend the tax law, in relation to retail dealer and vending machine registration PURPOSE OR GENERAL IDEA OF BILL: To adjust the annul application fee that cigarette and tobacco retailers must pay, in order to better reflect the profits of such places of business. SUMMARY OF SPECIFIC PROVISIONS: Section one of the bill amends subparagraph (ii) of paragraph (a) of subdivision 2 of the section 480-a of the tax law, as amended by the 2009-2010 State Budget. It provides that the application fee for filling stations, as defined by the tax law, shall be $1,000, regardless of whether or not the gross sales of the business exceed $1 million. Section two of the bill provides for an immediate effective date. JUSTIFICATION: The 2009-2010 State Budget exponentially increased the annual fee that cigarette and tobacco dealers are required to pay the state. In previous years, this fee was $100. The new fee schedule is now tied to gross sales of the business. Those with gross receipts are less than $1 million are now required to pay a $1,000 fee; those with gross receipts between $1 million and $5 million will now pay $2,500 annually; and those businesses with receipts of over $5 million are now required to pay $5,000 annually. Thus, some retailers will now have to pay 49 times more than they did last year to the state. In
2009-A8948 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8948 2009-2010 Regular Sessions I N A S S E M B L Y June 16, 2009 ___________ Introduced by M. of A. MORELLE -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to retail dealer and vending machine registration THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (ii) of paragraph (a) of subdivision 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 application fee is: one thousand dollars for each retail place of business with gross sales totaling less than one million dollars WHICH FOR PURPOSES OF THIS SECTION SHALL INCLUDE A FILLING STATION AS DEFINED IN SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER IRRESPECTIVE OF WHETHER GROSS SALES EXCEED 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. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11935-01-9
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