[Adopted 8-2-2017 by L.L.
No. 3-2017[1]]
[1]
Editor's Note: This local law also repealed former Art.
IV, Wireless Communications Services Surcharge, adopted 2-21-2012
by L.L. No. 3-2012.
A.
Pursuant to the authority of Tax Law § 186-g, there are
hereby imposed and there shall be paid surcharges within the territorial
limits of the County of Rockland on:
(1)
Wireless communications service provided to a wireless communications
customer with a place of primary use within such County at the rate
of $0.30 per month on each wireless communications device in service
during any part of the month; and
(2)
The retail sale of prepaid wireless communications service sold within
such County at the rate of $0.30 per retail sale, whether or not any
tangible personal property is sold therewith.
B.
Wireless communications service suppliers shall begin to add such
surcharge to the billings of its customers and. prepaid wireless communications
sellers shall begin to collect such surcharge from its customers commencing
December 1, 2017.
C.
Each wireless communications service supplier and prepaid wireless
communications seller is entitled to retain, as an administrative
fee, an amount equal to 3% of its collections of the surcharges imposed
by this article, provided that the supplier or seller files any required
return and remits the surcharges due to the New York State Commissioner
of Taxation and Finance on or before its due date.
The surcharges imposed by this article shall be administered
and collected by the New York State Commissioner of Taxation and Finance
as provided in Paragraph (8) of Tax Law § 186-g, and in
a like manner as the taxes imposed by Articles 28 and 29 of the Tax
Law.
All the provisions of Tax Law § 186-g shall apply
to the surcharges imposed by this article with the same force and
effect as if those provisions had been set forth in full in this article,
except to the extent that any of those provisions is either inconsistent
with or not relevant to the surcharges imposed by this article.
Net collections received by this County from the surcharges
imposed by this article shall be expended only upon authorization
of the Legislature of the County of Rockland and only for payment
of system costs, eligible wireless 911 service costs, or other costs
associated with the administration, design, installation, construction,
operation, or maintenance of public safety communications networks
or a system to provide enhanced wireless 911 service serving such
County as provided in Paragraph (9) of Tax Law § 186-g,
including, but not limited to, hardware, software, consultants, financing
and other acquisition costs. The County shall separately account for
and keep adequate books and records of the amount and object or purpose
of all expenditures of all such monies. If, at the end of any fiscal
year, the total amount of all such monies exceeds the amount necessary
for payment of the above-mentioned costs in such fiscal year, such
excess shall be reserved and carried over for the payment of those
costs in the following fiscal year.
This article shall take effect December 1, 2017.
