Bill Text: NY A00925 | 2013-2014 | General Assembly | Introduced
Bill Title: Relates to locally administered utility taxes on mobile telecommunications service; allows local municipalities to tax mobile telecommunications service companies based on the mobile telecommunications customer's place of primary use within the territorial limits of that municipality.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-01-08 - referred to local governments [A00925 Detail]
Download: New_York-2013-A00925-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
925
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. GANTT -- read once and referred to the Committee
on Local Governments
AN ACT to amend the general city law and the village law, in relation to
locally administered utility taxes on mobile telecommunications
service
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 20-b of the general city law, as amended by chapter
2 310 of the laws of 1962, the opening paragraph as amended by chapter 287
3 of the laws of 1979, is amended to read as follows:
4 S 20-b. Cities authorized to impose taxes on utilities. 1. Notwith-
5 standing any other provisions of law to the contrary, any city of this
6 state, acting through its local legislative body, is hereby authorized
7 and empowered to adopt and amend local laws imposing in any such city a
8 tax such as was imposed by section one hundred eighty-six-a of the tax
9 law, in effect on January first, nineteen hundred fifty-nine, EXCEPT
10 THAT THE TERM "UTILITY" AS DEFINED IN THAT SECTION ALSO INCLUDES ANY
11 PROVIDER OF TELECOMMUNICATION SERVICES, AS DEFINED IN PARAGRAPH (E) OF
12 SUBDIVISION ONE OF SECTION ONE HUNDRED EIGHTY-SIX-E OF THE TAX LAW, AND
13 except that the rate thereof shall not exceed one per centum of gross
14 income or of gross operating income, as the case may be, and may make
15 provision for the collection thereof by the chief fiscal officer of such
16 city; provided, however, that the rate of such tax imposed by the cities
17 of Rochester, Buffalo and Yonkers shall not exceed three per centum of
18 gross income or gross operating income, as the case may be; and provided
19 further that nothing herein contained shall be construed so as to
20 prevent any city from adopting local laws exempting from such tax [omni-
21 bus corporations] COMMON CARRIERS subject to the supervision of the
22 [state department of public service] COMMISSIONER OF TRANSPORTATION
23 under article [three-a] FIVE of the [public service] TRANSPORTATION law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03466-01-3
A. 925 2
1 FOR PURPOSES OF ANY TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS
2 SECTION, THE TERMS "TELEPHONY AND TELEGRAPHY" AND "TELEPHONE AND TELE-
3 GRAPH SERVICE" INCLUDE MOBILE TELECOMMUNICATIONS SERVICE.
4 2. A tax imposed pursuant to this section shall have application only
5 within the territorial limits of any such city, and shall be in addition
6 to any and all other taxes. [This] EXCEPT AS OTHERWISE PROVIDED, THIS
7 section shall not authorize the imposition of a tax on any transaction
8 originating or consummated outside of the territorial limits of any such
9 city, notwithstanding that some act be necessarily performed with
10 respect to such transaction within such limits. ANY TAX ON MOBILE TELE-
11 COMMUNICATIONS SERVICE AUTHORIZED TO BE IMPOSED BY THIS SECTION MUST BE
12 IMPOSED ONLY ON MOBILE TELECOMMUNICATIONS SERVICE PROVIDED BY A HOME
13 SERVICE PROVIDER WHERE THE MOBILE TELECOMMUNICATIONS CUSTOMER'S PLACE OF
14 PRIMARY USE IS WITHIN THE TERRITORIAL LIMITS OF THE CITY. FOR PURPOSES
15 OF ANY TAX IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION, THE TERMS
16 "MOBILE TELECOMMUNICATIONS SERVICE", "PLACE OF PRIMARY USE", "MOBILE
17 TELECOMMUNICATIONS CUSTOMER", AND "HOME SERVICE PROVIDER" SHALL HAVE THE
18 SAME MEANING AS THOSE TERMS HAVE IN PARAGRAPHS TWENTY-FOUR, TWENTY-SIX
19 AND TWENTY-SEVEN, RESPECTIVELY, OF SUBDIVISION (B) OF SECTION ELEVEN
20 HUNDRED ONE OF THE TAX LAW.
21 3. Revenues resulting from the imposition of taxes authorized by this
22 section heretofore or hereafter imposed shall be paid into the treasury
23 of the city imposing the same, and shall be credited to and deposited in
24 the general fund of such city.
25 4. All of the provisions of [section] SECTIONS one hundred
26 eighty-six-a AND ONE HUNDRED EIGHTY-SIX-E of the tax law, so far as the
27 same are or can be made applicable, with such limitations as are set
28 forth in this section, and such modifications as may be necessary in
29 order to adapt such taxes to local conditions shall apply to the taxes
30 authorized by this section.
31 5. Any final determination of the amount of any tax payable hereunder
32 shall be reviewable for error, illegality or unconstitutionality or any
33 other reason whatsoever by a proceeding under article seventy-eight of
34 the civil practice law and rules if application therefor is made to the
35 supreme court within thirty days after the giving of the notice of such
36 final determination, provided, however, that any such proceeding under
37 article seventy-eight of the civil practice law and rules shall not be
38 instituted unless the amount of any tax sought to be reviewed, with such
39 interest and penalties thereon as may be provided for by local law or
40 regulation, shall be first deposited and an undertaking filed, in such
41 amount and with such sureties as a justice of the supreme court shall
42 approve to the effect that if such proceeding be dismissed or the tax
43 confirmed the petitioner will pay all costs and charges which may accrue
44 in the prosecution of such proceeding.
45 6. Where any tax imposed hereunder shall have been erroneously, ille-
46 gally or unconstitutionally collected and application for the refund
47 thereof duly made to the proper fiscal officer or officers, and such
48 officer or officers shall have made a determination denying such refund,
49 such determination shall be reviewable by a proceeding under article
50 seventy-eight of the civil practice law and rules, provided, however,
51 that such proceeding is instituted within thirty days after the giving
52 of the notice of such denial, that a final determination of tax due was
53 not previously made, and that an undertaking is filed with the proper
54 fiscal officer or officers in such amount and with such sureties as a
55 justice of the supreme court shall approve to the effect that if such
56 proceeding be dismissed or the tax confirmed, the petitioner will pay
A. 925 3
1 all costs and charges which may accrue in the prosecution of such
2 proceeding.
3 S 2. Section 5-530 of the village law is amended to read as follows:
4 S 5-530 Villages authorized to impose taxes on utilities. l. Notwith-
5 standing any other provisions of law to the contrary, any village is
6 hereby authorized and empowered to adopt and amend local laws imposing
7 in any such village a tax such as was imposed by section one hundred
8 eighty-six-a of the tax law, in effect on January first, nineteen
9 hundred fifty-nine, EXCEPT THAT THE TERM "UTILITY" AS DEFINED IN THAT
10 SECTION ALSO INCLUDES ANY PROVIDER OF TELECOMMUNICATION SERVICES, AS
11 DEFINED IN PARAGRAPH (E) OF SUBDIVISION ONE OF SECTION ONE HUNDRED
12 EIGHTY-SIX-E OF THE TAX LAW, AND except that the rate thereof shall not
13 exceed one per centum of gross income or of gross operating income, as
14 the case may be, and may make provision for the collection thereof by
15 the chief fiscal officer of such village; provided, however, that noth-
16 ing herein contained shall be construed so as to prevent any village
17 from adopting local laws exempting from such tax [omnibus corporations]
18 COMMON CARRIERS subject to the supervision of the [state department of
19 public service] COMMISSIONER OF TRANSPORTATION under article [three-a]
20 FIVE of the [public service] TRANSPORTATION law. FOR PURPOSES OF ANY TAX
21 IMPOSED PURSUANT TO THE AUTHORITY OF THIS SECTION, THE TERMS "TELEPHONY
22 AND TELEGRAPHY" AND "TELEPHONE AND TELEGRAPH SERVICE" INCLUDE MOBILE
23 TELECOMMUNICATIONS SERVICE.
24 2. A tax imposed pursuant to this section shall have application only
25 within the territorial limits of any such village, and shall be in addi-
26 tion to any and all other taxes. [This] EXCEPT AS OTHERWISE PROVIDED,
27 THIS section shall not authorize the imposition of a tax on any trans-
28 action originating or consummated outside of the territorial limits of
29 any such village, notwithstanding that some act be necessarily performed
30 with respect to such transaction within such limits.
31 [2.] ANY TAX ON MOBILE TELECOMMUNICATIONS SERVICE AUTHORIZED TO BE
32 IMPOSED BY THIS SECTION MUST BE IMPOSED ONLY ON MOBILE TELECOMMUNI-
33 CATIONS SERVICE PROVIDED BY A HOME SERVICE PROVIDER WHERE THE MOBILE
34 TELECOMMUNICATIONS CUSTOMER'S PLACE OF PRIMARY USE IS WITHIN THE TERRI-
35 TORIAL LIMITS OF THE VILLAGE. FOR PURPOSES OF ANY TAX IMPOSED PURSUANT
36 TO THE AUTHORITY OF THIS SECTION, THE TERMS "MOBILE TELECOMMUNICATIONS
37 SERVICE", "PLACE OF PRIMARY USE", "MOBILE TELECOMMUNICATIONS CUSTOMER",
38 AND "HOME SERVICE PROVIDER" SHALL HAVE THE SAME MEANING AS THOSE TERMS
39 HAVE IN PARAGRAPHS TWENTY-FOUR, TWENTY-SIX, AND TWENTY-SEVEN, RESPEC-
40 TIVELY, OF SUBDIVISION (B) OF SECTION ELEVEN HUNDRED ONE OF THE TAX LAW.
41 3. Revenues resulting from the imposition of taxes authorized by this
42 section heretofore or hereafter imposed shall be paid to the treasurer
43 of the village imposing the same, and shall be credited to and deposited
44 in the general fund of such village.
45 [3.] 4. All of the provisions of [section] SECTIONS one hundred eight-
46 y-six-a AND ONE HUNDRED EIGHTY-SIX-E of the tax law, so far as the same
47 are or can be made applicable, with such limitations as are set forth in
48 this section, and such modifications as may be necessary in order to
49 adapt such taxes to local conditions shall apply to the taxes authorized
50 by this section.
51 [4.] 5. Notwithstanding any other provisions of this section or of
52 section one hundred eighty-six-a of the tax law, the words "gross
53 income" shall include:
54 a. In the case of a utility engaged in selling telephony or telephone
55 service OTHER THAN MOBILE TELECOMMUNICATIONS SERVICE, only receipts from
56 local exchange service wholly consummated within the village; [and]
A. 925 4
1 b. In the case of a utility engaged in selling telegraphy or telegraph
2 service OTHER THAN MOBILE TELECOMMUNICATIONS SERVICE, only receipts from
3 transactions wholly consummated within the village; AND
4 C. IN THE CASE OF A UTILITY ENGAGED IN SELLING MOBILE TELECOMMUNI-
5 CATIONS SERVICE, ONLY RECEIPTS FROM SALES OF MOBILE TELECOMMUNICATIONS
6 SERVICE TO MOBILE TELECOMMUNICATIONS CUSTOMERS WITH A PLACE OF PRIMARY
7 USE WITHIN THE VILLAGE.
8 [5.] 6. Any final determination of the amount of any tax payable here-
9 under shall be reviewable for error, illegality, or unconstitutionality
10 or any other reason whatsoever by a proceeding under article seventy-
11 eight of the civil practice law and rules if the proceeding is commenced
12 within ninety days after the giving of the notice of such final determi-
13 nation; provided, however, that any such proceeding under said article
14 seventy-eight shall not be instituted unless the amount of any tax
15 sought to be reviewed, with such interest and penalties thereon as may
16 be provided for by local law, ordinance or resolution, shall be first
17 deposited and an undertaking filed, in such amount and with such sure-
18 ties as a justice of the supreme court shall approve to the effect that
19 if such proceeding be dismissed or the tax confirmed the petitioner will
20 pay all costs and charges which may accrue in the prosecution of such
21 proceeding.
22 [6.] 7. Where any tax imposed hereunder shall have been erroneously,
23 illegally or unconstitutionally collected and application for the refund
24 thereof duly made to the proper fiscal officer or officers, and such
25 officer or officers shall have made a determination denying such refund,
26 such determination shall be reviewable by a proceeding under article
27 seventy-eight of the civil practice law and rules, provided, however,
28 that such proceeding is commenced within ninety days after the giving of
29 the notice of such denial, that a final determination of tax due was not
30 previously made, and that an undertaking is filed with the proper fiscal
31 officer or officers in such amount and with such sureties as a justice
32 of the supreme court shall approve to the effect that if such proceeding
33 be dismissed or the tax confirmed, the petitioner will pay all costs and
34 charges which may accrue in the prosecution of such proceeding.
35 [7.] 8. Except in the case of a willfully false or fraudulent return
36 with intent to evade the tax, no assessment of additional tax shall be
37 made with respect to taxes imposed under this section, after the expira-
38 tion of more than three years from the date of the filing of a return,
39 provided, that where no return has been filed as provided by local law
40 the tax may be assessed at any time.
41 S 3. Any local law adopted pursuant to the authority of section 20-b
42 of the general city law or section 5-530 of the village law shall be
43 deemed amended to conform to the provisions of sections one and two of
44 this act with respect to taxable periods beginning on or after September
45 1, 2013, except that any exemption applicable to an omnibus corporation
46 in effect on September 1, 2013, shall not be affected by any amendment
47 made to such provisions.
48 S 4. This act shall take effect September 1, 2013 and shall apply to
49 taxable periods beginning on and after such date.
