N.Y.C. Admin. Code § 11-2351: § 11-2351 Surcharge on wireless communications service.

(a) There is hereby imposed within the territorial limits of the city of New York, in accordance with the provisions of section 186-g of the tax law, a surcharge on wireless communications service, as such surcharge is described in paragraph (b) of subdivision 2 of section 186-g of the tax law.

(b) Such surcharge shall be imposed at the rate of thirty cents per month on each wireless communications device in service during any part of the month.

(c) A wireless communications service supplier shall begin to add such surcharge to the billings of its customers on December 1, 2017.

(L.L. 2017/139, 8/25/2017, eff. 12/1/2017)