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H0386aaS,aaS..............................................by WAYS AND MEANS
CIGARETTE TAX - Amends existing law to provide a cigarette tax of
fifty-seven cents per package of twenty cigarettes; to revise the
percentage that wholesalers are compensated for affixing stamps on packages
of cigarettes; and to revise distribution of the moneys.
03/24 House intro - 1st rdg - to printing
Rpt prt - to Rev/Tax
03/28 Rpt out - rec d/p - to 2nd rdg
03/29 2nd rdg - to 3rd rdg
Rls susp - PASSED - 45-25-0
AYES -- Bastian, Bedke, Bell, Bilbao, Black, Block, Boe, Cannon,
Chadderdon, Clark, Deal, Edmunson, Ellsworth, Eskridge, Field(18),
Field(23), Garrett, Henbest, Henderson, Jaquet, Jones, Kemp, Lake,
LeFavour, Martinez, Miller, Mitchell, Nonini, Pasley-Stuart, Pence,
Raybould, Ring, Ringo, Rusche, Sayler, Shepherd(2), Shirley, Skippen,
Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Mr.
Speaker
NAYS -- Anderson, Andrus, Barraclough, Barrett, Bayer, Bolz,
Bradford, Collins, Crow, Denney, Hart, Harwood, Loertscher, Mathews,
McGeachin, McKague, Moyle, Nielsen, Roberts, Rydalch, Sali, Schaefer,
Shepherd(8), Wills, Wood
Absent and excused -- None
Floor Sponsor - Clark
Title apvd - to Senate
03/29 Senate intro - 1st rdg - to Loc Gov
03/30 Rpt out - to 14th Ord
Rpt out amen - to 1st rdg as amen
Rls susp - PASSED - 29-6-0
AYES -- Broadsword, Bunderson, Burkett, Cameron, Coiner, Compton,
Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde, Hill,
Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai, Marley,
McGee, McKenzie, Pearce, Stegner, Stennett, Werk, Williams
NAYS -- Andreason, Brandt, Burtenshaw, Richardson, Schroeder, Sweet
Absent and excused -- None
Floor Sponsor - Bunderson
Title apvd - to House
03/31 House did not concur in Senate amens
Ret'd to Senate
Bill Ref'd to Conference Committee
04/01 Conference Report and Bill Rec'd - to 10th Ord
Conference Committee Report ADOPTED by Senate
Report Filed in Office of the Secretary of Senate
Bill Rpt out - to 14th Ord
Rpt out amen - to 1st rdg as amen
Rls susp - PASSED - 28-5-2
AYES -- Andreason, Broadsword, Bunderson, Cameron, Coiner, Compton,
Corder, Darrington, Davis, Fulcher(Fulcher), Gannon, Geddes, Goedde,
Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai,
Marley, McGee, McKenzie, Stegner, Stennett, Werk, Williams
NAYS -- Brandt, Burtenshaw, Richardson, Schroeder, Sweet
Absent and excused -- Burkett, Pearce
Floor Sponsor - Cameron
Title apvd - to House
04/01 Conference Committee Report ADOPTED by House
04/04 House concurred in Senate amens - to engros
Rpt engros - 1st rdg - to 2nd rdg as amen
Rls susp - PASSED - 41-27-2
AYES -- Bastian, Bedke, Bell, Bilbao, Black, Block, Boe, Cannon,
Chadderdon, Clark, Deal, Edmunson, Field(18), Field(23), Garrett,
Henbest, Henderson, Jaquet, Jones, Kemp, Lake, LeFavour, Martinez,
Miller, Mitchell, Pasley-Stuart, Pence, Raybould, Ring, Ringo,
Rusche, Sayler(Callen), Shepherd(2), Shirley, Skippen, Smith(30),
Smith(24), Smylie, Snodgrass, Stevenson, Mr. Speaker
NAYS -- Anderson, Andrus, Barraclough, Barrett, Bayer, Bolz,
Bradford, Collins, Crow, Denney, Ellsworth(Ellsworth), Eskridge,
Hart, Harwood, Loertscher, Mathews, McGeachin, McKague, Moyle,
Nielsen, Nonini, Roberts, Rydalch, Sali, Schaefer, Shepherd(8), Wills
Absent and excused -- Trail, Wood
Floor Sponsor - Clark
Title apvd - to enrol
04/05 Rpt enrol - Sp signed
04/06 Pres signed - To Governor
04/15 Governor signed
Session Law Chapter 404
Effective: 07/01/05
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 386
BY WAYS AND MEANS COMMITTEE
1 AN ACT
2 RELATING TO CIGARETTE TAXES; AMENDING SECTION 63-2506, IDAHO CODE, TO REVISE
3 THE RATE OF THE CIGARETTE TAX EFFECTIVE JULY 1, 2005, UNTIL JUNE 30, 2007,
4 TO PROVIDE A CIGARETTE TAX RATE AFTER JULY 1, 2007, AND TO REVISE DISTRI-
5 BUTIONS; AMENDING SECTION 63-2509, IDAHO CODE, TO REVISE THE PERCENTAGE
6 THAT WHOLESALERS ARE COMPENSATED FOR AFFIXING STAMPS ON PACKAGES OF CIGA-
7 RETTES; AMENDING SECTION 63-2520, IDAHO CODE, TO REVISE THE DISTRIBUTION
8 FORMULA FOR CIGARETTE TAX MONEYS AND TO MAKE A TECHNICAL CORRECTION; AND
9 TO PROVIDE SEVERABILITY.
10 Be It Enacted by the Legislature of the State of Idaho:
11 SECTION 1. That Section 63-2506, Idaho Code, be, and the same is hereby
12 amended to read as follows:
13 63-2506. IMPOSITION OF TAX. (1) From June 1, 2003, through June 30 On and
14 after July 1, 2005, through June 30, 2007, a tax upon the purchase, storage,
15 use, consumption, handling, distribution or wholesale sale of cigarettes is
16 hereby imposed at the rate of fifty-seven cents (57¢) per package of twenty
17 (20) cigarettes, which tax shall be paid by the wholesaler, and collected by
18 the state tax commission. 5.1746¢ of the tax collected per package of twenty
19 (20) cigarettes shall be subject to appropriation to the public school income
20 fund to be utilized to facilitate and provide substance abuse programs in the
21 public school system. 5.1746¢ of the tax collected per package of twenty (20)
22 cigarettes shall be subject to appropriation to the department of juvenile
23 corrections for distribution to the counties to be utilized for county juve-
24 nile probation services.
25 (2) On and after July 1, 20057, a tax upon the purchase, storage, use,
26 consumption, handling, distribution or wholesale sale of cigarettes is hereby
27 imposed at the rate of twenty-eight cents (28¢) per package of twenty (20)
28 cigarettes, which tax shall be paid by the wholesaler, and collected by the
29 state tax commission. Five cents (5¢) of the tax collected per package of
30 twenty (20) cigarettes shall be subject to appropriation to the public school
31 income fund to be utilized to facilitate and provide substance abuse programs
32 in the public school system. Five cents (5¢) of the tax collected per package
33 of twenty (20) cigarettes shall be subject to appropriation to the department
34 of juvenile corrections for distribution to the counties to be utilized for
35 county juvenile probation services.
36 (3) Appropriated funds shall be distributed quarterly to the counties
37 based upon the percentage the population of the county bears to the population
38 of the state as a whole.
39 (4) The remaining moneys collected and those moneys not appropriated
40 under the provisions of this section shall be distributed as specified in sec-
41 tion 63-2520, Idaho Code.
42 SECTION 2. That Section 63-2509, Idaho Code, be, and the same is hereby
2
1 amended to read as follows:
2 63-2509. COMPENSATION FOR AFFIXING STAMPS. From June 1, 2003, through
3 June 30 On and after July 1, 2005, through June 30, 2007, wholesalers shall be
4 allowed as compensation for affixing stamps, two and sixty-one one hundredths
5 percent (2.61%) of the face value of the stamps purchased by them. On and
6 after July 1, 20057, wholesalers shall be allowed as compensation for affixing
7 stamps, five percent (5%) of the face value of the stamps purchased by them.
8 SECTION 3. That Section 63-2520, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-2520. DISTRIBUTION OF MONEYS COLLECTED. Revenues received from the
11 taxes imposed by this chapter, and any revenues received from licenses, per-
12 mits, penalties, interest, or deficiency additions, shall be distributed by
13 the tax commission as follows:
14 (a) An amount of money shall be distributed to the state refund account
15 sufficient to pay current refund claims. All refunds authorized under this
16 chapter by the commission shall be paid through the state refund account, and
17 those moneys are continuously appropriated.
18 (b) From July 1, 2003, through June 30 On and after July 1, 2005, through
19 June 30, 2007, the balance remaining with the state treasurer after deducting
20 the amount described in subsection (a) of this section shall be distributed as
21 follows:
22 (1) 17.315% of such balance shall be distributed to the permanent build-
23 ing account fund created by section 57-1108, Idaho Code.
24 (2) 0.43% of such balance shall be distributed to the central tumor reg-
25 istry account. The amount of money so distributed to the central tumor
26 registry account shall not exceed the fiscal year's appropriation, and at
27 such time as the appropriation has been distributed to the central tumor
28 registry account during any fiscal year, all such distributions in excess
29 of the appropriation shall be made instead to the general fund of the
30 state of Idaho.
31 (3) 10.7% of such balance shall be distributed to the cancer control
32 account created by section 57-1702, Idaho Code. Revenues received in the
33 cancer control account shall be paid over to the state treasurer by the
34 state tax commission to be distributed as follows:
35 (i) Such amounts as are appropriated for purposes specified in sec-
36 tion 57-1702, Idaho Code, shall be expended as appropriated;
37 (ii) Any balance remaining in the cancer control account on June 30
38 of any fiscal year after the amounts withdrawn by appropriation have
39 been deducted, shall be reserved for transfer to the general fund on
40 July 1 and the state controller shall order such transfer.
41 (4) 21.25% of such balance shall be distributed to the general fund of
42 the state of Idaho.
43 (54) All remaining moneys shall be distributed as follows: For the fiscal
44 year commencing July 1, 2003, and ending June 30, 2004, $23,500,000 shall
45 be distributed to the general fund of the state of Idaho and the remainder
46 shall be distributed to the economic recovery reserve fund created by sec-
47 tion 67-3520, Idaho Code. For the fiscal year commencing July 1, 2004, and
48 ending June 30, 2005, all
49 (i) $4,055,700 shall be distributed annually and shall be subject
50 to appropriation to the public school income fund to be utilized to
51 facilitate and provide substance abuse programs in the public school
52 system;
3
1 (ii) $4,055,700 shall be distributed annually and shall be subject
2 to appropriation to the department of juvenile corrections for dis-
3 tribution to the counties to be utilized for county juvenile proba-
4 tion services. Appropriated funds shall be distributed quarterly to
5 the counties based upon the percentage the population of the county
6 bears to the population of the state as a whole.
7 (5) All remaining moneys thereafter shall be distributed to the economic
8 recovery reserve fund created by section 67-3520, Idaho Code.
9 (c) On and after July 1, 20057, the balance remaining with the state
10 treasurer after deducting the amount described in subsection (a) of this sec-
11 tion shall be distributed as follows:
12 (1) 43.3% of such balance shall be distributed to the permanent building
13 fund created by section 57-1108, Idaho Code.
14 (2) 1% of such balance shall be distributed to the central tumor registry
15 account. The amount of money so distributed to the central tumor registry
16 account shall not exceed the fiscal year's appropriation, and at such time
17 as the appropriation has been distributed to the central tumor registry
18 account during any fiscal year, all such distributions in excess of the
19 appropriation shall be made instead to the general fund of the state of
20 Idaho.
21 (3) 2.5% of such balance shall be distributed to the cancer control
22 account created by section 57-1702, Idaho Code. Revenues received in the
23 cancer control account shall be paid over to the state treasurer by the
24 state tax commission to be distributed as follows:
25 (i) Such amounts as are appropriated for purposes specified in sec-
26 tion 57-1702, Idaho Code, shall be expended as appropriated;
27 (ii) Any balance remaining in the cancer control account on June 30
28 of any fiscal year after the amounts withdrawn by appropriation have
29 been deducted, shall be reserved for transfer to the general fund on
30 July 1 and the state controller shall order such transfer.
31 (4) All remaining moneys shall be distributed to the general fund of the
32 state of Idaho.
33 SECTION 4. SEVERABILITY. The provisions of this act are hereby declared
34 to be severable and if any provision of this act or the application of such
35 provision to any person or circumstance is declared invalid for any reason,
36 such declaration shall not affect the validity of the remaining portions of
37 this act.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
Moved by Cameron
Seconded by Bunderson
IN THE SENATE
SENATE AMENDMENT TO THE SENATE AMENDMENT TO H.B. NO. 386
1 AMENDMENT TO THE AMENDMENT TO THE BILL
2 On page 1 of the printed amendment, delete lines 4 through 41; delete
3 pages 2 and on page 3, delete lines 1 through 16 and insert:
4 ""SECTION 1. That Section 63-2506, Idaho Code, be, and the same is hereby
5 amended to read as follows:
6 63-2506. IMPOSITION OF TAX. (1) From June 1, 2003, through June 30 On and
7 after July 1, 2005, a tax upon the purchase, storage, use, consumption, handl-
8 ing, distribution or wholesale sale of cigarettes is hereby imposed at the
9 rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which
10 tax shall be paid by the wholesaler, and collected by the state tax commis-
11 sion. 5.1746¢ of the tax collected per package of twenty (20) cigarettes shall
12 be subject to appropriation to the public school income fund to be utilized to
13 facilitate and provide substance abuse programs in the public school system.
14 5.1746¢ of the tax collected per package of twenty (20) cigarettes shall be
15 subject to appropriation to the department of juvenile corrections for distri-
16 bution to the counties to be utilized for county juvenile probation services.
17 (2) On and after July 1, 2005, a tax upon the purchase, storage, use,
18 consumption, handling, distribution or wholesale sale of cigarettes is hereby
19 imposed at the rate of twenty-eight cents (28¢) per package of twenty (20)
20 cigarettes, which tax shall be paid by the wholesaler, and collected by the
21 state tax commission. Five cents (5¢) of the tax collected per package of
22 twenty (20) cigarettes shall be subject to appropriation to the public school
23 income fund to be utilized to facilitate and provide substance abuse programs
24 in the public school system. Five cents (5¢) of the tax collected per package
25 of twenty (20) cigarettes shall be subject to appropriation to the department
26 of juvenile corrections for distribution to the counties to be utilized for
27 county juvenile probation services.
28 (3) Appropriated funds shall be distributed quarterly to the counties
29 based upon the percentage the population of the county bears to the population
30 of the state as a whole.
31 (43) The remaining moneys collected and those moneys not appropriated
32 under the provisions of this section shall be distributed as specified in sec-
33 tion 63-2520, Idaho Code.
34 SECTION 2. That Section 63-2509, Idaho Code, be, and the same is hereby
35 amended to read as follows:
36 63-2509. COMPENSATION FOR AFFIXING STAMPS. From June 1, 2003, through
37 June 30, 2005, wholesalers shall be allowed as compensation for affixing
38 stamps, two and sixty-one one hundredths percent (2.61%) of the face value of
39 the stamps purchased by them. On and after July 1, 2005, wholesalers shall be
40 allowed as compensation for affixing stamps, five three and three-tenths per-
41 cent (53.3%) of the face value of the stamps purchased by them.
2
1 SECTION 3. That Section 63-2520, Idaho Code, be, and the same is hereby
2 amended to read as follows:
3 63-2520. DISTRIBUTION OF MONEYS COLLECTED. Revenues received from the
4 taxes imposed by this chapter, and any revenues received from licenses, per-
5 mits, penalties, interest, or deficiency additions, shall be distributed by
6 the tax commission as follows:
7 (a) An amount of money shall be distributed to the state refund account
8 sufficient to pay current refund claims. All refunds authorized under this
9 chapter by the commission shall be paid through the state refund account, and
10 those moneys are continuously appropriated.
11 (b) From July 1, 2003, through June 30 On and after July 1, 2005, the
12 balance remaining with the state treasurer after deducting the amount
13 described in subsection (a) of this section shall be distributed as follows:
14 (1) 17.3% of such balance shall be distributed to the permanent building
15 account fund created by section 57-1108, Idaho Code.
16 (2) 0.4% of such balance shall be distributed to the central tumor regis-
17 try account. The amount of money so distributed to the central tumor reg-
18 istry account shall not exceed the fiscal year's appropriation, and at
19 such time as the appropriation has been distributed to the central tumor
20 registry account during any fiscal year, all such distributions in excess
21 of the appropriation shall be made instead to the general fund of the
22 state of Idaho.
23 (3) 1% of such balance shall be distributed to the cancer control account
24 created by section 57-1702, Idaho Code. Revenues received in the cancer
25 control account shall be paid over to the state treasurer by the state tax
26 commission to be distributed as follows:
27 (i) Such amounts as are appropriated for purposes specified in sec-
28 tion 57-1702, Idaho Code, shall be expended as appropriated;
29 (ii) Any balance remaining in the cancer control account on June 30
30 of any fiscal year after the amounts withdrawn by appropriation have
31 been deducted, shall be reserved for transfer to the general fund on
32 July 1 and the state controller shall order such transfer.
33 (4) 21.25% of such balance shall be distributed to the general fund of
34 the state of Idaho for the fiscal year commencing July 1, 2005 through
35 June 30, 2006.
36 (5) All remaining moneys shall be distributed as follows: For the fiscal
37 year commencing July 1, 20035, and ending June 30, 20046, $23,500,000
38 shall be distributed to the general fund of the state of Idaho and the
39 remainder all moneys shall be distributed to the economic recovery reserve
40 fund created by section 67-3520, Idaho Code. For fiscal years on and after
41 July 1, 2006, all moneys shall be distributed to the permanent building
42 fund with the moneys to be used for the repair, remodel and restoration of
43 the state capitol building and state facilities pertaining to the capitol
44 restoration until such time as the capitol restoration is adequately
45 funded as certified by the director of the department of administration.
46 Thereafter all moneys shall be distributed to the economic recovery
47 reserve fund created by section 67-3520, Idaho Code. For the fiscal year
48 commencing July 1, 2004, and ending June 30, 2005, all remaining moneys
49 shall be distributed to the economic recovery reserve fund created by sec-
50 tion 67-3520, Idaho Code.
51 (c) On and after July 1, 2005, the balance remaining with the state trea-
52 surer after deducting the amount described in subsection (a) of this section
53 shall be distributed as follows:
54 (1) 43.3% of such balance shall be distributed to the permanent building
3
1 fund created by section 57-1108, Idaho Code.
2 (2) 1% of such balance shall be distributed to the central tumor registry
3 account. The amount of money so distributed to the central tumor registry
4 account shall not exceed the fiscal year's appropriation, and at such time
5 as the appropriation has been distributed to the central tumor registry
6 account during any fiscal year, all such distributions in excess of the
7 appropriation shall be made instead to the general fund of the state of
8 Idaho.
9 (3) 2.5% of such balance shall be distributed to the cancer control
10 account created by section 57-1702, Idaho Code. Revenues received in the
11 cancer control account shall be paid over to the state treasurer by the
12 state tax commission to be distributed as follows:
13 (i) Such amounts as are appropriated for purposes specified in sec-
14 tion 57-1702, Idaho Code, shall be expended as appropriated;
15 (ii) Any balance remaining in the cancer control account on June 30
16 of any fiscal year after the amounts withdrawn by appropriation have
17 been deducted, shall be reserved for transfer to the general fund on
18 July 1 and the state controller shall order such transfer.
19 (4) All remaining moneys shall be distributed to the general fund of the
20 state of Idaho.".".
21 AMENDMENT TO THE CORRECTION TO TITLE
22 On page 3, delete lines 18 through 22 and insert:
23 "On page 1, delete lines 3 through 9 and insert: "THE RATE OF THE CIGA-
24 RETTE TAX EFFECTIVE JULY 1, 2005, AND TO REVISE DISTRIBUTIONS; AMENDING SEC-
25 TION 63-2509, IDAHO CODE, TO REVISE PROVISIONS APPLICABLE TO COMPENSATION FOR
26 AFFIXING STAMPS; AND AMENDING SECTION 63-2520, IDAHO CODE, TO REVISE THE DIS-
27 TRIBUTION FORMULA FOR CERTAIN CIGARETTE TAX MONEYS.".".
4
Moved by Bunderson
Seconded by Davis
IN THE SENATE
SENATE AMENDMENT TO H.B. NO. 386
1 AMENDMENT TO THE BILL
2 On page 1 of the printed bill, delete lines 11 through 42; delete pages 2
3 and 3 and insert:
4 "SECTION 1. That Section 63-2506, Idaho Code, be, and the same is hereby
5 amended to read as follows:
6 63-2506. IMPOSITION OF TAX. (1) From June 1, 2003, through June 30 On and
7 after July 1, 2005, a tax upon the purchase, storage, use, consumption, handl-
8 ing, distribution or wholesale sale of cigarettes is hereby imposed at the
9 rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which
10 tax shall be paid by the wholesaler, and collected by the state tax commis-
11 sion. 5.1746¢ of the tax collected per package of twenty (20) cigarettes shall
12 be subject to appropriation to the public school income fund to be utilized to
13 facilitate and provide substance abuse programs in the public school system.
14 5.1746¢ of the tax collected per package of twenty (20) cigarettes shall be
15 subject to appropriation to the department of juvenile corrections for distri-
16 bution to the counties to be utilized for county juvenile probation services.
17 (2) On and after July 1, 2005, a tax upon the purchase, storage, use,
18 consumption, handling, distribution or wholesale sale of cigarettes is hereby
19 imposed at the rate of twenty-eight cents (28¢) per package of twenty (20)
20 cigarettes, which tax shall be paid by the wholesaler, and collected by the
21 state tax commission. Five cents (5¢) of the tax collected per package of
22 twenty (20) cigarettes shall be subject to appropriation to the public school
23 income fund to be utilized to facilitate and provide substance abuse programs
24 in the public school system. Five cents (5¢) of the tax collected per package
25 of twenty (20) cigarettes shall be subject to appropriation to the department
26 of juvenile corrections for distribution to the counties to be utilized for
27 county juvenile probation services.
28 (3) Appropriated funds shall be distributed quarterly to the counties
29 based upon the percentage the population of the county bears to the population
30 of the state as a whole.
31 (43) The remaining moneys collected and those moneys not appropriated
32 under the provisions of this section shall be distributed as specified in sec-
33 tion 63-2520, Idaho Code.
34 SECTION 2. That Section 63-2509, Idaho Code, be, and the same is hereby
35 amended to read as follows:
36 63-2509. COMPENSATION FOR AFFIXING STAMPS. From June 1, 2003, through
37 June 30, 2005, wholesalers shall be allowed as compensation for affixing
38 stamps, two and sixty-one one hundredths percent (2.61%) of the face value of
39 the stamps purchased by them. On and after July 1, 2005, wholesalers shall be
40 allowed as compensation for affixing stamps, five four percent (54%) of the
41 face value of the stamps purchased by them.
42 SECTION 3. That Section 63-2520, Idaho Code, be, and the same is hereby
43 amended to read as follows:
5
1 63-2520. DISTRIBUTION OF MONEYS COLLECTED. Revenues received from the
2 taxes imposed by this chapter, and any revenues received from licenses, per-
3 mits, penalties, interest, or deficiency additions, shall be distributed by
4 the tax commission as follows:
5 (a) An amount of money shall be distributed to the state refund account
6 sufficient to pay current refund claims. All refunds authorized under this
7 chapter by the commission shall be paid through the state refund account, and
8 those moneys are continuously appropriated.
9 (b) From July 1, 2003, through June 30 On and after July 1, 2005, the
10 balance remaining with the state treasurer after deducting the amount
11 described in subsection (a) of this section shall be distributed as follows:
12 (1) 17.3% of such balance shall be distributed to the permanent building
13 account fund created by section 57-1108, Idaho Code.
14 (2) 0.4% of such balance shall be distributed to the central tumor regis-
15 try account. The amount of money so distributed to the central tumor reg-
16 istry account shall not exceed the fiscal year's appropriation, and at
17 such time as the appropriation has been distributed to the central tumor
18 registry account during any fiscal year, all such distributions in excess
19 of the appropriation shall be made instead to the general fund of the
20 state of Idaho.
21 (3) 1% of such balance shall be distributed to the cancer control account
22 created by section 57-1702, Idaho Code. Revenues received in the cancer
23 control account shall be paid over to the state treasurer by the state tax
24 commission to be distributed as follows:
25 (i) Such amounts as are appropriated for purposes specified in sec-
26 tion 57-1702, Idaho Code, shall be expended as appropriated;
27 (ii) Any balance remaining in the cancer control account on June 30
28 of any fiscal year after the amounts withdrawn by appropriation have
29 been deducted, shall be reserved for transfer to the general fund on
30 July 1 and the state controller shall order such transfer.
31 (4) 21.25% of such balance shall be distributed to the general fund of
32 the state of Idaho.
33 (5) All remaining moneys shall be distributed as follows: For the fiscal
34 year commencing July 1, 20035, and ending June 30, 20046, $23,500,000
35 shall be distributed to the general fund of the state of Idaho and the
36 remainder all moneys shall be distributed to the economic recovery reserve
37 fund created by section 67-3520, Idaho Code. For fiscal years on and after
38 July 1, 2006, all moneys shall be distributed to the permanent building
39 fund with the moneys to be utilized for repair, remodeling and
40 refurbishing of the state capitol building and for repair, remodeling and
41 refurbishing of other buildings in the state capitol mall complex. For the
42 fiscal year commencing July 1, 2004, and ending June 30, 2005, all remain-
43 ing moneys shall be distributed to the economic recovery reserve fund cre-
44 ated by section 67-3520, Idaho Code.
45 (c) On and after July 1, 2005, the balance remaining with the state trea-
46 surer after deducting the amount described in subsection (a) of this section
47 shall be distributed as follows:
48 (1) 43.3% of such balance shall be distributed to the permanent building
49 fund created by section 57-1108, Idaho Code.
50 (2) 1% of such balance shall be distributed to the central tumor registry
51 account. The amount of money so distributed to the central tumor registry
52 account shall not exceed the fiscal year's appropriation, and at such time
53 as the appropriation has been distributed to the central tumor registry
54 account during any fiscal year, all such distributions in excess of the
55 appropriation shall be made instead to the general fund of the state of
6
1 Idaho.
2 (3) 2.5% of such balance shall be distributed to the cancer control
3 account created by section 57-1702, Idaho Code. Revenues received in the
4 cancer control account shall be paid over to the state treasurer by the
5 state tax commission to be distributed as follows:
6 (i) Such amounts as are appropriated for purposes specified in sec-
7 tion 57-1702, Idaho Code, shall be expended as appropriated;
8 (ii) Any balance remaining in the cancer control account on June 30
9 of any fiscal year after the amounts withdrawn by appropriation have
10 been deducted, shall be reserved for transfer to the general fund on
11 July 1 and the state controller shall order such transfer.
12 (4) All remaining moneys shall be distributed to the general fund of the
13 state of Idaho.".
14 CORRECTION TO TITLE
15 On page 1, delete lines 3 through 9 and insert: "THE RATE OF THE CIGARETTE
16 TAX EFFECTIVE JULY 1, 2005, AND TO REVISE DISTRIBUTIONS; AMENDING SECTION
17 63-2509, IDAHO CODE, TO REVISE PROVISIONS APPLICABLE TO COMPENSATION FOR
18 AFFIXING STAMPS; AND AMENDING SECTION 63-2520, IDAHO CODE, TO REVISE THE DIS-
19 TRIBUTION FORMULA FOR CERTAIN CIGARETTE TAX MONEYS.".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 386, As Amended in the Senate, As Amended in the Senate
BY WAYS AND MEANS COMMITTEE
1 AN ACT
2 RELATING TO CIGARETTE TAXES; AMENDING SECTION 63-2506, IDAHO CODE, TO REVISE
3 THE RATE OF THE CIGARETTE TAX EFFECTIVE JULY 1, 2005, AND TO REVISE DIS-
4 TRIBUTIONS; AMENDING SECTION 63-2509, IDAHO CODE, TO REVISE PROVISIONS
5 APPLICABLE TO COMPENSATION FOR AFFIXING STAMPS; AND AMENDING SECTION
6 63-2520, IDAHO CODE, TO REVISE THE DISTRIBUTION FORMULA FOR CERTAIN CIGA-
7 RETTE TAX MONEYS.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-2506, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-2506. IMPOSITION OF TAX. (1) From June 1, 2003, through June 30 On and
12 after July 1, 2005, a tax upon the purchase, storage, use, consumption, handl-
13 ing, distribution or wholesale sale of cigarettes is hereby imposed at the
14 rate of fifty-seven cents (57¢) per package of twenty (20) cigarettes, which
15 tax shall be paid by the wholesaler, and collected by the state tax commis-
16 sion. 5.1746¢ of the tax collected per package of twenty (20) cigarettes shall
17 be subject to appropriation to the public school income fund to be utilized to
18 facilitate and provide substance abuse programs in the public school system.
19 5.1746¢ of the tax collected per package of twenty (20) cigarettes shall be
20 subject to appropriation to the department of juvenile corrections for distri-
21 bution to the counties to be utilized for county juvenile probation services.
22 (2) On and after July 1, 2005, a tax upon the purchase, storage, use,
23 consumption, handling, distribution or wholesale sale of cigarettes is hereby
24 imposed at the rate of twenty-eight cents (28¢) per package of twenty (20)
25 cigarettes, which tax shall be paid by the wholesaler, and collected by the
26 state tax commission. Five cents (5¢) of the tax collected per package of
27 twenty (20) cigarettes shall be subject to appropriation to the public school
28 income fund to be utilized to facilitate and provide substance abuse programs
29 in the public school system. Five cents (5¢) of the tax collected per package
30 of twenty (20) cigarettes shall be subject to appropriation to the department
31 of juvenile corrections for distribution to the counties to be utilized for
32 county juvenile probation services.
33 (3) Appropriated funds shall be distributed quarterly to the counties
34 based upon the percentage the population of the county bears to the population
35 of the state as a whole.
36 (43) The remaining moneys collected and those moneys not appropriated
37 under the provisions of this section shall be distributed as specified in sec-
38 tion 63-2520, Idaho Code.
39 SECTION 2. That Section 63-2509, Idaho Code, be, and the same is hereby
40 amended to read as follows:
41 63-2509. COMPENSATION FOR AFFIXING STAMPS. From June 1, 2003, through
2
1 June 30, 2005, wholesalers shall be allowed as compensation for affixing
2 stamps, two and sixty-one one hundredths percent (2.61%) of the face value of
3 the stamps purchased by them. On and after July 1, 2005, wholesalers shall be
4 allowed as compensation for affixing stamps, five three and three-tenths per-
5 cent (53.3%) of the face value of the stamps purchased by them.
6 SECTION 3. That Section 63-2520, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-2520. DISTRIBUTION OF MONEYS COLLECTED. Revenues received from the
9 taxes imposed by this chapter, and any revenues received from licenses, per-
10 mits, penalties, interest, or deficiency additions, shall be distributed by
11 the tax commission as follows:
12 (a) An amount of money shall be distributed to the state refund account
13 sufficient to pay current refund claims. All refunds authorized under this
14 chapter by the commission shall be paid through the state refund account, and
15 those moneys are continuously appropriated.
16 (b) From July 1, 2003, through June 30 On and after July 1, 2005, the
17 balance remaining with the state treasurer after deducting the amount
18 described in subsection (a) of this section shall be distributed as follows:
19 (1) 17.3% of such balance shall be distributed to the permanent building
20 account fund created by section 57-1108, Idaho Code.
21 (2) 0.4% of such balance shall be distributed to the central tumor regis-
22 try account. The amount of money so distributed to the central tumor reg-
23 istry account shall not exceed the fiscal year's appropriation, and at
24 such time as the appropriation has been distributed to the central tumor
25 registry account during any fiscal year, all such distributions in excess
26 of the appropriation shall be made instead to the general fund of the
27 state of Idaho.
28 (3) 1% of such balance shall be distributed to the cancer control account
29 created by section 57-1702, Idaho Code. Revenues received in the cancer
30 control account shall be paid over to the state treasurer by the state tax
31 commission to be distributed as follows:
32 (i) Such amounts as are appropriated for purposes specified in sec-
33 tion 57-1702, Idaho Code, shall be expended as appropriated;
34 (ii) Any balance remaining in the cancer control account on June 30
35 of any fiscal year after the amounts withdrawn by appropriation have
36 been deducted, shall be reserved for transfer to the general fund on
37 July 1 and the state controller shall order such transfer.
38 (4) 21.25% of such balance shall be distributed to the general fund of
39 the state of Idaho for the fiscal year commencing July 1, 2005 through
40 June 30, 2006.
41 (5) All remaining moneys shall be distributed as follows: For the fiscal
42 year commencing July 1, 20035, and ending June 30, 20046, $23,500,000
43 shall be distributed to the general fund of the state of Idaho and the
44 remainder all moneys shall be distributed to the economic recovery reserve
45 fund created by section 67-3520, Idaho Code. For fiscal years on and after
46 July 1, 2006, all moneys shall be distributed to the permanent building
47 fund with the moneys to be used for the repair, remodel and restoration of
48 the state capitol building and state facilities pertaining to the capitol
49 restoration until such time as the capitol restoration is adequately
50 funded as certified by the director of the department of administration.
51 Thereafter all moneys shall be distributed to the economic recovery
52 reserve fund created by section 67-3520, Idaho Code. For the fiscal year
53 commencing July 1, 2004, and ending June 30, 2005, all remaining moneys
3
1 shall be distributed to the economic recovery reserve fund created by sec-
2 tion 67-3520, Idaho Code.
3 (c) On and after July 1, 2005, the balance remaining with the state trea-
4 surer after deducting the amount described in subsection (a) of this section
5 shall be distributed as follows:
6 (1) 43.3% of such balance shall be distributed to the permanent building
7 fund created by section 57-1108, Idaho Code.
8 (2) 1% of such balance shall be distributed to the central tumor registry
9 account. The amount of money so distributed to the central tumor registry
10 account shall not exceed the fiscal year's appropriation, and at such time
11 as the appropriation has been distributed to the central tumor registry
12 account during any fiscal year, all such distributions in excess of the
13 appropriation shall be made instead to the general fund of the state of
14 Idaho.
15 (3) 2.5% of such balance shall be distributed to the cancer control
16 account created by section 57-1702, Idaho Code. Revenues received in the
17 cancer control account shall be paid over to the state treasurer by the
18 state tax commission to be distributed as follows:
19 (i) Such amounts as are appropriated for purposes specified in sec-
20 tion 57-1702, Idaho Code, shall be expended as appropriated;
21 (ii) Any balance remaining in the cancer control account on June 30
22 of any fiscal year after the amounts withdrawn by appropriation have
23 been deducted, shall be reserved for transfer to the general fund on
24 July 1 and the state controller shall order such transfer.
25 (4) All remaining moneys shall be distributed to the general fund of the
26 state of Idaho.
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STATEMENT OF PURPOSE
RS15205C1
This legislation amends current law to extend the current
cigarette tax rate of 57 cents per pack through June 30,
2007. On July 1, 2007, the tax rate would revert to 28
cents per pack. The legislation also specifies the
distribution of the revenues from the cigarette tax.
FISCAL NOTE
This legislation will have a negative impact on the General
Fund of approximately $8M dollars. However, the
distribution formula in the legislation will distribute
approximately $30.1M dollars to the state Economic Recovery
Reserve Fund. The legislature will decide the distribution
of monies in that fund, which may include distributions to
the General Fund.
Contact:
Name: Rep. Jim Clark
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 386