[HISTORY: Adopted by the County Legislature
of the County of Sullivan 7-20-2017 by L.L. No. 3-2017.[1] Amendments noted where applicable.]
GENERAL REFERENCES
Emergency telephone service surcharge — See Ch. 110.
Wireless 911 call routing — See Ch. 189.
[1]
Editor's Note: This local law also repealed former Ch. 190,
Wireless Surcharge, adopted 9-15-2004 by L.L. No. 3-2004.
A.
Pursuant to the authority of New York State Tax Law § 186-g,
there are hereby imposed and there shall be paid surcharges within
the territorial limits of the County of Sullivan on: i) 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 ii) 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 their 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 chapter, 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 chapter 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 chapter with the same force and
effect as if those provisions had been set forth in full in this chapter,
except to the extent that any of those provisions is either inconsistent
with or not relevant to the surcharges imposed by this chapter.
Net collections received by Sullivan County from the surcharges
imposed by this chapter shall be expended only upon authorization
of the Sullivan 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 such County, as provided
in Subdivision 9 of Tax Law § 186-g, including, but not
limited to, hardware, software, consultants, financing and other acquisition
costs. Sullivan 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.