Bill Text: NY S02031 | 2021-2022 | General Assembly | Introduced


Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2021-01-16 - REFERRED TO LOCAL GOVERNMENT [S02031 Detail]

Download: New_York-2021-S02031-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          2031

                               2021-2022 Regular Sessions

                    IN SENATE

                                    January 16, 2021
                                       ___________

        Introduced  by  Sen.  AKSHAR -- read twice and ordered printed, and when
          printed to be committed to the Committee on Local Government

        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

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04362-01-1

        S. 2031                             2

     1  minimum of forty-five days written notice prior to  the  date  it  shall
     2  begin to add such surcharge to the billings of its customers or prior to
     3  any modification to or change in the surcharge amount.
     4    4.  The  surcharge  established  pursuant  to  the  provisions of this
     5  section shall be imposed on a per access line basis on all current bills
     6  rendered for local exchange access service within the 911 service area.
     7    5. No such surcharge shall be  imposed  upon  more  than  seventy-five
     8  exchange access lines per customer per location.
     9    6.  Lifeline  customers,  a  public safety agency and any municipality
    10  which has enacted a local law pursuant to the provisions of this section
    11  shall be exempt from any surcharge imposed under this section.
    12    § 2. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
    13  tax  law,  as  separately amended by chapters 120 and 711 of the laws of
    14  2019, are amended to read as follows:
    15    (b) Such surcharge on wireless communications service  provided  to  a
    16  wireless  communications  customer with a place of primary use in a city
    17  or county authorized to impose the surcharge by this  subdivision  shall
    18  be imposed at the rate of thirty cents per month on each wireless commu-
    19  nications  device  in  service  during  any part of the month; provided,
    20  however, that the county of Broome may impose an additional surcharge at
    21  the rate of one dollar and ten cents per month; provided, however,  that
    22  the  county of Madison may impose an additional surcharge at the rate of
    23  sixty-five cents per month; provided however, that the county  of  Tioga
    24  may  impose an additional surcharge at the rate of one dollar per month.
    25  The surcharge must be reflected and made payable on  bills  rendered  to
    26  the   wireless   communications  customer  for  wireless  communications
    27  service.
    28    (c) Such surcharge on the retail sale of each prepaid wireless  commu-
    29  nications service, whether or not any tangible personal property is sold
    30  therewith,  shall be imposed at the rate of thirty cents per retail sale
    31  within a city or county authorized  to  impose  the  surcharge  by  this
    32  subdivision;  provided, however, that the county of Broome may impose an
    33  additional surcharge at the rate of one dollar and ten cents per  retail
    34  sale;  provided, however, that the county of Madison may impose an addi-
    35  tional surcharge at the  rate  of  sixty-five  cents  per  retail  sale;
    36  provided,  however,  that  the  county of Tioga may impose an additional
    37  surcharge at the rate of one dollar per  retail  sale.    A  sale  of  a
    38  prepaid wireless communications service occurs in such city or county if
    39  the  sale  takes  place  at a seller's business location in such city or
    40  county. If the sale does not take place at the seller's place  of  busi-
    41  ness,  it shall be conclusively determined to take place at the purchas-
    42  er's shipping address in such city or county or, if  there  is  no  item
    43  shipped,  at the purchaser's billing address in such city or county, or,
    44  if the seller does not have that address, at such address  that  reason-
    45  ably  reflects  the  customer's  location at the time of the sale of the
    46  prepaid wireless communications service.
    47    § 3. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
    48  tax  law,  as amended by chapter 711 of the laws of 2019, are amended to
    49  read as follows:
    50    (b) Such surcharge on wireless communications service  provided  to  a
    51  wireless  communications  customer with a place of primary use in a city
    52  or county authorized to impose the surcharge by this  subdivision  shall
    53  be imposed at the rate of thirty cents per month on each wireless commu-
    54  nications  device  in  service  during  any part of the month; provided,
    55  however, that the county of Madison may impose an  additional  surcharge
    56  at  the  rate of sixty-five cents per month; provided, however, that the

        S. 2031                             3

     1  county of Tioga may impose an additional surcharge at the  rate  of  one
     2  dollar  per month.   The surcharge must be reflected and made payable on
     3  bills rendered to the  wireless  communications  customer  for  wireless
     4  communications service.
     5    (c)  Such surcharge on the retail sale of each prepaid wireless commu-
     6  nications service, whether or not any tangible personal property is sold
     7  therewith, shall be imposed at the rate of thirty cents per retail  sale
     8  within  a  city  or  county  authorized  to impose the surcharge by this
     9  subdivision; provided, however, that the county of Madison may impose an
    10  additional surcharge at the rate of sixty-five cents  per  retail  sale;
    11  provided,  however,  that  the  county of Tioga may impose an additional
    12  surcharge at the rate of one dollar per retail sale. A sale of a prepaid
    13  wireless communications service occurs in such city  or  county  if  the
    14  sale takes place at a seller's business location in such city or county.
    15  If  the  sale  does not take place at the seller's place of business, it
    16  shall be conclusively determined to take place at the purchaser's  ship-
    17  ping  address in such city or county or, if there is no item shipped, at
    18  the purchaser's billing address in such city or county, or, if the sell-
    19  er does not have that address, at such address that reasonably  reflects
    20  the  customer's location at the time of the sale of the prepaid wireless
    21  communications service.
    22    § 4. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
    23  tax  law,  as amended by section 3 of part EEE of chapter 59 of the laws
    24  of 2017, are amended to read as follows:
    25    (b) Such surcharge on wireless communications service  provided  to  a
    26  wireless  communications  customer with a place of primary use in a city
    27  or county authorized to impose the surcharge by this  subdivision  shall
    28  be imposed at the rate of thirty cents per month on each wireless commu-
    29  nications  device  in  service  during  any part of the month; provided,
    30  however, that the county of Tioga may impose an additional surcharge  at
    31  the  rate  of  one dollar per month. The surcharge must be reflected and
    32  made payable on bills rendered to the wireless  communications  customer
    33  for wireless communications service.
    34    (c)  Such surcharge on the retail sale of each prepaid wireless commu-
    35  nications service, whether or not any tangible personal property is sold
    36  therewith, shall be imposed at the rate of thirty cents per retail  sale
    37  within  a  city  or  county  authorized  to impose the surcharge by this
    38  subdivision; provided, however, that the county of Tioga may  impose  an
    39  additional  surcharge at the rate of one dollar per retail sale.  A sale
    40  of a prepaid wireless communications service  occurs  in  such  city  or
    41  county  if  the sale takes place at a seller's business location in such
    42  city or county. If the sale does not take place at the seller's place of
    43  business, it shall be conclusively  determined  to  take  place  at  the
    44  purchaser's  shipping  address in such city or county or, if there is no
    45  item shipped, at the purchaser's billing address in such city or county,
    46  or, if the seller does not have  that  address,  at  such  address  that
    47  reasonably  reflects  the customer's location at the time of the sale of
    48  the prepaid wireless communications service.
    49    § 5. This act shall take effect immediately and shall  expire  and  be
    50  deemed  repealed  ten  years  after it shall have become a law; provided
    51  that:
    52    (a) the amendments to paragraphs (b)  and  (c)  of  subdivision  2  of
    53  section  186-g  of  the tax law made by section two of this act shall be
    54  subject to the expiration and reversion of such paragraphs  pursuant  to
    55  chapter  120  of  the  laws of 2019, as amended, when upon such date the
    56  provisions of section three of this act shall take effect; and

        S. 2031                             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.
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