LOCAL LAW NO. "H" FOR 2024
A LOCAL LAW OF THE COUNTY OF ALBANY, IMPOSING ADDITIONAL WIRELESS COMMUNICATIONS SURCHARGES PURSUANT TO THE AUTHORITY OF TAX LAW ? 186-G
Introduced: 5/13/24
By Cunningham:
BE IT ENACTED BY THE LEGISLATURE OF THE COUNTY OF ALBANY AS FOLLOWS:
SECTION 1. Local Law No. 6 of 2017, as amended, is amended by adding a new Section 2-a to read as follows:
SECTION 2-a. Imposition of additional wireless communications surcharges.
(a) Pursuant to the authority of Tax Law ? 186-g, in addition to the wireless communications surcharge imposed by section 2 of this local law, there are hereby imposed and there shall be paid an additional surcharge within the territorial limits of the County of Albany on: (i) wireless communications service provided to a wireless communications customer with a place of primary use within such County, at the rate of ninety-five (95) cents per month on each wireless communications device in service during any part of the month; and (ii) the retail sale of prepaid wireless communications service sold within such County, at the rate of ninety-five (95) cents per retail sale, whether or not any tangible personal property is sold therewith. Such additional surcharge shall be identical to the surcharges imposed by such section 2 and shall be administered and collected in the same manner as such surcharge. All of the provisions of this local law relating or applicable to the administration and collection of the surcharge imposed by such section 2 shall apply to the additional surcharges imposed by this section with the same force and effect as if those provisions had been incorporated in full into this section and had expressly referred to the additional surcharges imposed by this section.
(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 cust...
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