NY Tax L § 1150 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 5 - 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.