N.Y. TAX Law § 1150 — New York Code / Act TAX / Article 28 / Part 5 / Section 1150
Special fee on paging devices
Status: in_force

§ 1150. Special fee on paging devices. (a) For purposes of this\nsection the following definitions shall apply:\n  (1) "Paging service." The providing of a system for transmitting\nsignals to a paging device.\n  (2) "Paging device." A mobile or portable receiver designed\nprincipally to receive transmissions intended to summon or alert the\nuser of the device.\n  (b) Imposition. (1) There is hereby imposed and there shall be paid a\nfee on each paging device used or authorized for use in conjunction with\na paging service, where such service is provided for consideration. The\namount of the fee shall be one dollar for each such paging device for\neach month, or portion thereof, during which such device is so used or\nauthorized for use.\n  (2) (A) Collection and payment. Such fee shall be collected by the\nvendor of the paging service from the purchaser of the paging service.\n  (B) Where the fee imposed under paragraph one of this subdivision is\nnot required to be collected by the vendor under subparagraph (A) of\nthis paragraph, the purchaser of such service shall remit such fee\ndirectly to the commissioner of taxation and finance.\n  (3) Returns with payment. (A) Every person required to collect the fee\nunder subparagraph (A) of paragraph two of this subdivision shall file a\nreturn and pay the fee required to be collected to the commissioner of\ntaxation and finance on or before the twentieth day after the close of\nthe quarterly period in which the paging device was used or authorized\nfor use, as such period is described in paragraph (b) of section eleven\nhundred thirty-six of this article.\n  (B) A purchaser subject to subparagraph (B) of paragraph two of this\nsubdivision shall file a return and pay the fee required to be paid\nwithin twenty days after the close of such quarterly period in which a\npaging device subject to the fee was used or authorized for use.\n  (4) Notwithstanding any provision of this article to the contrary, a\nperson described in paragraph one, two or three of subdivision (a) of\nsection eleven hundred sixteen of this article, and any voluntary fire\nor ambulance company exempt from the taxes imposed under this article\npursuant to paragraph four of subdivision (a) of such section, shall not\nbe subject to the fee imposed by this section.\n  (c) The fee imposed by this section shall be administered and\ncollected in a like manner as the taxes imposed under this article, and\nthe definitions and the provisions applicable to the administration,\ncollection, determination, enforcement, and disposition of the taxes\nimposed by this article shall apply to the fee imposed by this section\ninsofar as such provisions can be made applicable to such fee with the\nlimitations set forth herein and such modifications as may be necessary\nin order to adapt such provisions to the fee so imposed. Such provisions\nshall apply with the same force and effect as if the language of such\nprovisions had been set forth in full in this section and had expressly\nreferred to the fee imposed by this section except to the extent that\nany of such provisions is either inconsistent with or is not relevant to\nthis section. Provided, however, any reference in this article to the\nterm "tax" shall be read as "fee" and the exemption provisions in part\nthree of this article shall not apply except as provided in paragraph\nfour of subdivision (b) of this section. Every person required to\ncollect or pay the fee provided for in this section shall keep such\nrecords as may be required by the commissioner.\n