Bill Text: NY S02634 | 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: (Passed) 2019-12-12 - SIGNED CHAP.631 [S02634 Detail]
Download: New_York-2019-S02634-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 2634 2019-2020 Regular Sessions IN SENATE January 28, 2019 ___________ Introduced by Sen. KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Housing, Construction and Community Development 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[, and19the]. 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- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08592-01-9S. 2634 2 1 ed to a separate account. During each fiscal year of such municipality, 2 an amount not in excess of the amount of the subsidies to be made by 3 such municipality during such fiscal year shall be charged to such 4 account and credited to the general fund for the reduction of taxation 5 or into the general or other fund available for current expenses of such 6 municipality. No other payment shall be charged to such account. The 7 provisions of section one hundred eleven of this chapter shall be appli- 8 cable to any tax or taxes imposed pursuant to this section. 9 In a city having a population of one million or more, the revenues 10 from the taxes described in subdivision (e) of section one hundred ten 11 of this chapter shall be deposited in the general fund and a payment of 12 an equal amount shall be made, in the same fiscal year or as soon as 13 practicable thereafter, for the purposes described in such section. 14 § 2. Subdivision (e) of section 110 of the public housing law is 15 amended to read as follows: 16 (e) (1) An excise tax on the sale of tobacco other than cigarettes 17 sold for consumption within the territorial limits of such municipality. 18 Such tax shall not be in excess of ten per centum of the purchase price 19 of such tobacco. [Such] The local law imposing such tax may [further] 20 provide that the amount of the tax shall be paid by the purchaser to the 21 vendor and for and on account of the municipality, and the vendor shall 22 be liable for the collection and the payment thereof[; and the]. The 23 vendor shall have the same right in respect to collecting the tax from 24 the purchaser or in respect to non-payment of the tax by the purchaser 25 as if the tax were a part of the purchase price of the tobacco, and 26 payable at the time of the sale. 27 (2) Any city having a population of one million or more imposing 28 excise taxes on the sale of tobacco other than cigarettes pursuant to 29 paragraph one of this subdivision is hereby authorized to adopt and 30 amend local laws to administer, collect and enforce such taxes, includ- 31 ing the issuance of tax warrants in a manner consistent with the issu- 32 ance of warrants pursuant to chapter thirteen of title eleven of the 33 administrative code of the city of New York. Such enforcement shall 34 include but not be limited to the filing with the county clerk of a copy 35 of such warrants, the entry in the judgment docket of the information 36 specified in section 11-1314 of the administrative code of the city of 37 New York, and the creation of a lien upon the title to and interest in 38 real and personal property of the person against whom the warrant is 39 issued. 40 § 3. Section 111 of the public housing law, as amended by chapter 310 41 of the laws of 1962, is amended to read as follows: 42 § 111. Review. (a) Any such tax may be reviewed by a proceeding under 43 article seventy-eight of the civil practice law and rules and any local 44 law or ordinance imposing any such tax or taxes shall include provisions 45 making such review available upon reasonable conditions including a 46 requirement that application for review be made within thirty days after 47 the determination of the amount of the tax or taxes, and that the amount 48 of the tax or taxes, interest and penalties and security for costs, be 49 first deposited. 50 (b) Any city having a population of one million or more is hereby 51 authorized to adopt and amend local laws that provide for the review of 52 any such tax in the same manner as the review of the tax on cigarettes 53 imposed by such city, including the ability to seek conciliation 54 concerning determinations of such tax as well as review of such tax in 55 the agency or tribunal authorized to review the tax on cigarettes 56 imposed by such city.S. 2634 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.
