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H0687...............................................by REVENUE AND TAXATION TOBACCO PRODUCTS VENDING MACHINES - Adds to existing law to provide for compensation to owners of vending machines which dispensed tobacco products and which are not lawful to operate in Idaho; to provide a formula for compensation; to allow the State Tax Commission to sell the machines; to provide funding; to provide procedures; and to provide criminal penalties. 02/24 House intro - 1st rdg - to printing 02/25 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature Second Regular Session - 2000 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 687 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO VENDING MACHINES; AMENDING CHAPTER 25, TITLE 63, IDAHO CODE, BY 3 THE ADDITION OF A NEW SECTION 63-2566, IDAHO CODE, TO PROVIDE FOR COMPEN- 4 SATION OF OWNERS OF VENDING MACHINES WHICH DISPENSED TOBACCO PRODUCTS AND 5 ARE NOT LAWFUL TO OPERATE, TO PROVIDE A FORMULA, TO ALLOW THE TAX COMMIS- 6 SION TO SELL THE MACHINES, TO PROVIDE FUNDING, TO PROVIDE PROCEDURES, TO 7 PROVIDE CRIMINAL PENALTIES AND TO PROVIDE FORMS; DECLARING AN EMERGENCY 8 AND PROVIDING A SUNSET CLAUSE. 9 Be It Enacted by the Legislature of the State of Idaho: 10 SECTION 1. That Chapter 25, Title 63, Idaho Code, be, and the same is 11 hereby amended by the addition thereto of a NEW SECTION, to be known and des- 12 ignated as Section 63-2566, Idaho Code, and to read as follows: 13 63-2566. COMPENSATION FOR TOBACCO PRODUCT VENDING MACHINES. (1) The state 14 tax commission shall establish a program to compensate owners of vending 15 machines, which are defined as coin-operated machines that dispense tobacco 16 products, that were operational in Idaho in 1997, 1998 and 1999, and are now 17 illegal to be operated in this state. The commission shall pay compensation to 18 vending machine owners equal to the amount determined under the following 19 steps: the gross income of the vending machine owner that was derived from the 20 sale of tobacco products from 1997 through 1999, minus the tax remitted by the 21 vending machine owner in 1997, 1998 and 1999, for the sale of tobacco products 22 from a vending machine which amount shall be multiplied by 2.5. 23 (2) The state tax commission may resell any vending machines purchased 24 under this section within or outside the state. The commission may retain five 25 percent (5%) of any moneys collected from the resale of vending machines to 26 cover the costs associated with the purchase and resale of the vending 27 machines, the remainder collected shall be deposited in the state general 28 fund. 29 (3) An owner of a vending machine who desires to be compensated for a 30 vending machine by the state tax commission under the program established in 31 this section must: 32 (a) Submit a claim for the vending machine to the commission before 33 December 1, 2001; 34 (b) Supply the commission with verification information specified by the 35 commission which may include state tax records and company sales records; 36 and 37 (c) Transfer legal ownership of the vending machine to the state tax com- 38 mission. 39 (d) A person who submits a fraudulent claim under this section shall be 40 guilty of a misdemeanor. 41 (4) The state tax commission may prescribe sufficient forms to implement 42 the provisions of this section. 43 (5) All payments shall be made from the state refund account upon presen- 2 1 tation of proper vouchers from the state tax commission. 2 SECTION 2. An emergency existing therefor, which emergency is hereby 3 declared to exist, this act shall be in full force and effect on and after its 4 passage and approval; and shall be null, void and of no force and effect on 5 and after July 1, 2002.
STATEMENT OF PURPOSE RS 09889C1 The purpose of this act is to provide a process whereby owners of property--including machines, good will and loss of income--taken by prior legislative action may apply to the state for compensation of their loss. FISCAL IMPACT The fiscal impact of this legislation could vary based upon the number of claims, and moneys will come from the state tax refund account in the amount of $1,190,000 maximum. Contact Name: Sen. Marguerite McLaughlin Phone: 332-1357 STATEMENT OF PURPOSE/FISCAL NOTE H 687