S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4044
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2021
                                ___________
 
 Introduced by M. of A. FRIEND -- read once and referred to the Committee
   on Local Governments
 
 AN ACT to amend the county law and the tax law, in relation to authoriz-
   ing  the  county of Tioga to impose an additional surcharge to pay for
   the costs associated with updating the telecommunication equipment and
   telephone services needed to provide an enhanced 911  emergency  tele-
   phone  system  to  serve  such county; and providing for the repeal of
   such provisions upon expiration thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  county law is amended by adding a new section 337 to
 read as follows:
   § 337. COUNTY OF TIOGA ENHANCED 911  EMERGENCY  TELEPHONE  SYSTEM.  1.
 NOTWITHSTANDING THE PROVISIONS OF ANY LAW TO THE CONTRARY, THE COUNTY OF
 TIOGA  ACTING  THROUGH  ITS  LOCAL  COUNTY  LEGISLATIVE  BODY, IS HEREBY
 AUTHORIZED AND EMPOWERED TO ADOPT, AMEND OR REPEAL LOCAL LAWS TO  IMPOSE
 A  SURCHARGE, IN ADDITION TO THE SURCHARGE ESTABLISHED AND IMPOSED UNDER
 SECTION THREE HUNDRED THREE OF THIS CHAPTER, IN AN AMOUNT NOT TO  EXCEED
 ONE  DOLLAR  PER ACCESS LINE PER MONTH ON THE CUSTOMERS OF EVERY SERVICE
 SUPPLIER WITHIN SUCH MUNICIPALITY TO PAY FOR THE COSTS  ASSOCIATED  WITH
 OBTAINING, OPERATING AND MAINTAINING THE TELECOMMUNICATION EQUIPMENT AND
 TELEPHONE  SERVICES  NEEDED  TO PROVIDE AN ENHANCED 911 (E911) EMERGENCY
 TELEPHONE SYSTEM TO SERVE SUCH COUNTY.
   2. ANY SUCH LOCAL LAW SHALL STATE THE AMOUNT  OF  THE  SURCHARGE,  THE
 DATE  ON WHICH THE SERVICE SUPPLIER SHALL BEGIN TO ADD SUCH SURCHARGE TO
 THE BILLINGS OF ITS CUSTOMERS AND, TO THE EXTENT PRACTICABLE,  THE  DATE
 ON WHICH SUCH E911 SERVICE IS TO BEGIN. SUCH LOCAL LAW MAY AUTHORIZE THE
 SERVICE SUPPLIER TO BEGIN BILLING ITS CUSTOMERS FOR SUCH SURCHARGE PRIOR
 TO THE DATE THE E911 SYSTEM SERVICE IS TO BEGIN.
   3.  ANY  SERVICE  SUPPLIER  WITHIN  A MUNICIPALITY WHICH HAS IMPOSED A
 SURCHARGE PURSUANT TO THE PROVISIONS OF THIS SECTION SHALL  BE  GIVEN  A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD04362-01-1

 A. 4044                             2
 
 MINIMUM  OF  FORTY-FIVE  DAYS  WRITTEN NOTICE PRIOR TO THE DATE IT SHALL
 BEGIN TO ADD SUCH SURCHARGE TO THE BILLINGS OF ITS CUSTOMERS OR PRIOR TO
 ANY MODIFICATION TO OR CHANGE IN THE SURCHARGE AMOUNT.
   4.  THE  SURCHARGE  ESTABLISHED  PURSUANT  TO  THE  PROVISIONS OF THIS
 SECTION SHALL BE IMPOSED ON A PER ACCESS LINE BASIS ON ALL CURRENT BILLS
 RENDERED FOR LOCAL EXCHANGE ACCESS SERVICE WITHIN THE 911 SERVICE AREA.
   5. NO SUCH SURCHARGE SHALL BE  IMPOSED  UPON  MORE  THAN  SEVENTY-FIVE
 EXCHANGE ACCESS LINES PER CUSTOMER PER LOCATION.
   6.  LIFELINE  CUSTOMERS,  A  PUBLIC SAFETY AGENCY AND ANY MUNICIPALITY
 WHICH HAS ENACTED A LOCAL LAW PURSUANT TO THE PROVISIONS OF THIS SECTION
 SHALL BE EXEMPT FROM ANY SURCHARGE IMPOSED UNDER THIS SECTION.
   § 2. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
 tax  law,  as  separately amended by chapters 120 and 711 of the laws of
 2019, are amended to read as follows:
   (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 commu-
 nications  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.
   (c) Such surcharge on the retail sale of each prepaid wireless  commu-
 nications 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 addi-
 tional 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  busi-
 ness,  it shall be conclusively determined to take place at the purchas-
 er'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  reason-
 ably  reflects  the  customer's  location at the time of the sale of the
 prepaid wireless communications service.
   § 3. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
 tax  law,  as amended by chapter 711 of the laws of 2019, are amended to
 read as follows:
   (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 commu-
 nications  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

 A. 4044                             3
 
 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.
   (c)  Such surcharge on the retail sale of each prepaid wireless commu-
 nications 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  ship-
 ping  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 sell-
 er 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.
   § 4. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
 tax  law,  as amended by section 3 of part EEE of chapter 59 of the laws
 of 2017, are amended to read as follows:
   (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 commu-
 nications  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.
   (c)  Such surcharge on the retail sale of each prepaid wireless commu-
 nications 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.
   § 5. This act shall take effect immediately and shall  expire  and  be
 deemed  repealed  ten  years  after it shall have become a law; provided
 that:
   (a) the amendments to paragraphs (b)  and  (c)  of  subdivision  2  of
 section  186-g  of  the tax law made by section two of this act shall be
 subject to the expiration and reversion of such paragraphs  pursuant  to
 chapter  120  of  the  laws of 2019, as amended, when upon such date the
 provisions of section three of this act shall take effect; and

 A. 4044                             4
 
   (b) the amendments to paragraphs (b)  and  (c)  of  subdivision  2  of
 section  186-g of the tax law made by section three of this act shall be
 subject to the expiration and reversion of such paragraphs  pursuant  to
 chapter  711  of  the  laws of 2019, as amended, when upon such date the
 provisions of section four of this act shall take effect.