[Adopted 8-8-2017 by L.L.
No. 2-2017]
Local Law No. 3 of 2014, “Establishment of County of Monroe
Wireless Surcharge,” is hereby repealed effective November 30,
2017.
The surcharges imposed by this article shall be administered
and collected by the New York State Commissioner of Taxation and Finance
as provided in Subdivision 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 are either inconsistent
with or not relevant to the surcharges imposed by this article.
Net collections received by the County from the surcharges imposed
by this article shall be expended only upon authorization of the Monroe
County Legislature of the County of Monroe and only for payments 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 of Monroe, as provided in Subdivision 9 of Tax Law §
186-g, including, but not limited to, hardware, software, consultants,
financing and other acquisition costs. The County of Monroe 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.