[Adopted 8-14-2017 by L.L. No. 6-2017]
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 Albany County on:
(1)
Wireless communications service provided to a wireless communications
customer with a place of primary use within such County at a 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 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 before its due date.
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 Albany County from the surcharges
imposed by this article shall be expended only upon authorization
of the Albany County Legislature and only for the 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.
