[HISTORY: Adopted by Dutchess County as indicated in article histories. Amendments noted where applicable.]
Enhanced emergency telephone system surcharge — See County Law Art. 6, §§ 300-308.
Establishment of Dutchess County wireless surcharge — See County Law § 308-a.
Wireless communications surcharge — See Tax Law § 186-a.
[Adopted 12-6-1993 by L.L. No. 1-1994]
The Dutchess County Legislature hereby determines that it is in the best interest of the citizens of the County of Dutchess to implement an enhanced 911 emergency telephone system to serve the County of Dutchess. The Dutchess County Legislature further determines that in order to finance the costs associated with obtaining and maintaining the necessary telecommunication equipment for such system, a surcharge should be imposed pursuant to Article 6 of the County Law.
The County of Dutchess hereby establishes an enhanced 911 emergency telephone system serving the County of Dutchess, and declares its intention that E-911 service shall begin operations within the County of Dutchess on or before June 1, 1995.
As used in this article, the following terms shall have the meanings indicated:
- 911 SERVICE AREA
- The area within the geographic boundaries of the County of Dutchess.
[Amended 12-7-2009 by L.L. No. 6-2009]
- SYSTEM COSTS
- The costs associated with obtaining and maintaining the telecommunication equipment, all operations and maintenance costs and the telephone service costs necessary to establish and provide an E-911 system.
- VOICE-OVER-INTERNET PROTOCOL SERVICE or VOIP SERVICE
- Any service that:[Amended 12-7-2009 by L.L. No. 6-2009]
- A. Enables real-time, two-way voice communications;
- B. Requires a broadband connection from the user's location;
- C. Requires internet-protocol-compatible customer premises equipment (CPE); and
- D. Permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.
- E-911 SYSTEM
- An enhanced emergency telephone service which automatically connects a person dialing the digits 9-1-1 to an established public service answering point and which shall include, but not be limited to, selective routing, automatic number identification and automatic location identification.
For the purpose of paying for the costs associated with obtaining and maintaining the telecommunication equipment and telephone services needed to provide an enhanced 911 emergency telephone system to serve the County of Dutchess, the County of Dutchess hereby imposes a surcharge in the amount of $0.35 per access line per month on the customers of every service supplier within the County. This surcharge shall be imposed on a per-access-line basis on all bills rendered for local exchange access service within the County of Dutchess with the following exceptions:
The surcharge shall not be imposed upon lifeline customers.
The surcharge shall not be imposed upon the County of Dutchess.
All service suppliers are hereby authorized and directed to begin billing their customers for the surcharge established herein prior to the date the E-911 system service is to begin; all service suppliers, except for the VOIP service suppliers, shall begin to add the surcharge to the billings of its customers issued or dated on or after March 1, 1994. The VOIP service suppliers shall begin to add the surcharge to the billings of its customers issued or dated March 1, 2010.
[Amended 12-7-2009 by L.L. No. 6-2009]
The appropriate service supplier or suppliers serving the 911 service area shall act as collection agent for the County of Dutchess and shall remit all funds collected as the surcharge to the chief fiscal officer of the County. Such funds shall be remitted no later than 30 days after the last business day of the month during which said funds were collected.
The surcharge required to be collected by the service supplier shall be added to and stated separately in its billings to the customer.
The service supplier shall annually provide to the County of Dutchess an accounting of the surcharge amounts billed and collected. Such annual accounting shall be furnished to the chief fiscal officer of the County of Dutchess no later than 60 days after the last business day of the calendar year for which the accounting is rendered.
The service supplier shall be entitled to retain as an administrative fee an amount equal to 2% of its collections of the surcharge.
Each service supplier customer who is subject to the provisions of this article shall be liable to the County of Dutchess for the surcharge until it has been paid to the County of Dutchess, except that payment to a service supplier is sufficient to relieve the customer from further liability for such surcharge.
The service supplier shall have no obligation to take any legal action to enforce the collection of any surcharge. However, whenever the service supplier remits the funds collected as the surcharge to the County of Dutchess, it shall also provide the County with the name and address of any customer refusing or failing to pay the surcharge imposed by this article and shall state the amount of such surcharge remaining unpaid.
This chapter shall not be interpreted as precluding other means of funding all or part of an E-911 system. The County of Dutchess may apply for and accept federal monies and may accept contributions and donations from any source for the purpose of funding an E-911 emergency telephone system. All surcharge monies remitted to the County of Dutchess by a service supplier and all other monies dedicated to the payment of system costs from whatever source derived or received by the County of Dutchess shall be expended only upon authorization of the County Legislature, and only for payment of system costs as permitted by County Law Article 6. The County of Dutchess shall separately account for and keep adequate books and records of the amount and source of all such revenues and of the amount and object or purpose of all expenditures thereof. If at the end of any fiscal year the total amount of all such revenues exceeds the amount necessary for payment of system costs in such fiscal year, such excess shall be reserved and carried over for the payment of system costs in the following fiscal year. However, if at the end of any fiscal year such E-911 reserved fund balance exceeds an amount equal to 5% of that necessary for the payment of system costs in such fiscal year, the County Legislature shall by local law reduce the surcharge for the following fiscal year to a level which more adequately reflects the system cost requirements of its E-911 system. The County Legislature may also by local law reestablish or increase such surcharge, subject to the provisions of County Law § 303, if the revenues generated by such surcharge and by any other source are not adequate to pay for system costs.
[Adopted 12-7-2017 by L.L. No. 2-2018]
Editor's Note: This local law also repealed the former wireless surcharge adopted 12-16-2003 by L.L. No. 8-2003.
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 Dutchess on:
Wireless communications service provided to a wireless communications customer with a place of primary use within the County of Dutchess, at the rate of $0.30 per month on each wireless communications device in service during any part of the month; and
The retail sale of prepaid wireless communications service sold within the County of Dutchess at the rate of $0.30 per retail sale, whether or not any tangible personal property is sold therewith.
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 March 1, 2018.
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 collection received by Dutchess County from the surcharges imposed by this article shall be expended only upon authorization of the Dutchess County Legislature 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 Dutchess County as provided in Paragraph (9) of Tax Law § 186-g, including, but not limited to, hardware, software, consultants, financing and other acquisition costs. Dutchess 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 March 1, 2018.