A843-2011 Actions

• Jun 19, 2012: held for consideration in ways and means
• Jan 4, 2012: referred to ways and means
• Jan 5, 2011: referred to ways and means

A843-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          843
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 (PREFILED)
 January 5, 2011
 
 Introduced  by  M. of A. ORTIZ, BOYLAND, CASTRO -- Multi-Sponsored by -
 M. of A. CRESPO, MAYERSOHN -- read once and referred to the  Committee
 on Ways and Means
 AN  ACT  to amend the tax law, in relation to imposing an additional tax
 on certain items; and to amend the state finance law, in  relation  to
 creating the childhood obesity prevention program fund
 

THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. The tax law is amended by adding a new  section  1105-d  to
 read as follows:

 

S  1105-D.  ADDITIONAL  TAX  ON CERTAIN FOOD AND DRINK ITEMS, COMPUTER
 GAMES,  MOVIES,  AND  COMPACT  DISCS.  (A)  NOTWITHSTANDING  ANY   OTHER
 PROVISION  OF  THIS  ARTICLE  TO  THE  CONTRARY,  AN  ADDITIONAL  TAX OF
 ONE-QUARTER OF ONE PERCENT SHALL BE PAID UPON THE FOLLOWING:

 (1) THE RECEIPTS FROM EVERY SALE OF FOOD AND DRINK THAT IS SUBJECT  TO
 THE  TAX  IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE, EXCEPT
 FOR BOTTLED WATER;
 (2) THE RECEIPTS FROM EVERY SALE OR RENTAL OF VIDEO AND COMPUTER GAMES
 ON GAME CARTRIDGES, COMPACT DISCS, DIGITAL VERSATILE DISCS,  OR  SIMILAR
 MEDIA,  AND  VIDEO  GAME COMPONENTS OR ACCESSORIES, INCLUDING VIDEO GAME
 CONTROLLERS OR DEVICES USED TO PLAY VIDEO GAMES; AND
 (3) THE RECEIPTS FROM EVERY  SALE  OR  RENTAL  OF  ANALOG  OR  DIGITAL
 RECORDINGS  OF  FILMS  ON  A VIDEO TAPE, COMPACT DISC, DIGITAL VERSATILE
 DISC, OR OTHER SIMILAR MEDIA.
 (B) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE TO THE CONTRA
 RY, A TAX OF ONE PERCENT SHALL BE PAID UPON THE FOLLOWING:

 (1) THE RECEIPTS FROM EVERY SALE OF FOOD AND DRINK, NOT SUBJECT TO THE
 TAX IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF  THIS  ARTICLE,  THAT  ARE
 INCLUDED  IN THE FOOD CATEGORIES LISTED AS SWEETS OR SNACKS ACCORDING TO
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03641-01-1
 
       A. 843                              2
 THE UNITED STATES DEPARTMENT OF AGRICULTURE'S NATIONAL NUTRIENT DATABASE
 FOR STANDARD REFERENCE; AND
 (2)  THE RECEIPTS FROM EVERY SALE OF ADMISSION TO MOTION PICTURE THEA
 TERS.
 

S 2. Paragraph (b) of subdivision 9 of section 208 of the tax  law  is
 amended by adding a new subparagraph 21 to read as follows:

 (21)  FOR  TAXABLE  YEARS  BEGINNING  AFTER DECEMBER THIRTY-FIRST, TWO
 THOUSAND  ELEVEN,  EXPENDITURES  FOR  TELEVISION  ADVERTISING  FOR  FOOD
 PRODUCTS,  VIDEO GAMES AND RELATED EQUIPMENT, COMPUTER GAMES, AND MOTION
 PICTURE FILMS AND ANY VIDEO, DIGITAL VERSATILE DISC,  OR  SIMILAR  MEDIA
 RECORDINGS OF SUCH FILMS, BROADCAST IN NEW YORK STATE DURING, IMMEDIATE
 LY  BEFORE, OR IMMEDIATELY AFTER TELEVISION SHOWS THAT HAVE AN AUDIENCE,
 AS MEASURED BY RECOGNIZED INDUSTRY STANDARDS,  CONSISTING  PREDOMINANTLY
 OF CHILDREN UNDER THE AGE OF EIGHTEEN.
 

S  3. The state finance law is amended by adding a new section 97-j to
 read as follows:

 

S 97-J. CHILDHOOD OBESITY PREVENTION PROGRAM FUND. 1. THERE IS  HEREBY
 ESTABLISHED  IN  THE  JOINT  CUSTODY  OF  THE  STATE COMPTROLLER AND THE
 COMMISSIONER OF HEALTH A SPECIAL FUND TO  BE  KNOWN  AS  THE  "CHILDHOOD
 OBESITY PREVENTION PROGRAM FUND".
 2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES COLLECTED OR RECEIVED BY
 THE COMMISSIONER OF TAXATION AND  FINANCE  PURSUANT  TO  SECTION  ELEVEN
 HUNDRED  FIVE-D AND SUBPARAGRAPH TWENTY-ONE OF PARAGRAPH (B) OF SUBDIVI
 SION NINE OF SECTION TWO HUNDRED EIGHT OF THE TAX  LAW,  AND  ALL  OTHER
 MONEYS  CREDITED  OR  TRANSFERRED  THERETO FROM ANY OTHER FUND OR SOURCE
 PURSUANT TO LAW.
 3. THE MONEYS IN SUCH FUND SHALL BE MADE AVAILABLE TO THE COMMISSIONER
 OF HEALTH FOR THE PURPOSES OF THE CHILDHOOD OBESITY  PREVENTION  PROGRAM
 PURSUANT TO TITLE EIGHT OF ARTICLE TWENTY-FIVE OF THE PUBLIC HEALTH LAW.
 MONEYS  OF  SUCH  FUND  SHALL  BE  PAID OUT OF THE FUND ON THE AUDIT AND
 WARRANT OF THE COMPTROLLER PURSUANT TO LAW.
 

S 4. This act shall take effect immediately.

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