S T A T E O F N E W Y O R K
________________________________________________________________________
6369
2019-2020 Regular Sessions
I N A S S E M B L Y
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:
Section 1. Section 94 of the public housing law, as amended by chapter
540 of the laws of 1958, is amended to read as follows:
§ 94. Authorization to make subsidies. A municipality is authorized
to make or contract to make capital or periodic subsidies to an authori-
ty operating within the territorial limits of such municipality, payable
only with moneys locally appropriated therefor from the general or other
funds available for current expenses of such municipality. Periodic
subsidies shall not be contracted for a period longer than the life of
the project assisted thereby, and in no event for more than fifty years.
If the amount of any periodic subsidy shall be equal to or greater than
the interest on and the amounts required annually for the payment of the
indebtedness contracted by the authority on account of a project in any
year, such contract shall constitute a guarantee of the principal of and
the interest on such indebtedness, and such contract and the payments
thereunder may be pledged by the authority as security in addition to
all other security which the authority may give for such indebtedness.
A municipality may levy one or more of the taxes enumerated in section
one hundred ten for the purpose of making municipal subsidies[, and
the]. THE revenues resulting from the imposition of such tax or taxes,
OTHER THAN THE TAXES DESCRIBED IN SUBDIVISION (E) OF SECTION ONE HUNDRED
TEN OF THIS CHAPTER IN A CITY HAVING A POPULATION OF ONE MILLION OR
MORE, notwithstanding the provisions of any general, special or local
law to the contrary, shall be deposited in the city treasury and credit-
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
an amount not in excess of the amount of the subsidies to be made by
such municipality during such fiscal year shall be charged to such
account and credited to the general fund for the reduction of taxation
or into the general or other fund available for current expenses of such
municipality. No other payment shall be charged to such account. The
provisions of section one hundred eleven OF THIS CHAPTER shall be appli-
cable to any tax or taxes imposed pursuant to this section.
IN A CITY HAVING A POPULATION OF ONE MILLION OR MORE, THE REVENUES
FROM THE TAXES DESCRIBED IN SUBDIVISION (E) OF SECTION ONE HUNDRED TEN
OF THIS CHAPTER SHALL BE DEPOSITED IN THE GENERAL FUND AND A PAYMENT OF
AN EQUAL AMOUNT SHALL BE MADE, IN THE SAME FISCAL YEAR OR AS SOON AS
PRACTICABLE THEREAFTER, FOR THE PURPOSES DESCRIBED IN SUCH SECTION.
§ 2. Subdivision (e) of section 110 of the public housing law is
amended to read as follows:
(e) (1) An excise tax on the sale of tobacco other than cigarettes
sold for consumption within the territorial limits of such municipality.
Such tax shall not be in excess of ten per centum of the purchase price
of such tobacco. [Such] THE local law IMPOSING SUCH TAX may [further]
provide that the amount of the tax shall be paid by the purchaser to the
vendor and for and on account of the municipality, and the vendor shall
be liable for the collection and the payment thereof[; and the]. THE
vendor shall have the same right in respect to collecting the tax from
the purchaser or in respect to non-payment of the tax by the purchaser
as if the tax were a part of the purchase price of the tobacco, and
payable at the time of the sale.
(2) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IMPOSING
EXCISE TAXES ON THE SALE OF TOBACCO OTHER THAN CIGARETTES PURSUANT TO
PARAGRAPH ONE OF THIS SUBDIVISION IS HEREBY AUTHORIZED TO ADOPT AND
AMEND LOCAL LAWS TO ADMINISTER, COLLECT AND ENFORCE SUCH TAXES, INCLUD-
ING THE ISSUANCE OF TAX WARRANTS IN A MANNER CONSISTENT WITH THE ISSU-
ANCE OF WARRANTS PURSUANT TO CHAPTER THIRTEEN OF TITLE ELEVEN OF THE
ADMINISTRATIVE CODE OF THE CITY OF NEW YORK. SUCH ENFORCEMENT SHALL
INCLUDE BUT NOT BE LIMITED TO THE FILING WITH THE COUNTY CLERK OF A COPY
OF SUCH WARRANTS, THE ENTRY IN THE JUDGMENT DOCKET OF THE INFORMATION
SPECIFIED IN SECTION 11-1314 OF THE ADMINISTRATIVE CODE OF THE CITY OF
NEW YORK, AND THE CREATION OF A LIEN UPON THE TITLE TO AND INTEREST IN
REAL AND PERSONAL PROPERTY OF THE PERSON AGAINST WHOM THE WARRANT IS
ISSUED.
§ 3. Section 111 of the public housing law, as amended by chapter 310
of the laws of 1962, is amended to read as follows:
§ 111. Review. (A) Any such tax may be reviewed by a proceeding under
article seventy-eight of the civil practice law and rules and any local
law or ordinance imposing any such tax or taxes shall include provisions
making such review available upon reasonable conditions including a
requirement that application for review be made within thirty days after
the determination of the amount of the tax or taxes, and that the amount
of the tax or taxes, interest and penalties and security for costs, be
first deposited.
(B) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IS HEREBY
AUTHORIZED TO ADOPT AND AMEND LOCAL LAWS THAT PROVIDE FOR THE REVIEW OF
ANY SUCH TAX IN THE SAME MANNER AS THE REVIEW OF THE TAX ON CIGARETTES
IMPOSED BY SUCH CITY, INCLUDING THE ABILITY TO SEEK CONCILIATION
CONCERNING DETERMINATIONS OF SUCH TAX AS WELL AS REVIEW OF SUCH TAX IN
THE AGENCY OR TRIBUNAL AUTHORIZED TO REVIEW THE TAX ON CIGARETTES
IMPOSED BY SUCH CITY.
A. 6369 3
§ 4. Section 112 of the public housing law, as added by chapter 905 of
the laws of 1960, is amended to read as follows:
§ 112. Disposition of proceeds of taxes. Notwithstanding the
provisions of any general, special or local law to the contrary, reven-
ues heretofore or hereafter resulting from the imposition of taxes
authorized by this article for either or both of the purposes referred
to in section one hundred ten of this [chapter] ARTICLE, OTHER THAN THE
TAXES DESCRIBED IN SUBDIVISION (E) OF SUCH SECTION IN A CITY HAVING A
POPULATION OF ONE MILLION OR MORE, shall be deposited in the city or
village treasury and credited to a separate account. During each fiscal
year of such city or village, an amount not in excess of the amount
included in the annual budget or estimate for such fiscal year for the
purpose or purposes for which such taxes were levied shall be charged to
such account and credited to the general fund for the reduction of taxa-
tion or into the general or other fund available for current expenses of
such city or village. No other payment shall be made from such an
account or accounts. IN A CITY HAVING A POPULATION OF ONE MILLION OR
MORE, THE REVENUES FROM THE TAXES DESCRIBED IN SUBDIVISION (E) OF
SECTION ONE HUNDRED TEN OF THIS ARTICLE SHALL BE DEPOSITED IN THE GENER-
AL FUND AND A PAYMENT OF AN EQUAL AMOUNT SHALL BE MADE, IN THE SAME
FISCAL YEAR OR AS SOON AS PRACTICABLE THEREAFTER FOR THE PURPOSES
DESCRIBED IN SUCH SECTION.
§ 5. This act shall take effect immediately.