Senate Bill S7492A

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7492

                            I N  S E N A T E

                              May 29, 2012
                               ___________

Introduced  by  Sens.  YOUNG, GRIFFO, LARKIN, McDONALD -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations

AN ACT to amend the tax law, in relation to authorizing certain counties
  to  adopt and amend local laws imposing sales tax; to amend the county
  law, in relation to wireless surcharges in certain counties; to  amend
  the public health law, in relation to the fee charged for the issuance
  of  birth  and  death records; and providing for the repeal of certain
  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  opening  paragraph of section 1210 of the tax law is
amended by adding a new subparagraph (i-a) to read as follows:
  (I-A) WITH RESPECT TO ANY COUNTY THAT IMPOSES THE THREE  PERCENT  RATE
AUTHORIZED  ABOVE  AND EITHER DOES NOT IMPOSE AN ADDITIONAL RATE AUTHOR-
IZED BY SUBPARAGRAPH (I) OF THIS PARAGRAPH OR IMPOSES AN ADDITIONAL RATE
AUTHORIZED BY SUBPARAGRAPH (I) OF THIS PARAGRAPH AT A RATE LESS THAN ONE
PERCENT, SUCH COUNTY IS HEREBY FURTHER AUTHORIZED AND EMPOWERED TO ADOPT
AND AMEND LOCAL LAWS IMPOSING SUCH  TAXES  AT  A  RATE,  IN  ONE-QUARTER
INCREMENTS,  THAT  IS  NOT MORE THAN ONE PERCENT ADDITIONAL TO THE THREE
PERCENT RATE AUTHORIZED ABOVE IN THIS  PARAGRAPH  FOR  SUCH  COUNTY  FOR
TWO-YEAR  PERIODS  WITH  THE  FIRST PERIOD BEGINNING DECEMBER FIRST, TWO
THOUSAND THIRTEEN, PROVIDED THAT SUCH LOCAL LAW IMPOSING  OR  REIMPOSING
SUCH  TAX SHALL BE SUBJECT TO A MANDATORY REFERENDUM PURSUANT TO SECTION
TWENTY-THREE OF THE MUNICIPAL HOME RULE LAW AND SHALL ONLY BE  SUBMITTED
FOR  THE  APPROVAL  OF  THE  ELECTORS  AT  A  GENERAL ELECTION. PROVIDED
FURTHER, THAT ANY LOCAL LAW IMPOSING SUCH TAX AUTHORIZED BY  THIS  PARA-
GRAPH AT A RATE THAT EXCEEDS THE RATE IMPOSED BY THE LOCAL LAW IN EFFECT
WHEN  SUCH NEW LOCAL LAW IS ADOPTED, BUT NOT IN EXCESS OF THE SUM OF THE
RATES THAT ARE (I) AUTHORIZED BY THIS CLAUSE, (II) AUTHORIZED  ABOVE  IN
THIS PARAGRAPH FOR SUCH COUNTY, AND (III) AUTHORIZED IN SUBPARAGRAPH (I)
OF THIS PARAGRAPH FOR SUCH COUNTY SHALL BE SUBJECT TO A MANDATORY REFER-
ENDUM THAT SHALL BE, TO THE EXTENT THAT SUCH RATE EXCEEDS THE SUM OF THE
RATES  AUTHORIZED  ABOVE IN THIS PARAGRAPH FOR SUCH COUNTY AND THE RATES

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD15011-04-2

S. 7492                             2

AUTHORIZED IN SUBPARAGRAPH  (I)  OF  THIS  PARAGRAPH  FOR  SUCH  COUNTY,
SUBMITTED  FOR  THE  APPROVAL OF THE ELECTORS AT A GENERAL ELECTION. ANY
SUCH LOCAL LAW EXTENDING SUCH TAX AT OR BELOW THE RATE AT WHICH SUCH TAX
WAS  IMPOSED  IMMEDIATELY  PRIOR  TO  ITS  EXPIRATION,  OR  REPEALING OR
SUSPENDING SUCH TAX SHALL NOT BE SUBJECT TO A MANDATORY REFERENDUM.
  S 2. Subparagraph (iii) of the opening paragraph of  section  1210  of
the tax law, as amended by chapter 74 of the laws of 2010, is amended to
read as follows:
  (iii)  the  maximum rate referred to in section twelve hundred twenty-
four of this article shall be calculated without reference to ANY  ADDI-
TIONAL RATES AUTHORIZED PURSUANT TO SUBPARAGRAPH (I-A) OF THIS PARAGRAPH
AND  the  following additional rates authorized in subparagraphs (i) and
(ii) of this paragraph: one and one-half percent for the county of Alle-
gany; one percent for the counties  of  Rensselaer,  Erie,  Cattaraugus,
Wyoming,  Ulster,  Albany, Suffolk, Greene, Orleans, Franklin, Herkimer,
Genesee, Columbia, Schuyler, Chenango, Monroe, Steuben, Chemung, Seneca,
Livingston, Niagara, Yates, Tioga, Montgomery, Delaware, Wayne, Schohar-
ie, Putnam, Clinton and Onondaga and the cities of Yonkers, Mount Vernon
and New Rochelle; three-quarters of one  percent  for  the  counties  of
Dutchess,  Essex,  Lewis,  Orange, and Jefferson; one percent and three-
quarters of one percent or one-half of one percent  for  the  county  of
Oneida;  three-quarters  of  one percent and one-half of one percent for
the county of Nassau; one-half of one percent  and  one-quarter  of  one
percent  and  one-quarter  of  one percent for the city of White Plains;
one-half or one percent for the county of Tompkins; three-eighths of one
percent and five-eighths of one percent  for  the  county  of  Rockland;
one-half  of  one  percent  for  the counties of Putnam and Schenectady;
one-eighth of one percent and three-eighths of one percent for the coun-
ty of Ontario; one-half of one percent; one-half of one percent for  the
county of Sullivan; and three-quarters of one percent or one-half of one
percent for the county of Chautauqua;
  S  3. Section 1202-a of the tax law is renumbered section 1202-aaa and
a new section 1202-a is added to read as follows:
  S 1202-A. AUTHORITY TO ENACT. (1) NOTWITHSTANDING ANY OTHER  PROVISION
OF  LAW  TO  THE CONTRARY, ANY COUNTY THAT IS NOT AUTHORIZED TO IMPOSE A
TAX UPON PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH COUNTY ON  JANU-
ARY  FIRST,  TWO THOUSAND THIRTEEN IS HEREBY AUTHORIZED AND EMPOWERED TO
ADOPT AND AMEND LOCAL LAWS IMPOSING IN SUCH COUNTY A TAX, IN ADDITION TO
ANY OTHER TAX AUTHORIZED AND IMPOSED PURSUANT TO  THIS  ARTICLE  AS  THE
LEGISLATURE  HAS  OR  WOULD  HAVE THE POWER AND AUTHORITY TO IMPOSE UPON
PERSONS OCCUPYING HOTEL OR MOTEL ROOMS IN SUCH COUNTY.  PROVIDED, HOWEV-
ER, ANY SUCH LOCAL LAW IMPOSING OR REIMPOSING SUCH TAX SHALL BE  SUBJECT
TO A MANDATORY REFERENDUM PURSUANT TO SECTION TWENTY-THREE OF THE MUNIC-
IPAL  HOME  RULE  LAW.  SUCH  LOCAL  LAW SHALL ONLY BE SUBMITTED FOR THE
APPROVAL OF THE ELECTORS AT A NOVEMBER GENERAL ELECTION. IN ADDITION  TO
THE  FILINGS  REQUIRED  PURSUANT  TO ARTICLE THREE OF THE MUNICIPAL HOME
RULE LAW, THE LOCAL LAW SHALL BE  FILED  WITH  THE  COMMISSIONER  WITHIN
TWENTY  DAYS  OF  ITS APPROVAL BY THE ELECTORS. FOR THE PURPOSES OF THIS
SECTION, THE TERM "HOTEL OR MOTEL" SHALL MEAN AND INCLUDE  ANY  FACILITY
PROVIDING  LODGING ON AN OVERNIGHT BASIS AND SHALL INCLUDE THOSE FACILI-
TIES DESIGNATED AND  COMMONLY  KNOWN  AS  "BED  AND  BREAKFAST",  "INN",
"HOUSEKEEPING  COTTAGES  WITH  FOUR OR MORE UNITS", AND "TOURIST FACILI-
TIES".
  (2) A.  THE RATE OF SUCH TAX SHALL BE ONE-HALF  OF  ONE  PERCENT,  ANY
WHOLE  PERCENT OR ANY COMBINATION OF A WHOLE PERCENT AND ONE-HALF OF ONE
PERCENT;  PROVIDED  THAT  SUCH  RATE  SHALL  NOT  EXCEED  FIVE  PERCENT;

S. 7492                             3

PROVIDED,  HOWEVER, THAT SUCH TAX SHALL NOT BE APPLICABLE TO A PERMANENT
RESIDENT OF A HOTEL OR MOTEL. FOR THE PURPOSES OF THIS SECTION, THE TERM
"PERMANENT RESIDENT" SHALL MEAN A PERSON OCCUPYING ANY ROOM OR ROOMS  IN
A  HOTEL OR MOTEL FOR AT LEAST THIRTY CONSECUTIVE DAYS.  NOTWITHSTANDING
ANY OTHER PROVISION OF THIS SECTION, ANY CITY IMPOSING  HOTEL  OR  MOTEL
TAXES  PURSUANT  TO  THE  AUTHORITY  OF  THIS SUBPART AND IS IN A COUNTY
IMPOSING HOTEL OR MOTEL TAXES PURSUANT TO THE AUTHORITY OF THIS  SECTION
SHALL  HAVE THE PRIOR RIGHT TO IMPOSE SUCH TAXES IN SUCH CITY, UP TO THE
MAXIMUM RATE OF TAX AUTHORIZED FOR SUCH CITY IN THIS  SUBPART;  AND  THE
RATE  OF  TAX  AUTHORIZED  TO  BE  IMPOSED BY THE COUNTY PURSUANT TO THE
AUTHORITY OF THIS SECTION IN ANY SUCH CITY IMPOSING SUCH A TAX SHALL  BE
REDUCED BY THE RATE OF SUCH CITY'S TAX.
  B.  PROVIDED  FURTHER  THAT,  ANY SUCH CITY TAX, TO THE EXTENT THAT IT
WOULD REQUIRE A REDUCTION IN THE COUNTY'S TAX RATE IMPOSED  PURSUANT  TO
THIS  SECTION  IN  SUCH  CITY,  SHALL  NOT  BECOME  EFFECTIVE BEFORE THE
COMMENCEMENT OF THE COUNTY'S NEXT SUCCEEDING FISCAL YEAR AND  THEN  ONLY
IF  THE CITY SHALL HAVE GIVEN NOTICE TO SUCH COUNTY OF ITS IMPOSITION OF
SUCH TAX AT LEAST SIX MONTHS PRIOR TO THE COMMENCEMENT  OF  SUCH  FISCAL
YEAR,  PROVIDED, HOWEVER, THAT THE LOCAL LEGISLATIVE BODY OF SUCH COUNTY
MAY WAIVE THE REQUIREMENT OF SUCH NOTICE AND POSTPONEMENT OF THE  EFFEC-
TIVE DATE OF SUCH CITY TAX.
  (3) SUCH TAX MAY BE COLLECTED AND ADMINISTERED BY THE COUNTY TREASURER
OR  OTHER  FISCAL  OFFICERS OF THE COUNTY IMPOSING THE TAX BY SUCH MEANS
AND IN SUCH MANNER AS OTHER TAXES WHICH ARE NOW COLLECTED  AND  ADMINIS-
TERED  BY  SUCH  OFFICERS  OR AS OTHERWISE MAY BE PROVIDED BY SUCH LOCAL
LAW.
  (4) SUCH LOCAL LAWS MAY PROVIDE THAT ANY TAX IMPOSED SHALL BE PAID  BY
THE PERSON LIABLE THEREFOR TO THE OWNER OF THE HOTEL OR MOTEL ROOM OCCU-
PIED  OR  TO  THE  PERSON ENTITLED TO BE PAID THE RENT OR CHARGE FOR THE
HOTEL OR MOTEL ROOM OCCUPIED FOR AND ON ACCOUNT OF THE  COUNTY  IMPOSING
THE  TAX  AND  THAT SUCH OWNER OR PERSON ENTITLED TO BE PAID THE RENT OR
CHARGE SHALL BE LIABLE FOR THE COLLECTION AND PAYMENT OF  THE  TAX;  AND
THAT  SUCH  OWNER OR PERSON ENTITLED TO BE PAID THE RENT OR CHARGE SHALL
HAVE THE SAME RIGHT IN RESPECT TO COLLECTING THE  TAX  FROM  THE  PERSON
OCCUPYING  THE  HOTEL  OR MOTEL ROOM, OR IN RESPECT TO NONPAYMENT OF THE
TAX BY THE PERSON OCCUPYING THE HOTEL OR MOTEL ROOM, AS IF THE TAX  WERE
A PART OF THE RENT OR CHARGE AND PAYABLE AT THE SAME TIME AS THE RENT OR
CHARGE;  PROVIDED,  HOWEVER,  THAT  THE COUNTY TREASURER OR OTHER FISCAL
OFFICERS OF THE COUNTY, SPECIFIED IN SUCH LOCAL LAW, SHALL BE JOINED  AS
A  PARTY  IN  ANY ACTION OR PROCEEDING BROUGHT TO COLLECT THE TAX BY THE
OWNER OR BY THE PERSON ENTITLED TO BE PAID THE RENT OR CHARGE.
  (5) SUCH LOCAL LAWS MAY PROVIDE FOR THE  FILING  OF  RETURNS  AND  THE
PAYMENT  OF  THE TAX ON A MONTHLY BASIS OR ON THE BASIS OF ANY LONGER OR
SHORTER PERIOD OF TIME.
  (6) THIS SECTION SHALL NOT AUTHORIZE THE IMPOSITION OF SUCH  TAX  UPON
ANY OF THE FOLLOWING:
  A.  THE  STATE  OF  NEW  YORK,  OR ANY PUBLIC CORPORATION (INCLUDING A
PUBLIC CORPORATION CREATED PURSUANT TO AGREEMENT OR COMPACT WITH ANOTHER
STATE OR THE DOMINION OF CANADA), IMPROVEMENT DISTRICT  OR  OTHER  POLI-
TICAL SUBDIVISION OF THE STATE;
  B.  THE  UNITED  STATES OF AMERICA, INSOFAR AS IT IS IMMUNE FROM TAXA-
TION;
  C. ANY CORPORATION OR ASSOCIATION, OR TRUST, OR COMMUNITY CHEST,  FUND
OR FOUNDATION ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITA-
BLE  OR  EDUCATIONAL PURPOSES, OR FOR THE PREVENTION OF CRUELTY TO CHIL-
DREN OR ANIMALS, AND NO PART OF THE NET EARNINGS OF WHICH INURES TO  THE

S. 7492                             4

BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL AND NO SUBSTANTIAL PART
OF  THE  ACTIVITIES  OF  WHICH  IS  CARRYING ON PROPAGANDA, OR OTHERWISE
ATTEMPTING TO INFLUENCE LEGISLATION; PROVIDED, HOWEVER, THAT NOTHING  IN
THIS  PARAGRAPH  SHALL  INCLUDE AN ORGANIZATION OPERATED FOR THE PRIMARY
PURPOSE OF CARRYING ON A TRADE OR BUSINESS FOR PROFIT,  WHETHER  OR  NOT
ALL OF ITS PROFITS ARE PAYABLE TO ONE OR MORE ORGANIZATIONS DESCRIBED IN
THIS PARAGRAPH.
  (7)  ANY FINAL DETERMINATION OF THE AMOUNT OF ANY TAX PAYABLE PURSUANT
TO THIS SECTION SHALL BE REVIEWABLE FOR ERROR, ILLEGALITY OR UNCONSTITU-
TIONALITY OR ANY OTHER REASON WHATSOEVER BY A PROCEEDING  UNDER  ARTICLE
SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND RULES IF APPLICATION THERE-
FOR IS MADE TO THE SUPREME COURT WITHIN THIRTY DAYS AFTER THE GIVING  OF
THE NOTICE OF SUCH FINAL DETERMINATION, PROVIDED, HOWEVER, THAT ANY SUCH
PROCEEDING  UNDER  ARTICLE  SEVENTY-EIGHT  OF THE CIVIL PRACTICE LAW AND
RULES SHALL NOT BE INSTITUTED UNLESS:
  A. THE AMOUNT OF ANY TAX SOUGHT TO BE REVIEWED, WITH SUCH INTEREST AND
PENALTIES THEREON AS MAY BE PROVIDED FOR  BY  LOCAL  LAW  OR  REGULATION
SHALL  BE FIRST DEPOSITED AND THERE IS FILED AN UNDERTAKING, ISSUED BY A
SURETY COMPANY  AUTHORIZED  TO  TRANSACT  BUSINESS  IN  THIS  STATE  AND
APPROVED BY THE SUPERINTENDENT OF FINANCIAL SERVICES OF THIS STATE AS TO
SOLVENCY  AND RESPONSIBILITY, IN SUCH AMOUNT AS A JUSTICE OF THE SUPREME
COURT SHALL APPROVE TO THE EFFECT THAT IF SUCH PROCEEDING  BE  DISMISSED
OR THE TAX CONFIRMED THE PETITIONER WILL PAY ALL COSTS AND CHARGES WHICH
MAY ACCRUE IN THE PROSECUTION OF SUCH PROCEEDING; OR
  B.  AT  THE  OPTION OF THE PETITIONER SUCH UNDERTAKING MAY BE IN A SUM
SUFFICIENT TO COVER THE TAXES, INTERESTS AND PENALTIES  STATED  IN  SUCH
DETERMINATION  PLUS THE COSTS AND CHARGES WHICH MAY ACCRUE AGAINST IT IN
THE PROSECUTION OF THE PROCEEDING, IN WHICH EVENT THE  PETITIONER  SHALL
NOT  BE REQUIRED TO PAY SUCH TAXES, INTEREST OR PENALTIES AS A CONDITION
PRECEDENT TO THE APPLICATION.
  (8) WHERE ANY TAX IMPOSED PURSUANT TO THIS  SECTION  SHALL  HAVE  BEEN
ERRONEOUSLY,  ILLEGALLY  OR UNCONSTITUTIONALLY COLLECTED AND APPLICATION
FOR THE REFUND THEREOF DULY MADE TO THE PROPER FISCAL OFFICER  OR  OFFI-
CERS, AND SUCH OFFICER OR OFFICERS SHALL HAVE MADE A DETERMINATION DENY-
ING  SUCH REFUND, SUCH DETERMINATION SHALL BE REVIEWABLE BY A PROCEEDING
UNDER ARTICLE  SEVENTY-EIGHT  OF  THE  CIVIL  PRACTICE  LAW  AND  RULES,
PROVIDED, HOWEVER, THAT SUCH PROCEEDING IS INSTITUTED WITHIN THIRTY DAYS
AFTER  THE  GIVING  OF  THE NOTICE OF SUCH DENIAL, THAT A FINAL DETERMI-
NATION OF TAX DUE WAS NOT PREVIOUSLY MADE, AND THAT  AN  UNDERTAKING  IS
FILED WITH THE PROPER FISCAL OFFICER OR OFFICERS IN SUCH AMOUNT AND WITH
SUCH  SURETIES  AS  A  JUSTICE OF THE SUPREME COURT SHALL APPROVE TO THE
EFFECT THAT IF SUCH PROCEEDING BE DISMISSED OR THE  TAX  CONFIRMED,  THE
PETITIONER  WILL  PAY  ALL  COSTS AND CHARGES WHICH ACCRUE IN THE PROSE-
CUTION OF SUCH PROCEEDING.
  (9) EXCEPT IN THE CASE OF A WILLFULLY FALSE OR FRAUDULENT RETURN  WITH
INTENT  TO  EVADE THE TAX, NO ASSESSMENT OF ADDITIONAL TAX SHALL BE MADE
AFTER THE EXPIRATION OF MORE THAN THREE  YEARS  FROM  THE  DATE  OF  THE
FILING OF A RETURN, PROVIDED, HOWEVER, WHERE NO RETURN HAS BEEN FILED AS
PROVIDED BY LAW THE TAX MAY BE ASSESSED AT ANY TIME.
  (10)  ALL  REVENUES RESULTING FROM THE IMPOSITION OF THE TAX UNDER THE
LOCAL LAWS SHALL BE PAID INTO THE TREASURY OF THE COUNTY  IMPOSING  SUCH
TAX  AND  SHALL  BE CREDITED TO AND DEPOSITED IN THE GENERAL FUND OF THE
COUNTY. SUCH REVENUES MAY BE USED FOR ANY LAWFUL PURPOSE.
  (11) EACH ENACTMENT OF SUCH LOCAL LAW MAY PROVIDE FOR IMPOSITION OF  A
HOTEL  OR MOTEL TAX FOR A PERIOD OF TIME NO LONGER THAN THREE YEARS FROM
THE DATE OF ITS ENACTMENT. NOTHING IN THIS SECTION  SHALL  PROHIBIT  THE

S. 7492                             5

ADOPTION AND ENACTMENT OF LOCAL LAWS, PURSUANT TO THE PROVISIONS OF THIS
SECTION,  UPON THE EXPIRATION OF ANY OTHER LOCAL LAW ADOPTED PURSUANT TO
THIS SECTION; PROVIDED, HOWEVER, THAT ANY SUCH LOCAL  LAW  THAT  EXTENDS
THE  IMPOSITION  OF  A  HOTEL OR MOTEL TAX AT OR BELOW THE RATE AT WHICH
SUCH TAX WAS IMPOSED IMMEDIATELY PRIOR TO ITS EXPIRATION  SHALL  NOT  BE
SUBJECT  TO  THE  MANDATORY REFERENDUM REQUIREMENT OF SUBDIVISION ONE OF
THIS SECTION.
  (12) IF ANY PROVISION OF THIS SECTION OR THE  APPLICATION  THEREOF  TO
ANY  PERSON OR CIRCUMSTANCE SHALL BE HELD INVALID, THE REMAINDER OF THIS
SECTION AND THE APPLICATION  OF  SUCH  PROVISION  TO  OTHER  PERSONS  OR
CIRCUMSTANCES SHALL NOT BE AFFECTED THEREBY.
  S  4. The tax law is amended by adding a new section 253-aa to read as
follows:
  S 253-AA. RECORDING TAX IMPOSED BY CERTAIN COUNTIES. 1.  NOTWITHSTAND-
ING ANY OTHER PROVISION OF LAW TO THE CONTRARY, ANY COUNTY THAT DOES NOT
IMPOSE A TAX ON MORTGAGES ON PROPERTY SITUATED WITHIN  SUCH  COUNTY  AND
RECORDED  IN SUCH COUNTY ON JANUARY FIRST, TWO THOUSAND THIRTEEN, ACTING
THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY AUTHORIZED  AND  EMPOWERED
TO  ADOPT  AND  AMEND  LOCAL  LAWS  IMPOSING IN SUCH COUNTY A TAX NOT TO
EXCEED TWENTY-FIVE CENTS FOR EACH ONE HUNDRED DOLLARS AND EACH REMAINING
MAJOR FRACTION THEREOF OF PRINCIPAL DEBT OR OBLIGATION WHICH IS OR UNDER
ANY CONTINGENCY MAY BE SECURED AT THE DATE OF EXECUTION THEREOF,  OR  AT
ANY TIME THEREAFTER, BY A MORTGAGE ON REAL PROPERTY SITUATED WITHIN SUCH
COUNTY  AND  RECORDED  ON  OR  AFTER  THE DATE UPON WHICH SUCH TAX TAKES
EFFECT AND A TAX NOT TO EXCEED TWENTY-FIVE CENTS ON SUCH MORTGAGE IF THE
PRINCIPAL DEBT OR OBLIGATION WHICH IS  OR  BY  ANY  CONTINGENCY  MAY  BE
SECURED  BY  SUCH  MORTGAGE  IS LESS THAN ONE HUNDRED DOLLARS. PROVIDED,
HOWEVER, ANY SUCH LOCAL LAW IMPOSING OR REIMPOSING SUCH TAX  SHALL  TAKE
EFFECT ONLY ON THE FIRST DAY OF A CALENDAR MONTH AND SHALL BE SUBJECT TO
A MANDATORY REFERENDUM PURSUANT TO SECTION TWENTY-THREE OF THE MUNICIPAL
HOME  RULE  LAW. SUCH LOCAL LAW SHALL ONLY BE SUBMITTED FOR THE APPROVAL
OF THE ELECTORS AT A NOVEMBER  GENERAL  ELECTION.  IN  ADDITION  TO  THE
FILINGS  REQUIRED  PURSUANT  TO ARTICLE THREE OF THE MUNICIPAL HOME RULE
LAW, THE LOCAL LAW SHALL BE FILED WITH THE  COMMISSIONER  WITHIN  TWENTY
DAYS OF ITS APPROVAL BY THE ELECTORS.
  2.  THE  TAXES  IMPOSED  UNDER  THE AUTHORITY OF THIS SECTION SHALL BE
ADMINISTERED AND COLLECTED IN THE SAME MANNER AS THE TAXES IMPOSED UNDER
SUBDIVISION ONE OF SECTION TWO HUNDRED FIFTY-THREE AND PARAGRAPH (B)  OF
SUBDIVISION  ONE  OF  SECTION  TWO  HUNDRED  FIFTY-FIVE OF THIS ARTICLE.
EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, ALL THE PROVISIONS OF THIS
ARTICLE RELATING TO OR APPLICABLE TO THE ADMINISTRATION  AND  COLLECTION
OF  THE  TAXES  IMPOSED  BY  SUCH  SUBDIVISIONS SHALL APPLY TO THE TAXES
IMPOSED UNDER THE AUTHORITY OF THIS SECTION WITH SUCH  MODIFICATIONS  AS
MAY  BE  NECESSARY TO ADAPT SUCH LANGUAGE TO THE TAX SO AUTHORIZED. SUCH
PROVISIONS SHALL APPLY WITH THE  SAME  FORCE  AND  EFFECT  AS  IF  THOSE
PROVISIONS  HAD  BEEN  SET  FORTH  IN FULL IN THIS SECTION EXCEPT TO THE
EXTENT THAT ANY PROVISION IS EITHER INCONSISTENT  WITH  A  PROVISION  OF
THIS  SECTION OR NOT RELEVANT TO THE TAX AUTHORIZED BY THIS SECTION. FOR
PURPOSES OF THIS SECTION, ANY REFERENCE IN THIS ARTICLE TO  THE  TAX  OR
TAXES  IMPOSED BY THIS ARTICLE SHALL BE DEEMED TO REFER TO A TAX IMPOSED
PURSUANT TO THIS SECTION, AND ANY REFERENCE TO THE PHRASE  "WITHIN  THIS
STATE"  SHALL  BE  READ  AS "WITHIN SUCH COUNTY IMPOSING TAX PURSUANT TO
THIS SECTION", UNLESS A DIFFERENT MEANING IS CLEARLY REQUIRED.
  3. WHERE THE REAL PROPERTY COVERED BY THE MORTGAGE SUBJECT TO THE  TAX
IMPOSED  PURSUANT  TO  THE AUTHORITY OF THIS SECTION IS SITUATED IN THIS
STATE BUT WITHIN AND WITHOUT THE COUNTY IMPOSING SUCH TAX, THE AMOUNT OF

S. 7492                             6

SUCH TAX DUE AND PAYABLE TO SUCH COUNTY SHALL BE DETERMINED IN A  MANNER
SIMILAR TO THAT PRESCRIBED IN THE FIRST PARAGRAPH OF SECTION TWO HUNDRED
SIXTY  OF  THIS  ARTICLE WHICH CONCERNS REAL PROPERTY SITUATED IN TWO OR
MORE  COUNTIES.  WHERE SUCH PROPERTY IS SITUATED BOTH WITHIN SUCH COUNTY
AND WITHOUT THE STATE, THE AMOUNT DUE AND PAYABLE TO SUCH  COUNTY  SHALL
BE  DETERMINED  IN THE MANNER PRESCRIBED IN THE SECOND PARAGRAPH OF SUCH
SECTION TWO HUNDRED SIXTY WHICH CONCERNS PROPERTY  SITUATED  WITHIN  AND
WITHOUT  THE STATE.   WHERE REAL PROPERTY IS SITUATED WITHIN AND WITHOUT
THE COUNTY IMPOSING SUCH TAX, THE RECORDING OFFICER OF THE  JURISDICTION
IN WHICH THE MORTGAGE IS FIRST RECORDED SHALL BE REQUIRED TO COLLECT THE
TAXES IMPOSED PURSUANT TO THIS SECTION.
  4. A TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION SHALL BE IN
ADDITION TO THE TAXES IMPOSED BY SECTION TWO HUNDRED FIFTY-THREE OF THIS
ARTICLE.
  5.  NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY, THE
BALANCE OF ALL MONEYS PAID TO THE RECORDING OFFICER OF THE COUNTY IMPOS-
ING SUCH TAX DURING EACH MONTH UPON ACCOUNT OF THE TAX IMPOSED  PURSUANT
TO THE AUTHORITY OF THIS SECTION, AFTER DEDUCTING THE NECESSARY EXPENSES
OF  HIS  OR  HER  OFFICE AS PROVIDED IN SECTION TWO HUNDRED SIXTY-TWO OF
THIS  ARTICLE,  EXCEPT  TAXES  PAID  UPON  MORTGAGES  WHICH  UNDER   THE
PROVISIONS  OF THIS SECTION OR SECTION TWO HUNDRED SIXTY OF THIS ARTICLE
ARE FIRST TO BE APPORTIONED BY THE COMMISSIONER, SHALL BE PAID  OVER  BY
SUCH  OFFICER ON OR BEFORE THE TENTH DAY OF EACH SUCCEEDING MONTH TO THE
COUNTY OFFICIAL CHARGED WITH THE COLLECTION OF  TAX  REVENUES  FOR  SUCH
COUNTY AND, AFTER THE DEDUCTION BY SUCH COUNTY OFFICIAL OF THE NECESSARY
EXPENSES  OF HIS OR HER OFFICE PROVIDED IN SECTION TWO HUNDRED SIXTY-TWO
OF THIS ARTICLE SHALL BE DEPOSITED IN THE GENERAL  FUND  OF  THE  COUNTY
IMPOSING  THE  TAX  PURSUANT TO THE AUTHORITY OF THIS SECTION.  NOTWITH-
STANDING THE PROVISIONS OF THE PRECEDING SENTENCE, THE  TAX  SO  IMPOSED
AND  PAID  UPON MORTGAGES COVERING REAL PROPERTY SITUATED IN TWO OR MORE
COUNTIES, WHICH UNDER THE PROVISIONS OF  THIS  SECTION  OR  SECTION  TWO
HUNDRED SIXTY OF THIS ARTICLE ARE FIRST TO BE APPORTIONED BY THE COMMIS-
SIONER,  SHALL  BE PAID OVER BY THE RECORDING OFFICER RECEIVING THE SAME
AS PROVIDED BY THE DETERMINATION OF SAID COMMISSIONER.
  6. ANY LOCAL LAW IMPOSING A TAX PURSUANT  TO  THE  AUTHORITY  OF  THIS
SECTION  OR REPEALING OR SUSPENDING SUCH A TAX SHALL TAKE EFFECT ONLY ON
THE FIRST DAY OF A CALENDAR MONTH; PROVIDED, HOWEVER, THAT ANY LOCAL LAW
IMPOSING SUCH TAX AT A RATE THAT EXCEEDS THE RATE IMPOSED BY  THE  LOCAL
LAW IN EFFECT WHEN SUCH NEW LOCAL LAW IS ADOPTED SHALL BE SUBJECT TO THE
MANDATORY  REFERENDUM  AND MAILING PROVISIONS OF SUBDIVISION ONE OF THIS
SECTION. ANY SUCH LOCAL LAW REDUCING THE RATE OF THE TAX IMPOSED  PURSU-
ANT TO THE AUTHORITY OF THIS SECTION, REPEALING OR SUSPENDING SUCH A TAX
SHALL  NOT  BE  EFFECTIVE  UNLESS  A CERTIFIED COPY THEREOF IS MAILED BY
REGISTERED OR CERTIFIED MAIL TO THE COMMISSIONER AT  THE  COMMISSIONER'S
OFFICE  IN  ALBANY  AT LEAST THIRTY DAYS PRIOR TO THE DATE THE LOCAL LAW
SHALL TAKE EFFECT.
  7. CERTIFIED COPIES OF ANY LOCAL LAW DESCRIBED IN THIS  SECTION  SHALL
ALSO  BE  FILED  WITH  THE  COUNTY  CLERK OF THE COUNTY IMPOSING THE TAX
AUTHORIZED BY THIS SECTION, THE SECRETARY OF STATE AND THE  STATE  COMP-
TROLLER WITHIN FIVE DAYS AFTER THE DATE IT IS DULY ENACTED.
  S  5.  The county law is amended by adding a new section 308-y to read
as follows:
  S 308-Y. ESTABLISHMENT OF COUNTY WIRELESS SURCHARGE. 1.  NOTWITHSTAND-
ING THE PROVISIONS OF ANY LAW TO THE CONTRARY, A COUNTY  IN  THIS  STATE
THAT  HAS NOT ESTABLISHED A WIRELESS SURCHARGE PURSUANT TO THIS ARTICLE,
ACTING THROUGH ITS LOCAL COUNTY LEGISLATIVE BODY, IS  HEREBY  AUTHORIZED

S. 7492                             7

AND EMPOWERED TO ADOPT, AMEND OR REPEAL LOCAL LAWS TO IMPOSE A SURCHARGE
IN  AN  AMOUNT NOT TO EXCEED THIRTY CENTS PER MONTH ON WIRELESS COMMUNI-
CATIONS SERVICE IN SUCH COUNTY, PROVIDED SUCH LOCAL LAW IN  IMPOSING  OR
REIMPOSING  SUCH TAX SHALL BE SUBJECT TO A MANDATORY REFERENDUM PURSUANT
TO SECTION TWENTY-THREE OF THE MUNICIPAL HOME RULE LAW AND SHALL ONLY BE
SUBMITTED FOR THE APPROVAL OF THE ELECTORS AT A  GENERAL  ELECTION.  THE
SURCHARGE  SHALL  BE  IMPOSED ON EACH WIRELESS COMMUNICATIONS DEVICE AND
SHALL BE REFLECTED AND MADE  PAYABLE  ON  BILLS  RENDERED  FOR  WIRELESS
COMMUNICATIONS  SERVICE  THAT  IS  PROVIDED TO A CUSTOMER WHOSE PLACE OF
PRIMARY USE IS WITHIN THE COUNTY. FOR PURPOSES OF THIS SECTION, THE TERM
"PLACE OF PRIMARY USE" SHALL MEAN THE STREET ADDRESS THAT  IS  REPRESEN-
TATIVE  OF  WHERE  THE  CUSTOMER'S  USE  OF  THE WIRELESS COMMUNICATIONS
SERVICE PRIMARILY OCCURS, WHICH ADDRESS MUST BE: (A) RESIDENTIAL  STREET
ADDRESS  OR THE PRIMARY BUSINESS STREET ADDRESS OF THE CUSTOMER; AND (B)
WITHIN THE LICENSED SERVICE AREA OF THE WIRELESS COMMUNICATIONS  SERVICE
SUPPLIER.
  2.  ANY  LOCAL  LAW  ADOPTED  PURSUANT TO THIS SECTION SHALL STATE THE
AMOUNT OF THE SURCHARGE AND THE DATE  ON  WHICH  THE  WIRELESS  COMMUNI-
CATIONS  SERVICE SUPPLIER SHALL BEGIN TO ADD SUCH SURCHARGE TO THE BILL-
INGS OF ITS CUSTOMERS.  ANY  WIRELESS  COMMUNICATIONS  SERVICE  SUPPLIER
WITHIN  SUCH  COUNTY  WHICH  HAS  IMPOSED  A  SURCHARGE  PURSUANT TO THE
PROVISIONS OF THIS SECTION SHALL BE GIVEN A 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.
  3. (A) EACH WIRELESS  COMMUNICATIONS  SERVICE  SUPPLIER  SERVING  SUCH
COUNTY  SHALL ACT AS COLLECTION AGENT FOR THE COUNTY AND SHALL REMIT THE
FUNDS COLLECTED PURSUANT TO A SURCHARGE IMPOSED UNDER THE PROVISIONS  OF
THIS  SECTION  TO  THE  CHIEF FISCAL OFFICER OF SUCH COUNTY EVERY MONTH.
SUCH FUNDS SHALL BE REMITTED NO LATER THAN THIRTY DAYS  AFTER  THE  LAST
BUSINESS DAY OF THE MONTH.
  (B) EACH WIRELESS COMMUNICATIONS SERVICE SUPPLIER SHALL BE ENTITLED TO
RETAIN,  AS AN ADMINISTRATIVE FEE, AN AMOUNT EQUAL TO TWO PERCENT OF ITS
COLLECTIONS OF A SURCHARGE IMPOSED UNDER THE PROVISIONS OF THIS SECTION.
  (C) ANY SURCHARGE REQUIRED TO BE  COLLECTED  BY  A  WIRELESS  COMMUNI-
CATIONS  SERVICE SUPPLIER SHALL BE ADDED TO AND STATED SEPARATELY IN ITS
BILLINGS TO CUSTOMERS.
  (D) EACH WIRELESS COMMUNICATIONS SERVICE CUSTOMER WHO  IS  SUBJECT  TO
THE  PROVISIONS  OF  THIS SECTION SHALL BE LIABLE TO SUCH COUNTY FOR THE
SURCHARGE UNTIL IT HAS BEEN PAID TO SUCH COUNTY EXCEPT THAT PAYMENT TO A
WIRELESS COMMUNICATIONS SERVICE SUPPLIER IS SUFFICIENT  TO  RELIEVE  THE
CUSTOMER FROM FURTHER LIABILITY FOR SUCH SURCHARGE.
  (E)  NO  WIRELESS  COMMUNICATIONS  SERVICE SUPPLIER SHALL HAVE A LEGAL
OBLIGATION TO ENFORCE THE COLLECTION OF ANY SURCHARGE IMPOSED UNDER  THE
PROVISIONS  OF  THIS SECTION, PROVIDED, HOWEVER, THAT WHENEVER THE WIRE-
LESS COMMUNICATIONS SERVICE SUPPLIER REMITS THE FUNDS COLLECTED TO  SUCH
COUNTY,  IT  SHALL ALSO PROVIDE SUCH COUNTY WITH THE NAME AND ADDRESS OF
ANY CUSTOMER REFUSING OR FAILING TO PAY A SURCHARGE  IMPOSED  UNDER  THE
PROVISIONS  OF THIS SECTION AND SHALL STATE THE AMOUNT OF SUCH SURCHARGE
REMAINING UNPAID.
  (F) EACH  WIRELESS  COMMUNICATIONS  SERVICE  SUPPLIER  SHALL  ANNUALLY
PROVIDE TO SUCH COUNTY AN ACCOUNTING OF THE SURCHARGE AMOUNTS BILLED AND
COLLECTED.
  4. ALL SURCHARGE MONIES REMITTED TO SUCH COUNTY BY A WIRELESS COMMUNI-
CATIONS  SERVICE  SUPPLIER  SHALL BE EXPENDED ONLY UPON AUTHORIZATION OF
THE LOCAL COUNTY LEGISLATIVE BODY AND ONLY FOR PAYMENT OF ELIGIBLE WIRE-

S. 7492                             8

LESS 911 SERVICE COSTS AS DEFINED  IN  SUBDIVISION  SIXTEEN  OF  SECTION
THREE  HUNDRED TWENTY-FIVE OF THIS CHAPTER. SUCH COUNTY SHALL SEPARATELY
ACCOUNT FOR AND KEEP ADEQUATE BOOKS AND RECORDS OF THE AMOUNT AND SOURCE
OF  ALL  SUCH  MONIES  AND  OF  THE  AMOUNT AND OBJECT OR PURPOSE OF ALL
EXPENDITURES THEREOF. 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 FOLLOW-
ING FISCAL YEAR.
  S 6. Subdivision 16 of section 325 of the  county  law,  as  added  by
section  1  of  part  G of chapter 81 of the laws of 2002, is amended to
read as follows:
  16. "Eligible wireless 911 service costs" shall  mean  costs  eligible
for  reimbursement  and  shall  include the actual costs incurred by the
locality related to the design, installation, OPERATION, or  maintenance
of a system to provide enhanced wireless 911 service, including, but not
limited  to, hardware, software, consultants, financing and other acqui-
sition costs.
  S 7. Subdivision 3 of section  4173  of  the  public  health  law,  as
amended  by  chapter  524  of  the  laws  of 2007, is amended to read as
follows:
  3. (A) The registrar shall be entitled  to  a  fee  of  ten  dollars[,
except  in the county of Chemung and the county of Monroe and the county
of Onondaga and the county of Tompkins whereby such fee shall be set  by
the  county  health  commissioner and in the city of Oswego whereby such
fee shall be set by the Oswego common council, up to the amount  charged
by  the  commissioner as prescribed in subdivision two of section forty-
one hundred seventy-four of this title] for each certification of  birth
or  death  or  for  each  certified  copy or certified transcript of any
record of a birth or of a death or for a  certification  that  a  search
discloses  no  record  of  a birth or of a death, furnished by him to an
applicant, except that no fee shall be charged  for  a  search,  certif-
ication of birth or death or certified copy or certified transcript of a
birth  or  a  death  record  to  be used for school entrance, employment
certificate or for purposes of public relief or government  compensation
or  when required by the veterans administration to be used in determin-
ing the eligibility of any person to participate in  the  benefits  made
available  by  the  veterans  administration, provided, however, that if
such registrar is a city clerk, town clerk or village  clerk,  he  shall
collect  such  fees  for  and  on behalf of the city, town or village in
which he serves, provided, however, that an amount equivalent to the sum
of such fees shall be paid at  least  monthly  by  such  city,  town  or
village  to  such  city  clerk,  town clerk or village clerk entitled to
receive fees as a registrar of vital statistics.
  (B) NOTWITHSTANDING PARAGRAPH (A) OF THIS SUBDIVISION, IN THE  FOLLOW-
ING  COUNTY  JURISDICTIONS  THE  FEE  SHALL  BE SET BY THE COUNTY HEALTH
COMMISSIONER: CHEMUNG, MONROE, ONONDAGA, TOMPKINS; AND IN THE  FOLLOWING
LOCAL  JURISDICTIONS THE FEE SHALL BE SET BY THE LOCAL LEGISLATIVE BODY:
CITY OF OSWEGO. IN SUCH JURISDICTIONS, THE FEE MAY  BE  SET  UP  TO  THE
AMOUNT  CHARGED  BY THE COMMISSIONER AS PRESCRIBED IN SUBDIVISION TWO OF
SECTION FORTY-ONE HUNDRED SEVENTY-FOUR OF  THIS  TITLE.    IN  ADDITION,
EXCLUDING  THE  COUNTIES  OF CHEMUNG, MONROE, ONONDAGA, AND TOMPKINS AND
THE CITY OF OSWEGO, A LOCAL LEGISLATIVE BODY  SHALL  HAVE  THE  ABILITY,
UPON  PASSAGE OF A LOCAL LAW SUBJECT TO MANDATORY REFERENDUM PURSUANT TO
SECTION TWENTY-THREE OF THE MUNICIPAL HOME RULE LAW, TO INCREASE THE FEE
AUTHORIZED PURSUANT TO THIS SUBDIVISION UP TO THE AMOUNT CHARGED BY  THE

S. 7492                             9

COMMISSIONER  AS  PRESCRIBED  IN  SUBDIVISION  TWO  OF SECTION FORTY-ONE
HUNDRED SEVENTY-FOUR OF THIS TITLE AND PROVIDED THAT SUCH LOCAL  LAW  BE
SUBMITTED FOR THE APPROVAL OF THE ELECTORS AT A GENERAL ELECTION.
  S  8.  This  act  shall  take effect on January 1, 2013; provided that
section one of this act shall expire on  December  31,  2013  for  those
counties  that  have  not enacted a local law authorized by such section
that was approved by the voters in the 2013  general  election;  section
three  of  this act shall expire on December 31, 2013 for those counties
that have not enacted a local law authorized by such  section  that  was
approved  by  the  voters  in the 2013 general election; section four of
this act shall expire on December 31, 2013 for those counties that  have
not  enacted a local law authorized by such section that was approved by
the voters in the 2013 general election; section five of this act  shall
expire  on  December 31, 2013 for those counties that have not enacted a
local law authorized by such section that was approved by the voters  in
the 2013 general election; and section seven of this act shall expire on
December 31, 2013 for those municipalities that have not enacted a local
law  authorized  by  such section that was approved by the voters in the
2013 general election.