[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Editor's Note: This local law also repealed former Art.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:
A bag used solely to contain or wrap uncooked meat, fish, or
poultry;
Bags used by a customer solely to package bulk items such as
fruits, vegetables, grains, or candy;
Bags used solely to contain food sliced or prepared to order;
Bags used solely to contain a newspaper for delivery to a subscriber;
Bags sold in bulk to a consumer at the point of sale;
Trash bags;
Food storage bags;
Garment bags;
Bags prepackaged for sale to a customer;
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
Bags provided by a pharmacy to carry prescription drugs.
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.
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.
All violations of this article shall be addressed by New York
State in accordance with New York Environmental Conservation Law § 27-2807.
