2006 New York Code - Liability For Surcharge.

 
    §  11-2345  Liability  for surcharge. (a) Each wireless communications
  service customer who is subject to the provisions of this chapter  shall
  be  liable  to  the city of New York for the surcharge until it has been
  paid to the city  except  that  payment  to  a  wireless  communications
  service  supplier  is  sufficient  to  relieve the customer from further
  liability for such surcharge.
    (b) No wireless communications service supplier  shall  have  a  legal
  obligation  to enforce the collection of any surcharge imposed under the
  provisions  of  this  chapter,  provided,  however,  that  whenever  the
  wireless  communications  service supplier remits the funds collected to
  the city of New York, it shall also provide the city with the  name  and
  address  of  any  customer  refusing or failing to pay the surcharge and
  shall state the amount of such surcharge remaining unpaid.