Bill Text: NY A06369 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to authority of certain municipalities to levy an excise tax on the sale of tobacco products other than cigarettes; relates to warrants issued pursuant to the administrative code of the city of New York.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-03-07 - referred to ways and means [A06369 Detail]

Download: New_York-2019-A06369-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6369
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                      March 7, 2019
                                       ___________
        Introduced  by  M.  of  A.  WEINSTEIN  --  read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the public housing law, in relation to the authority  of
          certain  municipalities  to  levy an excise tax on the sale of tobacco
          products other than cigarettes
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. Section 94 of the public housing law, as amended by chapter
     2  540 of the laws of 1958, is amended to read as follows:
     3    §  94.  Authorization to make subsidies.  A municipality is authorized
     4  to make or contract to make capital or periodic subsidies to an authori-
     5  ty operating within the territorial limits of such municipality, payable
     6  only with moneys locally appropriated therefor from the general or other
     7  funds available for current  expenses  of  such  municipality.  Periodic
     8  subsidies  shall  not be contracted for a period longer than the life of
     9  the project assisted thereby, and in no event for more than fifty years.
    10  If the amount of any periodic subsidy shall be equal to or greater  than
    11  the interest on and the amounts required annually for the payment of the
    12  indebtedness  contracted by the authority on account of a project in any
    13  year, such contract shall constitute a guarantee of the principal of and
    14  the interest on such indebtedness, and such contract  and  the  payments
    15  thereunder  may  be  pledged by the authority as security in addition to
    16  all other security which the authority may give for such indebtedness.
    17    A municipality may levy one or more of the taxes enumerated in section
    18  one hundred ten for the purpose  of  making  municipal  subsidies[,  and
    19  the].  The  revenues resulting from the imposition of such tax or taxes,
    20  other than the taxes described in subdivision (e) of section one hundred
    21  ten of this chapter in a city having a  population  of  one  million  or
    22  more,  notwithstanding  the  provisions of any general, special or local
    23  law to the contrary, shall be deposited in the city treasury and credit-
    24  ed to a separate account. During each fiscal year of such  municipality,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08592-01-9

        A. 6369                             2
     1  an  amount  not  in  excess of the amount of the subsidies to be made by
     2  such municipality during such fiscal  year  shall  be  charged  to  such
     3  account  and  credited to the general fund for the reduction of taxation
     4  or into the general or other fund available for current expenses of such
     5  municipality.  No  other  payment  shall be charged to such account. The
     6  provisions of section one hundred eleven of this chapter shall be appli-
     7  cable to any tax or taxes imposed pursuant to this section.
     8    In a city having a population of one million  or  more,  the  revenues
     9  from  the  taxes described in subdivision (e) of section one hundred ten
    10  of this chapter shall be deposited in the general fund and a payment  of
    11  an  equal  amount  shall  be made, in the same fiscal year or as soon as
    12  practicable thereafter, for the purposes described in such section.
    13    § 2. Subdivision (e) of section 110  of  the  public  housing  law  is
    14  amended to read as follows:
    15    (e)  (1)  An  excise  tax on the sale of tobacco other than cigarettes
    16  sold for consumption within the territorial limits of such municipality.
    17  Such tax shall not be in excess of ten per centum of the purchase  price
    18  of  such  tobacco.  [Such] The local law imposing such tax may [further]
    19  provide that the amount of the tax shall be paid by the purchaser to the
    20  vendor and for and on account of the municipality, and the vendor  shall
    21  be  liable  for  the  collection and the payment thereof[; and the]. The
    22  vendor shall have the same right in respect to collecting the  tax  from
    23  the  purchaser  or in respect to non-payment of the tax by the purchaser
    24  as if the tax were a part of the purchase  price  of  the  tobacco,  and
    25  payable at the time of the sale.
    26    (2)  Any  city  having  a  population  of one million or more imposing
    27  excise taxes on the sale of tobacco other than  cigarettes  pursuant  to
    28  paragraph  one  of  this  subdivision  is hereby authorized to adopt and
    29  amend local laws to administer, collect and enforce such taxes,  includ-
    30  ing  the  issuance of tax warrants in a manner consistent with the issu-
    31  ance of warrants pursuant to chapter thirteen of  title  eleven  of  the
    32  administrative  code  of  the  city  of New York. Such enforcement shall
    33  include but not be limited to the filing with the county clerk of a copy
    34  of such warrants, the entry in the judgment docket  of  the  information
    35  specified  in  section 11-1314 of the administrative code of the city of
    36  New York, and the creation of a lien upon the title to and  interest  in
    37  real  and  personal  property  of the person against whom the warrant is
    38  issued.
    39    § 3. Section 111 of the public housing law, as amended by chapter  310
    40  of the laws of 1962, is amended to read as follows:
    41    §  111. Review. (a) Any such tax may be reviewed by a proceeding under
    42  article seventy-eight of the civil practice law and rules and any  local
    43  law or ordinance imposing any such tax or taxes shall include provisions
    44  making  such  review  available  upon  reasonable conditions including a
    45  requirement that application for review be made within thirty days after
    46  the determination of the amount of the tax or taxes, and that the amount
    47  of the tax or taxes, interest and penalties and security for  costs,  be
    48  first deposited.
    49    (b)  Any  city  having  a  population of one million or more is hereby
    50  authorized to adopt and amend local laws that provide for the review  of
    51  any  such  tax in the same manner as the review of the tax on cigarettes
    52  imposed by  such  city,  including  the  ability  to  seek  conciliation
    53  concerning  determinations  of such tax as well as review of such tax in
    54  the agency or tribunal  authorized  to  review  the  tax  on  cigarettes
    55  imposed by such city.

        A. 6369                             3
     1    § 4. Section 112 of the public housing law, as added by chapter 905 of
     2  the laws of 1960, is amended to read as follows:
     3    §  112.  Disposition  of  proceeds  of  taxes.    Notwithstanding  the
     4  provisions of any general, special or local law to the contrary,  reven-
     5  ues  heretofore  or  hereafter  resulting  from  the imposition of taxes
     6  authorized by this article for either or both of the  purposes  referred
     7  to  in section one hundred ten of this [chapter] article, other than the
     8  taxes described in subdivision (e) of such section in a  city  having  a
     9  population  of  one  million  or more, shall be deposited in the city or
    10  village treasury and credited to a separate account. During each  fiscal
    11  year  of  such  city  or  village, an amount not in excess of the amount
    12  included in the annual budget or estimate for such fiscal year  for  the
    13  purpose or purposes for which such taxes were levied shall be charged to
    14  such account and credited to the general fund for the reduction of taxa-
    15  tion or into the general or other fund available for current expenses of
    16  such  city  or  village.  No  other  payment  shall be made from such an
    17  account or accounts.  In a city having a population of  one  million  or
    18  more,  the  revenues  from  the  taxes  described  in subdivision (e) of
    19  section one hundred ten of this article shall be deposited in the gener-
    20  al fund and a payment of an equal amount shall  be  made,  in  the  same
    21  fiscal  year  or  as  soon  as  practicable  thereafter for the purposes
    22  described in such section.
    23    § 5. This act shall take effect immediately.
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