2015 New York Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 5 - (1150) FEE ON PAGING DEVICES
1150 - Special fee on paging devices.

  1150.  Special  fee  on  paging  devices.  (a) For purposes of this
  section the following definitions shall apply:
(1) "Paging service." The  providing  of  a  system  for  transmitting
  signals to a paging device.
(2)   "Paging   device."   A  mobile  or  portable  receiver  designed
  principally to receive transmissions intended to  summon  or  alert  the
  user of the device.
(b)  Imposition. (1) There is hereby imposed and there shall be paid a
  fee on each paging device used or authorized for use in conjunction with
  a paging service, where such service is provided for consideration.  The
  amount  of  the  fee shall be one dollar for each such paging device for
  each month, or portion thereof, during which such device is so  used  or
  authorized for use.
(2)  (A)  Collection  and  payment. Such fee shall be collected by the
  vendor of the paging service from the purchaser of the paging service.
(B) Where the fee imposed under paragraph one of this  subdivision  is
  not  required  to  be  collected by the vendor under subparagraph (A) of
  this paragraph, the purchaser of  such  service  shall  remit  such  fee
  directly to the commissioner of taxation and finance.
(3) Returns with payment. (A) Every person required to collect the fee
  under subparagraph (A) of paragraph two of this subdivision shall file a
  return  and  pay the fee required to be collected to the commissioner of
  taxation and finance on or before the twentieth day after the  close  of
  the  quarterly  period in which the paging device was used or authorized
  for use, as such period is described in paragraph (b) of section  eleven
  hundred thirty-six of this article.
(B)  A  purchaser subject to subparagraph (B) of paragraph two of this
  subdivision shall file a return and pay the  fee  required  to  be  paid
  within  twenty  days after the close of such quarterly period in which a
  paging device subject to the fee was used or authorized for use.
(4) Notwithstanding any provision of this article to the  contrary,  a
  person  described  in  paragraph one, two or three of subdivision (a) of
  section eleven hundred sixteen of this article, and any  voluntary  fire
  or  ambulance  company  exempt from the taxes imposed under this article
  pursuant to paragraph four of subdivision (a) of such section, shall not
  be subject to the fee imposed by this section.
(c) The  fee  imposed  by  this  section  shall  be  administered  and
  collected  in a like manner as the taxes imposed under this article, and
  the definitions and the provisions  applicable  to  the  administration,
  collection,  determination,  enforcement,  and  disposition of the taxes
  imposed by this article shall apply to the fee imposed by  this  section
  insofar  as  such provisions can be made applicable to such fee with the
  limitations set forth herein and such modifications as may be  necessary
  in order to adapt such provisions to the fee so imposed. Such provisions
  shall  apply  with  the same force and effect as if the language of such
  provisions had been set forth in full in this section and had  expressly
  referred  to  the  fee imposed by this section except to the extent that
  any of such provisions is either inconsistent with or is not relevant to
  this section. Provided, however, any reference in this  article  to  the
  term  "tax"  shall be read as "fee" and the exemption provisions in part
  three of this article shall not apply except as  provided  in  paragraph
  four  of  subdivision  (b)  of  this  section.  Every person required to
  collect or pay the fee provided for in  this  section  shall  keep  such
  records as may be required by the commissioner.