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H0362..................................................by REVENUE AND TAXATION
CIGARETTE TAX - SUICIDE PREVENTION - Amends existing law to provide that
eleven thousand dollars of the revenue collected from the additional tax
imposed upon tobacco products shall be appropriated to the Department of
Health and Welfare to be used for a one year period to fund the development of
a state suicide prevention plan.
03/11 House intro - 1st rdg - to printing
03/12 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 362
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO TAXES; AMENDING SECTION 63-2552A, IDAHO CODE, TO PROVIDE THAT
3 ELEVEN THOUSAND DOLLARS OF THE REVENUES COLLECTED FROM THE ADDITIONAL TAX
4 IMPOSED UPON TOBACCO PRODUCTS SHALL BE APPROPRIATED TO THE DEPARTMENT OF
5 HEALTH AND WELFARE TO BE USED FOR A ONE YEAR PERIOD TO FUND THE DEVELOP-
6 MENT OF A STATE SUICIDE PREVENTION PLAN.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-2552A, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-2552A. ADDITIONAL TAX IMPOSED -- RATE. (1) In addition to the tax
11 imposed in section 63-2552, Idaho Code, from and after July 1, 1994, there is
12 levied and there shall be collected an additional tax upon the sale, use, con-
13 sumption, handling, or distribution of all tobacco products in this state at
14 the rate of five percent (5%) of the wholesale sales price of such tobacco
15 products. Such tax shall be imposed at the 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 one percent (1%) per month.
28 (3) For the period July 1, 2003 to June 30, 2004, a sum of eleven thou-
29 sand dollars ($11,000) of the tax collected pursuant to this section is hereby
30 appropriated to the department of health and welfare to be used to fund the
31 development of a state suicide prevention plan. Fifty percent (50%) of the
32 remainder of the tax collected pursuant to this section shall be subject to
33 appropriation to the public school income fund to be utilized to facilitate
34 and provide substance abuse programs in the public school system of which
35 amount two hundred fifty thousand dollars ($250,000) shall be remitted annu-
36 ally to the Idaho state police to increase toxicology lab capacity in the
37 bureau of forensic services for drug testing of juveniles, and fifty percent
38 (50%) shall be subject to appropriation to the department of juvenile correc-
39 tions for distribution quarterly to the counties to be utilized for county
40 juvenile probation services, based upon the percentage the population of the
41 county bears to the population of the state as a whole. The moneys remitted to
42 the Idaho state police shall be reviewed annually and any money excess to the
43 operations needs of the laboratory for juvenile drug testing will be returned
2
1 to the public school income fund for substance abuse programs in the public
2 school system. The laboratory may utilize this increased toxicology capacity
3 for adult drug testing to the extent that timely testing for juveniles is not
4 adversely impacted.
STATEMENT OF PURPOSE
RS 13066C1
The purpose of this legislation is to appropriate a portion of
the tax levied on tobacco for one year to develop a state suicide
prevention plan.
FISCAL IMPACT
There is no cost to the general fund. The $11,000 needed for
this plan will come out of the tobacco tax in fiscal year 2004
only. There will be a one time decrease in revenue of $5,500
from the Public School Income Fund and the Department of Juvenile
Corrections. The remainder of the money will continue to be
evenly divided between the Public School Income Fund and the
Department of Juvenile Corrections.
Contact
Name: Representative Margaret Henbest
Phone: 332-1130
Senator Skip Brandt
STATEMENT OF PURPOSE/FISCAL NOTE H 362