Bill Number: S.B. 1519
Dalessandro Floor Amendment
Reference to: COMMERCE AND PUBLIC SAFETY Committee amendment
Amendment drafted by: Leg. Council
FLOOR AMENDMENT EXPLANATION
Firearm and Ammunition Excise Tax
· Subjects Federally Licensed Firearm Dealers to a firearm and ammunition excise tax (FAET), levied at 15% of the gross proceeds of sales or gross income derived from the retail sales of firearms and ammunition for firearms.
· Requires the Department of Revenue to administer the FAET.
·
Stipulates
the FAET is in addition to state and local transaction privilege taxes.
· Requires DOR to deposit 50% of the tax collections to the Counselors on Campus Fund and 50% to the Gun Violence Victims Restitution and Assistance Fund.
Counselors on Campus Fund
· Establishes the Counselors on Campus Fund.
· Requires the Department of Education administer the Fund.
· Requires Fund monies to be used to fund school district programs that place counselors and social workers on school campuses.
· Subjects the Fund to legislative appropriation.
Gun Violence Victims Restitution and Assistance Fund
· Establishes the Gun Violence Victims Restitution and Assistance Fund.
· Requires the Arizona Criminal Justice Commission (ACJC) to administer the Fund.
· Requires monies in the Fund be awarded by ACJC to public and private agencies to establish, maintain and support programs that compensate and assist victims of gun violence.
· Requires ACJC to adopt rules to allocate Fund monies.
Second Regular Session S.B. 1519
DALESSANDRO FLOOR AMENDMENT
SENATE AMENDMENTS TO S.B. 1519
(Reference to COMMERCE AND PUBLIC SAFETY Committee amendment)
Page 27, between lines 21 and 22, insert:
"Sec. 9. Title 15, chapter 2, article 2, Arizona Revised Statutes, is amended by adding section 15-249.12, to read:
15-249.12. Counselors on campus fund
The counselors on campus fund is established consisting of monies deposited in the fund pursuant to section 42‑5453, subsection D, paragraph 1 and any other monies appropriated by the legislature. Monies in the fund shall be used to fund school district programs that place counselors and social workers on school campuses. The department of education shall administer the fund. Monies in the fund are subject to legislative appropriation."
Page 80, between lines 12 and 13, insert:
"Sec. 19. Section 41-2405, Arizona Revised Statutes, is amended to read:
41-2405. Arizona criminal justice commission; powers and duties; staff
A. The Arizona criminal justice commission shall:
1. Monitor the progress and implementation of new and continuing criminal justice legislation.
2. Facilitate research among criminal justice agencies and maintain criminal justice system information.
3. Facilitate coordinated statewide efforts to improve criminal justice information and data sharing.
4. Prepare for the governor a biennial criminal justice system review report. The report shall contain:
(a) An analysis of all criminal justice programs created by the legislature in the preceding two years.
(b) An analysis of the effectiveness of the criminal code, with a discussion of any problems and recommendations for revisions if deemed necessary.
(c) A study of the level of activity in the several areas of the criminal justice system, with recommendations for redistribution of criminal justice revenues if deemed necessary.
(d) An overall review of the entire criminal justice system, including crime prevention, criminal apprehension, prosecution, court administration and incarceration at the state and local levels as well as funding needs for the system.
(e) Recommendations for constitutional, statutory and administrative revisions that are necessary to develop and maintain a cohesive and effective criminal justice system.
5. Provide supplemental reports on criminal justice issues of special timeliness.
6. In coordination with other governmental agencies, gather information on programs that are designed to effectuate community crime prevention and education using citizen participation and on programs for alcohol and drug abuse prevention, education and treatment and disseminate that information to the public, political subdivisions, law enforcement agencies and the legislature.
7. Make recommendations to the legislature and the governor regarding the purposes and formula for allocation of fund monies as provided in section 41‑2401, subsection D and section 41‑2402 through the biennial agency budget request.
8. Adopt rules for the purpose of allocating fund monies as provided in sections 41‑2401, 41‑2402, and 41‑2407 and 41‑2407.01 that are consistent with the purposes set forth in those sections and that promote effective and efficient use of the monies.
9. Make reports to the governor and the legislature as they require.
10. Oversee the research, analyses, studies, reports and publication of crime and criminal justice statistics prepared by the Arizona statistical analysis center, which is an operating section of the Arizona criminal justice commission.
11. Prepare an annual report on law enforcement activities in this state that are funded by the drug and gang enforcement fund or the criminal justice enhancement fund and that relate to illicit drugs and drug related gang activity. The report shall be submitted by October 31 of each year to the governor, the president of the senate and the speaker of the house of representatives and a copy shall be submitted to the secretary of state. The report shall include:
(a) The name and a description of each law enforcement program dealing with illegal drug activity or street gang activity, or both.
(b) The objective and goals of each program.
(c) The source and amount of monies received by each program.
(d) The name of the agency or entity that administers each program.
(e) The effectiveness of each program.
12. Compile and disseminate information on best practices for cold case investigations, including effective victim communication procedures. For the purposes of this paragraph, "cold case" means a homicide or a felony sexual offense that remains unsolved for one year or more after being reported to a law enforcement agency and that has no viable and unexplored investigatory leads.
B. The Arizona criminal justice commission, as necessary to perform its functions, may:
1. Request any state or local criminal justice agency to submit any necessary information.
2. Form subcommittees, make studies, conduct inquiries and hold hearings.
3. Subject to chapter 4, article 4 of this title, employ consultants for special projects and such staff as deemed necessary or advisable to carry out this section.
4. Delegate its duties to carry out this section, including:
(a) The authority to enter into contracts and agreements on behalf of the commission.
(b) Subject to chapter 4, article 4 and, as applicable, articles 5 and 6 of this title, the authority to appoint, hire, terminate and discipline all personnel of the commission, including consultants.
5. Establish joint research and information facilities with governmental and private agencies.
6. Accept and expend public and private grants of monies, gifts and contributions and expend, distribute or allocate monies appropriated to the commission for the purpose of enhancing efforts to investigate or prosecute and adjudicate any crime and to implement this chapter.
Sec. 20. Title 41, chapter 21, article 1, Arizona Revised Statutes, is amended by adding section 41-2407.01, to read:
41-2407.01. Gun violence victim compensation and assistance fund; subrogation
A. The gun violence victim compensation and assistance fund is established. The Arizona criminal justice commission shall administer the fund. The fund shall consist of monies collected pursuant to section 42‑5453 and monies available from any other source.
B. The Arizona criminal justice commission shall allocate monies in the fund to public and private agencies to establish, maintain and support programs that compensate and assist victims of gun violence.
C. Monies allocated pursuant to this section must be made in accordance with rules adopted by the Arizona criminal justice commission pursuant to section 41-2405, subsection A, paragraph 8.
D. This state and the applicable operational unit or qualified program as defined BY rule are subrogated to the rights of an individual who receives monies from the fund to recover or receive monies or benefits from a third party, to the extent of the amount of monies the individual receives from the fund.
Sec. 21. Title 42, chapter 5, Arizona Revised Statutes, is amended by adding article 10, to read:
ARTICLE 10. FIREARM AND AMMUNITION EXCISE TAX
42-5451. Definitions
In this article, unless the context otherwise requires:
1. "Consumer" means a person who purchases a firearm or ammunition for a firearm in a retail sale of a firearm or ammunition for a firearm.
2. "Firearm" HAS THE SAME MEANING PRESCRIBED in 18 united states code section 921.
3. "Retail sale of a firearm or ammunition for a firearm" means a sale of a firearm or ammunition for a firearm by a seller for any purpose other than resale.
4. "Seller" means a person who sells firearms and ammunition for firearms and WHO is a federally licensed firearms dealer pursuant to 18 united states code section 923.
42-5452. Levy of tax
A. A firearm and ammunition excise tax is levied on every seller in an amount of fifteen percent of the gross proceeds of sales or gross income derived from the retail sale of A firearm OR ammunition FOR A FIREARM.
B. The seller is liable for the tax imposed under this section. The amount of the tax may be separately stated on the invoice, receipt or other similar document that is provided to the consumer by the seller or otherwise disclosed to the consumer.
C. The tax under this article is in addition to any state or local transaction privilege tax on the gross proceeds or gross income from retail sales of A firearm OR ammunition FOR A FIREARM. Notwithstanding section 42-5061, the amount of the tax that is paid by a seller under this article IS not included in the tax base for computing any transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, that is imposed by this state, any political subdivision of this state or any intergovernmental agency.
42-5453. Administration of tax; distribution of revenue
A. Unless the context otherwise requires, article 1 of this chapter governs the administration of the tax imposed by this article.
B. A separate bond is not required of employees of the department in administering this article.
C. The procedures for a seller of A firearm OR ammunition FOR A FIREARM to document a sale that is not a retail sale of a firearm or ammunition for a firearm shall be substantially similar to the procedures for documenting sale for resale transactions under the retail classification pursuant to sections 42-5009 and 42-5061.
D. The department shall separately account for the monies paid under this article. Notwithstanding section 42-1116, the department shall deposit, pursuant to sections 35-146 and 35-147:
1. Fifty percent of the net revenues collected under this article in the counselors on campus fund established by section 15-249.12.
2. Fifty percent of the net revenues collected under this article in the gun violence victim compensation and assistance fund established by section 41-2407.01.
E. this article DOES NOT allow a seller to sell a firearm or ammunition for a firearm that is not authorized pursuant to federal or state law."
Renumber to conform
Page 82, between lines 7 and 8, insert:
"Sec. 28. Requirements for enactment; two‑thirds vote
Pursuant to article IX, section 22, Constitution of Arizona, this act is effective only on the affirmative vote of at least two‑thirds of the members of each house of the legislature and is effective immediately on the signature of the governor or, if the governor vetoes this act, on the subsequent affirmative vote of at least three-fourths of the members of each house of the legislature."
Renumber to conform
Amend title to conform