S T A T E   O F   N E W   Y O R K
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                                  5698--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 13, 2019
                                ___________
 
 Introduced  by  Sen.  MAY  --  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  communi-
   cations  service  surcharges  applied to Madison 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:
 
   Section  1.  The  county law is amended by adding a new section 336 to
 read as follows:
   § 336. COUNTY OF MADISON ENHANCED 911 EMERGENCY TELEPHONE SYSTEM.   1.
 NOTWITHSTANDING THE PROVISIONS OF ANY LAW TO THE CONTRARY, THE COUNTY OF
 MADISON  ACTING  THROUGH  ITS  LOCAL  COUNTY LEGISLATIVE BODY, IS HEREBY
 AUTHORIZED AND EMPOWERED TO ADOPT, AMEND OR REPEAL LOCAL LAWS TO  IMPOSE
 A  SURCHARGE, IN ADDITION TO THE SURCHARGE ESTABLISHED AND IMPOSED UNDER
 SECTION THREE HUNDRED THREE OF THIS CHAPTER, IN AN AMOUNT NOT TO  EXCEED
 SIXTY-FIVE  CENTS  PER  ACCESS  LINE PER MONTH ON THE CUSTOMERS OF EVERY
 SERVICE SUPPLIER WITHIN SUCH MUNICIPALITY TO PAY FOR THE  COSTS  ASSOCI-
 ATED  WITH  OBTAINING,  OPERATING  AND MAINTAINING THE TELECOMMUNICATION
 EQUIPMENT AND TELEPHONE SERVICES  NEEDED  TO  PROVIDE  AN  ENHANCED  911
 (E911) EMERGENCY TELEPHONE SYSTEM TO SERVE SUCH COUNTY.
   2.  ANY  SUCH  LOCAL  LAW SHALL STATE THE AMOUNT OF THE SURCHARGE, THE
 DATE ON WHICH THE SERVICE SUPPLIER SHALL BEGIN TO ADD SUCH SURCHARGE  TO
 THE  BILLINGS  OF ITS CUSTOMERS AND, TO THE EXTENT PRACTICABLE, THE DATE
 ON WHICH SUCH E911 SERVICE IS TO BEGIN. SUCH LOCAL LAW MAY AUTHORIZE THE
 SERVICE SUPPLIER TO BEGIN BILLING ITS CUSTOMERS FOR SUCH SURCHARGE PRIOR
 TO THE DATE THE E911 SYSTEM SERVICE IS TO BEGIN.
   3. ANY SERVICE SUPPLIER WITHIN A  MUNICIPALITY  WHICH  HAS  IMPOSED  A
 SURCHARGE  PURSUANT  TO  THE PROVISIONS OF THIS SECTION SHALL BE GIVEN A
 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.
              

                                                            LBD11404-07-9

 S. 5698--A                          2
 
 BEGIN TO ADD SUCH SURCHARGE TO THE BILLINGS OF ITS CUSTOMERS OR PRIOR TO
 ANY MODIFICATION TO OR CHANGE IN THE SURCHARGE AMOUNT.
   4.  THE  SURCHARGE  ESTABLISHED  PURSUANT  TO  THE  PROVISIONS OF THIS
 SECTION SHALL BE IMPOSED ON A PER ACCESS LINE BASIS ON ALL CURRENT BILLS
 RENDERED FOR LOCAL EXCHANGE ACCESS SERVICE WITHIN THE 911 SERVICE AREA.
   5. NO SUCH SURCHARGE SHALL BE  IMPOSED  UPON  MORE  THAN  SEVENTY-FIVE
 EXCHANGE ACCESS LINES PER CUSTOMER PER LOCATION.
   6.  LIFELINE  CUSTOMERS,  A  PUBLIC SAFETY AGENCY AND ANY MUNICIPALITY
 WHICH HAS ENACTED A LOCAL LAW PURSUANT TO THE PROVISIONS OF THIS SECTION
 SHALL BE EXEMPT FROM ANY SURCHARGE IMPOSED UNDER THIS SECTION.
   § 2. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
 tax  law, as added by section 3 of part EEE of chapter 59 of the laws of
 2017, are amended to read as follows:
   (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 commu-
 nications  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.  The surcharge must be
 reflected and made payable on bills rendered to  the  wireless  communi-
 cations customer for wireless communications service.
   (c)  Such surcharge on the retail sale of each prepaid wireless commu-
 nications 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.  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.
   §  3.  This  act shall take effect immediately and shall expire and be
 deemed repealed 10 years after such date.