Yep, reflectors are required on new bicycles being sold. Once the owner takes possession, he/she can legally remove them. Note too that headlights/taillights are only required starting a half-hour *after* sunset until a half-hour *before* sunrise. Most people, even cops, think it's a half-hour before sunset and a half-hour after sunrise. I've never seen a cyclist stopped for lack of a bell. The reason it's required equipment is that a cyclist is required to give a warning when overtaking a pedestrian on a path or sidewalk.