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

                                  6580

                            I N  S E N A T E

                            February 29, 2012
                               ___________

Introduced  by Sen. GRISANTI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cultural Affairs, Tourism,
  Parks and Recreation

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 a fee on single use carryout
  bags; and to amend the state finance law, in relation to  establishing
  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
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 trees and 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 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
dedicated funding stream should be devoted as supplemental to the exist-
ing  budget  of  the office of parks, recreation, and historic preserva-

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

                                                           LBD14707-01-2

S. 6580                             2

tion. The funding stream should be created by imposing a five  cent  fee
on each single use carryout 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,  a fee on single use carryout bags and pennies for
parks fund are established and codified in sections 13.32 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 13.32 to read as follows:
  S  13.32  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.  FEE  ON  SINGLE  USE CARRYOUT 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 FIVE CENT FEE ON EACH SINGLE
USE CARRYOUT BAG PROVIDED TO A CUSTOMER BY A PERSON REQUIRED TO  COLLECT
TAX.
  (B) FOR PURPOSES OF THIS SECTION:
  (1)  "SINGLE  USE  CARRYOUT BAG" MEANS A 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 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 SIMILAR 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 DEFINITION
AND EXEMPTION PROVISIONS AND THE PROVISIONS RELATING  OR  APPLICABLE  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  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

S. 6580                             3

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  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  BAGS
PROVIDED  TO  THE  CUSTOMER  AND  THE  AMOUNT OF THE FEE IMPOSED BY THIS
SECTION SHOWN SEPARATELY FROM THE PRICE OR CHARGE, AND  SEPARATELY  FROM
ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW.
  (E)  EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION,
MAY RETAIN ONE CENT FROM EACH FIVE CENT FEE  COLLECTED  AS  COMPENSATION
FOR  THE  ADMINISTRATION  OF  THIS  PROGRAM,  AND  SHALL KEEP RECORDS TO
PROVIDE A FULL AND ACCURATE ACCOUNTING OF ALL SUCH FUNDS RETAINED PURSU-
ANT TO THIS SUBDIVISION IN THE FORM AND MANNER  PRESCRIBED  BY  THE  TAX
COMMISSION PURSUANT TO RULES AND REGULATIONS.
  (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 13.32 OF THE PARKS,
RECREATION AND HISTORIC PRESERVATION LAW. THE COMMISSIONER OF THE OFFICE
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. 6580                             4

  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.