Attorney General No.

SA87RF0028

Secretary of State No.

419

Description

CIGARETTE AND TOBACCO TAX. BENEFIT FUND. CONSTITUTIONAL AMENDMENT. INITIATIVE STATUTE. Imposes additional tax upon cigarette distributors of one and one-fourth cents (1 and 1/4 cents) for each cigarette distributed. Imposes tax upon distributors of other tobacco products which is equivalent to combined rate of tax imposed on cigarettes. Directs State Board of Equalization to determine this tax annually. Places moneys raised in special account which can only be used for: treatment; research of tobacco related diseases; school and community health education programs about tobacco; fire prevention; and environmental conservation and damage restoration programs. Declares revenues not subject to appropriations limit. Summary of estimate by Legislative Analyst and Director of Finance of fiscal impact on state and local governments: If adopted in November 1988, will produce approximately $320 million in special fund revenues in 1988-89 (part-year) and $650 million in 1989-90 (first full-year). Annual administrative costs are estimated at $500,000. There will be no substantial net effect on sales tax revenues to the state, cities and counties.

Proponents

Neil C. Andrews American Cancer Society, 1029 K Street Mall, Suite 44, Sacramento, California 95814 (916) 448-0500; Carolyn Martin, 1077 Castec, Sacramento, California 95864

Date

12-4-1987

Document Type

Initiative

Qualified

Qualified

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