S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3509
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 23, 2017
                                ___________
 
 Introduced  by  Sen. SERRANO -- 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 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03260-01-7

 S. 3509                             2
 
 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-
 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 13.35 of
 the parks, recreation and historic preservation law, 1105-D of  the  tax
 law and 92-gg of the state finance law.
   §  2. Section 13.31 of the parks, recreation and historic preservation
 law, as added by chapter 568 of the laws of 2011, is renumbered  section
 13.33 and a new section 13.35 is added to read as follows:
   §  13.35  PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED TO UTILIZE
 THE MONIES IN THE  PENNIES  FOR  PARKS  FUND,  ESTABLISHED  PURSUANT  TO
 SECTION NINETY-TWO-GG 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.
   §  3. The tax law is amended by adding a new section 1105-D to read as
 follows:
   § 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

 S. 3509                             3
 
 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 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-GG 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.
   § 4. The state finance law is amended by adding a new section 92-gg to
 read as follows:
   § 92-GG. 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 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 PARKS, RECREATION AND  HISTORIC
 PRESERVATION  FOR CAPITAL EXPENDITURES AT STATE PARKS AND HISTORIC SITES

 S. 3509                             4
 
 PURSUANT TO THE PROVISIONS OF SECTION 13.35 OF THE PARKS, RECREATION AND
 HISTORIC PRESERVATION LAW. THE COMMISSIONER  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.
   § 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.