NY A08830

Requires all wireless communication devices sold in New York State, including disposable and prepaid devices, to be capable of accessing 911 and enhanced 911 emergency services with automatic location identification regardless of whether the consumer has an active service contract.

Imposes a three percent surcharge on prepaid wireless communications service sold at retail, excluding prepaid devices and equipment unless bundled with service minutes.

Requires retailers of prepaid wireless communications service to act as collection agents, reporting and paying the surcharge quarterly to the commissioner on or before the fifteenth day of the month following each quarterly period ending February 28, May 31, August 31, and November 30.

Allows retailers to retain one and one-half percent of total surcharge collections as an administrative fee if they file required returns and remit the surcharge on time.

Directs the comptroller to deposit all collected surcharge revenues daily into the New York State Wireless Telephone Emergency Service Account of the Miscellaneous Special Revenue Fund, after deducting retailer fees and reserves for refunds.