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

                                  10178

                          I N  A S S E M B L Y

                              May 16, 2016
                               ___________

Introduced  by  M.  of A. McDONALD, WOERNER -- read once and referred to
  the Committee on Ways and Means

AN ACT to amend the tax law, in relation to public safety communications
  surcharges on prepaid wireless telecommunications services;  to  amend
  the  county  law,  in  relation  to  wireless  surcharges in Hamilton,
  Jefferson, Lewis, Niagara, Oneida, Oswego, Schoharie, and St. Lawrence
  County

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Article 28 of the tax law is amended by adding a new part 6
to read as follows:
                                 PART VI
            PUBLIC SAFETY COMMUNICATIONS SURCHARGE ON PREPAID
                  WIRELESS TELECOMMUNICATIONS SERVICES
SECTION 1155. PUBLIC SAFETY COMMUNICATIONS SURCHARGE ON PREPAID WIRELESS
                TELECOMMUNICATIONS SERVICES.
  S  1155.  PUBLIC  SAFETY  COMMUNICATIONS SURCHARGE ON PREPAID WIRELESS
TELECOMMUNICATIONS SERVICES. (A) AS USED  IN  THIS  SECTION,  WHERE  NOT
OTHERWISE SPECIFICALLY DEFINED AND UNLESS A DIFFERENT MEANING IS CLEARLY
REQUIRED:
  (1)  "CONSUMER" MEANS A PERSON WHO PURCHASES PREPAID WIRELESS TELECOM-
MUNICATIONS SERVICE IN A RETAIL TRANSACTION.
  (2) "SURCHARGE" MEANS THE PUBLIC SAFETY  COMMUNICATIONS  SURCHARGE  ON
PREPAID  WIRELESS  TELECOMMUNICATIONS  SERVICES  THAT  IS REQUIRED TO BE
COLLECTED BY A VENDOR FROM A  CONSUMER  IN  THE  AMOUNT  ESTABLISHED  IN
SUBDIVISION (B) OF THIS SECTION.
  (3)  "PREPAID  WIRELESS  TELECOMMUNICATIONS  SERVICE" MEANS A WIRELESS
TELECOMMUNICATIONS SERVICE THAT ALLOWS A CALLER TO DIAL  911  TO  ACCESS
THE 911 SYSTEM, WHICH SERVICE MUST BE PAID FOR IN ADVANCE AND IS SOLD IN
PREDETERMINED  UNITS OR DOLLARS OF WHICH THE NUMBER DECLINES WITH USE IN
A KNOWN AMOUNT.
  (4) "PROVIDER" MEANS A PERSON THAT PROVIDES PREPAID WIRELESS  TELECOM-
MUNICATIONS SERVICE PURSUANT TO A LICENSE ISSUED BY THE FEDERAL COMMUNI-
CATIONS COMMISSION.

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

                                                           LBD15144-02-6

A. 10178                            2

  (5)  "RETAIL TRANSACTION" MEANS THE PURCHASE OF PREPAID WIRELESS TELE-
COMMUNICATIONS SERVICE FROM A VENDOR FOR ANY PURPOSE OTHER THAN  RESALE.
EACH INDIVIDUAL PREPAID TELECOMMUNICATION DEVICE, ADDITION OF MINUTES OR
ADDITION OF FUNDS SHALL CONSTITUTE A SEPARATE TRANSACTION.
  (6)  "VENDOR"  MEANS  A PERSON WHO SELLS PREPAID WIRELESS TELECOMMUNI-
CATIONS SERVICE TO ANOTHER PERSON.
  (7) "WIRELESS  TELECOMMUNICATIONS  SERVICE"  MEANS  COMMERCIAL  MOBILE
RADIO  SERVICE  AS  DEFINED  IN  SECTION 20.3 OF TITLE 47 OF THE CODE OF
FEDERAL REGULATIONS, AS AMENDED.
  (B)(1) A SURCHARGE ON PREPAID WIRELESS COMMUNICATION SERVICE  PROVIDED
TO  A CONSUMER IS IMPOSED AT A RATE OF ONE DOLLAR PER RETAIL TRANSACTION
OVER TEN DOLLARS, AND THAT RATE WHICH MAY BE IMPOSED BY LOCAL LAW PURSU-
ANT TO SECTION THREE HUNDRED THREE OF THE COUNTY LAW.
  (2) A VENDOR CONDUCTING A RETAIL TRANSACTION FOR  A  PREPAID  WIRELESS
TELECOMMUNICATIONS  DEVICE, OR FOR THE ADDITION OF MINUTES OR FUNDS TO A
PREPAID WIRELESS TELECOMMUNICATIONS DEVICE, SHALL ACT  AS  A  COLLECTION
AGENT  FOR  THE STATE FOR THE COLLECTION OF THE SURCHARGE. THE AMOUNT OF
THE SURCHARGE SHALL BE EITHER SEPARATELY STATED ON THE INVOICE,  RECEIPT
OR  OTHER  SALES DOCUMENT THAT IS PROVIDED TO THE CONSUMER, OR OTHERWISE
DISCLOSED TO THE CONSUMER. THE  SURCHARGE  SHALL  BE  COLLECTED  BY  THE
VENDOR  ON  ALL POINT OF SALE RETAIL TRANSACTIONS WITHIN NEW YORK STATE,
AND FOR ALL INTERNET, PHONE AND OTHER REMOTE RETAIL TRANSACTIONS,  OTHER
THAN  FOR  RESALE,  THE  SURCHARGE  SHALL  BE COLLECTED WHEN THE BILLING
ADDRESS FOR THE PAYMENT METHOD OR THE SHIPPING ADDRESS  ARE  WITHIN  NEW
YORK STATE.
  (3)  THE  AMOUNT OF THE SURCHARGE THAT IS COLLECTED BY A VENDOR FROM A
CONSUMER, IF SUCH AMOUNT IS SEPARATELY STATED ON AN INVOICE, RECEIPT  OR
OTHER  SALES  DOCUMENT PROVIDED TO THE CONSUMER BY THE VENDOR, SHALL NOT
BE INCLUDED IN THE BASE FOR MEASURING ANY TAX, FEE, SURCHARGE, OR  OTHER
CHARGE  THAT  IS IMPOSED BY THIS STATE, ANY POLITICAL SUBDIVISION OF THE
STATE, OR ANY INTERGOVERNMENTAL AGENCY.
  (4) SURCHARGE RECEIPTS COLLECTED BY VENDORS SHALL BE REMITTED  TO  THE
COMMISSIONER  AT  THE  SAME TIME AND IN THE SAME MANNER AS PRESCRIBED IN
PART FOUR OF THIS ARTICLE. THOSE PORTIONS OF THE  RECEIPTS  ATTRIBUTABLE
TO  THE  SURCHARGE  ESTABLISHED UNDER SECTION TWELVE HUNDRED NINETEEN OF
THIS CHAPTER SHALL BE HANDLED BY THE COMMISSIONER IN THE SAME MANNER  AS
PRESCRIBED IN SECTION TWELVE HUNDRED SIXTY-ONE OF THIS CHAPTER.
  (5)  EACH  VENDOR  IS ENTITLED TO RETAIN, AS AN ADMINISTRATIVE FEE, AN
AMOUNT EQUAL TO TWO PERCENT OF FIFTY-EIGHT AND THREE-TENTHS  PERCENT  OF
THE TOTAL COLLECTIONS OF THE SURCHARGE IMPOSED BY THIS SECTION, PROVIDED
THAT  THE  VENDOR FILES ANY REQUIRED RETURN AND REMITS THE SURCHARGE DUE
TO THE COMMISSIONER ON OR BEFORE ITS DUE DATE.
  (6)  NOTWITHSTANDING  ANY  PROVISION  OF  LAW  TO  THE  CONTRARY,  ALL
SURCHARGE  MONIES  COLLECTED AND RECEIVED BY THE COMMISSIONER UNDER THIS
SECTION SHALL BE DEPOSITED DAILY TO THE CREDIT OF THE  COMPTROLLER  WITH
THOSE  RESPONSIBLE  BANKS,  BANKING  HOUSES OR TRUST COMPANIES THE COMP-
TROLLER MAY DESIGNATE. THOSE DEPOSITS SHALL BE KEPT SEPARATE  AND  APART
FROM  ALL  OTHER  MONIES IN THE POSSESSION OF THE COMPTROLLER. THE COMP-
TROLLER SHALL REQUIRE ADEQUATE SECURITY FROM ALL SUCH DEPOSITORIES.  THE
COMPTROLLER  SHALL,  ON  OR  BEFORE THE TENTH DAY OF EACH MONTH, PAY ALL
SURCHARGE MONIES COLLECTED AND RECEIVED  UNDER  THIS  SECTION  INTO  THE
STATEWIDE  PUBLIC  SAFETY  COMMUNICATIONS  ACCOUNT,  CREATED PURSUANT TO
SECTION NINETY-SEVEN-QQ OF THE STATE FINANCE LAW.
  (7) THE STATE OF NEW YORK AND ANY OF ITS  AGENCIES,  INSTRUMENTALITIES
AND POLITICAL SUBDIVISIONS ARE EXEMPT FROM THE SURCHARGE IMPOSED BY THIS
SECTION.

A. 10178                            3

  S  2.  The  tax law is amended by adding a new section 1219 to read as
follows:
  S  1219.  PUBLIC  SAFETY  COMMUNICATIONS SURCHARGE ON PREPAID WIRELESS
TELECOMMUNICATIONS SERVICES.  (A) NOTWITHSTANDING THE PROVISIONS OF  ANY
LAW TO THE CONTRARY, ANY COUNTY OF THIS STATE, ACTING THROUGH ITS BOARD,
IS  HEREBY AUTHORIZED AND EMPOWERED TO ADOPT, AMEND OR REPEAL LOCAL LAWS
TO IMPOSE A SURCHARGE IN AN AMOUNT NOT TO EXCEED THIRTY  CENTS  ON  EACH
"RETAIL  TRANSACTION" FOR "PREPAID WIRELESS TELECOMMUNICATIONS SERVICE",
AS SUCH TERMS ARE DEFINED IN SECTION ELEVEN HUNDRED FIFTY-FIVE  OF  THIS
CHAPTER,  FROM  A  VENDOR  FOR  ANY PURPOSE OTHER THAN RESALE; PROVIDED,
HOWEVER, THAT ANY COUNTY THAT IS A  CITY  HAVING  A  POPULATION  OF  ONE
MILLION  OR  MORE  IS HEREBY AUTHORIZED AND EMPOWERED TO ADOPT, AMEND OR
REPEAL LOCAL LAWS TO IMPOSE A SURCHARGE IN AN AMOUNT NOT TO  EXCEED  ONE
DOLLAR PER RETAIL TRANSACTION.
  (B)  ANY  SUCH  LOCAL LAW SHALL STATE THE AMOUNT OF THE SURCHARGE, THE
DATE ON WHICH THE VENDOR SHALL BEGIN TO ADD SUCH SURCHARGE TO THE RETAIL
TRANSACTIONS 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.
  (C)  ANY  VENDOR  WITHIN  A MUNICIPALITY 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 RETAIL TRANSACTIONS OF ITS CUSTOMERS OR PRIOR  TO  ANY
MODIFICATION TO OR CHANGE IN THE SURCHARGE AMOUNT.
  (D)  THE  SURCHARGE PROVIDED FOR HEREIN SHALL BE COLLECTED PURSUANT TO
SECTION ELEVEN HUNDRED FIFTY-FIVE OF THIS CHAPTER.
  S 3. Subdivision (a) of section 1261 of the tax  law,  as  amended  by
chapter 182 of the laws of 2005, is amended to read as follows:
  (a)  All  taxes, penalties and interest imposed by cities, counties or
school districts under the authority  of  section  twelve  hundred  ten,
twelve  hundred  eleven,  twelve  hundred  twelve  [or],  twelve hundred
twelve-A,  OR  TWELVE  HUNDRED  NINETEEN  of  this  article,  which  are
collected  by  the  commissioner,  shall  be  deposited  daily with such
responsible banks, banking houses or trust companies, as may  be  desig-
nated  by  the  state  comptroller, to the credit of the comptroller, in
trust for the cities, counties or school districts imposing the  tax  or
for  (i) the Nassau county interim finance authority or (ii) the Buffalo
fiscal stability authority or (iii) the  Erie  county  fiscal  stability
authority, created by the public authorities law, (i) to the extent that
net  collections  from taxes imposed by Nassau county are payable to the
Nassau county interim finance authority or (ii) to the extent  that  net
collections  from taxes imposed by Erie county or by the city of Buffalo
are payable to the Buffalo fiscal stability authority or  (iii)  to  the
extent  that net collections from taxes imposed by Erie county are paya-
ble to the Erie county fiscal stability authority,  or  for  any  public
benefit  corporation  to  which  the tax may be payable pursuant to law.
Such deposits and deposits  received  pursuant  to  subdivision  (b)  of
section  twelve hundred fifty-two of this article shall be kept in trust
and separate and apart from all other monies in the  possession  of  the
comptroller.  The  comptroller  shall require adequate security from all
such depositories of such revenue collected by the commissioner, includ-
ing the deposits received pursuant to subdivision (b) of section  twelve
hundred  fifty-two  of this article. Any amount payable to such authori-
ties pursuant to the public authorities law shall, at  the  time  it  is
otherwise  payable to (i) Nassau county, (ii) Erie county or the city of

A. 10178                            4

Buffalo, or (iii)  Erie  county,  respectively,  as  specified  in  this
section,  be paid instead to such respective authority. Any amount paya-
ble to a public benefit corporation pursuant to law shall, at  the  time
it  is otherwise payable to the taxing jurisdiction as specified in this
section, be paid instead to such public benefit corporation.
  S 4. The county law is amended by adding a new section 308-z  to  read
as follows:
  S  308-Z.  ESTABLISHMENT  OF  COUNTIES  OF HAMILTON, JEFFERSON, LEWIS,
NIAGARA, ONEIDA, OSWEGO, SCHOHARIE, AND ST. LAWRENCE WIRELESS SURCHARGE.
1.  NOTWITHSTANDING THE PROVISIONS OF ANY LAW TO THE CONTRARY, THE COUN-
TIES OF HAMILTON, JEFFERSON, LEWIS, NIAGARA, ONEIDA, OSWEGO,  SCHOHARIE,
AND  ST.  LAWRENCE, ACTING THROUGH ITS LOCAL COUNTY LEGISLATIVE BODY, IS
HEREBY AUTHORIZED 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 COMMUNICATIONS SERVICE IN THE COUNTIES OF HAMILTON,  JEFFERSON,
LEWIS,  NIAGARA,  ONEIDA,  OSWEGO,  SCHOHARIE,  AND  ST.  LAWRENCE.  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) THE 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. ANY LOCAL LAW ADOPTED PURSUANT TO THIS  SECTION  SHALL
STATE  THE  AMOUNT  OF  THE SURCHARGE AND THE DATE ON WHICH THE WIRELESS
COMMUNICATIONS SERVICE SUPPLIER SHALL BEGIN TO ADD SUCH SURCHARGE TO THE
BILLINGS OF ITS CUSTOMERS. ANY WIRELESS COMMUNICATIONS SERVICE  SUPPLIER
WITHIN  THE  COUNTIES  OF  HAMILTON,  JEFFERSON, LEWIS, NIAGARA, ONEIDA,
OSWEGO, SCHOHARIE, AND ST. LAWRENCE WHICH HAS IMPOSED A SURCHARGE PURSU-
ANT 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  MODIFI-
CATION TO OR CHANGE IN THE SURCHARGE AMOUNT.
  2.  EACH WIRELESS COMMUNICATIONS SERVICE SUPPLIER SERVING THE COUNTIES
OF HAMILTON, JEFFERSON, LEWIS, NIAGARA, ONEIDA, OSWEGO,  SCHOHARIE,  AND
ST.  LAWRENCE  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 HAMILTON,
JEFFERSON, LEWIS, NIAGARA, ONEIDA, OSWEGO, SCHOHARIE, AND  ST.  LAWRENCE
EVERY  MONTH.  SUCH  FUNDS  SHALL  BE REMITTED NO LATER THAN THIRTY DAYS
AFTER THE LAST BUSINESS DAY OF THE MONTH.
  3. 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.
  4. ANY SURCHARGE REQUIRED TO BE COLLECTED BY A WIRELESS COMMUNICATIONS
SERVICE SUPPLIER SHALL BE ADDED TO AND STATED SEPARATELY IN ITS BILLINGS
TO CUSTOMERS.
  5. EACH WIRELESS COMMUNICATIONS SERVICE CUSTOMER WHO IS SUBJECT TO THE
PROVISIONS OF THIS SECTION SHALL BE LIABLE TO DELAWARE  COUNTY  FOR  THE
SURCHARGE UNTIL IT HAS BEEN PAID TO THE COUNTIES OF HAMILTON, JEFFERSON,
LEWIS,  NIAGARA, ONEIDA, OSWEGO, SCHOHARIE, AND ST. LAWRENCE EXCEPT THAT
PAYMENT TO A WIRELESS COMMUNICATIONS SERVICE SUPPLIER IS  SUFFICIENT  TO
RELIEVE THE CUSTOMER FROM FURTHER LIABILITY FOR SUCH SURCHARGE.

A. 10178                            5

  6.  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  THE
COUNTIES  OF  HAMILTON, JEFFERSON, LEWIS, NIAGARA, ONEIDA, OSWEGO, SCHO-
HARIE, AND ST. LAWRENCE, IT SHALL ALSO PROVIDE THE COUNTIES OF HAMILTON,
JEFFERSON, LEWIS, NIAGARA, ONEIDA, OSWEGO, SCHOHARIE, AND  ST.  LAWRENCE
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.
  7.  EACH  WIRELESS  COMMUNICATIONS  SERVICE  SUPPLIER  SHALL  ANNUALLY
PROVIDE TO THE COUNTIES OF HAMILTON, JEFFERSON, LEWIS, NIAGARA,  ONEIDA,
OSWEGO,  SCHOHARIE,  AND  ST.    LAWRENCE AN ACCOUNTING OF THE SURCHARGE
AMOUNTS BILLED AND COLLECTED.   ALL SURCHARGE  MONIES  REMITTED  TO  THE
COUNTIES  OF  HAMILTON, JEFFERSON, LEWIS, NIAGARA, ONEIDA, OSWEGO, SCHO-
HARIE, AND ST. LAWRENCE BY A WIRELESS  COMMUNICATIONS  SERVICE  SUPPLIER
SHALL  BE  EXPENDED ONLY UPON AUTHORIZATION OF THE LOCAL COUNTY LEGISLA-
TIVE BODY AND ONLY FOR PAYMENT OF ELIGIBLE WIRELESS 911 SERVICE COSTS AS
DEFINED IN SUBDIVISION SIXTEEN OF SECTION THREE HUNDRED  TWENTY-FIVE  OF
THIS CHAPTER. THE COUNTIES OF HAMILTON, JEFFERSON, LEWIS, NIAGARA, ONEI-
DA, OSWEGO, SCHOHARIE, AND ST. LAWRENCE 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 THER-
EOF. 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 FOLLOWING FISCAL YEAR.
  S 5. Paragraph (a) of subdivision 2 and paragraph (c) of subdivision 6
of section 186-f of the tax law, paragraph (a) of subdivision 2 as added
by  section  3 of part B of chapter 56 of the laws of 2009 and paragraph
(c) of subdivision 6 as amended by section 38 of part B of chapter 56 of
the laws of 2010, are amended to read as follows:
  (a) A surcharge on wireless communications service provided to a wire-
less communications customer with a place of primary use in  this  state
is  imposed  at  the  rate of one dollar [and twenty cents] per month on
each wireless communications device in service during any part  of  each
month.  The  surcharge  must  be  reflected  and  made  payable on bills
rendered to the wireless communications customer for  wireless  communi-
cation service.
  (c)  Up  to  the sum of [seventy-five] ONE HUNDRED AND FIFTEEN million
dollars annually may be used for the provision of grants  or  reimburse-
ments  to  counties  for the development, consolidation, or operation of
public safety communications systems or  networks  designed  to  support
statewide  interoperable  communications  for  first  responders,  to be
distributed pursuant to standards and guidelines issued  by  the  state.
Annual  grants may consider costs borne by a municipality related to the
issuance of local public safety communications bonds pursuant to section
twenty-four hundred thirty-two of the public authorities law,  when  the
municipality  has  qualified  as  an approved participant in a statewide
interoperable communications system under the standards  and  guidelines
issued  by  the  state, and maintains compliance with such standards and
guidelines. The grant amount will be prescribed pursuant to an agreement
with the municipality, and may not exceed thirty percent of  the  annual
cost borne by the municipality in relation to such bonds;
  S 6. This act shall take effect immediately; provided, however, that:

A. 10178                            6

  a.  subdivisions  one,  two and three of this act shall take effect on
the ninetieth day after it shall have become a law;
  b. the provisions of subdivision 1 of section 308-z of the county law,
as  added  by  section four of this act shall apply to bills rendered to
wireless communications service customers by a  wireless  communications
service  supplier  on  and  after  the  expiration  of the notice period
required pursuant to the provisions of such section;  provided  further,
that  a  wireless  communications service supplier may treat the address
used by such supplier for any wireless communications customer  under  a
service  contract  or  agreement  in effect on the effective date of the
local law imposing  such  surcharge,  as  that  wireless  communications
customer's  place  of primary use for the remaining term of such service
contract or agreement,  excluding  any  extension  or  renewal  of  such
service  contract  or  agreement, for purposes of determining the taxing
jurisdiction with respect to taxes on wireless communications service.