§ 560.151. Imposition of wireless communications surcharges.

(a)

Pursuant to the authority of Tax Law § 186-g, there are hereby imposed and there shall be paid surcharges within the territorial limits of the County of Westchester on:

(i)

Wireless communications service provided to a wireless communications customer with a place of primary use within the County of Westchester, at the rate of thirty cents ($0.30) 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 the County of Westchester, at the rate of thirty cents ($0.30) per retail sale, whether or not any tangible personal property is sold therewith.

(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 customers commencing December 1, 2017.

(c)

In accordance with New York Tax Law Section 186-g, a wireless communications service supplier and a prepaid wireless communications seller is entitled to retain, as an administrative fee, an amount equal to three percent of its collections of the surcharges imposed by this local law, provided that the supplier or seller files any required return and remits the surcharges due to the New York State Commissioner of Taxation and Finance on or before its due date.

(L.L. No. 8-2017 , § 2)