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S1476..........................................................by EDUCATION TOBACCO PRODUCTS - TAX - Amends existing law to revise the distribution of moneys from taxes on tobacco to provide a distribution first to toxicology lab purposes, and to divide the balance between schools for substance abuse programs and the Department of Juvenile Corrections for distribution to the counties for juvenile probation services. 02/16 Senate intro - 1st rdg - to printing 02/17 Rpt prt - to Loc Gov
S1476|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE SENATE SENATE BILL NO. 1476 BY EDUCATION COMMITTEE 1 AN ACT 2 RELATING TO DISTRIBUTION OF TAX IMPOSED ON TOBACCO PRODUCTS; AMENDING SECTION 3 63-2552A, IDAHO CODE, TO PROVIDE A DISTRIBUTION DIRECTLY TO THE DEPARTMENT 4 OF LAW ENFORCEMENT FOR TOXICOLOGY LAB CAPACITY AND TO MAKE TECHNICAL COR- 5 RECTIONS. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-2552A, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-2552A. ADDITIONAL TAX IMPOSED -- RATE. (1) In addition to the tax 10 imposed in section 63-2552, Idaho Code, from and after July 1, 1994, there is 11 levied and there shall be collected an additional tax upon the sale, use, con- 12 sumption, handling, or distribution of all tobacco products in this state at 13 the rate of fiveper centpercent (5%) of the whole- 14 sale sales price of such tobacco products. Such tax shall be imposed at the 15 time the distributor: 16 (a) Brings, or causes to be brought, into this state from without the 17 state tobacco products for sale; 18 (b) Makes, manufactures, or fabricates tobacco products in this state for 19 sale in this state; or 20 (c) Ships or transports tobacco products to retailers in this state to be 21 sold by those retailers. 22 (2) Each distributor, within twenty (20) days after July 1, 1994, shall 23 file a report with the commission, in such form as the commission may pre- 24 scribe, showing the tobacco products on hand on July 1, 1994, and the amount 25 of tax due thereon. The tax imposed in this subsection shall be due and pay- 26 able within twenty (20) days after July 1, 1994, and thereafter shall bear 27 interest at the rate of oneper centpercent (1%) 28 per month. 29 (3)Fifty per cent (50%) oO f the tax collected 30 pursuant to this section , two hundred fifty thousand dollars ($250,000) 31 shall be remitted annually to the department of law enforcement to increase 32 toxicology lab capacity in the bureau of forensic services for drug testing of 33 juveniles, and of the balance, fifty percent (50%) shall be subject to 34 appropriation to the public school income fund to be utilized to facilitate 35 and provide substance abuse programs in the public school systemof36which amount two hundred fifty thousand dollars ($250,000) shall be remitted37annually to the department of law enforcement to increase toxicology lab38capacity in the bureau of forensic services for drug testing of juveniles,39and fiftyper centpercent (50%) shall be 40 subject to appropriation to the department of juvenile corrections for distri- 41 bution quarterly to the counties to be utilized for county juvenile probation 42 services, based upon the percentage the population of the county bears to the 43 population of the state as a whole. The moneys remitted to the department of 2 1 law enforcement shall be reviewed annually and any money excess to the opera- 2 tions needs of the laboratory for juvenile drug testing will be returned to 3 be divided evenly between the public school income fund for sub- 4 stance abuse programs in the public school system and the department of 5 juvenile corrections for distribution quarterly to the counties to be utilized 6 for county juvenile probation services . The laboratory may utilize this 7 increased toxicology capacity for adult drug testing to the extent that timely 8 testing for juveniles is not adversely impacted.
RS07602
STATEMENT OF PURPOSE
Amending Idaho Code 63-2552H by Appropriating $250,000 from Cigarette taxes Directly to
the Department of Law Enforcement Toxicology Lab for Drug testing of Juveniles. House Bill
346, passed by the 1997 Legislature to amend Idaho Code 63-2552, included an appropriation of
$250,000 which the Department of Education annually remits to the Department of Law Enforcement to
increase toxicology lab capacity in the Bureau of Forensic Services for drug testing of juveniles. An
amendment to Idaho Code 63-2552H is requested to appropriate the $250,000 directly to the
Department of Law Enforcement.
FISCAL IMPACT - None
Contact Person: Jerry Pelton
Deputy Superintendent/Finance & Support Services
Department of Education
(208) 332-6853
S 1476