NY Env Conserv L § 27-2805 (2021)
2021 New York Laws ENV - Environmental Conservation Article 27 - Collection, Treatment and Disposal of Refuse and Other Solid Waste Title 28 - Bag Waste Reduction 27-2805 - Paper Carryout Bag Reduction Fee.

§ 27-2805. Paper carryout bag reduction fee.   1. (a) Notwithstanding any other provision of law to the contrary, any city  and  any  county,  other  than a county wholly within such a city, acting through its local legislative  body,  is  hereby  authorized  and empowered  to  adopt  and  amend  local  laws, ordinances or resolutions imposing a paper carryout  bag  reduction  fee  within  the  territorial limits  of  such city or county, to take effect on or after March first, two thousand twenty. Notwithstanding the foregoing, if a  county  and  a city  wholly within such county both impose such fee, the fee imposed by such county shall not apply within the territorial limits of such city.  (b) Such paper carryout bag reduction fee, whether or not any tangible personal property is sold therewith, shall be imposed at a rate of  five cents  on  each  paper  carryout  bag  provided  by a person required to collect tax to a customer in this state; provided,  however,  that  such paper  carryout bag reduction fee shall not be imposed on paper carryout bags that are subject to a fee on the provision of such  paper  carryout bag  pursuant  to a local law or ordinance that was adopted prior to the effective date of this section. The paper  carryout  bag  reduction  fee must  be reflected and made payable on the sales slip, invoice, receipt, or other statement of the price rendered to the customer.  (c) Such paper carryout bag  reduction  fee  shall  not  constitute  a receipt  for  the  sale  of  tangible  personal  property subject to tax pursuant to article  twenty-eight  and  pursuant  to  the  authority  of article  twenty-nine of the tax law, and transfer of a bag to a customer by a person required to collect tax shall not constitute a retail sale.  (d) It shall be unlawful for a municipal corporation to adopt or amend a local law, ordinance or resolution requiring the imposition of any fee on the provision of a paper carryout bag except as expressly  authorized by this section. Where a municipal corporation that adopted such a local law, ordinance or resolution prior to the effective date of this section is,  or  is  located  in, a county that has imposed a paper carryout bag reduction fee pursuant to this section, such municipal corporation shall be prohibited from requiring the imposition of a fee on any provision of paper carryout bags that occurs more than one  year  after  such  county paper carryout bag reduction fee takes effect.   2.  Any  such  local  law, ordinance or resolution adopted pursuant to this section shall state the amount of the paper carryout bag  reduction fee  and  the date on which a person required to collect tax shall begin to add such paper carryout bag reduction fee to the sales slip, invoice, receipt, or other statement of the price rendered to its  customers.  No such  local  law,  ordinance  or  resolution shall be effective unless a certified copy of  such  law,  ordinance  or  resolution  is  mailed  by registered or certified mail to the commissioner of taxation and finance in accordance with the provisions of subdivisions (d) and (e) of section twelve hundred ten of the tax law.   3.  The paper carryout bag reduction fee imposed by this section shall not apply to any customer using the supplemental nutritional  assistance program,  special  supplemental nutrition program for women, infants and children, or any successor programs used as full or partial payment  for the items purchased.   4.  The  paper carryout bag reduction fee must be reported and paid to the commissioner of taxation and finance on  a  quarterly  basis  on  or before  the  twentieth  day of the month following each quarterly period ending  on  the  last  day  of  February,  May,  August  and   November, respectively.  The  payments must be accompanied by a return in the form and containing the information the commissioner of taxation and  finance may prescribe.    5.  Any  sales  slip,  invoice,  receipt,  or other statement of price furnished by a person required  to  collect  tax  to  a  customer  shall separately  state  the  paper carryout bag reduction fee and shall state the number of bags provided to the customer.   6.  (a)  Except  as  otherwise  provided  in  this  section, any paper carryout bag reduction fee imposed under the authority of  this  section shall  be administered and collected by the commissioner of taxation and finance in a like manner as the taxes imposed by  articles  twenty-eight and  twenty-nine  of  the  tax  law.  All  the  provisions  of  articles twenty-eight and twenty-nine of the tax law,  including  the  provisions relating to definitions, exemptions, returns, personal liability for the tax,  collection  of  tax  from  the  customer,  payment  of tax and the administration of the taxes imposed by such article, shall apply to  the paper  carryout  bag  reduction  fee imposed under the authority of this section, with such modifications as may be necessary in order  to  adapt the language of those provisions to the paper carryout bag reduction fee imposed  under  the  authority  of  this section. Those provisions shall 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 paper carryout bag reduction fee imposed under the authority of this section. For  purposes of  this  section,  any  reference in this chapter to a tax or the taxes imposed by articles twenty-eight and twenty-nine of the tax law shall be deemed also to refer to the paper carryout  bag  reduction  fee  imposed under  the  authority  of  this  section  unless  a different meaning is clearly required.  (b)  Notwithstanding  the  provisions  of  paragraph   (a)   of   this subdivision:  (1)  the  exemptions provided for in section eleven hundred sixteen of the tax law, other than the exemptions in paragraphs one, two and  three of  subdivision  (a)  of  such  section,  shall  not  apply to the paper carryout bag reduction fees imposed under the authority of this section;  (2) the credit provided in subdivision (f) of section  eleven  hundred thirty-seven of the tax law shall not apply to this section.  (c)   Notwithstanding   the   provisions  of  paragraph  (a)  of  this subdivision or subdivision (a) of section eleven  hundred  forty-six  of the tax law, the commissioner of taxation and finance may, in his or her discretion,   permit   the   commissioner   or  his  or  her  authorized representative to inspect any return related to the paper  carryout  bag reduction   fee  filed  under  this  section,  or  may  furnish  to  the commissioner or his or her authorized representative any such return  or supply  him  or her with information concerning an item contained in any such return, or disclosed by any investigation of a liability under this section.   7. All paper  carryout  bag  reduction  fee  monies  and  any  related penalties  and  interest  remitted  to  the commissioner of taxation and finance under this section, except as  hereinafter  provided,  shall  be deposited  daily  with  such responsible banks, banking houses, or trust companies as may be designated by the state comptroller. Of the revenues deposited, the comptroller shall retain in the comptroller's hands  such amount  as  the commissioner of taxation and finance may determine to be necessary for  refunds  or  reimbursements  of  the  fees  collected  or received  pursuant  to  this section, out of which the comptroller shall pay any refunds or reimbursements of such fees to which persons shall be entitled under the provisions of this section.  The  comptroller,  after reserving  such  refund  and  reimbursement fund shall, on or before the twelfth day of each month, pay to the appropriate fiscal officers of the  counties or cities imposing tax under subdivision one of this section an amount equal to forty percent of the paper carryout  bag  reduction  fee monies   and  any  related  penalties  and  interest  collected  by  the commissioner  of  taxation and finance in respect of each such county or city in the preceding calendar month to  be  used  for  the  purpose  of purchasing  and  distributing reusable bags, with priority given to low- and fixed-income communities.  Provided further that at the end of  each fiscal  year, any funds which have not been used for the purpose defined in this section shall be returned to the comptroller  and  be  deposited into  the  general  fund  to  be  used for the purpose of purchasing and distributing reusable bags with priority given to low- and  fixed-income communities.  Any  remaining  amount of paper carryout bag reduction fee monies and any related penalties and interest shall be deposited monthly into the environmental protection fund established pursuant  to  section ninety-two-s of the state finance law.