Committee: Full Council Author: Melanie Knight
Date: 3-06-06 Committee Date: 3-13-06 Sponsor. Meredith Fraley
An Act
Legislative Act 5-06
A LEGISLATIVE ACT AMENDING TITLE 68 CHAPTER 4 OF THE CHEROKEE I NATION CODE ANNOTATED - TOBACCO TAX; AND ADDING DEFINITIONS
BE IT ENACTED BY THE CHEROKEE NATION:
Section 1. Title and Codification
This tact shall be known as the "Tobacco Tax Act of 2005" and codified as
(Title) (Section) of the Cherokee Nation Code Annotated (CNCA).
Section 2. Purpose
This Act is to establish a surtax on certain tobacco sales, intended to further reduce the smoking rate within the Cherokee Nation, thus lowering health care costs. Revenues generated under this Act will be utilized to extend and enhance governmental services to the Cherokee people, specifically earmarked for prevention and treatment of diabetes and cancer.
Section 3. Legislative History
CNCA Chapter 4 contains existing Tobacco Tax provisions. The Tobacco Compact between the Cherokee Nation and the State of Oklahoma was filed with the Oklahoma Secretary of State on February 10, 2004,
Section 4. Definitions
The definition of -Contraband" is hereby added to 68 CNCA 41 as:
-Contraband" means any cigarette, tobacco or related products upon which all applicable Cherokee Nation taxes have not been paid.
Section 5. Substantive provisions
I . The following sections of CNCA Title 68 shall be amended as follows:
5. Distribution of tax revenue
A. At least seventy-five percent (75%) of all tax appropriations, except as
provided in part B. of this section, shall be dedicated for the purpose of Education, Health and Human Services, Housing Program and Projects and Economic Development.
B. One hundred percent 110(1%) 0(1%) of the surtax collected by the Commission under 68
CNCA ?42 B. shall be allocated and made available until expended or initiatives administered by the Nation to prevent and treat diabetes and cancer.
? 42. Tax on cigarettes
A. There is ...
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