S T A T E   O F   N E W   Y O R K
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    S. 4866                                                  A. 7844

                       2009-2010 Regular Sessions

                      S E N A T E - A S S E M B L Y

                             April 27, 2009
                               ___________

IN SENATE -- Introduced by Sen. SERRANO -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Cities

IN  ASSEMBLY -- Introduced by M. of A. KELLNER -- read once and referred
  to the Committee on Cities

AN ACT to amend the administrative code of the city of New York and  the
  tax  law, in relation to imposing a fee on the use of plastic carryout
  bags

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Title 11 of the administrative code of the city of New York
is amended by adding a new chapter 30 to read as follows:
                               CHAPTER 30
                          PLASTIC CARRYOUT BAGS
  S  11-3001  IMPOSITION  OF  FEE  ON PLASTIC CARRYOUT BAGS. A. THERE IS
HEREBY IMPOSED AND THERE SHALL BE PAID A FEE  OF  FIVE  CENTS  FOR  EACH
PLASTIC  CARRYOUT BAG PROVIDED BY A STORE TO A CUSTOMER AS AUTHORIZED BY
SUBDIVISION (A) OF SECTION TWELVE HUNDRED TWELVE-B OF THE TAX LAW.
  B. THE FEE IMPOSED BY THIS SECTION SHALL BE IN ADDITION TO ANY AND ALL
OTHER FEES OR TAXES AUTHORIZED OR IMPOSED UNDER ANY OTHER  PROVISION  OF
LAW.
  S  11-3002  INCORPORATION  OF  PROVISIONS.  THE PROVISIONS OF ARTICLES
TWENTY-EIGHT AND TWENTY-NINE OF THE TAX LAW RELATING  OR  APPLICABLE  TO
THE FEE IMPOSED BY SECTION 11-3001 OF THIS CHAPTER, INCLUDING THE APPLI-
CABLE   DEFINITIONS,   TRANSITIONAL   PROVISIONS,  LIMITATIONS,  SPECIAL
PROVISIONS, EXEMPTIONS, EXCLUSIONS, REFUNDS, CREDITS AND  ADMINISTRATIVE
PROVISIONS, SO FAR AS THOSE PROVISIONS CAN BE MADE APPLICABLE TO THE FEE
IMPOSED  BY THIS SECTION, SHALL APPLY TO THE FEE IMPOSED BY THIS SECTION
WITH THE SAME FORCE AND EFFECT AS IF THOSE PROVISIONS HAD BEEN  INCORPO-
RATED  IN  FULL  INTO THIS SECTION AND HAD EXPRESSLY REFERRED TO THE FEE
IMPOSED BY THIS SECTION, EXCEPT TO THE  EXTENT  THAT  ANY  PROVISION  OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11180-02-9
              

S. 4866                             2                            A. 7844

ARTICLE  TWENTY-EIGHT OR TWENTY-NINE OF THE TAX LAW IS EITHER INCONSIST-
ENT WITH OR NOT RELEVANT TO THE FEE IMPOSED BY THIS SECTION OR AS OTHER-
WISE PROVIDED BY LAW.
  S  11-3003  DEFINITIONS. WHEN USED IN THIS CHAPTER THE FOLLOWING TERMS
SHALL MEAN OR INCLUDE:
  1. "CUSTOMER". A PERSON WHO PURCHASES TANGIBLE PERSONAL PROPERTY  FROM
A STORE.
  2.  "MANUFACTURER".  THE  PRODUCER OF A PLASTIC CARRYOUT BAG SOLD TO A
STORE OR THE MANUFACTURER'S AGENT OR BROKER WHO SOLD THE PLASTIC BAG  TO
THE STORE.
  3.  "PLASTIC  CARRYOUT  BAG".  A  PLASTIC BAG PROVIDED BY A STORE TO A
CUSTOMER THAT HAS HANDLES AND IS LESS THAN 2.25 MILS THICK.
  4. "REUSABLE BAG". (A) A BAG MADE OF CLOTH OR OTHER  MACHINE  WASHABLE
FABRIC  THAT  HAS  HANDLES,  OR (B) A DURABLE PLASTIC BAG, WITH HANDLES,
THAT IS AT LEAST 2.25 MILS THICK AND IS SPECIFICALLY DESIGNED AND  MANU-
FACTURED FOR MULTIPLE REUSE.
  5.  "STORE".  A  VENDOR,  OPERATOR  OR  RECIPIENT,  AS THOSE TERMS ARE
DEFINED IN SECTION ELEVEN HUNDRED ONE OF THE TAX LAW, WHO PROVIDES PLAS-
TIC CARRYOUT BAGS TO CUSTOMERS.
  S 11-3004 SALES SLIP ITEMIZED. EVERY STORE REQUIRED TO COLLECT THE FEE
SHALL COLLECT THE FEE FROM THE CUSTOMER WHEN PROVIDING THE PLASTIC  BAG.
IF  THE CUSTOMER IS GIVEN A SALES SLIP, INVOICE, RECEIPT OR OTHER STATE-
MENT OR MEMORANDUM OF THE PRICE PAID, THE  NUMBER  OF  PLASTIC  CARRYOUT
BAGS  PROVIDED  AND  THE  TOTAL AMOUNT OF THE FEE CHARGED SHALL BE SHOWN
SEPARATELY ON THE FIRST OF SUCH DOCUMENTS GIVEN TO THE CUSTOMER.
  S 11-3005 FEE NOT SUBJECT TO TAX. THE FEE IMPOSED BY  SECTION  11-3001
OF  THIS  CHAPTER  SHALL  NOT BE INCLUDED IN THE RECEIPTS SUBJECT TO TAX
UNDER ANY PROVISION OF ARTICLE TWENTY-EIGHT OR  ARTICLE  TWENTY-NINE  OF
THE TAX LAW.
  S 11-3006 PAYMENT OF FEE. THE STORE SHALL PAY TO THE STATE COMMISSION-
ER OF TAXATION AND FINANCE THE SUM OF FIVE CENTS FOR EACH PLASTIC CARRY-
OUT BAG THAT IT PROVIDES TO A CUSTOMER AND FOR WHICH IT COLLECTS THE FEE
IMPOSED BY SECTION 11-3001 OF THIS CHAPTER.
  S  11-3007 REIMBURSEMENT OF FEE PROHIBITED. IT SHALL BE A VIOLATION OF
THIS CHAPTER FOR ANY STORE THAT IS SUBJECT TO THE REQUIREMENTS  OF  THIS
CHAPTER  TO  REIMBURSE  A CUSTOMER FOR, OR OTHERWISE PAY, ANY PORTION OF
THE FEE. NOTHING IN THE FOREGOING SENTENCE SHALL PROHIBIT A  STORE  FROM
PROVIDING  A MONETARY INCENTIVE TO CUSTOMERS WHO BRING A REUSABLE BAG TO
CARRY TANGIBLE PERSONAL PROPERTY FROM A STORE.
  S 11-3008 ADMINISTRATION, COLLECTION AND DISTRIBUTION OF FEE. THE  FEE
IMPOSED  BY  SECTION  11-3001  OF  THIS  CHAPTER  SHALL BE ADMINISTERED,
COLLECTED AND DISTRIBUTED BY THE  STATE  COMMISSIONER  OF  TAXATION  AND
FINANCE  AS PROVIDED IN ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THE TAX
LAW.
  S 11-3009 EXEMPT ORGANIZATIONS. THE FEE IMPOSED BY SECTION 11-3001  OF
THIS  CHAPTER  SHALL  NOT  BE  IMPOSED ON ANY TRANSACTION BY OR WITH THE
FOLLOWING:
  1. THE STATE OF NEW YORK, OR ANY OF ITS  AGENCIES,  INSTRUMENTALITIES,
PUBLIC  CORPORATIONS (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT TO
AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA) OR POLITICAL SUBDIVI-
SIONS;
  2. THE UNITED STATES OF AMERICA, AND ANY OF ITS AGENCIES  AND  INSTRU-
MENTALITIES INSOFAR AS IT IS IMMUNE FROM TAXATION;
  3.  THE  UNITED  NATIONS OR OTHER INTERNATIONAL ORGANIZATIONS OF WHICH
THE UNITED STATES OF AMERICA IS A MEMBER; AND

S. 4866                             3                            A. 7844

  4. ANY CORPORATION, ASSOCIATION, TRUST, COMMUNITY CHEST, FUND, FOUNDA-
TION, OR LIMITED LIABILITY COMPANY, ORGANIZED AND  OPERATED  EXCLUSIVELY
FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, TESTING FOR PUBLIC SAFETY, LITER-
ARY  OR  EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHIL-
DREN  OR  ANIMALS,  NO  PART  OF THE NET EARNINGS OF WHICH INURES TO THE
BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL, NO SUBSTANTIAL PART OF
THE ACTIVITIES OF WHICH IS CARRYING ON PROPAGANDA, OR OTHERWISE ATTEMPT-
ING  TO  INFLUENCE  LEGISLATION,  (EXCEPT  AS  OTHERWISE   PROVIDED   IN
SUBSECTION (H) OF SECTION FIVE HUNDRED ONE OF THE UNITED STATES INTERNAL
REVENUE CODE OF NINETEEN HUNDRED FIFTY-FOUR, AS AMENDED), AND WHICH DOES
NOT PARTICIPATE IN OR INTERVENE IN (INCLUDING THE PUBLISHING OR DISTRIB-
UTING  OF  STATEMENTS) ANY POLITICAL CAMPAIGN ON BEHALF OF ANY CANDIDATE
FOR PUBLIC OFFICE.
  S 11-3010 SEVERABILITY. IF ANY PROVISION OF THIS CHAPTER OR THE APPLI-
CATION THEREOF SHALL FOR ANY REASON BE ADJUDGED BY ANY COURT  OF  COMPE-
TENT  JURISDICTION TO BE INVALID, SUCH JUDGMENT SHALL NOT AFFECT, IMPAIR
OR INVALIDATE THE REMAINDER OF THIS CHAPTER BUT SHALL BE CONFINED IN ITS
OPERATION TO THE PROVISION THEREOF DIRECTLY INVOLVED IN THE  CONTROVERSY
IN  WHICH  SUCH JUDGMENT SHALL HAVE BEEN RENDERED AND THE APPLICATION OF
SUCH PROVISION TO OTHER PERSONS OR CIRCUMSTANCES SHALL NOT  BE  AFFECTED
THEREBY.
  S  2.  Chapter 5 of title 20 of the administrative code of the city of
New York is amended by adding a new subchapter 16 to read as follows:
                              SUBCHAPTER 16
                          PLASTIC CARRYOUT BAGS
  S 20-810 DEFINITIONS. FOR  PURPOSES  OF  THIS  SUBCHAPTER,  THE  TERMS
"CUSTOMER",  "PLASTIC  CARRYOUT BAG" AND "STORE" SHALL HAVE THE MEANINGS
PROVIDED IN SECTION 11-3003 OF THIS CODE.
  S 20-811 INFORMATION AVAILABLE. STORES SHALL MAKE READILY AVAILABLE TO
ANY CUSTOMER OR PROSPECTIVE CUSTOMER INFORMATION REGARDING  THE  FEE  ON
PLASTIC  CARRYOUT  BAGS  IMPOSED  BY  SECTION  11-3001 OF THIS CODE. THE
DEPARTMENT SHALL PROMULGATE RULES PRESCRIBING THE FORM  AND  CONTENT  OF
SUCH INFORMATION.
  S  20-812  PENALTIES.  ANY  STORE THAT VIOLATES SECTION 20-811 OF THIS
SUBCHAPTER OR SECTION 11-3004 OF THIS CODE SHALL BE LIABLE FOR  A  CIVIL
PENALTY  RECOVERABLE  IN  A  PROCEEDING BEFORE THE ENVIRONMENTAL CONTROL
BOARD IN THE AMOUNT OF THREE HUNDRED DOLLARS PER DAY FOR EACH  DAY  THAT
THE STORE FAILS TO COMPLY WITH THE REQUIREMENTS OF ANY SUCH PROVISION.
  S  20-813  ENFORCEMENT.  NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO
THE CONTRARY, THE COMMISSIONER SHALL BE AUTHORIZED  TO  ENFORCE  SECTION
20-811 OF THIS SUBCHAPTER AND SECTION 11-3004 OF THIS CODE.
  S  20-814  RULES. THE COMMISSIONER SHALL HAVE THE AUTHORITY TO PROMUL-
GATE SUCH RULES AS THE COMMISSIONER SHALL DEEM  NECESSARY  TO  IMPLEMENT
THE PROVISIONS OF THIS SUBCHAPTER.
  S  3. The tax law is amended by adding a new section 1212-B to read as
follows:
  S 1212-B. FEE ON PLASTIC CARRYOUT BAGS WITHIN CITIES OF ONE MILLION OR
MORE. (A) AUTHORIZATION FOR IMPOSITION OF FEE. ANY  CITY  WITH  A  POPU-
LATION  OF  ONE  MILLION OR MORE IS HEREBY AUTHORIZED TO ADOPT AND AMEND
LOCAL LAWS IMPOSING IN ANY SUCH CITY A FEE OF FIVE CENTS FOR EACH  PLAS-
TIC CARRYOUT BAG PROVIDED BY A STORE TO A CUSTOMER.
  (B)  INCORPORATION  OF PROVISIONS. ALL PROVISIONS SET FORTH IN ARTICLE
TWENTY-EIGHT OF THIS CHAPTER  APPLICABLE  TO  THE  TAXES  IMPOSED  UNDER
SECTION  ELEVEN  HUNDRED  FIVE OF THIS CHAPTER, INCLUDING THE DEFINITION
AND EXEMPTION PROVISIONS OF SUCH ARTICLE, SHALL APPLY IN  RESPECT  TO  A

S. 4866                             4                            A. 7844

FEE  IMPOSED  UNDER  THE  AUTHORITY  OF SUBDIVISION (A) OF THIS SECTION,
EXCEPT AS TO RATE AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION.
  (C)  DEFINITIONS.  FOR PURPOSES OF THE FEE IMPOSED UNDER THE AUTHORITY
OF SUBDIVISION (A) OF THIS SECTION:
  (1) "CUSTOMER" MEANS A PERSON WHO PURCHASES TANGIBLE PERSONAL PROPERTY
FROM A STORE;
  (2) "MANUFACTURER" MEANS THE PRODUCER OF A PLASTIC CARRYOUT  BAG  SOLD
TO  A  STORE  OR THE MANUFACTURER'S AGENT OR BROKER WHO SOLD THE PLASTIC
BAG TO THE STORE;
  (3) "PLASTIC CARRYOUT BAG" MEANS A PLASTIC BAG PROVIDED BY A STORE  TO
A CUSTOMER THAT HAS HANDLES AND IS LESS THAN 2.25 MILS THICK;
  (4)  "REUSABLE  BAG"  MEANS:  (A) A BAG MADE OF CLOTH OR OTHER MACHINE
WASHABLE FABRIC THAT HAS HANDLES; OR (B) A  DURABLE  PLASTIC  BAG,  WITH
HANDLES,  THAT  IS AT LEAST 2.25 MILS THICK AND IS SPECIFICALLY DESIGNED
AND MANUFACTURED FOR MULTIPLE REUSE; AND
  (5) "STORE" MEANS A VENDOR, OPERATOR OR RECIPIENT WHO PROVIDES PLASTIC
CARRYOUT BAGS TO CUSTOMERS.
  (D) SALES SLIP ITEMIZED. EVERY STORE REQUIRED TO COLLECT THE FEE SHALL
COLLECT THE FEE FROM THE CUSTOMER WHEN PROVIDING THE PLASTIC BAG. IF THE
CUSTOMER IS GIVEN A SALES SLIP, INVOICE, RECEIPT OR OTHER  STATEMENT  OR
MEMORANDUM  OF  THE  PRICE  PAID,  THE  NUMBER  OF PLASTIC CARRYOUT BAGS
PROVIDED AND THE TOTAL AMOUNT OF THE FEE CHARGED SHALL  BE  SHOWN  SEPA-
RATELY ON THE FIRST OF SUCH DOCUMENTS GIVEN TO THE CUSTOMER.
  (E)  FEE  NOT  SUBJECT  TO TAX. THE FEE IMPOSED UNDER THE AUTHORITY OF
SUBDIVISION (A) OF THIS SECTION SHALL NOT BE INCLUDED  IN  THE  RECEIPTS
SUBJECT   TO  TAX  UNDER  ANY  PROVISION  OF  THIS  ARTICLE  OR  ARTICLE
TWENTY-EIGHT OF THIS CHAPTER.
  (F) PAYMENT OF FEE. THE STORE SHALL PAY TO THE COMMISSIONER THE SUM OF
FIVE CENTS FOR EACH PLASTIC CARRYOUT BAG THAT IT PROVIDES TO A  CUSTOMER
AND  FOR WHICH IT COLLECTS THE FEE IMPOSED UNDER THE AUTHORITY OF SUBDI-
VISION (A) OF THIS SECTION.
  (G) REIMBURSEMENT OF FEE PROHIBITED. IT SHALL BE A VIOLATION  OF  THIS
SECTION  FOR  ANY  STORE  THAT  IS  SUBJECT  TO THE REQUIREMENTS OF THIS
SECTION TO REIMBURSE A CUSTOMER FOR, OR OTHERWISE PAY,  ANY  PORTION  OF
THE  FEE.  NOTHING IN THE FOREGOING SENTENCE SHALL PROHIBIT A STORE FROM
PROVIDING A MONETARY INCENTIVE TO CUSTOMERS WHO BRING A REUSABLE BAG  TO
CARRY TANGIBLE PERSONAL PROPERTY FROM A STORE.
  (H)  ADMINISTRATION,  COLLECTION  AND  DISTRIBUTION.  ALL FEES IMPOSED
UNDER THE AUTHORITY OF SUBDIVISION (A) OF THIS SECTION SHALL BE ADMINIS-
TERED AND COLLECTED BY THE COMMISSIONER, AS PROVIDED  IN  SUBPART  B  OF
PART  III  OF THIS ARTICLE, AND SHALL BE DISTRIBUTED BY THE COMMISSIONER
AS PROVIDED IN PART IV OF THIS ARTICLE.
  (I) APPLICATION OF THE TERM FEE. THE TERM "TAX" IN SUBPART B  OF  PART
III  OF  THIS  ARTICLE AND PART IV OF THIS ARTICLE SHALL INCLUDE THE FEE
IMPOSED UNDER THE AUTHORITY OF SUBDIVISION (A) OF THIS SECTION.
  (J) FEE IN ADDITION TO OTHERS. A FEE IMPOSED UNDER  THE  AUTHORITY  OF
SUBDIVISION (A) OF THIS SECTION SHALL BE IN ADDITION TO ANY OTHER FEE OR
TAX  WHICH A CITY MAY IMPOSE OR MAY BE IMPOSING PURSUANT TO THIS ARTICLE
OR ANY OTHER LAW, AND MAY BE IMPOSED  NOTWITHSTANDING  ANY  INCONSISTENT
PROVISIONS OF THIS ARTICLE OR ANY OTHER LAW.
  (K)  EXEMPT  ORGANIZATIONS.  ANY  TAX  IMPOSED  UNDER THE AUTHORITY OF
SUBDIVISION (A) OF THIS SECTION SHALL NOT BE IMPOSED ON ANY  TRANSACTION
BY OR WITH THE FOLLOWING:
  (1)  THE STATE OF NEW YORK, OR ANY OF ITS AGENCIES, INSTRUMENTALITIES,
PUBLIC CORPORATIONS (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT  TO

S. 4866                             5                            A. 7844

AGREEMENT OR COMPACT WITH ANOTHER STATE OR CANADA) OR POLITICAL SUBDIVI-
SIONS;
  (2)  THE UNITED STATES OF AMERICA, AND ANY OF ITS AGENCIES AND INSTRU-
MENTALITIES INSOFAR AS IT IS IMMUNE FROM TAXATION;
  (3) THE UNITED NATIONS OR OTHER INTERNATIONAL ORGANIZATIONS  OF  WHICH
THE UNITED STATES OF AMERICA IS A MEMBER; AND
  (4)  ANY CORPORATION, ASSOCIATION, TRUST, COMMUNITY CHEST, FUND, FOUN-
DATION, OR LIMITED LIABILITY COMPANY, ORGANIZED AND OPERATED EXCLUSIVELY
FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, TESTING FOR PUBLIC SAFETY, LITER-
ARY OR EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY  TO  CHIL-
DREN  OR  ANIMALS,  NO  PART  OF THE NET EARNINGS OF WHICH INURES TO THE
BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL, NO SUBSTANTIAL PART OF
THE ACTIVITIES OF WHICH IS CARRYING ON PROPAGANDA, OR OTHERWISE ATTEMPT-
ING  TO  INFLUENCE  LEGISLATION,  (EXCEPT  AS  OTHERWISE   PROVIDED   IN
SUBSECTION (H) OF SECTION FIVE HUNDRED ONE OF THE UNITED STATES INTERNAL
REVENUE CODE OF NINETEEN HUNDRED FIFTY-FOUR, AS AMENDED), AND WHICH DOES
NOT PARTICIPATE IN OR INTERVENE IN (INCLUDING THE PUBLISHING OR DISTRIB-
UTING  OF  STATEMENTS) ANY POLITICAL CAMPAIGN ON BEHALF OF ANY CANDIDATE
FOR PUBLIC OFFICE.
  S 4. Section 1250 of the tax law, as amended by  chapter  169  of  the
laws of 1970, is amended to read as follows:
  S  1250.  Administration  and  collection. The taxes imposed under the
authority of sections twelve hundred ten[, twelve hundred eleven, twelve
hundred twelve and  twelve  hundred  twelve-A]  THROUGH  TWELVE  HUNDRED
TWELVE-B  OF  THIS  ARTICLE  shall  be administered and collected by the
state tax commission in the same manner as the taxes imposed under arti-
cle twenty-eight of this chapter are administered and collected by  such
commission.  All of the provisions of such article relating to or appli-
cable  to the administration and collection of the taxes imposed by that
article shall apply to the taxes imposed under the authority of  section
twelve  hundred  ten, twelve hundred eleven, twelve hundred twelve [or],
twelve hundred twelve-A OR TWELVE  HUNDRED  TWELVE-B  OF  THIS  ARTICLE,
including  sections  eleven  hundred  one  and eleven hundred eleven and
sections eleven hundred thirty-one through eleven  hundred  forty-seven,
with  the same force and effect as if those provisions had been incorpo-
rated in full into this article and had expressly referred to the  taxes
imposed  under  sections  twelve  hundred  ten  through  twelve  hundred
[twelve-A] TWELVE-B OF THIS ARTICLE,  except  to  the  extent  that  any
provisions  of  such article twenty-eight are either inconsistent with a
provision of this article or are not relevant  to  this  article.    For
purposes  of  this  article,  the  term "tax" in part IV of such article
twenty-eight shall include  any  tax  imposed  under  the  authority  of
section twelve hundred ten, twelve hundred eleven, twelve hundred twelve
[or],  twelve  hundred  twelve-A  OR  TWELVE  HUNDRED  TWELVE-B  OF THIS
ARTICLE.  Wherever there is joint collection of state and  local  taxes,
it  shall be deemed that such collections shall represent proportionally
the applicable state and local taxes in determining  the  amount  to  be
remitted to local taxing jurisdictions.
  S  5.  Subdivision  (a)  of section 1251 of the tax law, as amended by
chapter 155 of the laws of 1982, is amended to read as follows:
  (a) Every person required to collect any of the  taxes  imposed  under
the  authority  of  section  twelve  hundred ten, twelve hundred eleven,
twelve hundred twelve [or], twelve hundred twelve-A  OR  TWELVE  HUNDRED
TWELVE-B  OF THIS ARTICLE shall file a return as required by subdivision
(a) of section eleven hundred thirty-six with the tax commission, except
that return for the quarterly period ending August  thirty-first,  nine-

S. 4866                             6                            A. 7844

teen  hundred  sixty-five shall only cover the month of August, nineteen
hundred sixty-five. The return of a vendor of tangible personal property
or services shall show his receipts from sales and  also  the  aggregate
value of tangible personal property and services sold by him, the use of
which  is  subject  to a tax imposed under the authority of this article
and the amount of taxes required to be collected with  respect  to  such
sales and use. The return of a recipient of amusement charges shall show
all  such  charges and the amount of tax thereon, [and] the return of an
operator required to collect tax on rents shall show all rents  received
or  charged  and  the  amount of tax thereon AND THE RETURN OF A VENDOR,
OPERATOR OR RECIPIENT REQUIRED TO COLLECT A FEE ON PLASTIC CARRYOUT BAGS
SHALL SHOW THE NUMBER OF PLASTIC CARRYOUT BAGS PROVIDED  AND  THE  TOTAL
FEE  COLLECTED.    Every person required to file a part-quarterly return
pursuant to subdivision (a) of section eleven hundred  thirty-six  shall
file  a  return  for  the same periods for the taxes imposed pursuant to
this article. Provided, however, where a part-quarterly return described
in paragraph (i) or (ii) of subdivision (a) of  section  eleven  hundred
thirty-six  is  filed  for  purposes  of complying with this section and
section eleven hundred thirty-six or subdivision (a) or (b)  of  section
eleven  hundred thirty-seven-A, on such returns separate amounts due for
the taxes imposed by each county, city or school district,  pursuant  to
the  authority  of  section  twelve  hundred ten, twelve hundred eleven,
twelve hundred twelve [or], twelve hundred twelve-A  OR  TWELVE  HUNDRED
TWELVE-B OF THIS ARTICLE, need not be shown.  Rather, such returns shall
only show the aggregate amount of all such local taxes calculated in the
manner  provided  for  in  paragraph  (i)  or (ii) of subdivision (a) of
section eleven hundred thirty-six except that in the case  of  a  short-
form, part-quarterly return, where a county, city or school district did
not  impose a tax in the comparable quarter of the immediately preceding
year, the tax for that locality shall be calculated on such basis as the
tax commission shall by regulation prescribe.
  S 6. Subdivision (b) of section 1252 of the tax  law,  as  amended  by
chapter 169 of the laws of 1970, is amended to read as follows:
  (b)  The  tax commission, in its discretion, may require or permit any
or all persons liable for any tax or required to collect any tax author-
ized under section twelve hundred ten,  twelve  hundred  eleven,  twelve
hundred  twelve [or], twelve hundred twelve-A OR TWELVE HUNDRED TWELVE-B
OF THIS ARTICLE to make payment to such banks, banking houses  or  trust
companies designated by the tax commission and to file returns with such
banks,  banking  houses  or  trust  companies, as agent of the state tax
commission, in lieu of paying the taxes imposed under the  authority  of
section twelve hundred ten, twelve hundred eleven, twelve hundred twelve
[or], twelve hundred twelve-A OR TWELVE HUNDRED TWELVE-B OF THIS ARTICLE
directly  to  the  state tax commission. However, the tax commission can
only designate such banks, banking houses and trust companies which  are
already  designated  by  the  comptroller  as  depositories  pursuant to
section eleven hundred forty-eight of this chapter.
  S 7. Section 1253 of the tax law, as amended by  chapter  169  of  the
laws of 1970, is amended to read as follows:
  S  1253.  Registration.  Every person required to register pursuant to
section eleven hundred thirty-four shall be  required  to  register  for
purposes  of  the  taxes  imposed under the authority of sections twelve
hundred ten[, twelve hundred eleven, twelve hundred  twelve  and  twelve
hundred  twelve-A]  THROUGH  TWELVE  HUNDRED  TWELVE-B  OF THIS ARTICLE.
However, only one certificate of authority need be issued.  Persons  who
elect to register under such section eleven hundred thirty-four pursuant

S. 4866                             7                            A. 7844

to  the election provided therein shall also be required to make a simi-
lar election for purposes of the taxes imposed under  the  authority  of
such sections twelve hundred ten[, twelve hundred eleven, twelve hundred
twelve  and  twelve hundred twelve-A] THROUGH TWELVE HUNDRED TWELVE-B OF
THIS ARTICLE, but only one certificate of authority need be issued.
  S 8. Subdivision (a) of section 1254 of the tax  law,  as  amended  by
chapter 169 of the laws of 1970, is amended to read as follows:
  (a) Every person required to collect tax, as defined in section eleven
hundred  thirty-one,  who  is  required to collect any state tax imposed
under sections eleven hundred five, eleven hundred six or eleven hundred
ten, shall at the same time collect any  applicable  tax  imposed  by  a
city,  county  or school district under the authority of sections twelve
hundred ten, twelve hundred eleven, twelve hundred twelve  [or],  twelve
hundred  twelve-A  OR TWELVE HUNDRED TWELVE-B OF THIS ARTICLE, and where
the state tax is a retail sales tax, shall also collect any compensating
use tax which may be applicable as provided in sections  twelve  hundred
thirteen or twelve hundred fourteen.
  S  9.  Subdivisions  (a) and (b) and paragraph 1 of subdivision (c) of
section 1261 of the tax law, subdivision (a) as amended by  chapter  182
of  the  laws  of  2005, subdivision (b) as amended by chapter 84 of the
laws of 2000 and paragraph 1 of subdivision (c) as amended by section  9
of  part  SS-1 of chapter 57 of the laws of 2008, are amended to read as
follows:
  (a) All taxes, penalties and interest imposed by cities,  counties  or
school  districts  under  the  authority  of section twelve hundred ten,
twelve hundred  eleven,  twelve  hundred  twelve  [or],  twelve  hundred
twelve-A OR TWELVE HUNDRED TWELVE-B of this article, which are collected
by  the  commissioner,  shall  be  deposited daily with such responsible
banks, banking houses or trust companies, as may be  designated  by  the
state  comptroller,  to  the credit of the comptroller, in trust for the
cities, counties or school districts imposing the tax  or  for  (i)  the
Nassau  county  interim  finance  authority  or  (ii) the Buffalo fiscal
stability authority or (iii) the Erie county fiscal stability authority,
created by the public authorities  law,  (i)  to  the  extent  that  net
collections  from  taxes  imposed  by  Nassau  county are payable to the
Nassau county interim finance authority or (ii) to the extent  that  net
collections  from taxes imposed by Erie county or by the city of Buffalo
are payable to the Buffalo fiscal stability authority or  (iii)  to  the
extent  that net collections from taxes imposed by Erie county are paya-
ble to the Erie county fiscal stability authority,  or  for  any  public
benefit  corporation  to  which  the tax may be payable pursuant to law.
Such deposits and deposits  received  pursuant  to  subdivision  (b)  of
section  twelve hundred fifty-two of this article shall be kept in trust
and separate and apart from all other monies in the  possession  of  the
comptroller.  The  comptroller  shall require adequate security from all
such depositories of such revenue collected by the commissioner, includ-
ing the deposits received pursuant to subdivision (b) of section  twelve
hundred  fifty-two  of this article. Any amount payable to such authori-
ties pursuant to the public authorities law shall, at  the  time  it  is
otherwise  payable to (i) Nassau county, (ii) Erie county or the city of
Buffalo, or (iii)  Erie  county,  respectively,  as  specified  in  this
section,  be paid instead to such respective authority. Any amount paya-
ble to a public benefit corporation pursuant to law shall, at  the  time
it  is otherwise payable to the taxing jurisdiction as specified in this
section, be paid instead to such public benefit corporation.

S. 4866                             8                            A. 7844

  (b) The comptroller shall  retain  in  the  comptroller's  hands  such
amount  as the commissioner may determine to be necessary for refunds in
respect to the taxes imposed by cities, counties and  school  districts,
under  the authority of section twelve hundred ten, twelve hundred elev-
en,  twelve  hundred  twelve  [or],  twelve  hundred  twelve-A OR TWELVE
HUNDRED TWELVE-B OF THIS  ARTICLE,  and  for  reasonable  costs  of  the
commissioner  in  administering, collecting and distributing such taxes,
out of which the comptroller shall pay any  refunds  of  such  taxes  to
which taxpayers shall be entitled under the provisions of this article.
  (c)(1)  The  comptroller,  after  reserving  such refund fund and such
costs shall, on or before the twelfth day  of  each  month  pay  to  the
appropriate  fiscal  officers  of the foregoing taxing jurisdictions the
taxes, penalties and interest imposed by such  jurisdictions  under  the
authority  of  sections  twelve  hundred  ten  through  [twelve  hundred
twelve-A] TWELVE HUNDRED TWELVE-B of  this  article,  collected  by  the
commissioner pursuant to this article during the next preceding calendar
month,  provided,  however,  that the comptroller shall on or before the
last day of June and December make a partial payment consisting  of  the
collections made during and including the first twenty-five days of said
months to said fiscal officers of the foregoing taxing jurisdictions.
  S  10.  This act shall take effect on the first day of the first sales
tax quarterly period that begins on March first, June  first,  September
first or December first at least ninety days after the day on which this
act shall have become a law.