NY Tax L § 186-G (2021)
2021 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; provided however, that the county of Tioga may impose an additional surcharge at the rate of one dollar 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 November 3, 2031   * (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 November 3, 2031 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; provided, however,  that  the county  of  Tioga  may impose an additional surcharge at the rate of one dollar 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; provided, however, that the county of Tioga may impose an additional surcharge  at the  rate  of  one dollar per 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; provided, however, that the county of Tioga  may  impose  an  additional surcharge at the rate of one dollar 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 November 3, 2031   * (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 November 3, 2031 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; provided, however, that the county of Tioga  may  impose  an  additional surcharge at the rate of one dollar 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; provided, however, that the county of Tioga may  impose  an additional  surcharge  at the rate of one dollar 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 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.