S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3098

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 2, 2015
                               ___________

Introduced  by Sens. KRUEGER, HOYLMAN -- 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
  expanding the provisions of the New York state plastic bag  reduction,
  reuse  and  recycling  law  to require the collection and deposit of a
  five cent charge for each plastic bag provided by a  retailer  to  its
  customers and a five cent charge on each piece of plastic film shipped
  to  the  state  and  to repeal certain provisions of such law relating
  thereto

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subdivisions 4, 5 and 6 of section 27-2701 of the environ-
mental conservation law, as added by chapter 641 of the  laws  of  2008,
are amended and a new subdivision 8 is added to read as follows:
  4.  (A) "Plastic carryout bag" means a SINGLE-USE plastic carryout bag
WHICH IS 2.25 MM THICK OR LESS, HAS HANDLES, IS INTENDED FOR THE PURPOSE
OF CARRYING PURCHASED ITEMS AND IS provided by a store to a customer  at
the point of sale.
  (B)  PLASTIC  BAGS INTENDED TO DIRECTLY CONTAIN FOOD (SUCH AS SANDWICH
BAGS, HANDLE-LESS PRODUCE BAGS) ARE NOT SINGLE-USE CARRYOUT BAGS.
  5. (A) "Reusable bag" means:
  [(a)] (1) a bag made of cloth or other machine  washable  fabric  that
has handles; or
  [(b)]  (2)  a  durable  plastic  bag with handles that is specifically
designed and manufactured for multiple reuse; SUCH  BAG  SHALL  BE  OVER
2.25  MM  THICK  AND  BE  INTENDED TO CARRY A MINIMUM OF TWENTY POUNDS A
MINIMUM OF FIFTY WALKING TRIPS OF A MINIMUM OF ONE HALF MILE.
  (B) REUSABLE BAGS MUST MEET SAFETY STANDARDS FOR CONTAINING FOOD ITEMS
AND MAY NOT CONTAIN TOXIC METALS OR OTHER POTENTIAL FOOD CONTAMINANTS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05543-02-5

              

S. 3098                             2

  6. "Store" means a retail establishment that provides plastic carryout
bags to its customers as a result of the sale of a product and  (a)  has
over [ten] FIVE thousand square feet of retail space, or (b) such retail
establishment  is  part  of a chain engaged in the same general field of
business which operates five or more units of over [five] THREE thousand
square  feet  of  retail  space in this state under common ownership and
management.  RESTAURANTS AND BUSINESSES WHICH OFFER SOLELY OR  PRIMARILY
PREPARED FOODS ARE NOT SUBJECT TO THIS LAW.
  8. A "DEPOSIT INITIATOR" FOR EACH PLASTIC BAG OR PIECE OF PLASTIC FILM
FOR  WHICH A CHARGE IS ESTABLISHED UNDER SECTION 27-2713 OF THIS ARTICLE
MEANS:
  (A) A RETAILER WHO PROVIDES SUCH PLASTIC BAGS TO ITS CUSTOMERS; AND
  (B) ANY CORPORATION OR ENTITY WHICH SHIPS ITEMS TO THE STATE IN  PLAS-
TIC FILM.
  S  2.  Subdivision 2 of section 27-2705 of the environmental conserva-
tion law, as amended by chapter 481 of the laws of 2014, is  amended  to
read as follows:
  2.  a collection bin that is visible, easily accessible to the consum-
er, and clearly marked that the collection  bin  is  available  for  the
purpose of collecting and recycling plastic carryout bags and film plas-
tic[.  This  subdivision  shall  apply  to stores not within an enclosed
shopping mall and stores of at least fifty thousand square  feet  within
an enclosed shopping mall. In the case of an enclosed shopping mall, the
owner  of  the  enclosed  mall  shall place bins at reasonable intervals
throughout the enclosed mall area];
  S 3. Section 27-2713 of the environmental conservation law is REPEALED
and three new sections 27-2713, 27-2715 and 27-2717 are added to read as
follows:
S 27-2713. CHARGES AND DEPOSITS.
  1. A CHARGE OF FIVE CENTS PER BAG SHALL BE IMPOSED  BY  EACH  RETAILER
PROVIDING  SINGLE-USE  CARRYOUT  BAGS  MADE  OF  PAPER OR PLASTIC TO ITS
CUSTOMERS.  THIS CHARGE SHALL BE INCURRED BY THE CUSTOMER AT  THE  POINT
OF SALE, AND WILL APPEAR AS A SEPARATE CHARGE ON THE RECEIPT RECEIVED BY
THE  CUSTOMER  FOR THE PURCHASED ITEMS.  COMPOSTABLE, BIODEGRADABLE BAGS
ARE EXEMPT FROM THIS CHARGE.
  2. A CHARGE OF FIVE CENTS PER PIECE OF PLASTIC  FILM  PROVIDED  IN  OR
BEING  SHIPPED TO NEW YORK STATE SHALL BE IMPOSED BY EACH CORPORATION OR
OTHER ENTITY SHIPPING ITEMS TO THE STATE IN PLASTIC  FILM.  THIS  CHARGE
SHALL APPEAR AS A SEPARATE CHARGE ON THE SHIPPING BILL.
  3. THE FIVE CENT CHARGE SHALL BE DIVIDED AS FOLLOWS:
  (A)  THE RETAILER DISPERSING THE PLASTIC BAG SHALL RETAIN TWO CENTS OF
EACH CHARGE;
  (B) THREE CENTS SHALL BE DEPOSITED IN A PLASTIC BAG  AND  FILM  CHARGE
ACCOUNT  AS  PROVIDED  IN  SECTION  27-2715  OF  THIS TITLE AND SHALL BE
UTILIZED AS FOLLOWS:
  (1) ONE CENT OF EACH CHARGE SHALL BE DESIGNATED  FOR  THE  PURPOSE  OF
MAINTAINING THE STATE PARKS; AND
  (2)  TWO  CENTS  OF EACH CHARGE SHALL BE DESIGNATED FOR THE PURPOSE OF
SUPPORTING AN EXPANSION OF THE RECYCLING PROGRAM THROUGH  PUBLIC  EDUCA-
TION AND SUPPORT OF RETAILERS IN OBTAINING BINS AND/OR SIGNAGE NEEDED AT
THE DISCRETION OF THE DEPARTMENT.
S 27-2715. DEPOSIT AND DISPOSITION OF CHARGES; REGISTRATION; REPORTS.
  1.  EACH  DEPOSIT  INITIATOR  SHALL  DEPOSIT IN A PLASTIC BAG AND FILM
CHARGE ACCOUNT AN AMOUNT EQUAL TO THE CHARGE ESTABLISHED  UNDER  SECTION
27-2713 OF THIS TITLE WHICH IS RECEIVED WITH RESPECT TO EACH PLASTIC BAG
PROVIDED  TO  CUSTOMERS OR PIECE OF PLASTIC FILM SHIPPED TO THE STATE BY

S. 3098                             3

SUCH DEPOSIT INITIATOR. SUCH DEPOSIT INITIATOR SHALL HOLD THE AMOUNTS IN
THE PLASTIC BAG AND FILM CHARGE ACCOUNT IN TRUST FOR THE STATE. A  PLAS-
TIC  BAG  AND  FILM  CHARGE ACCOUNT SHALL BE AN INTEREST-BEARING ACCOUNT
ESTABLISHED IN A BANKING INSTITUTION LOCATED IN THIS STATE, THE DEPOSITS
IN WHICH ARE INSURED BY AN AGENCY OF THE FEDERAL GOVERNMENT. DEPOSITS OF
SUCH  AMOUNTS INTO THE PLASTIC BAG AND FILM CHARGE ACCOUNT SHALL BE MADE
NOT LESS FREQUENTLY THAN EVERY FIVE BUSINESS DAYS. ALL  INTEREST,  DIVI-
DENDS  AND  RETURNS  EARNED  ON  THE PLASTIC BAG AND FILM CHARGE ACCOUNT
SHALL BE PAID DIRECTLY INTO SAID ACCOUNT. THE MONIES  IN  SUCH  ACCOUNTS
SHALL BE KEPT SEPARATE AND APART FROM ALL OTHER MONIES IN THE POSSESSION
OF  THE  DEPOSIT INITIATOR. THE COMMISSIONER OF TAXATION AND FINANCE MAY
SPECIFY A SYSTEM OF ACCOUNTS AND RECORDS TO BE MAINTAINED  WITH  RESPECT
TO ACCOUNTS ESTABLISHED UNDER THIS SUBDIVISION.
  2. PAYMENTS OF CHARGES ESTABLISHED UNDER SECTION 27-2713 OF THIS TITLE
SHALL  BE PAID FROM EACH DEPOSIT INITIATOR'S PLASTIC BAG AND FILM CHARGE
ACCOUNT.  NO OTHER PAYMENT OR WITHDRAWAL FROM SUCH ACCOUNT MAY  BE  MADE
EXCEPT AS PRESCRIBED BY THIS SECTION.
  3.  EACH  DEPOSIT  INITIATOR  SHALL  FILE  QUARTERLY  REPORTS WITH THE
COMMISSIONER OF TAXATION AND  FINANCE  ON  A  FORM  AND  IN  THE  MANNER
PRESCRIBED  BY  SUCH  COMMISSIONER.    THE  COMMISSIONER OF TAXATION AND
FINANCE MAY REQUIRE SUCH REPORTS TO BE FILED ELECTRONICALLY.  THE  QUAR-
TERLY  REPORTS REQUIRED BY THIS SUBDIVISION SHALL BE FILED FOR THE QUAR-
TERLY PERIODS ENDING ON THE LAST DAY OF MAY, AUGUST, NOVEMBER AND FEBRU-
ARY OF EACH YEAR, AND EACH SUCH REPORT SHALL BE FILED WITHIN TWENTY DAYS
AFTER THE END OF THE QUARTERLY PERIOD COVERED THEREBY. EACH SUCH  REPORT
SHALL  INCLUDE  ALL INFORMATION SUCH COMMISSIONER SHALL DETERMINE APPRO-
PRIATE INCLUDING BUT NOT LIMITED TO THE FOLLOWING INFORMATION:
  (A) THE BALANCE IN THE PLASTIC BAG AND  FILM  CHARGE  ACCOUNT  AT  THE
BEGINNING OF THE QUARTER FOR WHICH THE REPORT IS PREPARED;
  (B)  ALL  SUCH  DEPOSITS  CREDITED  TO THE PLASTIC BAG AND FILM CHARGE
ACCOUNT AND ALL INTEREST, DIVIDENDS OR RETURNS RECEIVED ON SUCH ACCOUNT,
DURING SUCH QUARTER;
  (C) ALL WITHDRAWALS FROM THE  PLASTIC  BAG  AND  FILM  CHARGE  ACCOUNT
DURING  SUCH  QUARTER,  INCLUDING  ALL  REIMBURSEMENTS  PAID PURSUANT TO
SUBDIVISION TWO OF THIS SECTION, ALL SERVICE CHARGES ON THE ACCOUNT, AND
ALL PAYMENTS MADE PURSUANT TO SUBDIVISION FOUR OF THIS SECTION; AND
  (D) THE BALANCE IN THE PLASTIC BAG AND  FILM  CHARGE  ACCOUNT  AT  THE
CLOSE OF SUCH QUARTER.
  4.  (A)  QUARTERLY  PAYMENTS. AN AMOUNT EQUAL TO EIGHTY PERCENT OF THE
BALANCE OUTSTANDING IN THE PLASTIC BAG AND FILM CHARGE  ACCOUNT  AT  THE
CLOSE  OF EACH QUARTER SHALL BE PAID TO THE COMMISSIONER OF TAXATION AND
FINANCE AT THE TIME THE REPORT PROVIDED FOR IN SUBDIVISION THREE OF THIS
SECTION IS REQUIRED TO  BE  FILED.  THE  COMMISSIONER  OF  TAXATION  AND
FINANCE  MAY  REQUIRE  THAT  THE  PAYMENTS BE MADE ELECTRONICALLY.   THE
REMAINING TWENTY PERCENT OF THE BALANCE OUTSTANDING AT THE CLOSE OF EACH
QUARTER SHALL BE THE MONIES OF THE DEPOSIT INITIATOR AND  MAY  BE  WITH-
DRAWN  FROM SUCH ACCOUNT BY THE DEPOSIT INITIATOR.  IF THE PROVISIONS OF
THIS SECTION WITH RESPECT TO SUCH ACCOUNT HAVE NOT BEEN  FULLY  COMPLIED
WITH,  EACH  DEPOSIT  INITIATOR  SHALL  PAY TO SUCH COMMISSIONER AT SUCH
TIME, IN LIEU OF THE AMOUNT DESCRIBED  IN  THE  PRECEDING  SENTENCE,  AN
AMOUNT  EQUAL  TO  THE BALANCE WHICH WOULD HAVE BEEN OUTSTANDING ON SUCH
DATE HAD SUCH PROVISIONS BEEN FULLY COMPLIED WITH. THE  COMMISSIONER  OF
TAXATION  AND  FINANCE  MAY  REQUIRE THAT THE PAYMENTS BE MADE ELECTRON-
ICALLY.
  (B) PLASTIC BAG AND FILM CHARGE ACCOUNT  SHORTFALL.  IN  THE  EVENT  A
DEPOSIT  INITIATOR  PAYS  OUT  MORE IN REFUND VALUES THAN IT COLLECTS IN

S. 3098                             4

DEPOSITS OF REFUND VALUES DURING THE COURSE OF  A  QUARTERLY  PERIOD  AS
DESCRIBED  IN  SUBDIVISION  THREE OF THIS SECTION, THE DEPOSIT INITIATOR
MAY APPLY TO THE COMMISSIONER OF TAXATION AND FINANCE FOR  A  REFUND  OF
THE AMOUNT OF SUCH EXCESS PAYMENT OF CHARGES FROM SOURCES OTHER THAN THE
PLASTIC  BAG  AND  FILM CHARGE ACCOUNT, IN THE MANNER AS PROVIDED BY THE
COMMISSIONER OF TAXATION AND FINANCE. A DEPOSIT INITIATOR MUST APPLY FOR
A REFUND NO LATER THAN TWELVE MONTHS AFTER THE DUE DATE FOR  FILING  THE
QUARTERLY  REPORT FOR THE QUARTERLY PERIOD FOR WHICH THE REFUND CLAIM IS
MADE. NO INTEREST SHALL BE PAYABLE FOR ANY REFUND PAID PURSUANT TO  THIS
PARAGRAPH.
  (C)  FINAL  REPORT.  A  DEPOSIT INITIATOR WHO CEASES TO DO BUSINESS IN
THIS STATE AS A DEPOSIT INITIATOR SHALL FILE A FINAL  REPORT  AND  REMIT
PAYMENT  OF  EIGHTY  PERCENT OF ALL AMOUNTS REMAINING IN THE PLASTIC BAG
AND FILM CHARGE ACCOUNT AS OF THE CLOSE OF THE DEPOSIT INITIATOR'S  LAST
DAY  OF  BUSINESS.  THE COMMISSIONER OF TAXATION AND FINANCE MAY REQUIRE
THAT THE PAYMENTS BE MADE ELECTRONICALLY. THE  DEPOSIT  INITIATOR  SHALL
INDICATE  ON THE REPORT THAT IT IS A "FINAL REPORT". THE FINAL REPORT IS
DUE TO BE FILED WITH PAYMENT TWENTY DAYS AFTER THE CLOSE OF THE QUARTER-
LY PERIOD IN WHICH THE DEPOSIT INITIATOR CEASES TO DO BUSINESS.  IN  THE
EVENT THE DEPOSIT INITIATOR PAYS OUT MORE IN CHARGES THAN IT COLLECTS IN
SUCH  FINAL  QUARTERLY  PERIOD,  THE  DEPOSIT INITIATOR MAY APPLY TO THE
COMMISSIONER OF TAXATION AND FINANCE FOR A REFUND OF THE AMOUNT OF  SUCH
EXCESS  PAYMENT  OF  CHARGES FROM SOURCES OTHER THAN THE PLASTIC BAG AND
FILM CHARGE ACCOUNT, IN THE MANNER AS PROVIDED BY  THE  COMMISSIONER  OF
TAXATION AND FINANCE.
  5.  ALL MONIES COLLECTED OR RECEIVED BY THE DEPARTMENT OF TAXATION AND
FINANCE PURSUANT TO THIS TITLE SHALL BE DEPOSITED TO THE CREDIT  OF  THE
COMPTROLLER  WITH SUCH RESPONSIBLE BANKS, BANKING HOUSES OR TRUST COMPA-
NIES AS MAY BE DESIGNATED BY THE COMPTROLLER.   SUCH DEPOSITS  SHALL  BE
KEPT  SEPARATE  AND APART FROM ALL OTHER MONEYS IN THE POSSESSION OF THE
COMPTROLLER. THE COMPTROLLER SHALL REQUIRE ADEQUATE  SECURITY  FROM  ALL
SUCH DEPOSITORIES. OF THE TOTAL REVENUE COLLECTED, THE COMPTROLLER SHALL
RETAIN THE AMOUNT DETERMINED BY THE COMMISSIONER OF TAXATION AND FINANCE
TO  BE  NECESSARY  FOR REFUNDS OUT OF WHICH THE COMPTROLLER MUST PAY ANY
REFUNDS TO WHICH A DEPOSIT INITIATOR MAY BE  ENTITLED.  AFTER  RESERVING
THE  AMOUNT  TO  PAY  REFUNDS, THE COMPTROLLER MUST, BY THE TENTH DAY OF
EACH MONTH, DEPOSITED TO THE CREDIT OF THE ENVIRONMENTAL PROTECTION FUND
ESTABLISHED PURSUANT TO SECTION NINETY-TWO-S OF THE STATE FINANCE LAW.
  6. THE COMMISSIONER AND THE COMMISSIONER OF TAXATION AND FINANCE SHALL
PROMULGATE, AND SHALL CONSULT EACH OTHER IN PROMULGATING, SUCH RULES AND
REGULATIONS AS MAY BE NECESSARY  TO  EFFECTUATE  THE  PURPOSES  OF  THIS
TITLE.  THE  COMMISSIONER  AND  THE COMMISSIONER OF TAXATION AND FINANCE
SHALL PROVIDE ALL NECESSARY AID AND ASSISTANCE TO EACH OTHER,  INCLUDING
THE  SHARING  OF  ANY  INFORMATION THAT IS NECESSARY TO THEIR RESPECTIVE
ADMINISTRATION  AND  ENFORCEMENT  RESPONSIBILITIES   PURSUANT   TO   THE
PROVISIONS OF THIS TITLE.
  7.  (A)  ANY PERSON WHO IS A DEPOSIT INITIATOR UNDER THIS TITLE BEFORE
APRIL FIRST, TWO THOUSAND SEVENTEEN, MUST APPLY BY JUNE FIRST, TWO THOU-
SAND SEVENTEEN TO THE COMMISSIONER OF TAXATION AND FINANCE FOR REGISTRA-
TION AS A DEPOSIT INITIATOR. ANY PERSON WHO BECOMES A DEPOSIT  INITIATOR
ON  OR  AFTER APRIL FIRST, TWO THOUSAND SEVENTEEN SHALL APPLY FOR REGIS-
TRATION PRIOR TO COLLECTING ANY DEPOSITS AS SUCH  A  DEPOSIT  INITIATOR.
SUCH  APPLICATION  SHALL  BE IN A FORM PRESCRIBED BY THE COMMISSIONER OF
TAXATION AND FINANCE AND SHALL REQUIRE SUCH  INFORMATION  DEEMED  TO  BE
NECESSARY  FOR  PROPER ADMINISTRATION OF THIS TITLE. THE COMMISSIONER OF
TAXATION AND FINANCE MAY REQUIRE THAT APPLICATIONS FOR REGISTRATION MUST

S. 3098                             5

BE SUBMITTED ELECTRONICALLY. THE COMMISSIONER OF  TAXATION  AND  FINANCE
SHALL  ELECTRONICALLY ISSUE A DEPOSIT INITIATOR REGISTRATION CERTIFICATE
IN A FORM PRESCRIBED BY THE COMMISSIONER OF TAXATION AND FINANCE  WITHIN
FIFTEEN  DAYS  OF  RECEIPT OF SUCH APPLICATION OR MAY TAKE AN ADDITIONAL
TEN DAYS IF THE COMMISSIONER OF TAXATION AND FINANCE DEEMS IT  NECESSARY
TO  CONSULT  WITH  THE  COMMISSIONER  BEFORE  ISSUING  SUCH REGISTRATION
CERTIFICATE.  A REGISTRATION CERTIFICATE ISSUED PURSUANT TO THIS  SUBDI-
VISION  MAY  BE ISSUED FOR A SPECIFIED TERM OF NOT LESS THAN THREE YEARS
AND SHALL BE SUBJECT TO RENEWAL IN ACCORDANCE WITH PROCEDURES  SPECIFIED
BY  THE  COMMISSIONER OF TAXATION AND FINANCE. THE COMMISSIONER OF TAXA-
TION AND FINANCE SHALL FURNISH TO THE COMMISSIONER A  COMPLETE  LIST  OF
REGISTERED  DEPOSIT INITIATORS AND SHALL CONTINUALLY UPDATE SUCH LIST AS
WARRANTED. THE COMMISSIONER SHALL SHARE ANY INFORMATION WITH THE COMMIS-
SIONER OF TAXATION AND FINANCE THAT IS NECESSARY FOR THE  ADMINISTRATION
OF THIS SUBDIVISION.
  (B)  THE COMMISSIONER OF TAXATION AND FINANCE SHALL HAVE THE AUTHORITY
TO REVOKE OR REFUSE TO RENEW ANY REGISTRATION ISSUED  PURSUANT  TO  THIS
SUBDIVISION  WHEN  HE  OR SHE HAS DETERMINED OR HAS BEEN INFORMED BY THE
COMMISSIONER THAT ANY OF THE PROVISIONS OF THIS TITLE OR RULES AND REGU-
LATIONS PROMULGATED THEREUNDER HAVE BEEN VIOLATED. SUCH VIOLATIONS SHALL
INCLUDE, BUT NOT BE LIMITED TO, THE FAILURE TO FILE  QUARTERLY  REPORTS,
THE FAILURE TO MAKE PAYMENTS PURSUANT TO THIS SUBDIVISION, THE PROVIDING
OF  FALSE OR FRAUDULENT INFORMATION TO EITHER THE DEPARTMENT OF TAXATION
AND FINANCE OR THE DEPARTMENT, OR KNOWINGLY AIDING OR  ABETTING  ANOTHER
PERSON  IN  VIOLATING  ANY  OF THE PROVISIONS OF THIS TITLE. A NOTICE OF
PROPOSED REVOCATION OR NON-RENEWAL SHALL BE GIVEN TO THE DEPOSIT  INITI-
ATOR  IN THE MANNER PRESCRIBED FOR A NOTICE OF DEFICIENCY OF TAX AND ALL
THE PROVISIONS APPLICABLE TO A NOTICE OF DEFICIENCY UNDER ARTICLE  TWEN-
TY-SEVEN  OF THE TAX LAW SHALL APPLY TO A NOTICE ISSUED PURSUANT TO THIS
PARAGRAPH, INSOFAR AS SUCH PROVISIONS CAN BE MADE APPLICABLE TO A NOTICE
AUTHORIZED BY THIS PARAGRAPH, WITH SUCH MODIFICATIONS AS MAY  BE  NECES-
SARY  IN  ORDER  TO  ADAPT THE LANGUAGE OF SUCH PROVISIONS TO THE NOTICE
AUTHORIZED BY THIS PARAGRAPH. ALL SUCH NOTICES ISSUED BY THE COMMISSION-
ER OF TAXATION AND FINANCE PURSUANT TO THIS PARAGRAPH  SHALL  CONTAIN  A
STATEMENT  ADVISING THE DEPOSIT INITIATOR THAT THE REVOCATION OR NON-RE-
NEWAL OF REGISTRATION MAY BE CHALLENGED THROUGH A  HEARING  PROCESS  AND
THE PETITION FOR SUCH A CHALLENGE MUST BE FILED WITH THE COMMISSIONER OF
TAXATION  AND  FINANCE WITHIN NINETY DAYS AFTER SUCH NOTICE IS ISSUED. A
DEPOSIT INITIATOR WHOSE REGISTRATION HAS BEEN SO REVOKED OR NOT  RENEWED
SHALL  CEASE  TO DO BUSINESS AS A DEPOSIT INITIATOR IN THIS STATE, UNTIL
THIS TITLE HAS BEEN COMPLIED  WITH  AND  A  NEW  REGISTRATION  HAS  BEEN
ISSUED. ANY DEPOSIT INITIATOR WHOSE REGISTRATION HAS BEEN SO REVOKED MAY
NOT  APPLY  FOR REGISTRATION FOR TWO YEARS FROM THE DATE SUCH REVOCATION
TAKES EFFECT.
  8. THE COMMISSIONER OF TAXATION AND FINANCE MAY  REQUIRE  THE  MAINTE-
NANCE  OF  SUCH ACCOUNTS, RECORDS OR DOCUMENTS RELATING TO THE PROVISION
OF PLASTIC BAGS OR THE SHIPPING OF ITEMS TO THE STATE IN PLASTIC FILM AS
SUCH COMMISSIONER MAY DEEM APPROPRIATE FOR THE  ADMINISTRATION  OF  THIS
SECTION.  SUCH COMMISSIONER MAY MAKE EXAMINATIONS, INCLUDING THE CONDUCT
OF FACILITY INSPECTIONS DURING REGULAR BUSINESS HOURS, WITH  RESPECT  TO
THE  ACCOUNTS, RECORDS OR DOCUMENTS REQUIRED TO BE MAINTAINED UNDER THIS
SUBDIVISION. SUCH ACCOUNTS, RECORDS AND DOCUMENTS SHALL BE PRESERVED FOR
A PERIOD OF THREE YEARS, EXCEPT THAT SUCH COMMISSIONER  MAY  CONSENT  TO
THEIR  DESTRUCTION  WITHIN  THAT PERIOD OR MAY REQUIRE THAT THEY BE KEPT
LONGER. SUCH ACCOUNTS, RECORDS AND DOCUMENTS  MAY  BE  KEPT  WITHIN  THE
MEANING OF THIS SUBDIVISION WHEN REPRODUCED BY ANY PHOTOGRAPHIC, PHOTOS-

S. 3098                             6

TATIC,  MICROFILM,  MICRO-CARD,  MINIATURE PHOTOGRAPHIC OR OTHER PROCESS
WHICH ACTUALLY REPRODUCES THE ORIGINAL ACCOUNTS, RECORDS OR DOCUMENTS.
  9.  (A)  ANY  PERSON REQUIRED TO BE REGISTERED UNDER THIS SECTION WHO,
WITHOUT BEING SO REGISTERED, PROVIDES PLASTIC BAGS TO CUSTOMERS OR SHIPS
ITEMS TO THE STATE IN PLASTIC FILM, IN ADDITION  TO  ANY  OTHER  PENALTY
IMPOSED  BY  THIS TITLE, SHALL BE SUBJECT TO A PENALTY TO BE ASSESSED BY
THE COMMISSIONER OF TAXATION AND FINANCE IN AN AMOUNT NOT TO EXCEED FIVE
HUNDRED DOLLARS FOR THE FIRST DAY ON WHICH SUCH SALES OR OFFERS FOR SALE
ARE MADE, PLUS AN AMOUNT NOT TO EXCEED FIVE  HUNDRED  DOLLARS  FOR  EACH
SUBSEQUENT  DAY  ON WHICH SUCH SALES OR OFFERS FOR SALE ARE MADE, NOT TO
EXCEED TWENTY-FIVE THOUSAND DOLLARS IN THE AGGREGATE.
  (B) ANY DEPOSIT INITIATOR WHO FAILS TO FILE  REPORTS,  MAKE  QUARTERLY
PAYMENTS  OR  MAINTAIN  ACCOUNTS  OR  RECORDS  PURSUANT TO THIS SECTION,
UNLESS IT IS SHOWN THAT SUCH FAILURE WAS DUE TO REASONABLE CAUSE AND NOT
DUE TO NEGLIGENCE OR WILLFUL NEGLECT, IN ADDITION TO ANY  OTHER  PENALTY
IMPOSED  BY  THIS TITLE, SHALL BE SUBJECT TO A PENALTY TO BE ASSESSED BY
THE COMMISSIONER OF TAXATION AND FINANCE OF NOT MORE THAN  ONE  THOUSAND
DOLLARS  FOR  EACH  QUARTER  DURING  WHICH SUCH FAILURE OCCURRED, AND AN
ADDITIONAL PENALTY OF NOT MORE THAN ONE THOUSAND DOLLARS FOR EACH  QUAR-
TER SUCH FAILURE CONTINUES.
  10.  THE PROVISIONS OF ARTICLE TWENTY-SEVEN OF THE TAX LAW SHALL APPLY
TO THE PROVISIONS OF THIS TITLE FOR WHICH THE COMMISSIONER  OF  TAXATION
AND  FINANCE  IS  RESPONSIBLE,  INCLUDING  COLLECTION  OF  REFUND  VALUE
AMOUNTS, IN THE SAME MANNER AND WITH THE SAME FORCE AND EFFECT AS IF THE
LANGUAGE OF SUCH ARTICLE HAD BEEN INCORPORATED IN FULL INTO THIS SECTION
EXCEPT TO THE EXTENT THAT ANY PROVISION OF SUCH ARTICLE IS EITHER INCON-
SISTENT WITH A PROVISION OF THIS SECTION OR  IS  NOT  RELEVANT  TO  THIS
SECTION  AS  DETERMINED  BY  THE  COMMISSIONER  OF TAXATION AND FINANCE.
FURTHERMORE, FOR PURPOSES OF APPLYING THE PROVISIONS OF ARTICLE  TWENTY-
SEVEN  OF  THE TAX LAW, WHERE THE TERMS "TAX" AND "TAXES" APPEAR IN SUCH
ARTICLE, SUCH TERMS SHALL BE CONSTRUED TO MEAN "CHARGE" OR  "BALANCE  IN
THE PLASTIC BAG AND FILM CHARGE ACCOUNT".
  11.  IF  ANY  DEPOSIT  INITIATOR  FAILS OR REFUSES TO FILE A REPORT OR
FURNISH ANY INFORMATION REQUESTED IN WRITING BY THE DEPARTMENT OF  TAXA-
TION  AND  FINANCE  OR  THE  DEPARTMENT,  THE DEPARTMENT OF TAXATION AND
FINANCE WITH THE ASSISTANCE OF THE DEPARTMENT MAY, FROM ANY  INFORMATION
IN  ITS  POSSESSION, MAKE AN ESTIMATE OF THE DEFICIENCY AND COLLECT SUCH
DEFICIENCY FROM SUCH DEPOSIT INITIATOR.
  12. EACH DEPOSIT INITIATOR SHALL PROVIDE A REPORT  TO  THE  DEPARTMENT
DESCRIBING  ALL  THE  TYPES OF PLASTIC BAGS AND PLASTIC FILM ON WHICH IT
INITIATES CHARGES.   THE  REPORT  SHALL  INCLUDE  SUCH  INFORMATION  THE
DEPARTMENT  MAY  REQUIRE.  THE DEPARTMENT MAY REQUIRE THAT SUCH FORMS BE
FILED ELECTRONICALLY.
S 27-2717. VIOLATIONS.
  1. ANY PERSON WHO SHALL VIOLATE ANY PROVISION OF THIS SECTION SHALL BE
LIABLE TO THE STATE OF NEW YORK FOR A CIVIL PENALTY  OF  NOT  MORE  THAN
FIVE  HUNDRED  DOLLARS, AND AN ADDITIONAL CIVIL PENALTY OF NOT MORE THAN
FIVE HUNDRED DOLLARS FOR EACH  DAY  DURING  WHICH  EACH  SUCH  VIOLATION
CONTINUES.  ANY  CIVIL  PENALTY  MAY  BE ASSESSED FOLLOWING A HEARING OR
OPPORTUNITY TO BE HEARD.
  2. ANY RETAILER WHO VIOLATES ANY PROVISION  OF  THIS  TITLE  SHALL  BE
LIABLE TO THE STATE OF NEW YORK FOR A CIVIL PENALTY OF NOT MORE THAN ONE
THOUSAND  DOLLARS,  AND AN ADDITIONAL CIVIL PENALTY OF NOT MORE THAN ONE
THOUSAND DOLLARS FOR EACH DAY DURING WHICH EACH SUCH  VIOLATION  CONTIN-
UES.  ANY  CIVIL PENALTY MAY BE ASSESSED FOLLOWING A HEARING OR OPPORTU-
NITY TO BE HEARD.

S. 3098                             7

  3. (A) THE DEPARTMENT, THE DEPARTMENT OF AGRICULTURE AND MARKETS,  THE
DEPARTMENT  OF  TAXATION AND FINANCE AND THE ATTORNEY GENERAL ARE HEREBY
AUTHORIZED TO ENFORCE THE  PROVISIONS  OF  THIS  TITLE  AND  ALL  MONIES
COLLECTED  SHALL  BE  DEPOSITED  TO  THE  CREDIT  OF  THE  ENVIRONMENTAL
PROTECTION  FUND  ESTABLISHED  PURSUANT  TO  SECTION NINETY-TWO-S OF THE
STATE FINANCE LAW.
  (B) THE PROVISIONS OF THIS SECTION MAY ALSO BE ENFORCED BY  A  COUNTY,
CITY,  TOWN  OR VILLAGE AND THE LOCAL LEGISLATIVE BODY THEREOF MAY ADOPT
LOCAL LAWS, ORDINANCES OR REGULATIONS CONSISTENT WITH THIS TITLE PROVID-
ING FOR THE ENFORCEMENT OF SUCH PROVISIONS.
  4. ANY FINES THAT ARE COLLECTED BY THE STATE DURING PROCEEDINGS BY THE
STATE TO ENFORCE THE PROVISIONS OF THIS TITLE SHALL BE RETAINED  BY  THE
STATE. ANY FINES THAT ARE COLLECTED BY A MUNICIPALITY DURING PROCEEDINGS
BY  THE  MUNICIPALITY  TO ENFORCE THE PROVISIONS OF THIS TITLE AGAINST A
RETAILER LOCATED IN THE MUNICIPALITY SHALL BE  DIVIDED  EQUALLY  BETWEEN
THE STATE AND THE MUNICIPALITY.
  5.  NOTHING  IN THIS TITLE SHALL PROHIBIT A MUNICIPALITY FROM IMPOSING
FURTHER RESTRICTIONS ON THE PROVISION OF SINGLE-USE  BAGS  BY  RETAILERS
LOCATED  IN  THE  MUNICIPALITY  OR FROM IMPLEMENTING FURTHER MEASURES TO
EXPAND THE MUNICIPALITY'S PLASTIC BAG RECYCLING PROGRAM.
  S 4. This act shall take effect on April  1,  2017;  provided  however
that  the amendments to subdivision 2 of section 27-2705 of the environ-
mental conservation law made by section two  of  this  act,  shall  take
effect  on  the same date and in the same manner as section 3 of chapter
481 of the laws of 2014, takes effect.