§ 11-2352 Surcharge on the retail sale of each prepaid wireless communications service.
AC § 11-2352
(a)There is hereby imposed within the territorial limits of the city of New York, in accordance with the provisions of section 186-g of the tax law, a surcharge on prepaid wireless communications service, as such surcharge is described in paragraph (c) of subdivision 2 of section 186-g of the tax law.
(b)Such surcharge shall be imposed at the rate of thirty cents per retail sale.
(c)A prepaid wireless communications seller shall begin to collect such surcharge from its customers on December 1, 2017. (L.L. 2017/139, 8/25/2017, eff. 12/1/2017)
