N.Y. Tax Law § 186-g: Wireless communications surcharge authorized

§ 186-g. Wireless communications surcharge authorized. 1. Definitions.

As used in this section, where not otherwise specifically defined and

unless a different meaning is clearly required, all of the definitions

of section one hundred eighty-six-f of this article shall apply to the

surcharges authorized by this section.

2. Imposition of surcharge. (a) Notwithstanding any other provision of

law to the contrary, and in addition to any other tax or fee imposed by

this chapter or any other law, a city having a population of a million

or more, and a county, other than a county wholly within such a city,

acting through its local legislative body, is hereby authorized and

empowered to adopt and amend local laws, ordinances or resolutions

imposing a surcharge within the territorial limits of such city or

county to take effect on or after December first, two thousand seventeen

that shall include both (i) wireless communications service, as

described in paragraph (b) of this subdivision; and (ii) prepaid

wireless communications service, as described in paragraph (c) of this

subdivision.

* (b) Such surcharge on wireless communications service provided to a

wireless communications customer with a place of primary use in a city

or county authorized to impose the surcharge by this subdivision shall

be imposed at the rate of thirty cents per month on each wireless

communications device in service during any part of the month; provided,

however, that the county of Broome may impose an additional surcharge at

the rate of one dollar and ten cents per month; provided, however, that

the county of Madison may impose an additional surcharge at the rate of

sixty-five cents per month; provided however, that the county of Tioga

may impose an additional surcharge at the rate of one dollar per month.

The surcharge must be reflected and made payable on bills rendered to

the wireless communications customer for wireless communications

service.

* NB Effective until November 3, 2031

* (b) Such surcharge on wireless communications service provided to a

wireless communications customer with a place of primary use in a city

or county authorized to impose the surcharge by this subdivision shall

be imposed at the rate of thirty cents per month on each wireless

communications device in service during any part of the month; provided,

however, that the county of Broome may impose an additional surcharge at

the rate of one dollar and ten cents per month; provided, however, that

the county of Madison may impose an additional surcharge at the rate of

sixty-five cents per month. The surcharge must be reflected and made

payable on bills rendered to the wireless communications customer for

wireless communications service.

* NB Effective November 3, 2031 until July 27, 2029

* (b) Such surcharge on wireless communications service provided to a

wireless communications customer with a place of primary use in a city

or county authorized to impose the surcharge by this subdivision shall

be imposed at the rate of thirty cents per month on each wireless

communications device in service during any part of the month; provided,

however, that the county of Madison may impose an additional surcharge

at the rate of sixty-five cents per month; provided, however, that the

county of Tioga may impose an additional surcharge at the rate of one

dollar per month. The surcharge must be reflected and made payable on

bills rendered to the wireless communications customer for wireless

communications service.

* NB Effective July 27, 2029 until December 20, 2029

* (b) Such surcharge on wireless communications service provided to a

wireless communications customer with a place of primary use in a city

or county authorized to impose the surcharge by this subdivision shall

be imposed at the rate of thirty cents per month on each wireless

communications device in service during any part of the month; provided,

however, that the county of Tioga may impose an additional surcharge at

the rate of one dollar per month. The surcharge must be reflected and

made payable on bills rendered to the wireless communications customer

for wireless communications service.

* NB Effective December 20, 2029

* (c) Such surcharge on the retail sale of each prepaid wireless

communications service, whether or not any tangible personal property is

sold therewith, shall be imposed at the rate of thirty cents per retail

sale within a city or county authorized to impose the surcharge by this

subdivision; provided, however, that the county of Broome may impose an

additional surcharge at the rate of one dollar and ten cents per retail

sale; provided, however, that the county of Madison may impose an

additional surcharge at the rate of sixty-five cents per retail sale;

provided, however, that the county of Tioga may impose an additional

surcharge at the rate of one dollar per retail sale. A sale of a prepaid

wireless communications service occurs in such city or county if the

sale takes place at a seller's business location in such city or county.

If the sale does not take place at the seller's place of business, it

shall be conclusively determined to take place at the purchaser's

shipping address in such city or county or, if there is no item shipped,

at the purchaser's billing address in such city or county, or, if the

seller does not have that address, at such address that reasonably

reflects the customer's location at the time of the sale of the prepaid

wireless communications service.

* NB Effective until November 3, 2031

* (c) Such surcharge on the retail sale of each prepaid wireless

communications service, whether or not any tangible personal property is

sold therewith, shall be imposed at the rate of thirty cents per retail

sale within a city or county authorized to impose the surcharge by this

subdivision; provided, however, that the county of Broome may impose an

additional surcharge at the rate of one dollar and ten cents per retail

sale; provided, however, that the county of Madison may impose an

additional surcharge at the rate of sixty-five cents per retail sale. A

sale of a prepaid wireless communications service occurs in such city or

county if the sale takes place at a seller's business location in such

city or county. If the sale does not take place at the seller's place of

business, it shall be conclusively determined to take place at the

purchaser's shipping address in such city or county or, if there is no

item shipped, at the purchaser's billing address in such city or county,

or, if the seller does not have that address, at such address that

reasonably reflects the customer's location at the time of the sale of

the prepaid wireless communications service.

* NB Effective November 3, 2031 until July 27, 2029

* (c) Such surcharge on the retail sale of each prepaid wireless

communications service, whether or not any tangible personal property is

sold therewith, shall be imposed at the rate of thirty cents per retail

sale within a city or county authorized to impose the surcharge by this

subdivision; provided, however, that the county of Madison may impose an

additional surcharge at the rate of sixty-five cents per retail sale;

provided, however, that the county of Tioga may impose an additional

surcharge at the rate of one dollar per retail sale. A sale of a prepaid

wireless communications service occurs in such city or county if the

sale takes place at a seller's business location in such city or county.

If the sale does not take place at the seller's place of business, it

shall be conclusively determined to take place at the purchaser's

shipping address in such city or county or, if there is no item shipped,

at the purchaser's billing address in such city or county, or, if the

seller does not have that address, at such address that reasonably

reflects the customer's location at the time of the sale of the prepaid

wireless communications service.

* NB Effective July 27, 2029 until December 20, 2029

* (c) Such surcharge on the retail sale of each prepaid wireless

communications service, whether or not any tangible personal property is

sold therewith, shall be imposed at the rate of thirty cents per retail

sale within a city or county authorized to impose the surcharge by this

subdivision; provided, however, that the county of Tioga may impose an

additional surcharge at the rate of one dollar per retail sale. A sale

of a prepaid wireless communications service occurs in such city or

county if the sale takes place at a seller's business location in such

city or county. If the sale does not take place at the seller's place of

business, it shall be conclusively determined to take place at the

purchaser's shipping address in such city or county or, if there is no

item shipped, at the purchaser's billing address in such city or county,

or, if the seller does not have that address, at such address that

reasonably reflects the customer's location at the time of the sale of

the prepaid wireless communications service.

* NB Effective December 20, 2029

* (d) In addition to the surcharge on wireless communications service

authorized to be imposed under paragraph (b) of this subdivision and the

surcharge on the retail sale of each prepaid wireless communications

service authorized to be imposed under paragraph (c) of this

subdivision, the county of Albany may impose an additional surcharge at

the rate of: (i) ninety-five cents per month for surcharges authorized

under paragraph (b) of this subdivision; and (ii) ninety-five cents per

retail sale for surcharges authorized under paragraph (c) of this

subdivision.

* NB Repealed June 30, 2032

3. Any such local law, ordinance or resolution adopted pursuant to

this section shall state the amount of the surcharges and the date on

which both the wireless communications service supplier shall begin to

add such surcharge to the billings of its customers and the prepaid

wireless communications seller shall begin to collect such surcharge

from its customers. No such local law, ordinance or resolution shall be

effective unless a certified copy of such law, ordinance or resolution

is mailed by registered or certified mail to the commissioner in

accordance with the provisions of subdivisions (d) and (e) of section

twelve hundred ten of this chapter.

4. Exemption. Lifeline consumers shall be exempt from the surcharges

imposed by this section.

5. The surcharges must be reported and paid to the commissioner on a

quarterly basis on or before the twentieth day of the month following

each quarterly period ending on the last day of February, May, August

and November, respectively. The payments must be accompanied by a return

in the form and containing the information the commissioner may

prescribe.

6. The surcharges must be added as a separate line item to bills

furnished by a wireless communications service supplier to its

customers, or must be added as a separate line item to a sales slip,

invoice, receipt, or other statement of the price, if any, that is

furnished by a prepaid wireless communications seller to a purchaser,

and must be identified as the "public safety communications surcharge".

7. Each wireless communications service supplier and prepaid wireless

communications seller is entitled to retain, as an administrative fee,

an amount equal to three percent of its collections of the surcharges

imposed under the authority of this section, provided that the supplier

or seller files any required return and remits the surcharge due to the

commissioner on or before its due date.

8. Applicable provisions. (a) Except as otherwise provided in this

section, any surcharge imposed under the authority of this section shall

be administered and collected by the commissioner in a like manner as

the taxes imposed by articles twenty-eight and twenty-nine of this

chapter. All the provisions of article twenty-eight and twenty-nine of

this chapter, including the provisions relating to definitions,

exemptions, returns, personal liability for the tax, collection of tax

from the customer, payment of tax, and the administration of the taxes

imposed by such article, shall apply to the surcharges imposed under the

authority of this section so far as those provisions can be made

applicable to the surcharges imposed under the authority of this

section, with such modifications as may be necessary in order to adapt

the language of those provisions to the surcharges imposed under the

authority of this section. Those provisions shall apply with the same

force and effect as if the language of those provisions had been set

forth in full in this section, except to the extent that any of those

provisions is either inconsistent with a provision of this section or is

not relevant to the surcharge imposed under the authority of this

section. For purposes of this section, any reference in this chapter to

a tax or the taxes imposed by articles twenty-eight and twenty-nine of

this chapter shall be deemed also to refer to the surcharges imposed

under the authority of this section unless a different meaning is

clearly required.

(b) Notwithstanding the provisions of paragraph (a) of this

subdivision:

(1) the exemptions provided for in section eleven hundred sixteen of

this chapter, other than the exemptions in paragraphs one, two and three

of subdivision (a) of that section, shall not apply to the surcharges

imposed under the authority of this section;

(2) the credit provided in subdivision (f) of section eleven hundred

thirty-seven of this chapter shall not apply to this section.

9. All surcharge monies remitted to the commissioner under this

section shall be expended only upon authorization of the legislative

body of a city or county that imposes the surcharges pursuant to the

authority of subdivision two of this section, and only for payment of

system costs, eligible wireless 911 service costs, or other costs

associated with the administration, design, installation, construction,

operation, or maintenance of public safety communications networks or a

system to provide enhanced wireless 911 service serving such city or

county, including, but not limited to, hardware, software, consultants,

financing and other acquisition costs. Such city or county shall

separately account for and keep adequate books and records of the amount

and object or purpose of all expenditures of all such monies. If, at the

end of any fiscal year, the total amount of all such monies exceeds the

amount necessary for payment of the above mentioned costs in such fiscal

year, such excess shall be reserved and carried over for the payment of

those costs in the following fiscal year.