An act to enable any city of the state having a population of one\nmillion or more to adopt, and amend local laws, imposing certain\nspecified types of taxes on cigarettes, cigars and smoking tobacco which\nthe legislature has or would have power and authority to impose, to\nprovide for the review of such taxes, and to limit the application of\nsuch local laws\n Section 1. (1) Notwithstanding any other provision of law to the\ncontrary, any city of the state having a population of one million or\nmore inhabitants, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in any\nsuch city taxes on cigarettes, cigars or smoking tobacco such as the\nlegislature has or would have power and authority to impose. Such taxes\nmay be collected and administered by the fiscal officers of such city by\nsuch means and in such manner as may be provided by such local laws. The\ntaxes may be imposed on the use, sale, exchange, transfer, storage,\nwithdrawal, possession or retention of cigarettes, cigars or smoking\ntobacco, provided, however, that nothing in this act shall authorize the\nimposition of a tax on the use, possession or retention (otherwise than\nfor sale) of two hundred cigarettes or less, of fifty cigars or less or\nof two pounds of smoking tobacco or less brought into the city on, or in\npossession of, any person.\n * (a) The rate of such tax on cigarettes shall not exceed seventy-five\ncents for each ten cigarettes or fraction thereof, provided, however,\nthat if a package of cigarettes contains more than twenty cigarettes,\nthe rate of tax on the cigarettes in such package in excess of twenty\nshall be thirty-eight cents for each five cigarettes or fraction\nthereof. Such tax is intended to be imposed only once on the same\npackage of cigarettes.\n * NB Effective until December 31, 2020\n * (a) The basic rate of such tax on cigarettes shall not exceed two\ncents for each ten cigarettes or fraction thereof and is intended to be\nimposed only once on the same package of cigarettes; in addition to such\ntax there may be imposed an additional tax at the following rates\n (1) One and one-half cents for each ten cigarettes where either their\ntar content exceeds seventeen milligrams per cigarette or their nicotine\ncontent exceeds one and one-tenth milligrams per cigarette;\n (2) Two cents for each ten cigarettes where their tar content exceeds\nseventeen milligrams per cigarette and their nicotine content exceeds\none and one-tenth milligrams per cigarette.\n * NB Effective December 31, 2020\n (b) The rate of such tax on cigars shall not exceed one cent on each\ncigar sold at a price of not less than seven cents and not more than\nfifteen cents; two cents on each cigar sold at a price of not less than\nsixteen cents and not more than twenty-nine cents; and three cents on\neach cigar sold at a price of thirty cents or more. Where more than one\ncigar is sold, whether or not in a package, box or container, such tax\nshall be applied to each cigar on the basis of the price applicable to\neach cigar. The tax shall not be applicable to cigars sold at a price\nless than seven cents a cigar.\n (c) The rate of such tax on smoking tobacco shall not exceed one cent\nfor each twenty cents or fraction thereof of the price at which such\nsmoking tobacco is sold.\n (2) As used herein, the term "cigarette" shall mean and include (a)\nany roll for smoking made wholly or in part of tobacco or of any other\nsubstance wrapped in paper or in any other substance not containing\ntobacco, and (b) any roll for smoking made wholly or in part of tobacco\nwrapped in any substance containing tobacco that, because of its\nappearance, the type of tobacco used in the filler, or its packaging and\nlabeling, is likely to be offered to, or purchased by, consumers as a\ncigarette described in paragraph (a) of this subdivision. However, a\nroll will not be considered to be a cigarette for purpos
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.