Bill Text: NY A05037 | 2019-2020 | General Assembly | Introduced

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Bill Title: Authorizes localities to adopt local laws, ordinances or resolutions imposing a tax on carryout bags.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A05037 Detail]

Download: New_York-2019-A05037-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          5037
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 6, 2019
                                       ___________
        Introduced  by M. of A. ROZIC -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to  authorizing  localities  to
          adopt local laws, ordinances or resolutions imposing a tax on carryout
          bags
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 1201 of the tax law is  amended  by  adding  a  new
     2  subdivision (n) to read as follows:
     3    (n) (i) Taxes on the provision of carryout bags by covered stores.
     4    (ii)  Local  laws  imposing taxes authorized by this subdivision shall
     5  provide definitions for "carryout bag" and "covered store"  as  well  as
     6  specified  exemptions  therein in addition to other provisions necessary
     7  to implement taxes authorized by this subdivision.
     8    § 2. Subdivision (a) of section 1202 of the tax law, as added by chap-
     9  ter 93 of the laws of 1965, is amended to read as follows:
    10    (a) Notwithstanding any other provision of law to  the  contrary,  any
    11  county  in  this  state, except a county wholly within a city, is hereby
    12  authorized and empowered, subject to the limitations and  exemptions  in
    13  part  II  of  this article, to adopt and amend local laws, ordinances or
    14  resolutions imposing in any such  county  any  of  the  types  of  taxes
    15  authorized  under  subdivisions  (c),  (d) [and], (e) and (n) of section
    16  twelve hundred one of this subpart, at the rates provided  for  therein,
    17  such  taxes  to be administered and collected in the manner provided for
    18  in subpart A of part III of this article.
    19    § 3. Subdivision a of section 1203 of the tax law, as amended by chap-
    20  ter 629 of the laws of 1973, is amended to read as follows:
    21    a. Notwithstanding any other provision of law  to  the  contrary,  any
    22  city  in this state with a population of less than one million is hereby
    23  authorized and empowered, subject to the limitations and  exemptions  in
    24  part  II  of  this article, to adopt and amend local laws, ordinances or
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06689-01-9
        A. 5037                             2
     1  resolutions imposing in such city any  of  the  taxes  authorized  under
     2  subdivisions  (c),  (d) [and], (e) and (n) of section twelve hundred one
     3  of this subpart, at the rates provided for therein,  such  taxes  to  be
     4  administered  and  collected  in the manner provided for in subpart A of
     5  part III of this article.
     6    § 4. This act shall take effect immediately.