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.