2020 New York Laws
TAX - Tax
Article 9 - Corporation Tax
186-G - Wireless Communications Surcharge Authorized.

§ 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.  The surcharge must be reflected and made
payable on bills rendered to the wireless  communications  customer  for
wireless communications service.
  * NB Effective 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.  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.  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.  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 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.  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.  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
  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.