[Adopted 12-17-2019 by L.L. No. 9-2020[1]]
[1]
Editor's Note: This local law also repealed former Art. XI, Use of Carryout Bags, adopted 9-7-2016 by L.L. No. 27-2016.
As used in this article, the following terms shall have the meanings indicated:
EXEMPT BAG
A. 
A bag used solely to contain or wrap uncooked meat, fish, or poultry;
B. 
Bags used by a customer solely to package bulk items such as fruits, vegetables, grains, or candy;
C. 
Bags used solely to contain food sliced or prepared to order;
D. 
Bags used solely to contain a newspaper for delivery to a subscriber;
E. 
Bags sold in bulk to a consumer at the point of sale;
F. 
Trash bags;
G. 
Food storage bags;
H. 
Garment bags;
I. 
Bags prepackaged for sale to a customer;
J. 
Plastic carryout bags provided by a restaurant, tavern or similar food service establishment, as defined in the State Sanitary Code, to carry out or deliver food; or
K. 
Bags provided by a pharmacy to carry prescription drugs.
PAPER CARRYOUT BAG
A paper bag, other than an exempt bag, that is provided to a customer by a person required to collect tax, to be used by the customer to carry tangible personal property, regardless of whether such person required to collect tax sells any tangible personal property or service to the customer, and regardless of whether any tangible personal property or service sold is exempt from tax under Article 28 of the New York State Tax Law.
PERSON REQUIRED TO COLLECT TAX
Any vendor of tangible personal property subject to the tax imposed by Subdivision (a) of § 1105 of the New York State Tax Law.
A. 
A paper carryout bag reduction fee, regardless of whether any tangible personal property is sold, 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 Suffolk County. 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.
B. 
Pursuant to § 27-2805 of the New York Environmental Conservation Law, such paper carryout bag reduction fee shall not constitute a receipt for the sale of tangible personal property subject to tax pursuant to New York State tax law, and transfer of a bag to a customer by a person required to collect tax shall not constitute a retail sale.
C. 
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 any items purchased.
D. 
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 the number of bags provided to the customer.
E. 
The paper carryout bag reduction fee received in accordance with this article shall be remitted to the New York State Commissioner of Taxation and Finance and distributed in accordance with the provisions of New York Environmental Conservation Law § 27-2805.