Senate Bill S4036

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

                                  4036

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              April 7, 2009
                               ___________

Introduced  by  Sen.  C. JOHNSON  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN ACT to amend the tax law, in relation to authorizing Nassau 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 NASSAU COUNTY.  1.
NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, AND  AT  THE
REQUEST OF ITS COUNTY EXECUTIVE AND LOCAL LEGISLATIVE BODY, NASSAU COUN-
TY,  ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS IMPOSING IN NASSAU 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, CIGARS OR SMOKING TOBACCO, PROVIDED,  HOWEVER,  THAT
NOTHING  IN  THIS SECTION SHALL AUTHORIZE THE IMPOSITION OF A TAX ON THE
USE, POSSESSION OR RETENTION (OTHER THAN FOR SALE) OF TWO HUNDRED  CIGA-
RETTES  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10226-03-9
              

S. 4036                             2

TAX ON THE CIGARETTES IN SUCH PACKAGE IN  EXCESS  OF  TWENTY  SHALL  NOT
EXCEED  FIFTY  CENTS  FOR EACH FIVE CIGARETTES OR FRACTION THEREOF. SUCH
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 NASSAU 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.
  S 2. This act shall take effect immediately.