Wireless communications surcharge.

A Local Law to amend the administrative code of the city of New York, in relation to a wireless communications surcharge

This local law would impose, pursuant to the authorization in New York State Tax Law §186-g, a surcharge on wireless communications service. The surcharge would be imposed at a rate of 30 cents per month on each wireless communications device in service during any part of the month. Wireless communications service suppliers would be directed to add the surcharge to the billings of customers beginning on December 1, 2017. The local law would additionally, pursuant to the State Tax Law, impose a surcharge on prepaid wireless communications service at a rate of 30 cents per retail sale. Prepaid wireless communications sellers would be directed to collect this surcharge from customers beginning on December 1, 2017. Finally, the bill would establish that no surcharge may be imposed pursuant to the current Administrative Code provisions governing the wireless communications service surcharge on or after December 1, 2017.