The New York State Senate

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

                                  6546

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                             March 11, 2019
                               ___________

Introduced by M. of A. LUPARDO, CROUCH, FRIEND -- read once and referred
  to the Committee on Ways and Means

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

A. 6546                             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.