STATE OF NEW YORK
        ________________________________________________________________________
                                          6752
                    IN SENATE
                                    February 16, 2016
                                       ___________
        Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        AN ACT to amend the tax law, in relation to establishing a  special  fee
          on  firearms, rifles and shotguns; and to amend the state finance law,
          in relation to establishing the gun violence research fund
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section 1. The tax law is amended by adding a new article 28-C to read
     2  as follows:
     3                                ARTICLE 28-C
     4                SPECIAL FEE ON FIREARMS, RIFLES AND SHOTGUNS
     5  Section 1180. Special fee on firearms, rifles and shotguns.
     6    §  1180.  Special  fee  on firearms, rifles and shotguns.  (a) For the
     7  purposes of this section the terms  "firearm",  "rifle",  and  "shotgun"
     8  shall  have  the  same meaning as defined in section 265.00 of the penal
     9  law.
    10    (b) (1) There is hereby imposed and there shall be paid a fee upon the
    11  receipts from every retail sales of, or use of, each firearm, rifle,  or
    12  shotgun.  The  amount of the fee shall be five dollars for each firearm,
    13  rifle, or shotgun purchased.
    14    (2)(i) Such fee shall be collected  by  the  vendor  of  the  firearm,
    15  rifle, or shotgun from the purchaser of the firearm, rifle, or shotgun.
    16    (ii)  Where the fee imposed under paragraph one of this subdivision is
    17  not required to be collected by the vendor  under  subparagraph  (i)  of
    18  this  paragraph,  the purchaser of such firearm, rifle, or shotgun shall
    19  remit such fee directly to the commissioner.
    20    (3) (i) Every person required to collect the  fee  under  subparagraph
    21  (i) of paragraph two of this subdivision shall file a return and pay the
    22  fee  required to be collected to the commissioner on or before the twen-
    23  tieth day after the close of the quarterly period in which the  firearm,
    24  rifle, or shotgun was purchased, as such period is described in subdivi-
    25  sion (b) of section eleven hundred thirty-six of this chapter.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13570-07-6