Bill Text: NY A08830 | 2009-2010 | General Assembly | Amended
Bill Title: Relates to 911 calls made on cell phones; requires all cell phones sold in the state to be capable of dialing 911 regardless of whether the consumer has entered or maintained a service contract; imposes a surcharge on prepaid wireless communications service.
Spectrum: Partisan Bill (Democrat 11-0)
Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A08830 Detail]
Download: New_York-2009-A08830-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 8830--B 2009-2010 Regular Sessions I N A S S E M B L Y June 11, 2009 ___________ Introduced by M. of A. KOON, JAFFEE, CASTRO, ESPAILLAT, COOK -- Multi- Sponsored by -- M. of A. DelMONTE, GABRYSZAK, MENG, SKARTADOS, TITONE, WEISENBERG -- read once and referred to the Committee on Corporations, Authorities and Commissions -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Corporations, Authorities and Commis- sions in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the public service law, in relation to wireless communi- cations devices; and to amend the tax law, in relation to a surcharge on prepaid wireless communications service THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. The public service law is amended by adding a new section 2 92-g to read as follows: 3 S 92-G. AUTOMATIC LOCATION IDENTIFICATION AND ACCESS TO 911 EMERGENCY 4 SERVICES FOR WIRELESS COMMUNICATIONS DEVICES. ALL WIRELESS COMMUNI- 5 CATION DEVICES SOLD IN THIS STATE, INCLUDING BUT NOT LIMITED TO DISPOS- 6 ABLE AND PREPAID DEVICES, SHALL BE CAPABLE OF ACCESSING 911 EMERGENCY 7 SERVICES AND ENHANCED 911 SERVICES AS DEFINED IN SECTION THREE HUNDRED 8 ONE OF THE COUNTY LAW, WHERE AVAILABLE, AND SHALL BE CAPABLE OF AUTOMAT- 9 IC LOCATION IDENTIFICATION, REGARDLESS OF WHETHER THE CONSUMER HAS 10 ENTERED INTO OR MAINTAINS A CONTRACT FOR WIRELESS COMMUNICATIONS 11 SERVICES FOR SUCH DEVICE. 12 S 2. The tax law is amended by adding a new section 186-g to read as 13 follows: 14 S 186-G. PREPAID WIRELESS COMMUNICATIONS SURCHARGE. 1. DEFINITIONS. 15 (A) "CONSUMER" MEANS A PERSON WHO PURCHASES A PREPAID WIRELESS TELECOM- 16 MUNICATIONS DEVICE OR SERVICE IN A RETAIL TRANSACTION. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD14159-04-9 A. 8830--B 2 1 (B) "WIRELESS COMMUNICATIONS DEVICE" MEANS ANY EQUIPMENT USED TO 2 ACCESS A WIRELESS COMMUNICATIONS SERVICE. 3 (C) "PREPAID WIRELESS TELECOMMUNICATIONS SERVICE" MEANS A WIRELESS 4 TELECOMMUNICATIONS SERVICE WHICH MUST BE PAID FOR IN ADVANCE AND IS SOLD 5 IN PREDETERMINED UNITS OR DOLLARS OF WHICH THE NUMBER DECLINES WITH USE 6 IN A KNOWN AMOUNT, AND SHALL INCLUDE BUT NOT BE LIMITED TO PREPAID CALL- 7 ING CARDS AS DEFINED IN SECTION NINETY-TWO-F OF THE PUBLIC SERVICE LAW 8 OR ANY OTHER CARD OR SIMILAR ITEM WHICH PERMITS A CONSUMER ADDITIONAL 9 CALLING TIME ON A PREPAID WIRELESS COMMUNICATIONS DEVICE. 10 2. (A) A SURCHARGE ON PREPAID WIRELESS COMMUNICATIONS SERVICE PROVIDED 11 TO A RETAIL CUSTOMER IS IMPOSED AT THE RATE OF THREE PERCENT OF THE 12 PURCHASE PRICE OF EACH WIRELESS COMMUNICATIONS SERVICE. WIRELESS PREPAID 13 DEVICES AND EQUIPMENT SHALL BE EXCLUDED FROM SUCH SURCHARGE UNLESS SUCH 14 DEVICES ARE BUNDLED WITH SERVICE MINUTES. 15 (B) EVERY RETAILER OF A WIRELESS COMMUNICATIONS SERVICE IN NEW YORK 16 STATE MUST ACT AS A COLLECTION AGENT FOR THE STATE FOR THE COLLECTION OF 17 THE SURCHARGE IMPOSED PURSUANT TO PARAGRAPH (A) OF THIS SUBDIVISION. THE 18 SURCHARGE MUST BE REPORTED AND PAID TO THE COMMISSIONER ON A QUARTERLY 19 BASIS ON OR BEFORE THE FIFTEENTH DAY OF THE MONTH FOLLOWING EACH QUAR- 20 TERLY PERIOD ENDING ON THE LAST DAY OF FEBRUARY, MAY, AUGUST AND NOVEM- 21 BER, RESPECTIVELY. THE PAYMENTS MUST BE ACCOMPANIED BY A RETURN IN THE 22 FORM AND CONTAINING THE INFORMATION THE COMMISSIONER MAY PRESCRIBE. 23 (C) EACH RETAILER IS ENTITLED TO RETAIN, AS AN ADMINISTRATIVE FEE, AN 24 AMOUNT EQUAL TO ONE AND ONE-HALF PERCENT OF THE TOTAL COLLECTIONS OF THE 25 SURCHARGE IMPOSED BY THIS SECTION, PROVIDED THAT THE RETAILER FILES ANY 26 REQUIRED RETURN AND REMITS THE SURCHARGE DUE TO THE COMMISSIONER ON OR 27 BEFORE ITS DUE DATE. 28 (D) NOTWITHSTANDING SECTION TWO HUNDRED SEVEN-B OF THIS ARTICLE, THE 29 SURCHARGE IMPOSED BY THIS SECTION SHALL BE SUBJECT TO THE ADMINISTRATIVE 30 PROVISIONS OF ARTICLE TWENTY-EIGHT OF THIS CHAPTER. THE TERM "TAXPAYER" 31 IN ARTICLE TWENTY-EIGHT OF THIS CHAPTER REFERS TO A RETAILER OF PREPAID 32 WIRELESS COMMUNICATIONS SERVICE SUBJECT TO THIS SECTION AND THE TERM 33 "TAX" IN ARTICLE TWENTY-EIGHT OF THIS CHAPTER REFERS TO THE SURCHARGE 34 IMPOSED BY THIS SECTION. 35 3. THE PREPAID WIRELESS COMMUNICATIONS SURCHARGE SHALL BE COLLECTED BY 36 THE SELLER FROM THE CONSUMER WITH RESPECT TO EACH RETAIL TRANSACTION 37 OCCURRING IN THIS STATE CONSISTENT WITH ARTICLE TWENTY-EIGHT OF THIS 38 CHAPTER. THE AMOUNT OF THE SURCHARGE SHALL BE EITHER SEPARATELY STATED 39 ON AN INVOICE, RECEIPT, OR OTHER SIMILAR DOCUMENT THAT IS PROVIDED TO 40 THE CONSUMER BY THE SELLER, OR OTHERWISE DISCLOSED TO THE CONSUMER. THE 41 AMOUNT OF THE SURCHARGE THAT IS COLLECTED BY A SELLER FROM A CONSUMER 42 PURSUANT TO THIS SECTION, WHETHER OR NOT SUCH AMOUNT IS SEPARATELY STAT- 43 ED ON AN INVOICE, RECEIPT, OR OTHER SIMILAR DOCUMENT PROVIDED TO THE 44 CONSUMER BY THE SELLER, SHALL NOT BE INCLUDED IN THE BASE FOR MEASURING 45 ANY TAX, FEE, SURCHARGE, OR OTHER CHARGE THAT IS IMPOSED BY THIS STATE, 46 ANY POLITICAL SUBDIVISION OF THIS STATE, OR ANY INTERGOVERNMENTAL AGEN- 47 CY. 48 4. DEPOSITS OF SURCHARGE MONIES COLLECTED AND RECEIVED. NOTWITHSTAND- 49 ING ANY PROVISION OF LAW TO THE CONTRARY, ALL SURCHARGE MONIES COLLECTED 50 AND RECEIVED BY THE COMMISSIONER UNDER THIS SECTION MUST BE DEPOSITED 51 DAILY TO THE CREDIT OF THE COMPTROLLER WITH THOSE RESPONSIBLE BANKS, 52 BANKING HOUSES OR TRUST COMPANIES THE COMPTROLLER MAY DESIGNATE. THOSE 53 DEPOSITS MUST BE KEPT SEPARATE AND APART FROM ALL OTHER MONIES IN THE 54 POSSESSION OF THE COMPTROLLER. THE COMPTROLLER MUST REQUIRE ADEQUATE 55 SECURITY FROM ALL SUCH DEPOSITORIES. OF THE TOTAL REVENUE COLLECTED OR 56 RECEIVED UNDER THIS SECTION, THE COMPTROLLER MUST RETAIN IN THE COMP- A. 8830--B 3 1 TROLLER'S HANDS AN AMOUNT DETERMINED BY THE COMMISSIONER TO BE NECESSARY 2 FOR REFUNDS UNDER THIS SECTION, OUT OF WHICH THE COMPTROLLER WILL PAY 3 ANY REFUNDS TO WHICH TAXPAYERS ARE ENTITLED UNDER THE PROVISIONS OF THIS 4 SECTION. THE COMPTROLLER, AFTER RESERVING THE AMOUNT TO PAY REFUNDS, AND 5 AFTER DEDUCTING THE AMOUNT RETAINED BY WIRELESS COMMUNICATIONS RETAILERS 6 PURSUANT TO PARAGRAPH (C) OF SUBDIVISION TWO OF THIS SECTION, MUST, ON 7 OR BEFORE THE TENTH DAY OF EACH MONTH, PAY ALL SURCHARGE MONIES 8 COLLECTED AND RECEIVED UNDER THIS SECTION AND REMAINING INTO THE NEW 9 YORK STATE WIRELESS TELEPHONE EMERGENCY SERVICE ACCOUNT OF THE MISCELLA- 10 NEOUS SPECIAL REVENUE FUND, CREATED PURSUANT TO SECTION NINETY-SEVEN-QQ 11 OF THE STATE FINANCE LAW. 12 S 3. This act shall take effect on the ninetieth day after it shall 13 have become a law; provided that section two of this act shall take 14 effect on the first day of the second quarterly period, as described in 15 paragraph (b) of subdivision 2 of section 186-g of the tax law, as added 16 by section two of this act, next commencing after this act becomes a 17 law.