Authorizes Tioga county to impose an additional surcharge to pay for the costs associated with updating the services needed to provide an enhanced 911 emergency telephone system; authorizes an additional surcharge at the rate of one dollar per retail sale.
STATE OF NEW YORK
________________________________________________________________________
7618--A
IN SENATE
January 31, 2020
___________
Introduced by Sen. AKSHAR -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the county law and the tax law, in relation to authoriz-
ing the county of Tioga to impose an additional surcharge to pay for
the costs associated with updating the telecommunication equipment and
telephone services needed to provide an enhanced 911 emergency tele-
phone system to serve such county; and providing for the repeal of
such provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The county law is amended by adding a new section 337 to
2 read as follows:
3 § 337. County of Tioga enhanced 911 emergency telephone system. 1.
4 Notwithstanding the provisions of any law to the contrary, the county of
5 Tioga acting through its local county legislative body, is hereby
6 authorized and empowered to adopt, amend or repeal local laws to impose
7 a surcharge, in addition to the surcharge established and imposed under
8 section three hundred three of this chapter, in an amount not to exceed
9 one dollar per access line per month on the customers of every service
10 supplier within such municipality to pay for the costs associated with
11 obtaining, operating and maintaining the telecommunication equipment and
12 telephone services needed to provide an enhanced 911 (E911) emergency
13 telephone system to serve such county.
14 2. Any such local law shall state the amount of the surcharge, the
15 date on which the service supplier shall begin to add such surcharge to
16 the billings of its customers and, to the extent practicable, the date
17 on which such E911 service is to begin. Such local law may authorize the
18 service supplier to begin billing its customers for such surcharge prior
19 to the date the E911 system service is to begin.
20 3. Any service supplier within a municipality which has imposed a
21 surcharge pursuant to the provisions of this section shall be given a
22 minimum of forty-five days written notice prior to the date it shall
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD15107-03-0
S. 7618--A 2
1 begin to add such surcharge to the billings of its customers or prior to
2 any modification to or change in the surcharge amount.
3 4. The surcharge established pursuant to the provisions of this
4 section shall be imposed on a per access line basis on all current bills
5 rendered for local exchange access service within the 911 service area.
6 5. No such surcharge shall be imposed upon more than seventy-five
7 exchange access lines per customer per location.
8 6. Lifeline customers, a public safety agency and any municipality
9 which has enacted a local law pursuant to the provisions of this section
10 shall be exempt from any surcharge imposed under this section.
11 § 2. Paragraphs (b) and (c) of subdivision 2 of section 186-g of the
12 tax law, as separately amended by chapters 120 and 711 of the laws of
13 2019, are amended to read as follows:
14 (b) Such surcharge on wireless communications service provided to a
15 wireless communications customer with a place of primary use in a city
16 or county authorized to impose the surcharge by this subdivision shall
17 be imposed at the rate of thirty cents per month on each wireless commu-
18 nications device in service during any part of the month; provided,
19 however, that the county of Broome may impose an additional surcharge at
20 the rate of one dollar and ten cents per month; provided, however, that
21 the county of Madison may impose an additional surcharge at the rate of
22 sixty-five cents per month; provided however, that the county of Tioga
23 may impose an additional surcharge at the rate of one dollar per month.
24 The surcharge must be reflected and made payable on bills rendered to
25 the wireless communications customer for wireless communications
26 service.
27 (c) Such surcharge on the retail sale of each prepaid wireless commu-
28 nications service, whether or not any tangible personal property is sold
29 therewith, shall be imposed at the rate of thirty cents per retail sale
30 within a city or county authorized to impose the surcharge by this
31 subdivision; provided, however, that the county of Broome may impose an
32 additional surcharge at the rate of one dollar and ten cents per retail
33 sale; provided, however, that the county of Madison may impose an addi-
34 tional surcharge at the rate of sixty-five cents per retail sale;
35 provided, however, that the county of Tioga may impose an additional
36 surcharge at the rate of one dollar per retail sale. A sale of a
37 prepaid wireless communications service occurs in such city or county if
38 the sale takes place at a seller's business location in such city or
39 county. If the sale does not take place at the seller's place of busi-
40 ness, it shall be conclusively determined to take place at the purchas-
41 er's shipping address in such city or county or, if there is no item
42 shipped, at the purchaser's billing address in such city or county, or,
43 if the seller does not have that address, at such address that reason-
44 ably reflects the customer's location at the time of the sale of the
45 prepaid wireless communications service.
46 § 3. Paragraphs (b) and (c) of subdivision 2 of section 186-g of the
47 tax law, as amended by chapter 711 of the laws of 2019, are amended to
48 read as follows:
49 (b) Such surcharge on wireless communications service provided to a
50 wireless communications customer with a place of primary use in a city
51 or county authorized to impose the surcharge by this subdivision shall
52 be imposed at the rate of thirty cents per month on each wireless commu-
53 nications device in service during any part of the month; provided,
54 however, that the county of Madison may impose an additional surcharge
55 at the rate of sixty-five cents per month; provided, however, that the
56 county of Tioga may impose an additional surcharge at the rate of one
S. 7618--A 3
1 dollar per month. The surcharge must be reflected and made payable on
2 bills rendered to the wireless communications customer for wireless
3 communications service.
4 (c) Such surcharge on the retail sale of each prepaid wireless commu-
5 nications service, whether or not any tangible personal property is sold
6 therewith, shall be imposed at the rate of thirty cents per retail sale
7 within a city or county authorized to impose the surcharge by this
8 subdivision; provided, however, that the county of Madison may impose an
9 additional surcharge at the rate of sixty-five cents per retail sale;
10 provided, however, that the county of Tioga may impose an additional
11 surcharge at the rate of one dollar per retail sale. A sale of a prepaid
12 wireless communications service occurs in such city or county if the
13 sale takes place at a seller's business location in such city or county.
14 If the sale does not take place at the seller's place of business, it
15 shall be conclusively determined to take place at the purchaser's ship-
16 ping address in such city or county or, if there is no item shipped, at
17 the purchaser's billing address in such city or county, or, if the sell-
18 er does not have that address, at such address that reasonably reflects
19 the customer's location at the time of the sale of the prepaid wireless
20 communications service.
21 § 4. Paragraphs (b) and (c) of subdivision 2 of section 186-g of the
22 tax law, as amended by section 3 of part EEE of chapter 59 of the laws
23 of 2017, are amended to read as follows:
24 (b) Such surcharge on wireless communications service provided to a
25 wireless communications customer with a place of primary use in a city
26 or county authorized to impose the surcharge by this subdivision shall
27 be imposed at the rate of thirty cents per month on each wireless commu-
28 nications device in service during any part of the month; provided,
29 however, that the county of Tioga may impose an additional surcharge at
30 the rate of one dollar per month. The surcharge must be reflected and
31 made payable on bills rendered to the wireless communications customer
32 for wireless communications service.
33 (c) Such surcharge on the retail sale of each prepaid wireless commu-
34 nications service, whether or not any tangible personal property is sold
35 therewith, shall be imposed at the rate of thirty cents per retail sale
36 within a city or county authorized to impose the surcharge by this
37 subdivision; provided, however, that the county of Tioga may impose an
38 additional surcharge at the rate of one dollar per retail sale. A sale
39 of a prepaid wireless communications service occurs in such city or
40 county if the sale takes place at a seller's business location in such
41 city or county. If the sale does not take place at the seller's place of
42 business, it shall be conclusively determined to take place at the
43 purchaser's shipping address in such city or county or, if there is no
44 item shipped, at the purchaser's billing address in such city or county,
45 or, if the seller does not have that address, at such address that
46 reasonably reflects the customer's location at the time of the sale of
47 the prepaid wireless communications service.
48 § 5. This act shall take effect immediately and shall expire and be
49 deemed repealed ten years after it shall have become a law; provided
50 that:
51 (a) the amendments to paragraphs (b) and (c) of subdivision 2 of
52 section 186-g of the tax law made by section two of this act shall be
53 subject to the expiration and reversion of such paragraphs pursuant to
54 chapter 120 of the laws of 2019, as amended, when upon such date the
55 provisions of section three of this act shall take effect; and
S. 7618--A 4
1 (b) the amendments to paragraphs (b) and (c) of subdivision 2 of
2 section 186-g of the tax law made by section three of this act shall be
3 subject to the expiration and reversion of such paragraphs pursuant to
4 chapter 711 of the laws of 2019, as amended, when upon such date the
5 provisions of section four of this act shall take effect.