S T A T E O F N E W Y O R K
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4392
2019-2020 Regular Sessions
I N S E N A T E
March 11, 2019
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Introduced by Sen. AKSHAR -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the county law and the tax law, in relation to authoriz-
ing the county of Broome 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 336 to
read as follows:
§ 336. COUNTY OF BROOME ENHANCED 911 EMERGENCY TELEPHONE SYSTEM. 1.
NOTWITHSTANDING THE PROVISIONS OF ANY LAW TO THE CONTRARY, THE COUNTY OF
BROOME 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 AND THIRTY CENTS 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 TELECOMMUNI-
CATION 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.
LBD09745-02-9
S. 4392 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 added 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 BROOME MAY IMPOSE AN ADDITIONAL SURCHARGE AT
THE RATE OF ONE DOLLAR AND TEN CENTS PER MONTH. The surcharge must be
reflected and made payable on bills rendered to the wireless communi-
cations 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. 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.
§ 3. This act shall take effect immediately and shall expire and be
deemed repealed ten years after it shall have become a law.