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Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board. Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board. Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board. Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board. Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board. Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board. Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board. Authorizes the refund of sales tax paid on the purchase price of bikes if registered on the bike theft prevention registry; requires the creation of a bicycle theft prevention website by the state consumer protection board.

referred to ways and means S T A T E O F N E W Y O R K ________________________________________________________________________ 939 I N A S S E M B L Y (PREFILED) January 6, 2 1 ___________ Introduced by M. of A. HEVESI read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the refund of sales tax paid on the purchase price of registered bicycles; to amend the executive law, in relation to requiring the state consumer protection board to establish a bicycle theft prevention website; and to amend the general business law, in relation to the bicycle theft prevention registration notification THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM BLY, DO ENACT AS FOLLOWS: 1 Section 1. The tax law is amended by adding a new section 1124 to 2 read as follows: 3 S 1124. REFUNDS AND CREDITS WITH RESPECT TO REGISTERED BICYCLES. 4 SUBJECT TO THE CONDITIONS AND LIMITATIONS PROVIDED FOR IN THIS SECTION, A REFUND OR CREDIT SHALL BE ALLOWED FOR A TAX PAID PURSUANT TO SUBDIVI 6 SION (A) OF SECTION ELEVEN HUNDRED FIVE OR SECTION ELEVEN HUNDRED TEN OF 7 THIS ARTICLE AND ANY LIKE TAX IMPOSED PURSUANT TO THE AUTHORITY OF ARTI 8 CLE TWENTY NINE OF THIS CHAPTER WITH RESPECT TO THE PURCHASE OF A BICY 9 CLE IF THE PURCHASER OR USER REGISTERS THE BICYCLE WITH A BICYCLE REGIS 1 TRATION PROGRAM ADMINISTERED BY THE NATIONAL BIKE REGISTRY OR LOCALLY 11 AFFILIATED BICYCLE REGISTRY. WHERE THE TAX ON THE SALE OR USE OF A 12 BICYCLE HAS BEEN PAID TO THE VENDOR, TO QUALIFY FOR SUCH REFUND OR CRED 13 IT, SUCH BICYCLE MUST BE REGISTERED WITHIN THREE YEARS AFTER THE DATE 14 SUCH TAX WAS PAYABLE TO THE TAX COMMISSION BY THE VENDOR PURSUANT TO 1 SECTION ELEVEN HUNDRED THIRTY SEVEN OF THIS ARTICLE. AN APPLICATION FOR 16 A REFUND OR CREDIT PURSUANT TO THIS SECTION MUST BE FILED WITH SUCH 17 COMMISSION WITHIN THE TIME PROVIDED BY SUBDIVISION (A) OF SECTION ELEVEN 18 HUNDRED THIRTY NINE OF THIS ARTICLE. SUCH APPLICATION SHALL BE IN SUCH 19 FORM AS THE TAX COMMISSION MAY PRESCRIBE. WHERE AN APPLICATION FOR CRED 2 IT HAS BEEN FILED, THE APPLICANT MAY IMMEDIATELY TAKE SUCH CREDIT ON THE 21 RETURN WHICH IS DUE COINCIDENT WITH OR IMMEDIATELY SUBSEQUENT TO THE 22 TIME THAT HE FILES HIS APPLICATION FOR CREDIT. HOWEVER, THE TAKING OF 23 THE CREDIT ON THE RETURN SHALL BE DEEMED TO BE PART OF THE APPLICATION EXPLANATION Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD1 196 3 A. 939 2 1 FOR CREDIT AND SHALL BE SUBJECT TO THE PROVISIONS IN RESPECT TO APPLICA 2 TIONS FOR CREDIT IN SECTION ELEVEN HUNDRED THIRTY NINE OF THIS ARTICLE 3 AS PROVIDED IN SUBDIVISION (E) OF SUCH SECTION. 4 S 2. Subdivision (e) of section 1139 of the tax law, as amended by chapter 962 of the laws of 1966, is amended to read as follows: 6 (e) The provisions of subdivisions (a), (b) and (c) of this section 7 shall be applicable to applications for refund or credit pursuant to 8 section eleven hundred nineteen [and], subdivision (e) of section eleven 9 hundred thirty two, AND SECTION ELEVEN HUNDRED TWENTY FOUR OF THIS ARTI 1 CLE, except that an application for credit may be made as provided in 11 such section or subdivision and except that no interest shall be allowed 12 or paid upon any refund made or credit allowed pursuant to such section 13 or such subdivision. 14 S 3. Subdivision 3 of section 3 of the executive law is amended by 1 adding a new paragraph l to read as follows: 16 L. ESTABLISH A BICYCLE THEFT PREVENTION WEBSITE, THAT INCLUDES, BUT IS 17 NOT LIMITED TO, PROPER METHODS FOR PARKING AND LOCKING BICYCLES, THE 18 BENEFITS OF BICYCLE REGISTRATION, AND THE PROPER PROCEDURE FOR REPORTING 19 BICYCLE THEFT. SUCH WEBSITE OR WEBPAGE SHALL ALSO: 2 (I) INCLUDE AN INTERACTIVE FEATURE THAT ALLOWS CONSUMERS TO DETERMINE 21 IF A MUNICIPALITY LOCATED IN THIS STATE HAS ESTABLISHED A BICYCLE REGIS 22 TRATION PROGRAM; AND 23 (II) REFERENCE THE AVAILABILITY OF BICYCLE REGISTRATION PROGRAMS 24 ADMINISTERED BY MUNICIPALITIES AND OTHER APPROPRIATE ENTITIES. 2 S 4. The general business law is amended by adding a new section 391 26 cc to read as follows: 27 S 391 CC. BICYCLE THEFT PREVENTION REGISTRATION NOTIFICATION. 1. A. 28 NO PERSON, FIRM, ASSOCIATION OR CORPORATION ENGAGED IN THE BUSINESS OF 29 SELLING BICYCLES SHALL SELL ANY BICYCLE UNLESS SUCH PERSON, FIRM, ASSO 3 CIATION OR CORPORATION PROVIDES THE FOLLOWING NOTICE TO CONSUMERS: 31 "REGISTER YOUR BICYCLE. FOR MORE INFORMATION ABOUT THE BENEFITS OF BICY 32 CLE REGISTRATION AND BICYCLE REGISTRIES AVAILABLE TO YOU, CONTACT THE 33 NEW YORK STATE CONSUMER PROTECTION BOARD AT (INSERT THE CURRENT TELE 34 PHONE NUMBER ESTABLISHED BY THE STATE CONSUMER PROTECTION BOARD FOR 3 RECEIVING INQUIRIES FROM CONSUMERS) OR (INSERT THE ADDRESS OF THE 36 WEBSITE CREATED PURSUANT TO PARAGRAPH ONE OF SUBDIVISION THREE OF 37 SECTION FIVE HUNDRED FIFTY THREE OF THE EXECUTIVE LAW). STATE AND LOCAL 38 SALES TAX PAID ON THE PURCHASE PRICE OF YOUR BICYCLE MAY BE REFUNDED IF 39 YOUR BICYCLE IS REGISTERED." 4 B. SUCH NOTICE SHALL BE GIVEN BY PROMINENTLY POSTING A SIGN WHERE 41 BICYCLES ARE DISPLAYED AND/OR SOLD OR WHERE BICYCLES ARE OFFERED FOR 42 SALE THROUGH A PRINTED BICYCLE DISPLAY OR BICYCLE CATALOGUE AVAILABLE TO 43 CUSTOMERS IN RETAIL STORES. SUCH SIGN SHALL BE NO LESS THAN NINE INCHES 44 BY FOURTEEN INCHES USING LETTERS NO LESS THAN ONE HALF INCH IN HEIGHT. 4 ANY PERSON, FIRM, ASSOCIATION OR CORPORATION ENGAGED IN THE BUSINESS OF 46 SELLING BICYCLES, MAY, IN LIEU OF POSTING A SIGN, MAKE AVAILABLE TO 47 CONSUMERS A WRITTEN NOTICE DISPLAYED IN A PROMINENT LOCATION WHERE BICY 48 CLES ARE DISPLAYED AND/OR SOLD OR WHERE BICYCLES ARE OFFERED FOR SALE 49 THROUGH A PRINTED BICYCLE DISPLAY OR BICYCLE CATALOGUE AVAILABLE TO CUSTOMERS IN RETAIL STORES. SUCH NOTICE SHALL BE NO LESS THAN FIVE 1 INCHES BY EIGHT INCHES USING LETTERS NO SMALLER THAN FOURTEEN POINT 2 TYPE. 3 2. ANY PERSON, FIRM, ASSOCIATION OR CORPORATION WHO OR WHICH VIOLATES 4 THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION SHALL BE SUBJECT TO A CIVIL PENALTY OF NOT MORE THAN FIVE HUNDRED DOLLARS FOR EACH SUCH 6 VIOLATION. A. 939 3 1 3. A. UPON ANY VIOLATION OF THE PROVISIONS OF SUBDIVISION ONE OF THIS 2 SECTION, AN APPLICATION MAY BE MADE BY THE ATTORNEY GENERAL IN THE NAME 3 OF THE PEOPLE OF THE STATE OF NEW YORK TO A COURT OR JUSTICE HAVING 4 JURISDICTION TO ISSUE AN INJUNCTION, AND UPON NOTICE TO THE DEFENDANT OF NOT LESS THAN FIVE DAYS, TO ENJOIN AND RESTRAIN THE CONTINUANCE OF THE 6 VIOLATION. IF IT SHALL APPEAR TO THE SATISFACTION OF THE COURT OR 7 JUSTICE THAT THE DEFENDANT HAS VIOLATED SUBDIVISION ONE OF THIS SECTION, 8 AN INJUNCTION MAY BE ISSUED BY THE COURT OR JUSTICE, ENJOINING AND 9 RESTRAINING ANY FURTHER VIOLATION, WITHOUT REQUIRING PROOF THAT ANY 1 PERSON HAS, IN FACT, BEEN INJURED OR DAMAGED THEREBY. IN ANY SUCH 11 PROCEEDING, THE COURT MAY MAKE ALLOWANCES TO THE ATTORNEY GENERAL AS 12 PROVIDED IN PARAGRAPH SIX OF SUBDIVISION (A) OF SECTION EIGHT THOUSAND 13 THREE HUNDRED THREE OF THE CIVIL PRACTICE LAW AND RULES, AND DIRECT 14 RESTITUTION. 1 B. IN CONNECTION WITH AN APPLICATION MADE UNDER PARAGRAPH A OF THIS 16 SUBDIVISION, THE ATTORNEY GENERAL IS AUTHORIZED TO TAKE PROOF AND TO 17 MAKE A DETERMINATION OF THE RELEVANT FACTS AND TO ISSUE SUBPOENAS IN 18 ACCORDANCE WITH THE CIVIL PRACTICE LAW AND RULES. 19 4. THE PROVISIONS OF SUBDIVISION ONE OF THIS SECTION MAY BE ENFORCED 2 CONCURRENTLY BY THE DIRECTOR OF A MUNICIPAL CONSUMER AFFAIRS OFFICE, OR 21 BY THE TOWN ATTORNEY, CITY CORPORATION COUNSEL, OR OTHER LAWFUL DESIGNEE 22 OF A MUNICIPALITY OR LOCAL GOVERNMENT, AND ALL MONEYS COLLECTED THERE 23 UNDER SHALL BE RETAINED BY SUCH MUNICIPALITY OR LOCAL GOVERNMENT. 24 S . This act shall take effect immediately; provided, however, that 2 sections one and two of this act shall apply to the purchase and regis 26 tration of bicycles purchased on or after the effective date of this 27 act. BILL NUMBER:A939 TITLE OF BILL: An act to amend the tax law, in relation to the refund of sales tax paid on the purchase price of registered bicycles; to amend the executive law, in relation to requiring the state consumer protection board to establish a bicycle theft prevention website; and to amend the general business law, in relation to the bicycle theft prevention registration notification PURPOSE: This legislation enables consumers who register their bicycles with the National Bicycle Registry or local affiliated registries to receive a refund of state sales tax paid on the purchase of their bicy cle. SUMMARY OF PROVISIONS: This bill amends the tax law by adding a new section 1124, amends subdivision (e) of section 1139 of the tax law, as amended by chapter 962 of the laws of 1966, amends subdivision 3 of section 3 of the executive law, and adds a new section 391 cc to the general business law. JUSTIFICATION: This legislation is designed to incent bicycle owners to register their bicycles with the National Bicycle Registry or local affiliated registries. These registries catalog bicycle information for recovery purposes in the event of theft. These registries have proven to deter theft and enhance the ability of law enforcement to recover and return stolen property to their owners. The refund of state sales tax on the purchase of a new bicycle, once proof of registration is provided, will encourage consumers to register their property. LEGISLATIVE HISTORY: This is a new bill. FISCAL IMPLICATIONS: To be determined. EFFECTIVE DATE: This act shall take effect immediately.