{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-2352","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-2352","heading":"§ 11-2352 Surcharge on the retail sale of each prepaid 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 prepaid wireless communications service, as such surcharge is described in paragraph (c) 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 retail sale.\n\n(c) A prepaid wireless communications seller shall begin to collect such surcharge from 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":"aeb65121c3743f5fdc35601d413cac614fc1d8a1404d13fe9f4b9417ff79421e","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-2351","next":"us-nyc/n.y.c.-admin.-code-11-2401"},"notice":"GroundRules: Original legal text. Not legal advice."}