N.Y. County Law § 306: Liability for surcharge

§ 306. Liability for surcharge. 1. Each service supplier customer who

is subject to the provisions of this article shall be liable to the

municipality for the surcharge until it has been paid to the

municipality, except that payment to a service supplier is sufficient to

relieve the customer from further liability for such surcharge.

2. The service supplier shall have no obligation to take any legal

action to enforce the collection of any surcharge. However, whenever

the service supplier remits the funds collected as the surcharge to the

county, it shall also provide the county with the name and address of

any customer refusing or failing to pay the surcharge imposed by this

article and shall state the amount of such surcharge remaining unpaid.