§ 11-1601 Definitions.
AC § 11-1601
When used in this chapter, the following terms shall mean and include: 1. "Person." An individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise and any combination of individuals or of the foregoing.
2."Container." Any article, thing or contrivance made in whole or in part of rigid or semi-rigid plastic, including, but not limited to, barrels, baskets, bottles, boxes, cartons, carrying cases, crates, cups, cylinders, drums, jars, jugs, pails, pots, trays, tubs, tubes, tumblers, and vessels, intended for use in packing or packaging any product intended for sale: (a) Metal containers and paperboard or fiber containers which have been impregnated, lined or coated with plastic or other materials shall be considered to be classified as metal containers and paperboard containers, respectively; (b) Paperboard or fiber containers with fastenings, tops and/or bottoms made of plastic shall be classified as paperboard or fiber containers; (c) Plastic caps that are easily, readily, usually, and customarily separated from the container before disposal shall not be considered part of the container.
3."Recycled material." Component materials which have been derived from previously used material or from new or old scrap material.
4."Taxable period." Such calendar period prescribed for filing returns by this chapter or by the commissioner of finance.
5."Retail sale" or "sale at retail." A sale to any person for any purpose other than for resale as such or as a physical component part of tangible personal property.
6."Sale." The sale or furnishing of a container by a seller or supplier to a retailer.
7."Seller or supplier." Any person who sells containers to a retailer.
8."Retailer." Any person who purchases containers (whether filled or unfilled) for the purpose of using them in connection with and as part of sales at retail or who receives them as containers of products intended for sale at retail.
9."City." The city of New York.
10."Commissioner of finance." The commissioner of finance of the city.
11."Comptroller." The comptroller of the city.
