New York Laws
Article 9 - Corporation Tax
186-G - Wireless Communications Surcharge Authorized.

(b) Notwithstanding the provisions of paragraph (a) of this
subdivision:
(1) the exemptions provided for in section eleven hundred sixteen of
this chapter, other than the exemptions in paragraphs one, two and three
of subdivision (a) of that section, shall not apply to the surcharges
imposed under the authority of this section;
(2) the credit provided in subdivision (f) of section eleven hundred
thirty-seven of this chapter shall not apply to this section.
9. All surcharge monies remitted to the commissioner under this
section shall be expended only upon authorization of the legislative
body of a city or county that imposes the surcharges pursuant to the
authority of subdivision two of this section, and only for payment of
system costs, eligible wireless 911 service costs, or other costs
associated with the administration, design, installation, construction,
operation, or maintenance of public safety communications networks or a
system to provide enhanced wireless 911 service serving such city or
county, including, but not limited to, hardware, software, consultants,
financing and other acquisition costs. Such city or county shall
separately account for and keep adequate books and records of the amount
and object or purpose of all expenditures of all such monies. If, at the
end of any fiscal year, the total amount of all such monies exceeds the
amount necessary for payment of the above mentioned costs in such fiscal
year, such excess shall be reserved and carried over for the payment of
those costs in the following fiscal year.

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