NY A11172

Authorizes municipalities to levy an excise tax on sales of tobacco products other than cigarettes, capped at 10% of purchase price, to fund public housing subsidies.

Allows cities with populations of one million or more to adopt local laws to administer, collect, and enforce tobacco excise taxes using methods consistent with cigarette tax administration, including issuing tax warrants and creating liens on property.

Requires revenues from tobacco excise taxes in cities with populations of one million or more to be deposited in the general fund with an equal amount directed to public housing purposes in the same or following fiscal year.

Authorizes cities with one million or more residents to provide review procedures for tobacco excise tax determinations through the same mechanisms and tribunals used for cigarette tax review, including conciliation procedures.

Exempts tobacco excise tax revenues in cities with one million or more residents from the separate accounting requirements applied to other municipal taxes authorized under the public housing law.