Authorizes Suffolk county to impose a tax on tobacco products

Title of bill

An act to amend the tax law, in relation to authorizing Suffolk county to impose a tax on tobacco products

Purpose

This legislation would allow Suffolk to impose a tax on tobacco products up to certain levels.

Summary of specific provisions

Section 1 Authorizes the imposition of a tobacco products tax in Suffolk County and gives the specific tax levels for individual tobacco products. Such taxes may be collected and administered by the fiscal officer of such county by such means and in such manner as may be provided by such local laws.

Ninety percent of the taxes collected shall be deposited into the general fund of Suffolk County. The remaining ten percent of the taxes collected shall be deposited with the Suffolk County Department of Health and used exclusively for tobacco control programs.

Section 2 authorizes this act shall take effect immediately.

Justification

This legislation would give the Suffolk County Legislature the ability to raise the county tax on tobacco products. The Suffolk County Executive and Legislature requested that this authority be granted to help deal with the fiscal difficulties Suffolk County is currently facing. The bill also gives the County Legislature the authority to lower the tax at a future point should they deem such action appropriate. The ties between tobacco products and lung cancer and heart disease are undeniable. Allowing Suffolk County to increase the tax placed upon tobacco products could play a role in both prohibiting people from picking up smoking as well as giving smokers an incentive to quit.

Fiscal implications

None to the State.

Effective date

Immediately.