§ 186-f. Public safety communications surcharge. 1. Definitions. As\nused in this section, where not otherwise specifically defined and\nunless a different meaning is clearly required:\n (a) "Place of primary use" has the same meaning as that term is\ndefined in paragraph twenty-six of subdivision (b) of section eleven\nhundred one of this chapter.\n (b) "Wireless communications customer" means mobile telecommunications\ncustomer as defined in subparagraph (i) of paragraph twenty-seven of\nsubdivision (b) of section eleven hundred one of this chapter, who\ncontracts for or is the end user of wireless communications service.\n (c) "Wireless communications device" means any equipment used to\naccess a wireless communications service.\n (d) "Wireless communications service" means all commercial mobile\nservices, as that term is defined in section 332(d) of title 47 of the\nUnited States Code, as amended from time to time, including, but not\nlimited to, all broadband personal communications services, wireless\nradio telephone services, geographic area specialized and enhanced\nspecialized mobile radio services, and incumbent-wide area specialized\nmobile radio licensees, which offer real time, two-way voice or data\nservice that is interconnected with the public switched telephone\nnetwork or otherwise provides access to emergency communications\nservices.\n (e) "Wireless communications service supplier" means a home service\nprovider as defined in subparagraph (ii) of paragraph twenty-seven of\nsubdivision (b) of section eleven hundred one of this chapter, provided\nthat the home service provider provides wireless communications service\nand has one or more wireless communications customers in New York state.\n (f) "Prepaid wireless communications seller" means a person making a\nretail sale of prepaid wireless communications service.\n (g) "Prepaid wireless communications service" means a prepaid mobile\ncalling service as defined in paragraph twenty-two of subdivision (b) of\nsection eleven hundred one of this chapter.\n 2. Public safety communications surcharge. (a) (1) A surcharge on\nwireless communications service provided to a wireless communications\ncustomer with a place of primary use in this state is imposed at the\nrate of one dollar and twenty cents per month on each wireless\ncommunications device in service during any part of each month. The\nsurcharge must be reflected and made payable on bills rendered to the\nwireless communications customer for wireless communication service.\n (2) A surcharge is imposed on the retail sale of each prepaid wireless\ncommunications service, whether or not any tangible personal property is\nsold therewith, at the rate of ninety cents per retail sale. A sale of a\nprepaid wireless communications service occurs in this state if the sale\ntakes place at a seller's business location in the state. If the sale\ndoes not take place at the seller's place of business, it shall be\nconclusively determined to take place at the purchaser's shipping\naddress or, if there is no item shipped, at the purchaser's billing\naddress, or, if the seller does not have that address, at such address\nas approved by the commissioner that reasonably reflects the customer's\nlocation at the time of the sale of the prepaid wireless communications\nservice.\n (b) The surcharges must be reported and paid to the commissioner on a\nquarterly basis on or before the twentieth day of the month following\neach quarterly period ending on the last day of February, May, August\nand November, respectively. The payments must be accompanied by a return\nin the form and containing the information the commissioner may\nprescribe.\n (c) The surcharges must be added as a separate line item to bills\nfurnished by a wireless communications service supplier to its\ncustomers, or must be added as a separate line item to a sales slip,\ninvoice, receipt, or other statement of the price, if any, that is\nfurnished by a p
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