Bill Text: NY S07618 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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 - Dead) 2020-07-14 - PRINT NUMBER 7618A [S07618 Detail]

Download: New_York-2019-S07618-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          7618

                    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

        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
    23  begin to add such surcharge to the billings of its customers or prior to
    24  any modification to or change in the surcharge amount.
    25    4.  The  surcharge  established  pursuant  to  the  provisions of this
    26  section shall be imposed on a per access line basis on all current bills
    27  rendered for local exchange access service within the 911 service area.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15107-01-0
        S. 7618                             2

     1    5. No such surcharge shall be  imposed  upon  more  than  seventy-five
     2  exchange access lines per customer per location.
     3    6.  Lifeline  customers,  a  public safety agency and any municipality
     4  which has enacted a local law pursuant to the provisions of this section
     5  shall be exempt from any surcharge imposed under this section.
     6    § 2. Paragraphs (b) and (c) of subdivision 2 of section 186-g  of  the
     7  tax  law,  as  separately amended by chapters 120 and 711 of the laws of
     8  2019, are amended to read as follows:
     9    (b) Such surcharge on wireless communications service  provided  to  a
    10  wireless  communications  customer with a place of primary use in a city
    11  or county authorized to impose the surcharge by this  subdivision  shall
    12  be imposed at the rate of thirty cents per month on each wireless commu-
    13  nications  device  in  service  during  any part of the month; provided,
    14  however, that the county of Broome may impose an additional surcharge at
    15  the rate of one dollar and ten cents per month; provided, however,  that
    16  the  county of Madison may impose an additional surcharge at the rate of
    17  sixty-five cents per month; provided however, that the county  of  Tioga
    18  may  impose an additional surcharge at the rate of one dollar per month.
    19  The surcharge must be reflected and made payable on  bills  rendered  to
    20  the   wireless   communications  customer  for  wireless  communications
    21  service.
    22    (c) Such surcharge on the retail sale of each prepaid wireless  commu-
    23  nications service, whether or not any tangible personal property is sold
    24  therewith,  shall be imposed at the rate of thirty cents per retail sale
    25  within a city or county authorized  to  impose  the  surcharge  by  this
    26  subdivision;  provided, however, that the county of Broome may impose an
    27  additional surcharge at the rate of one dollar and ten cents per  retail
    28  sale;  provided, however, that the county of Madison may impose an addi-
    29  tional surcharge at the  rate  of  sixty-five  cents  per  retail  sale;
    30  provided,  however,  that  the  county of Tioga may impose an additional
    31  surcharge at the rate of one dollar per month.   A  sale  of  a  prepaid
    32  wireless  communications  service  occurs  in such city or county if the
    33  sale takes place at a seller's business location in such city or county.
    34  If the sale does not take place at the seller's place  of  business,  it
    35  shall  be conclusively determined to take place at the purchaser's ship-
    36  ping address in such city or county or, if there is no item shipped,  at
    37  the purchaser's billing address in such city or county, or, if the sell-
    38  er  does not have that address, at such address that reasonably reflects
    39  the customer's location at the time of the sale of the prepaid  wireless
    40  communications service.
    41    §  3.  Paragraphs (b) and (c) of subdivision 2 of section 186-g of the
    42  tax law, as amended by chapter 711 of the laws of 2019, are  amended  to
    43  read as follows:
    44    (b)  Such  surcharge  on wireless communications service provided to a
    45  wireless communications customer with a place of primary use in  a  city
    46  or  county  authorized to impose the surcharge by this subdivision shall
    47  be imposed at the rate of thirty cents per month on each wireless commu-
    48  nications device in service during any  part  of  the  month;  provided,
    49  however,  that  the county of Madison may impose an additional surcharge
    50  at the rate of sixty-five cents per month; provided, however,  that  the
    51  county  of  Tioga  may impose an additional surcharge at the rate of one
    52  dollar per month.  The surcharge must be reflected and made  payable  on
    53  bills  rendered  to  the  wireless  communications customer for wireless
    54  communications service.
    55    (c) Such surcharge on the retail sale of each prepaid wireless  commu-
    56  nications service, whether or not any tangible personal property is sold
        S. 7618                             3

     1  therewith,  shall be imposed at the rate of thirty cents per retail sale
     2  within a city or county authorized  to  impose  the  surcharge  by  this
     3  subdivision; provided, however, that the county of Madison may impose an
     4  additional  surcharge  at  the rate of sixty-five cents per retail sale;
     5  provided, however, that the county of Tioga  may  impose  an  additional
     6  surcharge at the rate of one dollar per month. A sale of a prepaid wire-
     7  less  communications  service  occurs in such city or county if the sale
     8  takes place at a seller's business location in such city or  county.  If
     9  the sale does not take place at the seller's place of business, it shall
    10  be  conclusively  determined  to  take place at the purchaser's shipping
    11  address in such city or county or, if there is no item shipped,  at  the
    12  purchaser's  billing  address  in such city or county, or, if the seller
    13  does not have that address, at such address that reasonably reflects the
    14  customer's location at the time of the  sale  of  the  prepaid  wireless
    15  communications service.
    16    §  4.  Paragraphs (b) and (c) of subdivision 2 of section 186-g of the
    17  tax law, as amended by section 3 of part EEE of chapter 59 of  the  laws
    18  of 2017, are amended to read as follows:
    19    (b)  Such  surcharge  on wireless communications service provided to a
    20  wireless communications customer with a place of primary use in  a  city
    21  or  county  authorized to impose the surcharge by this subdivision shall
    22  be imposed at the rate of thirty cents per month on each wireless commu-
    23  nications device in service during any  part  of  the  month;  provided,
    24  however,  that the county of Tioga may impose an additional surcharge at
    25  the rate of one dollar per month. The surcharge must  be  reflected  and
    26  made  payable  on bills rendered to the wireless communications customer
    27  for wireless communications 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 Tioga may impose an
    33  additional surcharge at the rate of one dollar per month.  A sale  of  a
    34  prepaid wireless communications service occurs in such city or county if
    35  the  sale  takes  place  at a seller's business location in such city or
    36  county. If the sale does not take place at the seller's place  of  busi-
    37  ness,  it shall be conclusively determined to take place at the purchas-
    38  er's shipping address in such city or county or, if  there  is  no  item
    39  shipped,  at the purchaser's billing address in such city or county, or,
    40  if the seller does not have that address, at such address  that  reason-
    41  ably  reflects  the  customer's  location at the time of the sale of the
    42  prepaid wireless communications service.
    43    § 5. This act shall take effect immediately and shall  expire  and  be
    44  deemed  repealed  ten  years  after it shall have become a law; provided
    45  that:
    46    (a) the amendments to paragraphs (b)  and  (c)  of  subdivision  2  of
    47  section  186-g  of  the tax law made by section two of this act shall be
    48  subject to the expiration and reversion of such paragraphs  pursuant  to
    49  chapter  120  of  the  laws of 2019, as amended, when upon such date the
    50  provisions of section three of this act shall take effect; and
    51    (b) the amendments to paragraphs (b)  and  (c)  of  subdivision  2  of
    52  section  186-g of the tax law made by section three of this act shall be
    53  subject to the expiration and reversion of such paragraphs  pursuant  to
    54  chapter  711  of  the  laws of 2019, as amended, when upon such date the
    55  provisions of section four of this act shall take effect.