2012 New York Consolidated Laws
TAX - Tax
Article 9 - (180 - 207-B) CORPORATION TAX
186-F - Public safety communications surcharge.

 
    §  186-f.  Public  safety communications surcharge. 1. Definitions. As
  used in this section,  where  not  otherwise  specifically  defined  and
  unless a different meaning is clearly required:
    (a)  "Place  of  primary  use"  has  the  same meaning as that term is
  defined in paragraph twenty-six of subdivision  (b)  of  section  eleven
  hundred one of this chapter.
    (b) "Wireless communications customer" means mobile telecommunications
  customer  as  defined  in  subparagraph (i) of paragraph twenty-seven of
  subdivision (b) of section eleven  hundred  one  of  this  chapter,  who
  contracts for or is the end user of wireless communications service.
    (c)  "Wireless  communications  device"  means  any  equipment used to
  access a wireless communications service.
    (d) "Wireless communications  service"  means  all  commercial  mobile
  services,  as  that term is defined in section 332(d) of title 47 of the
  United States Code, as amended from time to  time,  including,  but  not
  limited  to,  all  broadband  personal communications services, wireless
  radio telephone  services,  geographic  area  specialized  and  enhanced
  specialized  mobile  radio services, and incumbent-wide area specialized
  mobile radio licensees, which offer real time,  two-way  voice  or  data
  service  that  is  interconnected  with  the  public  switched telephone
  network  or  otherwise  provides  access  to  emergency   communications
  services.
    (e)  "Wireless  communications  service supplier" means a home service
  provider as defined in subparagraph (ii) of  paragraph  twenty-seven  of
  subdivision  (b) of section eleven hundred one of this chapter, provided
  that the home service provider provides wireless communications  service
  and has one or more wireless communications customers in New York state.
    2. Public safety communications surcharge. (a) A surcharge on wireless
  communications  service  provided  to a wireless 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 communication service.
    (b)  Each  wireless communications service supplier providing wireless
  communications service in New York state must act as a collection  agent
  for  the  state  for  the  collection  of  the  surcharge.  The wireless
  communications service supplier has no legal obligation to  enforce  the
  collection  of  the surcharge from its customers. However, each wireless
  communications service supplier must collect and  retain  the  name  and
  address  of any wireless communications customer with a place of primary
  use in this state that refuses or fails to pay the surcharge, as well as
  the cumulative amount  of  the  surcharge  remaining  unpaid,  and  must
  provide  this  information to the commissioner at the time and according
  to the procedures the commissioner may provide. The  surcharge  must  be
  reported  and paid to the commissioner on a quarterly basis on or before
  the fifteenth 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.
    (c) The surcharge must be added as  a  separate  line  item  to  bills
  furnished   by   a  wireless  communications  service  supplier  to  its
  customers, and must be identified as the "public  safety  communications
  surcharge".  Each wireless communications customer who is subject to the
  provisions of this section remains liable to the state for the surcharge
  due under this section until it has been paid to the state, except  that
  payment  to  a wireless communications service supplier is sufficient to
  relieve the customer from further liability for the surcharge.

    (d) Each wireless  communications  service  supplier  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 supplier files any
  required  return  and remits the surcharge due to the commissioner on or
  before its due date.
    3. Applicability of article  twenty-seven.  For  purposes  of  article
  twenty-seven  of  this chapter as applied to this section by section two
  hundred  seven-b  of  this  article,  the  term  "taxpayer"  in  article
  twenty-seven  refers  to  a  wireless  communications  service  supplier
  subject to this section or a wireless communications customer subject to
  this section, as the  case  may  be,  and  the  term  "tax"  in  article
  twenty-seven refers to the surcharge imposed by this section.
    4.  Exemptions.  The  state  of  New  York  and  any  of its agencies,
  instrumentalities  and  political  subdivisions  are  exempt  from   the
  surcharge imposed by this section.
    5.    Deposits   of   surcharge   monies   collected   and   received.
  Notwithstanding any provision of law  to  the  contrary,  all  surcharge
  monies  collected  and  received  by the commissioner under this section
  must be deposited daily to the credit  of  the  comptroller  with  those
  responsible banks, banking houses or trust companies the comptroller may
  designate. Those deposits must be kept separate and apart from all other
  monies  in  the  possession  of  the  comptroller.  The comptroller must
  require adequate security from  all  such  depositories.  Of  the  total
  revenue  collected  or received under this section, the comptroller must
  retain  in  the  comptroller's  hands  an  amount  determined   by   the
  commissioner  to  be  necessary  for  refunds under this section, out of
  which the comptroller will  pay  any  refunds  to  which  taxpayers  are
  entitled  under  the  provisions of this section. The comptroller, after
  reserving the amount to pay refunds, must, on or before the tenth day of
  each month, pay all surcharge monies collected and received  under  this
  section and remaining to the comptroller's credit as follows:
    (a)  forty-one and seven-tenths of the revenues collected and received
  under this section into the state general fund; and
    (b) after deducting the  amount  paid  under  paragraph  (a)  of  this
  subdivision and the amount retained by wireless communications suppliers
  pursuant  to  paragraph  (d)  of  subdivision  two  of this section, the
  balance of the revenues collected under this section into the  New  York
  state  wireless telephone emergency service account of the miscellaneous
  special revenue fund, created pursuant to section ninety-seven-qq of the
  state finance law.
    6. Distribution. The monies collected from the  surcharge  imposed  by
  this section must be distributed to include the following:
    (a)  The sum of twenty-five million five hundred thousand dollars must
  be allocated to the  state  police  pursuant  to  appropriation  by  the
  legislature annually;
    (b)  The  sum  of  one  million  five hundred thousand dollars must be
  deposited into the New York state emergency services revolving loan fund
  annually; provided, however, that such sums shall not be  deposited  for
  state  fiscal  years  two  thousand  eleven--two thousand twelve and two
  thousand twelve--two thousand thirteen;
    (c) Up to the sum of seventy-five million dollars annually may be used
  for the provision of  grants  or  reimbursements  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;
    * (d) The sum of seven million dollars annually for the  provision  of
  grants to counties for costs related to the operation and improvement of
  local  public  safety  answering points. Such annual grants may consider
  prospective or retrospective costs incurred to consolidate public safety
  answering points, to implement new technologies in local  public  safety
  answering  points  that facilitate interoperability and create operating
  efficiencies, or  to  promote  the  development  and  implementation  of
  cross-jurisdictional  standard operating procedures that foster regional
  consolidation. The sum of two million dollars annually for the provision
  of reimbursement to counties for operating expenses, other than personal
  service, incurred during the operation of local public safety  answering
  points.  The  commissioner  shall develop a plan for the distribution of
  such  reimbursement,  in  consultation   with   the   New   York   state
  interoperable   and   emergency   communication   board.  The  plan  for
  distribution may consider the potential recipient's compliance with  the
  standards  of such board and the potential recipient's role in providing
  communication services to the benefit of other municipalities.
    * NB Effective until March 31, 2014
    * (d) To provide the costs of debt service for bonds and notes  issued
  to  finance  expedited  deployment funding pursuant to the provisions of
  section three hundred thirty-three of the county law and section sixteen
  hundred eighty-nine-h of the public authorities law; and
    * NB Effective March 31, 2014
    * (e) To provide the costs of debt service for bonds and notes  issued
  to  finance  expedited  deployment funding pursuant to the provisions of
  section three hundred thirty-three of the county law and section sixteen
  hundred eighty-nine-h of the public authorities law; and
    * NB Effective until March 31, 2014
    * (e) services and expenses that support the operations and mission of
  the division of homeland security and emergency services as appropriated
  by the legislature.
    * NB Effective March 31, 2014
    * (f) Services and expenses that support the operations and mission of
  the division of homeland security and emergency services as appropriated
  by the legislature.
    * NB Effective until March 31, 2014