Ren S13.31 to be S13.32, add S13.33, Pks & Rec L; add S1105-D, Tax L; add S92-t, St Fin L
Creates the "Pennies for parks" program providing funds for capital expenditures at state parks and historic sites; imposes tax on single use carryout plastic bags; establishes the pennies for parks fund to hold funds received by the tax on single use carryout plastic bags.
STATE OF NEW YORK
________________________________________________________________________
1033
2013-2014 Regular Sessions
IN SENATE(Prefiled)
January 9, 2013
___________
Introduced by Sens. SERRANO, PARKER -- 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:
1 Section 1. Legislative findings and intent. The legislature finds and
2 declares that state parks and historic sites enhance the character and
3 quality of life and enhance the economic vitality of local communities
4 and provide healthy and affordable recreational and educational opportu-
5 nities to New York state residents and visitors. If allowed to fall into
6 disrepair, state parks and historic sites may become inaccessible and
7 uninviting to the public. Once closed or sold, state parks and historic
8 sites are difficult, if not impossible, to recover or rehabilitate.
9 Accordingly, state parks and historic sites should be provided necessary
10 capital funding in a manner which is cognizant of their aforementioned
11 intrinsic values.
12 The legislature also finds and declares that the single use carryout
13 plastic bags distributed by New York retailers have a negative impact on
14 the environment, littering our communities, parks and beaches; filling
15 our landfills; harming wildlife; and using millions of gallons of oil to
16 produce. An additional economic incentive should be put in place to
17 encourage the use of reusable bags and reduce the stream of single use
18 carryout plastic bags.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00526-01-3
S. 1033 2
1 It is hereby declared to be the public policy and in the public inter-
2 est of this state to establish a comprehensive program to provide a
3 dedicated funding stream for our state parks and historic sites. Such a
4 dedicated funding stream should be devoted as supplemental to the exist-
5 ing budget of the office of parks, recreation, and historic preserva-
6 tion. The funding stream should be created by imposing a one cent fee on
7 each single use carryout plastic bag distributed by retailers in New
8 York, to be collected and used to fund capital projects in state parks.
9 In order to meet the aforementioned goals and uphold the cultural fabric
10 and integrity of the system of state parks and historic sites, the
11 "Pennies for Parks" program, tax on single use carryout plastic bags and
12 pennies for parks fund are established and codified in sections 13.33 of
13 the parks, recreation and historic preservation law, 1105-D of the tax
14 law and 92-t of the state finance law.
15 § 2. Section 13.31 of the parks, recreation and historic preservation
16 law, as added by chapter 568 of the laws of 2011, is renumbered section
17 13.32 and a new section 13.33 is added read as follows:
18 § 13.33 Pennies for parks. The commissioner is authorized to utilize
19 the monies in the pennies for parks fund, established pursuant to
20 section ninety-two-t of the state finance law, for capital expenditures
21 at state parks and historic sites, provided however, that the commis-
22 sioner may make available up to ten percent of the monies in the fund
23 for operational expenditures annually.
24 § 3. The tax law is amended by adding a new section 1105-D to read as
25 follows:
26 § 1105-D. Tax on single use carryout plastic bags. (a) In addition to
27 any other tax or fee imposed by this article or any other law, there is
28 hereby imposed and there shall be paid a one cent fee on each single use
29 carryout plastic bag provided to a customer by a person required to
30 collect tax.
31 (b) For purposes of this section:
32 (1) "Single use carryout plastic bag" means a plastic bag provided to
33 a customer at the point of sale by a person required to collect tax and
34 intended for a single use for carrying tangible personal property
35 purchased.
36 (2) "Single use carryout plastic bag" does not include:
37 (A) Bags used by customers inside stores to contain or wrap:
38 (i) bulk items such as fruit, vegetables, nuts, grains, candy or small
39 hardware items;
40 (ii) frozen foods, meat, or fish, whether pre-packaged or not;
41 (iii) flowers, potted plants or other items where dampness may be a
42 problem; or
43 (iv) unwrapped prepared foods, food sliced to order or bakery goods;
44 (B) Bags provided by pharmacists to contain prescription drugs;
45 (C) Newspaper bags, door-hanger bags, laundry dry-cleaning bags, or
46 bags sold in packages containing multiple bags intended for use as
47 garbage, pet waste or yard waste bags; or
48 (D) Reusable bags as defined in section 27-2701 of the environmental
49 conservation law.
50 (c) (1) Except as otherwise provided in this section, the fee imposed
51 by this section will be identical to, and administered and collected in
52 a like manner as the taxes imposed by section eleven hundred five of
53 this article. All the provisions of this article, including the defi-
54 nition and exemption provisions and the provisions relating or applica-
55 ble to the administration, collection and disposition of the taxes
56 imposed by that section will apply to the fee imposed by this section so
S. 1033 3
1 far as those provisions can be made applicable to the fee imposed by
2 this section, with such modifications as may be necessary in order to
3 adapt the language of those provisions to the fee imposed by this
4 section. Those provisions will apply with the same force and effect as
5 if the language of those provisions had been set forth in full in this
6 section, except to the extent that any of those provisions is either
7 inconsistent with a provision of this section or is not relevant to the
8 fee imposed by this section. For purposes of this section, any reference
9 in this chapter to a tax or the taxes imposed by section eleven hundred
10 five of this article will be deemed to also refer to the fee imposed by
11 this section unless a different meaning is clearly required.
12 (2) Notwithstanding the provisions of paragraph one of this subdivi-
13 sion, the exemptions provided for in section eleven hundred sixteen of
14 this article, other than exemptions in paragraphs one, two and three of
15 subdivision (a) of such section, shall not apply to the fee imposed by
16 this section.
17 (d) Every person required to collect the fee imposed by this section
18 shall collect the fee from the customer at the time the single use
19 carryout plastic bag is provided. If the customer is given any sales
20 slip, invoice, receipt or other statement or memorandum of the price or
21 charge of the purchase, it shall state the number of single use carryout
22 plastic bags provided to the customer and the amount of the fee imposed
23 by this section shown separately from the price or charge, and separate-
24 ly from any other fee or tax imposed by this article or any other law.
25 (e) In addition to any other requirements of this chapter or any other
26 law, a vendor that sells single use carryout plastic bags to a person
27 required to collect tax must collect and retain for a period of three
28 years information related to sales of single use carryout plastic bags,
29 including the names and addresses of the persons required to collect tax
30 to whom the single use carryout plastic bags are sold, and the number of
31 single use carryout plastic bags sold to those persons. The information
32 shall be provided to the commissioner upon request and according to the
33 procedures that the commissioner may provide.
34 (f) Notwithstanding any provision of law to the contrary, the fees
35 imposed by this section and received by the commissioner, after deduct-
36 ing the amount which the commissioner shall determine to be necessary
37 for reasonable costs to administer, collect and distribute such fees,
38 shall be deposited by the commissioner into the pennies for parks fund
39 established pursuant to section ninety-two-t of the state finance law
40 within thirty days of the end of each sales tax quarterly period as
41 described in subdivision (b) of section eleven hundred thirty-six of
42 this article.
43 § 4. The state finance law is amended by adding a new section 92-t to
44 read as follows:
45 § 92-t. Pennies for parks fund. 1. There is hereby established in the
46 joint custody of the comptroller and the commissioner of taxation and
47 finance a special fund to be known as the "pennies for parks fund".
48 2. (a) All monies received by the comptroller or the commissioner of
49 taxation and finance for the purpose of this fund shall be deposited
50 herein. No monies may be transferred from this account to any other
51 account except by authority of the commissioner of the office of parks,
52 recreation and historic preservation.
53 (b) Such fund shall consist of the revenue collected pursuant to
54 section eleven hundred five-D of the tax law and any other revenues
55 collected by or appropriated to the fund pursuant to any other law.
S. 1033 4
1 3. Monies of the fund, following appropriation by the legislature,
2 shall be utilized by the commissioner of the office of parks, recreation
3 and historic preservation for capital expenditures at state parks and
4 historic sites pursuant to the provisions of section 13.33 of the parks,
5 recreation and historic preservation law. The commissioner of the office
6 of parks, recreation and historic preservation may, at his or her
7 discretion, make available up to ten percent of the monies in the fund
8 for operational expenditures annually.
9 4. All payments of monies from the fund shall be made on the audit and
10 warrant of the comptroller.
11 § 5. This act shall take effect on the first day of a quarterly sales
12 tax period, as set forth in subdivision (b) of section 1136 of the tax
13 law, next succeeding the ninetieth day after it shall have become law,
14 and shall apply in accordance with the applicable transitional
15 provisions of section 1106 of the tax law. Provided, however, that the
16 commissioner of parks, recreation and historic preservation, in conjunc-
17 tion with the commissioner of taxation and finance, shall take any
18 action necessary for the timely implementation of this act on or before
19 the date on which it shall have become a law.
