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 by the fee on single use carryout bags.
TITLE OF BILL: An act to amend the environmental conservation 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 a fee on single use carryout bags; and to amend the state finance law, in relation to establishing the pennies for parks fund
PURPOSE: To create a five cent fee on all carry out single use bags to fund the Pennies for Parks program.
SUMMARY OF SPECIFIC PROVISIONS: Section 1 is the legislative findings and intent. Section 2 states that the Commissioner is authorized to utilize funds raised by Pennies fort parks for capital expenditures at state parks and historic sites, but that 10% could be used for operational expenditures annually.
Section 3 creates a five cent fee for single use carryout bags, further defines what a single use carryout bag is. This section also states that on any sales slip given to a customer it shall state the number of single use carryout bags provided and the amount of the fee charged. This section also allows retailers to retain one cent of each fee for compensation for the program and maintain appropriate records. Also allows for the Commissioner to retain necessary and reasonable costs for running this program.
Section 4 creates the Pennies for parks fund in the joint custody of the Comptroller and Department of Taxation and Finance and expressly prohibits the transfer of this money to any other account unless authorized by the Commissioner of DEC. The section continues to clearly state this revenue is to be used for capital improvements, and that the Commissioner can retain up to 10% for operational expenditures annually.
Section 5 is the effective date.
JUSTIFICATION: With 178 State Parks and more numerous historic sites, New York has a wonderful system of recreation and education. However overtime with such a large number of sites where many are heavily used, capital improvements must be made to them. However. during times of economic uncertainty this is often not the case as money is often needed to ensure they all stay open to the public, and are staffed appropriately.
Pennies for Parks will allow for significant capital improvements for these sites from Montauk Point State Park to Niagara Falls State Park, and all those in between, Almost every New Yorker, and millions
of visitors will enjoy all that our parks and historic sites have to offer by maintain and improving upon them we will increase the number of visitors they have and return more money both to the State and all those businesses that provide ancillary support to the tourism and parks industry.
Further, by imposing a five cent fee on single use bags there is the added benefit of protecting our environment by taking these bags out of the waste stream and encouraging the use of reusable bags.
PRIOR LEGISLATIVE HISTORY: S. 6580 Referred to Cultural Affairs, Tourism, Recreation, and Sports Development
FISCAL IMPLICATIONS: Positive to the State
EFFECTIVE DATE: This act shall take effect on the first day of a quarterly sales tax period.
STATE OF NEW YORK ________________________________________________________________________ 1670 2013-2014 Regular Sessions IN SENATE (PREFILED) January 9, 2013 ___________Introduced by Sens. GRISANTI, MAZIARZ -- read twice and ordered printed, and when printed to be committed to the Committee on Environmental Conservation AN ACT to amend the environmental conservation 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 a fee on single use 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: 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 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 trees and 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 bags.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04015-02-3 S. 1670 2
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 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 department of environmental conservation. The funding stream should be created by imposing a five cent fee on each single use carryout 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, a fee on single use carryout bags and pennies for parks fund are established and codified in sections 3-0319 of the environmental conservation law, 1105-D of the tax law and 92-t of the state finance law. S 2. The environmental conservation law is amended by adding a new section 3-0319 to read as follows: S 3-0319. PENNIES FOR PARKS. THE COMMISSIONER IS AUTHORIZED TO UTILIZE THE MONIES IN THE PENNIES FOR PARKS FUND, ESTABLISHED PURSUANT TO SECTION NINETY-TWO-T OF THE STATE FINANCE LAW, FOR CAPITAL EXPENDITURES AT STATE PARKS AND HISTORIC SITES, PROVIDED HOWEVER, THAT THE COMMISSIONER MAY MAKE AVAILABLE UP TO TEN PERCENT OF THE MONIES IN THE FUND FOR OPERATIONAL EXPENDITURES ANNU- ALLY. S 3. The tax law is amended by adding a new section 1105-D to read as follows: S 1105-D. FEE ON SINGLE USE CARRYOUT 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 FIVE CENT FEE ON EACH SINGLE USE CARRYOUT BAG PROVIDED TO A CUSTOMER BY A PERSON REQUIRED TO COLLECT TAX. (B) FOR PURPOSES OF THIS SECTION: (1) "SINGLE USE CARRYOUT BAG" MEANS A 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 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 SIMILAR 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 DEFINITION AND EXEMPTION PROVISIONS AND THE PROVISIONS RELATING OR APPLICABLE 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 THISS. 1670 3
SECTION, WITH SUCH MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO 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 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 BAGS PROVIDED TO THE CUSTOMER AND THE AMOUNT OF THE FEE IMPOSED BY THIS SECTION SHOWN SEPARATELY FROM THE PRICE OR CHARGE, AND SEPARATELY FROM ANY OTHER FEE OR TAX IMPOSED BY THIS ARTICLE OR ANY OTHER LAW. (E) EVERY PERSON REQUIRED TO COLLECT THE FEE IMPOSED BY THIS SECTION, MAY RETAIN ONE CENT FROM EACH FIVE CENT FEE COLLECTED AS COMPENSATION FOR THE ADMINISTRATION OF THIS PROGRAM, AND SHALL KEEP RECORDS TO PROVIDE A FULL AND ACCURATE ACCOUNTING OF ALL SUCH FUNDS RETAINED PURSU- ANT TO THIS SUBDIVISION IN THE FORM AND MANNER PRESCRIBED BY THE TAX COMMISSION PURSUANT TO RULES AND REGULATIONS. (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-T 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. S 4. The state finance law is amended by adding a new section 92-t to read as follows: S 92-T. 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 THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION. (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 THE DEPARTMENT OF ENVIRONMENTAL CONSERVATION FOR CAPITAL EXPENDITURES AT STATE PARKS AND HISTORIC SITES PURSUANT TO THE PROVISIONS OF SECTION 3-0319 OF THE ENVIRONMENTAL CONSERVATION LAW. THE COMMISSIONER OF THE DEPARTMENT OF ENVIRONMENTALS. 1670 4
CONSERVATION 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. S 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 the department of environmental conservation, in conjunction 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.