Proposition Summary

CIGARETTE AND TOBACCO TAX. BENEFIT FUND. INITIATIVE CONSTITUTIONAL AMENDMENT AND STATUTE. Imposes additional tax upon cigarette distributors of one and one-fourth cents (1 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 Legislative Analyst's estimate of net state and local government fiscal impact: Will raise additional state revenues of approximately $300 million in 1988-89 (part year) and $600 million in 1989-90 (first fully year). These revenue increases would decline gradually in subsequent years. Annual administrative costs are estimated at $500,000 in 1988-89 and $300,000 in subsequent years. There would be no substantial net effect on sales and excise tax revenues to the state, cities, and counties.

Proposition Number

99

Year

1988

Document Type

Proposition

Pass/Fail

Pass

Popular Vote Results

Y: 5607387; B: 58.17; N: 4032644; B: 41.83

Election Type

General Election

Proposition Type

Initiative

Relevant Case

County of San Diego v. State: 15 Cal. 4th 68: 931 P.2d 312: 61 Cal. Rptr. 2d 134, 1997; Rossi v. Brown: 9 Cal. 4th 688: 889 P.2d 557: 38 Cal. Rptr. 2d 363, 1995; Kennedy Wholesale, Inc. v. State Bd. of Equalization: 53 Cal. 3d 245: 806 P.2d 1360: 279 Cal. Rptr. 325, 1991; Americans v. State: 51 Cal. App. 4th 743: 59 Cal. Rptr. 2d 416, 1997; American Lung Ass'n v. Wilson: 51 Cal. App. 4th 743: 59 Cal. Rptr. 2d 428, 1996; Tailfeather v. Board of Supervisors of Los Angeles County: 48 Cal. App. 4th 1223: 56 Cal. Rptr. 2d 255, 1996; State Compensation Ins. Fund v. State Bd. of Equalization: 14 Cal. App. 4th 1295: 18 Cal. Rptr. 2d 526, 1993; League of Women Voters v. Eu: 7 Cal. App. 4th 649: 9 Cal. Rptr. 2d 416, 1992; Kennedy Wholesale, Inc. v. Board of Equalization: 227 Cal. App. 3d 228: 265 Cal. Rptr. 195, 1990

Code Sections Affected

Amended Cal. Const. art. XIIIB, section 12, Amended Cal. Rev. & Tax. Code sections 30121, et seq.

For Author

Jesse Steinfeld, M.D., Surgeon General (Ret.); Neil C. Andrews, M.D., President, American Cancer Society, California Division; Patricia A. Schifferle, Regional Director, The Wilderness Society, California/Nevada Region

Against Author

Paul Gann, President, The People's Advocate; Vincent Calderon, National Chairman, Latino Peace Officers Association; Richard Floyd, Member of the Assembly, 53rd District Chairman, Governmental Organization Committee

Rebuttal Author

Paul Gann, President, The People's Advocate; Vincent Calderon, National Chairman, Latino Peace Officers Association; William Baker, Member of the Assembly, 15th District Vice Chairman, Ways and Means Committee

Rebuttal Against Author

John Van De Kamp, Attorney General, State of California; Carol Kawanami, Immediate Past President, American Lung Association; Richard V. Loya, Coordinator, California Association of School Health Educators and Health Teacher

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