S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3086
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 26, 2017
                                ___________
 
 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.
   §  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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07683-02-7

 A. 3086                             2
 
   (4) "PROVIDER" MEANS A PERSON THAT PROVIDES PREPAID WIRELESS  TELECOM-
 MUNICATIONS SERVICE PURSUANT TO A LICENSE ISSUED BY THE FEDERAL COMMUNI-
 CATIONS COMMISSION.
   (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.

 A. 3086                             3
 
   (7) THE STATE OF NEW YORK AND ANY OF ITS  AGENCIES,  INSTRUMENTALITIES
 AND POLITICAL SUBDIVISIONS ARE EXEMPT FROM THE SURCHARGE IMPOSED BY THIS
 SECTION.
   §  2.  The  tax law is amended by adding a new section 1219 to read as
 follows:
   § 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.
   §  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

 A. 3086                             4
 
 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
 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.
   §  4.  The county law is amended by adding a new section 308-z to read
 as follows:
   § 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

 A. 3086                             5
 
 PAYMENT  TO  A WIRELESS COMMUNICATIONS SERVICE SUPPLIER IS SUFFICIENT TO
 RELIEVE THE CUSTOMER FROM FURTHER LIABILITY FOR SUCH SURCHARGE.
   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.
   § 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;

 A. 3086                             6
 
   § 6. This act shall take effect immediately; provided, however, that:
   a.  sections  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.