Bill Text: NY A09245 | 2015-2016 | General Assembly | Introduced

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Bill Title: Establishes a special fee on firearms, rifles and shotguns; establishes the gun violence research fund.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced - Dead) 2016-06-15 - held for consideration in ways and means [A09245 Detail]

Download: New_York-2015-A09245-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9245
                   IN ASSEMBLY
                                    February 4, 2016
                                       ___________
        Introduced by M. of A. TITONE -- read once and referred to the Committee
          on Ways and Means
        AN  ACT  to amend the tax law, in relation to establishing a special fee
          on firearms, rifles and shotguns; and to amend the state finance  law,
          in relation to establishing the gun violence research fund
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The tax law is amended by adding a new article 28-C to read
     2  as follows:
     3                                ARTICLE 28-C
     4                SPECIAL FEE ON FIREARMS, RIFLES AND SHOTGUNS
     5  Section 1180. Special fee on firearms, rifles and shotguns.
     6    § 1180. Special fee on firearms, rifles and shotguns.    (a)  For  the
     7  purposes  of  this  section  the terms "firearm", "rifle", and "shotgun"
     8  shall have the same meaning as defined in section 265.00  of  the  penal
     9  law.
    10    (b) (1) There is hereby imposed and there shall be paid a fee upon the
    11  receipts  from every retail sales of, or use of, each firearm, rifle, or
    12  shotgun. The amount of the fee shall be five dollars for  each  firearm,
    13  rifle, or shotgun purchased.
    14    (2)(i)  Such  fee  shall  be  collected  by the vendor of the firearm,
    15  rifle, or shotgun from the purchaser of the firearm, rifle, or shotgun.
    16    (ii) Where the fee imposed under paragraph one of this subdivision  is
    17  not  required  to  be  collected by the vendor under subparagraph (i) of
    18  this paragraph, the purchaser of such firearm, rifle, or  shotgun  shall
    19  remit such fee directly to the commissioner.
    20    (3)  (i)  Every  person required to collect the fee under subparagraph
    21  (i) of paragraph two of this subdivision shall file a return and pay the
    22  fee required to be collected to the commissioner on or before the  twen-
    23  tieth  day after the close of the quarterly period in which the firearm,
    24  rifle, or shotgun was purchased, as such period is described in subdivi-
    25  sion (b) of section eleven hundred thirty-six of this chapter.
    26    (ii) A purchaser subject to subparagraph (i) of paragraph two of  this
    27  subdivision  shall  file  a  return  and pay the fee required to be paid
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13570-07-6