N.Y. Tax Law § 1150: Special fee on paging devices

§ 1150. Special fee on paging devices. (a) For purposes of this

section the following definitions shall apply:

(1) "Paging service." The providing of a system for transmitting

signals to a paging device.

(2) "Paging device." A mobile or portable receiver designed

principally to receive transmissions intended to summon or alert the

user of the device.

(b) Imposition. (1) There is hereby imposed and there shall be paid a

fee on each paging device used or authorized for use in conjunction with

a paging service, where such service is provided for consideration. The

amount of the fee shall be one dollar for each such paging device for

each month, or portion thereof, during which such device is so used or

authorized for use.

(2) (A) Collection and payment. Such fee shall be collected by the

vendor of the paging service from the purchaser of the paging service.

(B) Where the fee imposed under paragraph one of this subdivision is

not required to be collected by the vendor under subparagraph (A) of

this paragraph, the purchaser of such service shall remit such fee

directly to the commissioner of taxation and finance.

(3) Returns with payment. (A) Every person required to collect the fee

under subparagraph (A) of paragraph two of this subdivision shall file a

return and pay the fee required to be collected to the commissioner of

taxation and finance on or before the twentieth day after the close of

the quarterly period in which the paging device was used or authorized

for use, as such period is described in paragraph (b) of section eleven

hundred thirty-six of this article.

(B) A purchaser subject to subparagraph (B) of paragraph two of this

subdivision shall file a return and pay the fee required to be paid

within twenty days after the close of such quarterly period in which a

paging device subject to the fee was used or authorized for use.

(4) Notwithstanding any provision of this article to the contrary, a

person described in paragraph one, two or three of subdivision (a) of

section eleven hundred sixteen of this article, and any voluntary fire

or ambulance company exempt from the taxes imposed under this article

pursuant to paragraph four of subdivision (a) of such section, shall not

be subject to the fee imposed by this section.

(c) The fee imposed by this section shall be administered and

collected in a like manner as the taxes imposed under this article, and

the definitions and the provisions applicable to the administration,

collection, determination, enforcement, and disposition of the taxes

imposed by this article shall apply to the fee imposed by this section

insofar as such provisions can be made applicable to such fee with the

limitations set forth herein and such modifications as may be necessary

in order to adapt such provisions to the fee so imposed. Such provisions

shall apply with the same force and effect as if the language of such

provisions had been set forth in full in this section and had expressly

referred to the fee imposed by this section except to the extent that

any of such provisions is either inconsistent with or is not relevant to

this section. Provided, however, any reference in this article to the

term "tax" shall be read as "fee" and the exemption provisions in part

three of this article shall not apply except as provided in paragraph

four of subdivision (b) of this section. Every person required to

collect or pay the fee provided for in this section shall keep such

records as may be required by the commissioner.