Bill Text: DE HB178 | 2009-2010 | 145th General Assembly | Draft


Bill Title: An Act To Amend Chapter 65, Volume 295, Laws Of Delaware, Entitled Charter Of The Town Of Bethany Beach, Regarding Penalties For Violations Of Town Ordinances, To Increase The Maximum Financial Penalty That May Be Imposed To Eliminate Imprisonment As A Potential Sanction, And To Authorize The Town To Impose Civil Penalties As Well As Criminal Penalties.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2009-06-24 - Reported Out of Committee (COMMUNITY/COUNTY AFFAIRS) in Senate with 3 On Its Merits [HB178 Detail]

Download: Delaware-2009-HB178-Draft.html


SPONSOR:

Rep. Barbieri & Sen. Henry

 

Reps. Bennett, Bolden, Jaques, Keeley, Longhurst, Osienski, Ramone; Sens. Blevins, Katz, McDowell, Sokola, Sorenson

HOUSE OF REPRESENTATIVES

146th GENERAL ASSEMBLY

HOUSE BILL NO. 178

AN ACT TO AMEND TITLE 30 OF THE DELAWARE CODE RELATING TO COMMODITY TAXES.


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):


Section 1.Amend §5301, Title 30 of the Delaware Code by striking subsection (6) in its entirety and renumbering subsections (7) through (19) as (6) through (18) respectively.

Section 2.Amend §5301, Title 30 of the Delaware Code by striking new subsection (12) in its entirety and replacing with the following:

"(12)"Tobacco products" means all products, including but not limited to, cigarettes, cigars, moist snuff, and pipe tobacco, made primarily from tobacco for individual consumption.".

Section 3.Amend §5305, Title 30 of the Delaware Code by striking subsection (b) in its entirety and replacing it with the following:

"(b) A tax is imposed and assessed upon the sale or use of all tobacco products, other than cigarettes, and including, but not limited to, smokeless tobacco products, moist snuff, and cigars within this State at the rate of 68% of the wholesale price on such products.In each fiscal year, all receipts in excess of $3.5 million collected under this subsection shall be transferred to The Delaware Health Fund created by §137 of Title 16.".

Section 2.Amend §5305, Title 30 of the Delaware Code by striking subsection (c) and all text appearing therein and redesignating the remaining subsections accordingly.

Section 3.This Act shall become effective on January 1 of the year following its enactment.


SYNOPSIS

This bill eliminates the taxing disparity between moist snuff and "other tobacco products," not including cigarettes.It also raises the tax rate from 15% to 68% of the wholesale price, and designates tax revenue over $3.5 million to The Delaware Health Fund.This bill does not affect taxes on cigarettes.This bill attempts to make moist snuff and other tobacco products less attractive to minors by making them more expensive, as well as designating a new funding source for The Delaware Health Fund, which promotes preventive care for Delawareans in order to detect and avoid adverse health conditions.

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