{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1604","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1604","heading":"§ 11-1604 Imposition of tax.","body":"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.","path":["New York City Administrative Code","Title 11","Chapter 16: Tax on Containers"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"f9e15ea4c065a99bdedeb0c62fb076a0734ff82b03ab7ea62556c824dcf1cb10","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1603","next":"us-nyc/n.y.c.-admin.-code-11-1605"},"notice":"GroundRules: Original legal text. Not legal advice."}