The legislation, proposed by New York City Councilman Peter Koo (D) from Queens would make it a misdemeanor to walk and smoke at the same time, WNYW-TV reported. Violators could face a $50 fine if caught.
“My bill is very simple, no smoking and walking on New York City sidewalks,” Koo told WNYW.
In other words, going someplace while smoking will become a taxable activity.
At least they haven’t figured out how to tax, well, you know…