S T A T E   O F   N E W   Y O R K
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                                  6272

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                             March 11, 2011
                               ___________

Introduced  by  M.  of  A.  ENGLEBRIGHT -- read once and referred to the
  Committee on Tourism, Parks, Arts and Sports Development

AN ACT to amend the parks, recreation and historic preservation law,  in
  relation  to  creating the "Pennies for parks" program providing funds
  for capital expenditures at state parks and historic sites;  to  amend
  the  tax law, in relation to imposing tax on single use carryout plas-
  tic bags; and to amend the state finance law, in  relation  to  estab-
  lishing the pennies for parks fund

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

  Section 1. Legislative findings and intent. The legislature finds  and
declares  that  state parks and historic sites enhance the character and
quality of life and enhance the economic vitality of  local  communities
and provide healthy and affordable recreational and educational opportu-
nities to New York state residents and visitors. If allowed to fall into
disrepair,  state  parks  and historic sites may become inaccessible and
uninviting to the public. Once closed or sold, state parks and  historic
sites  are  difficult,  if  not  impossible, to recover or rehabilitate.
Accordingly, state parks and historic sites should be provided necessary
capital funding in a manner which is cognizant of  their  aforementioned
intrinsic values.
  The  legislature  also finds and declares that the single use carryout
plastic bags distributed by New York retailers have a negative impact on
the environment, littering our communities, parks and  beaches;  filling
our landfills; harming wildlife; and using millions of gallons of oil to
produce.  An  additional  economic  incentive  should be put in place to
encourage the use of reusable bags and reduce the stream of  single  use
carryout plastic bags.
  It is hereby declared to be the public policy and in the public inter-
est  of  this  state  to  establish a comprehensive program to provide a
dedicated funding stream for our state parks and historic sites. Such  a

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09980-01-1
              

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dedicated funding stream should be devoted as supplemental to the exist-
ing  budget  of  the office of parks, recreation, and historic preserva-
tion. The funding stream should be created by imposing a one cent fee on
each  single  use  carryout  plastic bag distributed by retailers in New
York, to be collected and used to fund capital projects in state  parks.
In order to meet the aforementioned goals and uphold the cultural fabric
and  integrity  of  the  system  of  state parks and historic sites, the
"Pennies for Parks" program, tax on single use carryout plastic bags and
pennies for parks fund are established and codified in sections 13.31 of
the parks, recreation and historic preservation law, 1105-D of  the  tax
law and 92-t of the state finance law.
  S 2. The parks, recreation and historic preservation law is amended by
adding a new section 13.31 to read as follows:
  S  13.31  PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED TO UTILIZE
THE MONIES IN THE  PENNIES  FOR  PARKS  FUND,  ESTABLISHED  PURSUANT  TO
SECTION  NINETY-TWO-T OF THE STATE FINANCE LAW, FOR CAPITAL EXPENDITURES
AT STATE PARKS AND HISTORIC SITES, PROVIDED HOWEVER,  THAT  THE  COMMIS-
SIONER  MAY  MAKE  AVAILABLE UP TO TEN PERCENT OF THE MONIES IN THE FUND
FOR OPERATIONAL EXPENDITURES ANNUALLY.
  S 3. The tax law is amended by adding a new section 1105-D to read  as
follows:
  S  1105-D. TAX ON SINGLE USE CARRYOUT PLASTIC BAGS. (A) IN ADDITION TO
ANY OTHER TAX OR FEE IMPOSED BY THIS ARTICLE OR ANY OTHER LAW, THERE  IS
HEREBY IMPOSED AND THERE SHALL BE PAID A ONE CENT FEE ON EACH SINGLE USE
CARRYOUT  PLASTIC  BAG  PROVIDED  TO  A CUSTOMER BY A PERSON REQUIRED TO
COLLECT TAX.
  (B) FOR PURPOSES OF THIS SECTION:
  (1) "SINGLE USE CARRYOUT PLASTIC BAG" MEANS A PLASTIC BAG PROVIDED  TO
A  CUSTOMER AT THE POINT OF SALE BY A PERSON REQUIRED TO COLLECT TAX AND
INTENDED FOR A  SINGLE  USE  FOR  CARRYING  TANGIBLE  PERSONAL  PROPERTY
PURCHASED.
  (2) "SINGLE USE CARRYOUT PLASTIC BAG" DOES NOT INCLUDE:
  (A) BAGS USED BY CUSTOMERS INSIDE STORES TO CONTAIN OR WRAP:
  (I) BULK ITEMS SUCH AS FRUIT, VEGETABLES, NUTS, GRAINS, CANDY OR SMALL
HARDWARE ITEMS;
  (II) FROZEN FOODS, MEAT, OR FISH, WHETHER PRE-PACKAGED OR NOT;
  (III)  FLOWERS,  POTTED  PLANTS OR OTHER ITEMS WHERE DAMPNESS MAY BE A
PROBLEM; OR
  (IV) UNWRAPPED PREPARED FOODS, FOOD SLICED TO ORDER OR BAKERY GOODS;
  (B) BAGS PROVIDED BY PHARMACISTS TO CONTAIN PRESCRIPTION DRUGS;
  (C) NEWSPAPER BAGS, DOOR-HANGER BAGS, LAUNDRY  DRY-CLEANING  BAGS,  OR
BAGS  SOLD  IN  PACKAGES  CONTAINING  MULTIPLE  BAGS INTENDED FOR USE AS
GARBAGE, PET WASTE OR YARD WASTE BAGS; OR
  (D) REUSABLE BAGS AS DEFINED IN SECTION 27-2701 OF  THE  ENVIRONMENTAL
CONSERVATION LAW.
  (C)  (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE FEE IMPOSED
BY THIS SECTION WILL BE IDENTICAL TO, AND ADMINISTERED AND COLLECTED  IN
A  LIKE  MANNER  AS  THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF
THIS ARTICLE. ALL THE PROVISIONS OF THIS ARTICLE,  INCLUDING  THE  DEFI-
NITION  AND EXEMPTION PROVISIONS AND THE PROVISIONS RELATING OR APPLICA-
BLE TO THE ADMINISTRATION,  COLLECTION  AND  DISPOSITION  OF  THE  TAXES
IMPOSED BY THAT SECTION WILL APPLY TO THE FEE IMPOSED BY THIS SECTION SO
FAR  AS  THOSE  PROVISIONS  CAN BE MADE APPLICABLE TO THE FEE IMPOSED BY
THIS SECTION, WITH SUCH MODIFICATIONS AS MAY BE NECESSARY  IN  ORDER  TO
ADAPT  THE  LANGUAGE  OF  THOSE  PROVISIONS  TO  THE FEE IMPOSED BY THIS
SECTION. THOSE PROVISIONS WILL APPLY WITH THE SAME FORCE AND  EFFECT  AS

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IF  THE  LANGUAGE OF THOSE PROVISIONS HAD BEEN SET FORTH IN FULL IN THIS
SECTION, EXCEPT TO THE EXTENT THAT ANY OF  THOSE  PROVISIONS  IS  EITHER
INCONSISTENT  WITH A PROVISION OF THIS SECTION OR IS NOT RELEVANT TO THE
FEE IMPOSED BY THIS SECTION. FOR PURPOSES OF THIS SECTION, ANY REFERENCE
IN  THIS CHAPTER TO A TAX OR THE TAXES IMPOSED BY SECTION ELEVEN HUNDRED
FIVE OF THIS ARTICLE WILL BE DEEMED TO ALSO REFER TO THE FEE IMPOSED  BY
THIS SECTION UNLESS A DIFFERENT MEANING IS CLEARLY REQUIRED.
  (2)  NOTWITHSTANDING  THE PROVISIONS OF PARAGRAPH ONE OF THIS SUBDIVI-
SION, THE EXEMPTIONS PROVIDED FOR IN SECTION ELEVEN HUNDRED  SIXTEEN  OF
THIS  ARTICLE, OTHER THAN EXEMPTIONS IN PARAGRAPHS ONE, TWO AND THREE OF
SUBDIVISION (A) OF SUCH SECTION, SHALL NOT APPLY TO THE FEE  IMPOSED  BY
THIS SECTION.
  (D)  EVERY  PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION
SHALL COLLECT THE FEE FROM THE CUSTOMER  AT  THE  TIME  THE  SINGLE  USE
CARRYOUT  PLASTIC  BAG IS PROVIDED.   IF THE CUSTOMER IS GIVEN ANY SALES
SLIP, INVOICE, RECEIPT OR OTHER STATEMENT OR MEMORANDUM OF THE PRICE  OR
CHARGE OF THE PURCHASE, IT SHALL STATE THE NUMBER OF SINGLE USE CARRYOUT
PLASTIC  BAGS PROVIDED TO THE CUSTOMER AND THE AMOUNT OF THE FEE IMPOSED
BY THIS SECTION SHOWN SEPARATELY FROM THE PRICE OR CHARGE, AND SEPARATE-
LY FROM ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW.
  (E) IN ADDITION TO ANY OTHER REQUIREMENTS OF THIS CHAPTER OR ANY OTHER
LAW, A VENDOR THAT SELLS SINGLE USE CARRYOUT PLASTIC BAGS  TO  A  PERSON
REQUIRED  TO  COLLECT  TAX MUST COLLECT AND RETAIN FOR A PERIOD OF THREE
YEARS INFORMATION RELATED TO SALES OF SINGLE USE CARRYOUT PLASTIC  BAGS,
INCLUDING THE NAMES AND ADDRESSES OF THE PERSONS REQUIRED TO COLLECT TAX
TO WHOM THE SINGLE USE CARRYOUT PLASTIC BAGS ARE SOLD, AND THE NUMBER OF
SINGLE  USE CARRYOUT PLASTIC BAGS SOLD TO THOSE PERSONS. THE INFORMATION
SHALL BE PROVIDED TO THE COMMISSIONER UPON REQUEST AND ACCORDING TO  THE
PROCEDURES THAT THE COMMISSIONER MAY PROVIDE.
  (F)  NOTWITHSTANDING  ANY  PROVISION  OF LAW TO THE CONTRARY, THE FEES
IMPOSED BY THIS SECTION AND RECEIVED BY THE COMMISSIONER, AFTER  DEDUCT-
ING  THE  AMOUNT  WHICH THE COMMISSIONER SHALL DETERMINE TO BE NECESSARY
FOR REASONABLE COSTS TO ADMINISTER, COLLECT AND  DISTRIBUTE  SUCH  FEES,
SHALL  BE  DEPOSITED BY THE COMMISSIONER INTO THE PENNIES FOR PARKS FUND
ESTABLISHED PURSUANT TO SECTION NINETY-TWO-T OF THE  STATE  FINANCE  LAW
WITHIN  THIRTY  DAYS  OF  THE  END OF EACH SALES TAX QUARTERLY PERIOD AS
DESCRIBED IN SUBDIVISION (B) OF SECTION  ELEVEN  HUNDRED  THIRTY-SIX  OF
THIS ARTICLE.
  S  4. The state finance law is amended by adding a new section 92-t to
read as follows:
  S 92-T. PENNIES FOR PARKS FUND. 1. THERE IS HEREBY ESTABLISHED IN  THE
JOINT  CUSTODY  OF  THE COMPTROLLER AND THE COMMISSIONER OF TAXATION AND
FINANCE A SPECIAL FUND TO BE KNOWN AS THE "PENNIES FOR PARKS FUND".
  2. (A) ALL MONIES RECEIVED BY THE COMPTROLLER OR THE  COMMISSIONER  OF
TAXATION  AND  FINANCE  FOR  THE PURPOSE OF THIS FUND SHALL BE DEPOSITED
HEREIN. NO MONIES MAY BE TRANSFERRED FROM  THIS  ACCOUNT  TO  ANY  OTHER
ACCOUNT  EXCEPT BY AUTHORITY OF THE COMMISSIONER OF THE OFFICE OF PARKS,
RECREATION AND HISTORIC PRESERVATION.
  (B) SUCH FUND SHALL CONSIST  OF  THE  REVENUE  COLLECTED  PURSUANT  TO
SECTION  ELEVEN  HUNDRED  FIVE-D  OF  THE TAX LAW AND ANY OTHER REVENUES
COLLECTED BY OR APPROPRIATED TO THE FUND PURSUANT TO ANY OTHER LAW.
  3. MONIES OF THE FUND, FOLLOWING  APPROPRIATION  BY  THE  LEGISLATURE,
SHALL BE UTILIZED BY THE COMMISSIONER OF THE OFFICE OF PARKS, RECREATION
AND  HISTORIC  PRESERVATION  FOR CAPITAL EXPENDITURES AT STATE PARKS AND
HISTORIC SITES PURSUANT TO THE PROVISIONS OF SECTION 13.31 OF THE PARKS,
RECREATION AND HISTORIC PRESERVATION LAW. THE COMMISSIONER OF THE OFFICE

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OF PARKS, RECREATION AND  HISTORIC  PRESERVATION  MAY,  AT  HIS  OR  HER
DISCRETION,  MAKE  AVAILABLE UP TO TEN PERCENT OF THE MONIES IN THE FUND
FOR OPERATIONAL EXPENDITURES ANNUALLY.
  4. ALL PAYMENTS OF MONIES FROM THE FUND SHALL BE MADE ON THE AUDIT AND
WARRANT OF THE COMPTROLLER.
  S  5. This act shall take effect on the first day of a quarterly sales
tax period, as set forth in subdivision (b) of section 1136 of  the  tax
law,  next  succeeding the ninetieth day after it shall have become law,
and  shall  apply  in  accordance  with  the   applicable   transitional
provisions  of  section 1106 of the tax law. Provided, however, that the
commissioner of parks, recreation and historic preservation, in conjunc-
tion with the commissioner of  taxation  and  finance,  shall  take  any
action  necessary for the timely implementation of this act on or before
the date on which it shall have become a law.