Add §13.32, Pks & Rec L; add §1105-D, Tax L; add §92-ii, St Fin L
Creates the "Pennies for Parks" program providing funds for capital expenditures at state parks and historic sites; imposes fee of five cents on single use carryout bags; establishes the pennies for parks fund to hold funds received from the fee on single use carryout bags.
STATE OF NEW YORK
________________________________________________________________________
8508
IN SENATE
May 9, 2018
___________
Introduced by Sen. 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, historic sites and city
parks; to amend the tax law, in relation to imposing a fee on single
use plastic 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:
1 Section 1. Legislative findings and intent. The legislature finds and
2 declares that state parks, historic sites and city parks enhance the
3 character and quality of life and enhance the economic vitality of local
4 communities and provide healthy and affordable recreational and educa-
5 tional opportunities to New York state residents and visitors. If
6 allowed to fall into disrepair, state parks, historic sites as well as
7 city parks may become inaccessible and uninviting to the public. Once
8 closed or sold, state parks and historic sites are difficult, if not
9 impossible, to recover or rehabilitate. Accordingly, state parks,
10 historic sites and city parks should be provided necessary capital fund-
11 ing in a manner which is cognizant of their aforementioned intrinsic
12 values.
13 The legislature also finds and declares that the single use plastic
14 carryout bags distributed by New York retailers have a negative impact
15 on the environment, littering our communities, parks and beaches; fill-
16 ing our landfills; harming wildlife; and using millions of trees and
17 gallons of oil to produce. An additional economic incentive should be
18 put in place to encourage the use of reusable bags and reduce the stream
19 of single use plastic carryout bags.
20 It is hereby declared to be the public policy and in the public inter-
21 est of this state to establish a comprehensive program to provide a
22 dedicated funding stream for our state parks, historic sites and city
23 parks. Such a dedicated funding stream should be devoted as supplemental
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01337-05-8
S. 8508 2
1 to the existing budget of the office of parks, recreation and historic
2 preservation. The funding stream should be created by imposing a five
3 cent fee on each single use plastic carryout bag distributed by retail-
4 ers in New York, to be collected and used to fund capital projects in
5 state parks, historic sites and city parks. In order to meet the afore-
6 mentioned goals and uphold the cultural fabric and integrity of the
7 system of state parks, and historic sites and city parks, the "Pennies
8 for Parks" program, a fee on single use plastic carryout bags and
9 pennies for parks fund are established and codified in sections 13.32 of
10 the parks, recreation and historic preservation law, 1105-D of the tax
11 law and 92-ii of the state finance law.
12 § 2. The parks, recreation and historic preservation law is amended by
13 adding a new section 13.32 to read as follows:
14 § 13.32 Pennies for parks. The commissioner is authorized to utilize
15 the monies allocated to the state parks and historic sites capital
16 account for the purpose of supplementing the existing budget of the
17 office to provide additional funding for capital projects.
18 § 3. The tax law is amended by adding a new section 1105-D to read as
19 follows:
20 § 1105-D. Fee on single use plastic carryout bags. (a) In addition to
21 any other tax or fee imposed by this article or any other law, there is
22 hereby imposed and there shall be paid a five cent fee on each single
23 use plastic carryout bag provided to a customer by a person required to
24 collect tax.
25 (b) For purposes of this section:
26 (1) "Single use plastic carryout bag" means a bag provided to a
27 customer at the point of sale by a person required to collect tax and
28 intended for a single use for carrying tangible personal property
29 purchased.
30 (2) "Single use plastic carryout bag" does not include:
31 (A) Paper carryout bags including those paper bags containing any
32 percentage of post-consumer recycled content.
33 (B) Bags used by customers inside stores to contain or wrap:
34 (i) bulk items such as fruit, vegetables, nuts, grains, candy or small
35 hardware items;
36 (ii) frozen foods, meat, or fish, whether pre-packaged or not;
37 (iii) flowers, potted plants or other items where dampness may be a
38 problem; or
39 (iv) unwrapped prepared foods, food sliced to order or bakery goods;
40 (C) Bags provided by pharmacists to contain prescription drugs;
41 (D) Newspaper bags, door-hanger bags, laundry dry-cleaning bags, or
42 bags sold in packages containing multiple bags intended for use as
43 garbage, pet waste or yard waste bags; or
44 (E) Reusable bags as defined in section 27-2701 of the environmental
45 conservation law.
46 (c) (1) Except as otherwise provided in this section, the fee imposed
47 by this section will be similar to, and administered and collected in a
48 like manner as the taxes imposed by section eleven hundred five of this
49 article. All the provisions of this article, including the definition
50 and exemption provisions and the provisions relating or applicable to
51 the administration, collection and disposition of the taxes imposed by
52 that section will apply to the fee imposed by this section so far as
53 those provisions can be made applicable to the fee imposed by this
54 section, with such modifications as may be necessary in order to adapt
55 the language of those provisions to the fee imposed by this section.
56 Those provisions will apply with the same force and effect as if the
S. 8508 3
1 language of those provisions had been set forth in full in this section,
2 except to the extent that any of those provisions is either inconsistent
3 with a provision of this section or is not relevant to the fee imposed
4 by this section. For purposes of this section, any reference in this
5 chapter to a tax or the taxes imposed by section eleven hundred five of
6 this article will be deemed to also refer to the fee imposed by this
7 section unless a different meaning is clearly required.
8 (2) Notwithstanding the provisions of paragraph one of this subdivi-
9 sion, the exemptions provided for in section eleven hundred sixteen of
10 this article, other than exemptions in paragraphs one, two and three of
11 subdivision (a) of such section, shall not apply to the fee imposed by
12 this section.
13 (d) Every person required to collect the fee imposed by this section
14 shall collect the fee from the customer at the time the single use plas-
15 tic carryout bag is provided. If the customer is given any sales slip,
16 invoice, receipt or other statement or memorandum of the price or charge
17 of the purchase, it shall state the number of single use plastic carry-
18 out bags provided to the customer and the amount of the fee imposed by
19 this section shown separately from the price or charge, and separately
20 from any other fee or tax imposed by this article or any other law.
21 (e) Every person required to collect the fee imposed by this section,
22 may retain one cent from each five cent fee collected as compensation
23 for the administration of this program, and shall keep records to
24 provide a full and accurate accounting of all such funds retained pursu-
25 ant to this subdivision in the form and manner prescribed by the tax
26 commission pursuant to rules and regulations.
27 (f) Notwithstanding any provision of law to the contrary, the fees
28 imposed by this section and received by the comptroller, after deducting
29 the amount which the comptroller shall determine to be necessary for
30 reasonable costs to administer, collect and distribute such fees, shall
31 be deposited by the comptroller into the pennies for parks fund estab-
32 lished pursuant to section ninety-two-ii of the state finance law within
33 thirty days of the end of each sales tax quarterly period as described
34 in subdivision (b) of section eleven hundred thirty-six of this article.
35 § 4. The state finance law is amended by adding a new section 92-ii to
36 read as follows:
37 § 92-ii. Pennies for parks fund. 1. There is hereby established in the
38 joint custody of the state comptroller and the commissioner of taxation
39 and finance a special fund to be known as the "pennies for parks fund".
40 2. (a) The pennies for parks fund shall consist of two accounts: (a)
41 the state parks and historic sites capital account; and (b) the city
42 parks capital account. Moneys in each account shall be kept separate and
43 not commingled with any other moneys in the custody of the state comp-
44 troller.
45 (b) The comptroller may retain no more than ten percent of the moneys
46 in the pennies for parks fund available for operational expenditures
47 relating to the administration of the program. The state comptroller is
48 hereby authorized and directed to transfer monthly no later than the
49 last day of each month, any moneys, if any, in excess of the aggregate
50 amounts required to be set aside in order to meet the requirements
51 established in this subdivision for administrative purposes, in the
52 following manner: forty-five percent of the moneys in the pennies for
53 parks fund shall be transferred to the state parks and historic sites
54 capital account; and forty-five percent of the moneys in the pennies for
55 parks fund shall be transferred to the city parks capital account.
S. 8508 4
1 (c) Moneys in the state parks and historic sites capital account
2 shall, following appropriation by the legislature, be transferred to the
3 existing budget of the office of parks, recreation and historic preser-
4 vation to provide supplemental funding for capital projects.
5 (i) Not later than sixty days after the end of the state fiscal year,
6 the office of parks, recreation and historic preservation shall provide
7 to the state comptroller, the chairpersons of the senate finance and
8 assembly ways and means committees and the division of the budget, a
9 detailed description of each capital project let during the completed
10 prior year that is funded fully or partially from the state parks and
11 historic sites capital account. Such description shall include a project
12 identification number, a description of the project in less than thirty
13 words, the work type, the estimated total cost of the project and the
14 probable life of each such project.
15 (ii) Not later than March first of each state fiscal year, the office
16 of parks, recreation and historic preservation shall provide to the
17 state comptroller, the chairpersons of the senate finance and assembly
18 ways and means committees and the division of the budget, a detailed
19 description of each capital project anticipated or available to be let
20 in the next fiscal year that is planned to be funded fully or partially
21 from the state parks and historic sites capital account. Such
22 description shall include a project identification number, a description
23 of the project in less than thirty words, the work type, the estimated
24 total cost of the project and the probable life of each such project.
25 (d) Moneys in the city park capital account shall, following appropri-
26 ation by the legislature, be transferred to the specific city parks
27 designated to receive such funding as outlined by the following subpara-
28 graphs.
29 (i) There shall be a comprehensive financial report and plan for the
30 city park capital account. The governor shall annually submit such plan
31 to the legislature and the state comptroller in accordance with the
32 release of the executive budget. The report will detail the city park
33 and the appropriation to be released for capital project purposes.
34 (ii) Not later than sixty days after the end of the state fiscal year,
35 the division of the budget shall provide to the state comptroller and
36 the chairpersons of the senate finance and assembly ways and means
37 committees, a detailed description of each city capital project let
38 during the completed prior year that is funded fully or partially from
39 the city parks capital account. Such description shall include a project
40 identification number, a description of the project in less than thirty
41 words, the work type, the estimated total cost of the project and the
42 probable life of each such project.
43 (e) All payments of moneys from the fund shall be made on the audit
44 and warrant of the state comptroller.
45 (f) The state comptroller, in conjunction with the department of taxa-
46 tion and finance and the office of parks, recreation and historic pres-
47 ervation shall publish on or before December thirty-first, two thousand
48 nineteen, and annually thereafter, a report for the legislature. Such
49 report shall be made available to the public by being posted on the
50 state comptroller's official website. Such report shall consider the
51 total fees collected and the expenses of the program on an annual basis.
52 The report will also include a study into the percentage reduction in
53 single use plastic carryout bags by residents of New York state follow-
54 ing the implementation of the bag fee to ensure progress towards reach-
55 ing a decrease in the use of such bags. Copies of the report will be
S. 8508 5
1 submitted to the speaker of the assembly, the majority leader of the
2 senate, the division of budget and the state comptroller.
3 § 5. This act shall take effect on the first day of a quarterly sales
4 tax period, as set forth in subdivision (b) of section 1136 of the tax
5 law, next succeeding the ninetieth day after it shall have become a law,
6 and shall apply in accordance with the applicable transitional
7 provisions of section 1106 of the tax law. Provided, however, that the
8 commissioner of parks, recreation and historic preservation, in conjunc-
9 tion with the commissioner of taxation and finance, shall take any
10 action necessary for the timely implementation of this act on or before
11 the date on which it shall have become a law.
