Amend the amendment bearing document number 3516R079.KM.GH, as and if amended, by adding an appropriately numbered SECTION to read:
/ SECTION __. Article 5, Chapter 21, Title 12 of the 1976 Code is amended by adding:
"Section 12-21-630. (A) Effective July 1, 2017, there is imposed a surtax on cigarettes subject to the tax imposed pursuant to Sections 12-21-620(A) and 12-21-625(A) in an amount equal to five and fifteen hundredths cents on each cigarette.
(B) Notwithstanding another provision of law providing for the crediting of the revenues of license or other taxes, the revenue of the surtax imposed pursuant to this section must be credited to the general fund.
(C) For all purposes of reporting, payment, collection, and enforcement, the surtax imposed by this section is deemed to be imposed pursuant to Section 12-21-620.
(D) For purposes of this section, 'cigarette' means:
(1) any roll for smoking containing tobacco or any substitute for tobacco wrapped in paper or in any substance other than a tobacco leaf; or
(2) any roll for smoking containing tobacco or any substitute for tobacco, wrapped in any substance, weighing three pounds per thousand or less, however labeled or named, which because of its appearance, size, type of tobacco used in the filler, or its packaging, pricing, marketing, or labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in item (1)." /
Renumber sections to conform.
Amend title to conform.