{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-2351","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-2351","heading":"§ 11-2351 Surcharge on wireless communications service.","body":"(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.\n\n(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.\n\n(c) A wireless communications service supplier shall begin to add such surcharge to the billings of its customers on December 1, 2017.\n\n(L.L. 2017/139, 8/25/2017, eff. 12/1/2017)","path":["New York City Administrative Code","Chapter 23-C: Wireless Communications Surcharge"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"abbaf54c2f3029684cd237adf7349b76e44711350e82b595a13d83f18bf92ffb","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-2346","next":"us-nyc/n.y.c.-admin.-code-11-2352"},"notice":"GroundRules: Original legal text. Not legal advice."}