2023 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
* (d) In addition to the surcharge on wireless communications  service
authorized to be imposed under paragraph (b) of this subdivision and the
surcharge  on  the  retail  sale of each prepaid wireless communications
service  authorized  to  be  imposed  under  paragraph   (c)   of   this
subdivision,  the county of Albany may impose an additional surcharge at
the rate of: (i) ninety-five cents per month for  surcharges  authorized
under  paragraph (b) of this subdivision; and (ii) ninety-five cents per
retail sale for  surcharges  authorized  under  paragraph  (c)  of  this
subdivision.
* NB Repealed June 30, 2032
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.