N.Y.C. Admin. Code § 11-1604: § 11-1604 Imposition of tax.

1. On and after July first, nineteen hundred seventy-one, there is hereby imposed within the city and there shall be paid a tax upon every sale of a plastic container at the rate of two cents for each container sold. 2. A credit shall be allowed against the taxes imposed by this chapter of one cent for each taxable container if manufactured with a minimum of thirty percent of recycled material.