Legislation
SECTION 186-G
Wireless communications surcharge authorized
Tax (TAX) CHAPTER 60, ARTICLE 9
§ 186-g. Wireless communications surcharge authorized. 1. Definitions.
As used in this section, where not otherwise specifically defined and
unless a different meaning is clearly required, all of the definitions
of section one hundred eighty-six-f of this article shall apply to the
surcharges authorized by this section.
2. Imposition of surcharge. (a) Notwithstanding any other provision of
law to the contrary, and in addition to any other tax or fee imposed by
this chapter or any other law, a city having a population of a million
or more, and a county, other than a county wholly within such a city,
acting through its local legislative body, is hereby authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing a surcharge within the territorial limits of such city or
county to take effect on or after December first, two thousand seventeen
that shall include both (i) wireless communications service, as
described in paragraph (b) of this subdivision; and (ii) prepaid
wireless communications service, as described in paragraph (c) of this
subdivision.
* (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
communications 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; provided, however, that
the county of Madison may impose an additional surcharge at the rate of
sixty-five cents per month; provided however, that the county of Tioga
may impose an additional surcharge at the rate of one dollar per month.
The surcharge must be reflected and made payable on bills rendered to
the wireless communications customer for wireless communications
service.
* NB Effective until November 3, 2031
* (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
communications 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; provided, however, that
the county of Madison may impose an additional surcharge at the rate of
sixty-five cents per month. The surcharge must be reflected and made
payable on bills rendered to the wireless communications customer for
wireless communications service.
* NB Effective November 3, 2031 until July 27, 2029
* (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
communications device in service during any part of the month; provided,
however, that the county of Madison may impose an additional surcharge
at the rate of sixty-five cents per month; provided, however, that the
county of Tioga may impose an additional surcharge at the rate of one
dollar per month. The surcharge must be reflected and made payable on
bills rendered to the wireless communications customer for wireless
communications service.
* NB Effective July 27, 2029 until December 20, 2029
* (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
communications device in service during any part of the month; provided,
however, that the county of Tioga may impose an additional surcharge at
the rate of one dollar per month. The surcharge must be reflected and
made payable on bills rendered to the wireless communications customer
for wireless communications service.
* NB Effective December 20, 2029
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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; provided, however, that the county of Madison may impose an
additional surcharge at the rate of sixty-five cents per retail sale;
provided, however, that the county of Tioga may impose an additional
surcharge at the rate of one dollar 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.
* NB Effective until November 3, 2031
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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; provided, however, that the county of Madison may impose an
additional surcharge at the rate of sixty-five 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.
* NB Effective November 3, 2031 until July 27, 2029
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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 Madison may impose an
additional surcharge at the rate of sixty-five cents per retail sale;
provided, however, that the county of Tioga may impose an additional
surcharge at the rate of one dollar 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.
* NB Effective July 27, 2029 until December 20, 2029
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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 Tioga may impose an
additional surcharge at the rate of one dollar 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.
* NB Effective December 20, 2029
* (d) In addition to the surcharge on wireless communications service
authorized to be imposed under paragraph (b) of this subdivision and the
surcharge on the retail sale of each prepaid wireless communications
service authorized to be imposed under paragraph (c) of this
subdivision, the county of Albany may impose an additional surcharge at
the rate of: (i) ninety-five cents per month for surcharges authorized
under paragraph (b) of this subdivision; and (ii) ninety-five cents per
retail sale for surcharges authorized under paragraph (c) of this
subdivision.
* NB Repealed June 30, 2032
3. Any such local law, ordinance or resolution adopted pursuant to
this section shall state the amount of the surcharges and the date on
which both the wireless communications service supplier shall begin to
add such surcharge to the billings of its customers and the prepaid
wireless communications seller shall begin to collect such surcharge
from its customers. No such local law, ordinance or resolution shall be
effective unless a certified copy of such law, ordinance or resolution
is mailed by registered or certified mail to the commissioner in
accordance with the provisions of subdivisions (d) and (e) of section
twelve hundred ten of this chapter.
4. Exemption. Lifeline consumers shall be exempt from the surcharges
imposed by this section.
5. The surcharges must be reported and paid to the commissioner on a
quarterly basis on or before the twentieth day of the month following
each quarterly period ending on the last day of February, May, August
and November, respectively. The payments must be accompanied by a return
in the form and containing the information the commissioner may
prescribe.
6. The surcharges must be added as a separate line item to bills
furnished by a wireless communications service supplier to its
customers, or must be added as a separate line item to a sales slip,
invoice, receipt, or other statement of the price, if any, that is
furnished by a prepaid wireless communications seller to a purchaser,
and must be identified as the "public safety communications surcharge".
7. Each wireless communications service supplier and prepaid wireless
communications seller is entitled to retain, as an administrative fee,
an amount equal to three percent of its collections of the surcharges
imposed under the authority of this section, provided that the supplier
or seller files any required return and remits the surcharge due to the
commissioner on or before its due date.
8. Applicable provisions. (a) Except as otherwise provided in this
section, any surcharge imposed under the authority of this section shall
be administered and collected by the commissioner in a like manner as
the taxes imposed by articles twenty-eight and twenty-nine of this
chapter. All the provisions of article twenty-eight and twenty-nine of
this chapter, including the provisions relating to definitions,
exemptions, returns, personal liability for the tax, collection of tax
from the customer, payment of tax, and the administration of the taxes
imposed by such article, shall apply to the surcharges imposed under the
authority of this section so far as those provisions can be made
applicable to the surcharges imposed under the authority of this
section, with such modifications as may be necessary in order to adapt
the language of those provisions to the surcharges imposed under the
authority of this section. Those provisions shall apply with the same
force and effect as if the language of those provisions had been set
forth in full in this section, except to the extent that any of those
provisions is either inconsistent with a provision of this section or is
not relevant to the surcharge imposed under the authority of this
section. For purposes of this section, any reference in this chapter to
a tax or the taxes imposed by articles twenty-eight and twenty-nine of
this chapter shall be deemed also to refer to the surcharges imposed
under the authority of this section unless a different meaning is
clearly required.
(b) Notwithstanding the provisions of paragraph (a) of this
subdivision:
(1) the exemptions provided for in section eleven hundred sixteen of
this chapter, other than the exemptions in paragraphs one, two and three
of subdivision (a) of that section, shall not apply to the surcharges
imposed under the authority of this section;
(2) the credit provided in subdivision (f) of section eleven hundred
thirty-seven of this chapter shall not apply to this section.
9. All surcharge monies remitted to the commissioner under this
section shall be expended only upon authorization of the legislative
body of a city or county that imposes the surcharges pursuant to the
authority of subdivision two of this section, and only for payment of
system costs, eligible wireless 911 service costs, or other costs
associated with the administration, design, installation, construction,
operation, or maintenance of public safety communications networks or a
system to provide enhanced wireless 911 service serving such city or
county, including, but not limited to, hardware, software, consultants,
financing and other acquisition costs. Such city or county shall
separately account for and keep adequate books and records of the amount
and object or purpose of all expenditures of all such monies. 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.
As used in this section, where not otherwise specifically defined and
unless a different meaning is clearly required, all of the definitions
of section one hundred eighty-six-f of this article shall apply to the
surcharges authorized by this section.
2. Imposition of surcharge. (a) Notwithstanding any other provision of
law to the contrary, and in addition to any other tax or fee imposed by
this chapter or any other law, a city having a population of a million
or more, and a county, other than a county wholly within such a city,
acting through its local legislative body, is hereby authorized and
empowered to adopt and amend local laws, ordinances or resolutions
imposing a surcharge within the territorial limits of such city or
county to take effect on or after December first, two thousand seventeen
that shall include both (i) wireless communications service, as
described in paragraph (b) of this subdivision; and (ii) prepaid
wireless communications service, as described in paragraph (c) of this
subdivision.
* (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
communications 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; provided, however, that
the county of Madison may impose an additional surcharge at the rate of
sixty-five cents per month; provided however, that the county of Tioga
may impose an additional surcharge at the rate of one dollar per month.
The surcharge must be reflected and made payable on bills rendered to
the wireless communications customer for wireless communications
service.
* NB Effective until November 3, 2031
* (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
communications 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; provided, however, that
the county of Madison may impose an additional surcharge at the rate of
sixty-five cents per month. The surcharge must be reflected and made
payable on bills rendered to the wireless communications customer for
wireless communications service.
* NB Effective November 3, 2031 until July 27, 2029
* (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
communications device in service during any part of the month; provided,
however, that the county of Madison may impose an additional surcharge
at the rate of sixty-five cents per month; provided, however, that the
county of Tioga may impose an additional surcharge at the rate of one
dollar per month. The surcharge must be reflected and made payable on
bills rendered to the wireless communications customer for wireless
communications service.
* NB Effective July 27, 2029 until December 20, 2029
* (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
communications device in service during any part of the month; provided,
however, that the county of Tioga may impose an additional surcharge at
the rate of one dollar per month. The surcharge must be reflected and
made payable on bills rendered to the wireless communications customer
for wireless communications service.
* NB Effective December 20, 2029
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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; provided, however, that the county of Madison may impose an
additional surcharge at the rate of sixty-five cents per retail sale;
provided, however, that the county of Tioga may impose an additional
surcharge at the rate of one dollar 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.
* NB Effective until November 3, 2031
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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; provided, however, that the county of Madison may impose an
additional surcharge at the rate of sixty-five 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.
* NB Effective November 3, 2031 until July 27, 2029
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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 Madison may impose an
additional surcharge at the rate of sixty-five cents per retail sale;
provided, however, that the county of Tioga may impose an additional
surcharge at the rate of one dollar 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.
* NB Effective July 27, 2029 until December 20, 2029
* (c) Such surcharge on the retail sale of each prepaid wireless
communications 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 Tioga may impose an
additional surcharge at the rate of one dollar 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.
* NB Effective December 20, 2029
* (d) In addition to the surcharge on wireless communications service
authorized to be imposed under paragraph (b) of this subdivision and the
surcharge on the retail sale of each prepaid wireless communications
service authorized to be imposed under paragraph (c) of this
subdivision, the county of Albany may impose an additional surcharge at
the rate of: (i) ninety-five cents per month for surcharges authorized
under paragraph (b) of this subdivision; and (ii) ninety-five cents per
retail sale for surcharges authorized under paragraph (c) of this
subdivision.
* NB Repealed June 30, 2032
3. Any such local law, ordinance or resolution adopted pursuant to
this section shall state the amount of the surcharges and the date on
which both the wireless communications service supplier shall begin to
add such surcharge to the billings of its customers and the prepaid
wireless communications seller shall begin to collect such surcharge
from its customers. No such local law, ordinance or resolution shall be
effective unless a certified copy of such law, ordinance or resolution
is mailed by registered or certified mail to the commissioner in
accordance with the provisions of subdivisions (d) and (e) of section
twelve hundred ten of this chapter.
4. Exemption. Lifeline consumers shall be exempt from the surcharges
imposed by this section.
5. The surcharges must be reported and paid to the commissioner on a
quarterly basis on or before the twentieth day of the month following
each quarterly period ending on the last day of February, May, August
and November, respectively. The payments must be accompanied by a return
in the form and containing the information the commissioner may
prescribe.
6. The surcharges must be added as a separate line item to bills
furnished by a wireless communications service supplier to its
customers, or must be added as a separate line item to a sales slip,
invoice, receipt, or other statement of the price, if any, that is
furnished by a prepaid wireless communications seller to a purchaser,
and must be identified as the "public safety communications surcharge".
7. Each wireless communications service supplier and prepaid wireless
communications seller is entitled to retain, as an administrative fee,
an amount equal to three percent of its collections of the surcharges
imposed under the authority of this section, provided that the supplier
or seller files any required return and remits the surcharge due to the
commissioner on or before its due date.
8. Applicable provisions. (a) Except as otherwise provided in this
section, any surcharge imposed under the authority of this section shall
be administered and collected by the commissioner in a like manner as
the taxes imposed by articles twenty-eight and twenty-nine of this
chapter. All the provisions of article twenty-eight and twenty-nine of
this chapter, including the provisions relating to definitions,
exemptions, returns, personal liability for the tax, collection of tax
from the customer, payment of tax, and the administration of the taxes
imposed by such article, shall apply to the surcharges imposed under the
authority of this section so far as those provisions can be made
applicable to the surcharges imposed under the authority of this
section, with such modifications as may be necessary in order to adapt
the language of those provisions to the surcharges imposed under the
authority of this section. Those provisions shall apply with the same
force and effect as if the language of those provisions had been set
forth in full in this section, except to the extent that any of those
provisions is either inconsistent with a provision of this section or is
not relevant to the surcharge imposed under the authority of this
section. For purposes of this section, any reference in this chapter to
a tax or the taxes imposed by articles twenty-eight and twenty-nine of
this chapter shall be deemed also to refer to the surcharges imposed
under the authority of this section unless a different meaning is
clearly required.
(b) Notwithstanding the provisions of paragraph (a) of this
subdivision:
(1) the exemptions provided for in section eleven hundred sixteen of
this chapter, other than the exemptions in paragraphs one, two and three
of subdivision (a) of that section, shall not apply to the surcharges
imposed under the authority of this section;
(2) the credit provided in subdivision (f) of section eleven hundred
thirty-seven of this chapter shall not apply to this section.
9. All surcharge monies remitted to the commissioner under this
section shall be expended only upon authorization of the legislative
body of a city or county that imposes the surcharges pursuant to the
authority of subdivision two of this section, and only for payment of
system costs, eligible wireless 911 service costs, or other costs
associated with the administration, design, installation, construction,
operation, or maintenance of public safety communications networks or a
system to provide enhanced wireless 911 service serving such city or
county, including, but not limited to, hardware, software, consultants,
financing and other acquisition costs. Such city or county shall
separately account for and keep adequate books and records of the amount
and object or purpose of all expenditures of all such monies. 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.