S T A T E O F N E W Y O R K
________________________________________________________________________
4044
2021-2022 Regular Sessions
I N A S S E M B L Y
February 1, 2021
___________
Introduced by M. of A. FRIEND -- read once and referred to the Committee
on Local Governments
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:
Section 1. The county law is amended by adding a new section 337 to
read as follows:
§ 337. COUNTY OF TIOGA ENHANCED 911 EMERGENCY TELEPHONE SYSTEM. 1.
NOTWITHSTANDING THE PROVISIONS OF ANY LAW TO THE CONTRARY, THE COUNTY OF
TIOGA 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
ONE DOLLAR PER ACCESS LINE PER MONTH ON THE CUSTOMERS OF EVERY SERVICE
SUPPLIER WITHIN SUCH MUNICIPALITY TO PAY FOR THE COSTS ASSOCIATED 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04362-01-1
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MINIMUM OF FORTY-FIVE DAYS WRITTEN NOTICE PRIOR TO THE DATE IT SHALL
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 separately amended by chapters 120 and 711 of the laws of
2019, 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 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.
(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 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 addi-
tional 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 busi-
ness, it shall be conclusively determined to take place at the purchas-
er'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 reason-
ably reflects the customer's location at the time of the sale of the
prepaid wireless communications service.
§ 3. Paragraphs (b) and (c) of subdivision 2 of section 186-g of the
tax law, as amended by chapter 711 of the laws of 2019, 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; PROVIDED, HOWEVER, THAT THE
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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.
(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;
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 ship-
ping 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 sell-
er 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.
§ 4. Paragraphs (b) and (c) of subdivision 2 of section 186-g of the
tax law, as amended 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 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.
(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 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.
§ 5. This act shall take effect immediately and shall expire and be
deemed repealed ten years after it shall have become a law; provided
that:
(a) the amendments to paragraphs (b) and (c) of subdivision 2 of
section 186-g of the tax law made by section two of this act shall be
subject to the expiration and reversion of such paragraphs pursuant to
chapter 120 of the laws of 2019, as amended, when upon such date the
provisions of section three of this act shall take effect; and
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(b) the amendments to paragraphs (b) and (c) of subdivision 2 of
section 186-g of the tax law made by section three of this act shall be
subject to the expiration and reversion of such paragraphs pursuant to
chapter 711 of the laws of 2019, as amended, when upon such date the
provisions of section four of this act shall take effect.