Form Ctx-Ftr - City Of New York Cigarette Floor Tax Return - 2002
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1
2
3City of New York Cigarette Floor Tax Return
CTX-FTR
To be filed by all cigarette tax agents, wholesale dealers (including vending machine
(6/02)
operators), and retail dealers who have an inventory of cigarettes bearing joint tax stamps and/or
unaffixed joint tax stamps as of close of business July 1, 2002.
Read instructions before completing this return. This return must be filed on or before September 20, 2002. Keep a copy for audit purposes for at least three years.
Federal employer identification number (FEIN)
Wholesale license number
Agent’s license number
Cigarette retail dealer’s license number
or social security number
Business name as shown on cigarette license
Address
(number and street or rural route)
City
State
ZIP code
Telephone number
(
)
Effective July 2, 2002, the New York City excise tax on cigarettes increased from $0.08 to $1.50 per pack of 20 cigarettes; the joint New York
State and New York City rate increased from $1.58 to $3.00 per pack of 20 cigarettes.
A.
Election to pay in two installments (If Yes , line 8 must be greater than $200; see instructions.) Check Yes or No :
Yes
No
B.
Business activities:
Cigarette tax agent
Yes
No
Wholesale dealer
Yes
No
Retail dealer
Yes
No
Vending machine operator
Yes
No
Vendors with more than one business location must file a consolidated return and complete Schedule A before making entries below.
Vending machine operators must complete Schedule B before making entries below.
I
Inventory of unaffixed tax stamps at the old rate.
To be completed by cigarette tax agents only.
1 Number of unaffixed $1.58 joint tax stamps on hand ............................................
1
×$ 1.42 = $
2 Number of unaffixed $ 0.79 joint tax stamps for packs of 10 cigarettes on hand ...
2
×
$.71 = $
3 Number of unaffixed $1.975 joint tax stamps for packs of 25 cigarettes on hand ...
3
× $1.78 = $
4 Floor tax due on unaffixed stamps
...........................................................
(cigarette agents only; add lines 1-3)
4
II Inventory of cigarette packs stamped at the pre-July 2, 2002, rate.
To be completed by cigarette tax agents, wholesale
dealers (including vending machine operators), and retail dealers.
5 Number of packs of 20 cigarettes with joint New York State and New York City
tax stamps (2 packs of 10 = 1 pack of 20; 1 pack of 25 = 1.25 packs of 20) ..............................................
5
6 Floor tax per pack of 20 cigarettes ................................................................................................................
6
1.42
7 Floor tax due on cigarettes stamped at the old rate
...................................................
7
(multiply line 5 by line 6)
8 Total floor tax due
; if result is $200 or less, enter the amount here and on line 10 ............
(add lines 4 and 7)
8
III Amount due
9 If the amount on line 8 is greater than $200, enter the amount of payment you choose to defer until January 20, 2003 ...
9
10 Amount due with the filing of this return. If you are not making installment payments, enter line 8 amount.
If you elect to pay in two installments, the first payment must be at least 25% of the line 8 amount,
but not less than $200
......................................................................................... 10
(subtract line 9 from line 8)
11 Penalty if filed after September 20, 2002
............................................................................. 11
(see instructions)
12 Interest if filed after September 20, 2002
............................................................................. 12
(see instructions)
13 Total amount due
Pay this amount ........................................................................... 13
(add lines 10, 11, and 12).
14 Enter the amount of remittance. Attach check or money order payable to New York City Department of Finance .
Mail to:
NYC Department of Finance, Cigarette Floor Tax, PO Box 1833, Albany NY 12201-1833. (See Mailing
............................. 14
instructions on page 4. For prompt, accurate delivery, use return envelope provided, if applicable)
Do not write in this space
Important: Failure to file this return and pay the cigarette floor tax due will result in the imposition of
civil penalties and interest under Chapter 13 of Title 11 of the Administrative Code of the City of New
York and may result in criminal penalties under Chapter 40 of such title.
I hereby certify that this return is true, correct, and complete.
Signature
Title
Date
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