Preconsidered Int. No. 1677
By Council Member Ferreras-Copeland (by request of the Mayor)
A Local Law to amend the administrative code of the city of New York, in relation to a wireless communications surcharge
Be it enacted by the Council as follows:
Section 1. Section 11-2343 of the administrative code of the city of New York is amended by adding a new subdivision (d) to read as follows:
(d) Notwithstanding any provision of law to the contrary, no surcharge shall be imposed pursuant to this chapter on or after December 1, 2017.
§ 2. Title 11 of the administrative code of the city of New York is amended by adding a new chapter 23-C to read as follows:
Chapter 23-C
Wireless Communications Surcharge
§ 11-2351 Surcharge on wireless communications service.
(a) There is hereby imposed within the territorial limits of the city of New York, in accordance with the provisions of section 186-g of the tax law, a surcharge on wireless communications service, as such surcharge is described in paragraph (b) of subdivision 2 of section 186-g of the tax law.
(b) Such surcharge shall be imposed at the rate of thirty cents per month on each wireless communications device in service during any part of the month.
(c) A wireless communications service supplier shall begin to add such surcharge to the billings of its customers on December 1, 2017.
§ 11-2352 Surcharge on the retail sale of each prepaid wireless communications service.
(a) There is hereby imposed within the territorial limits of the city of New York, in accordance with the provisions of section 186-g of the tax law, a surcharge on prepaid wireless communications service, as such surcharge is described in paragraph (c) of subdivision 2 of section 186-g of the tax law.
(b) Such surcharge shall be imposed at the rate of thirty cents per retail sale.
(c) A prepaid wireless communications seller shall begin to collect such surcharge from its customers on December 1, 2017.
§ 3. This local law takes effect December 1, 2017.