Form Nyc-E-911 - Return Of E-911 Surcharge By Telecommunication Providers

Instructions for Form NYC-E-911 Surcharge

NEW YORK CITY DEPARTMENT OF FINANCE

IMPORTANT INFORMATION CONCERNING FORM

Payments must be made in US dollars, drawn on a US bank.

Department of Finance

NYC-200V AND PAYMENT OF TAX DUE

Checks drawn on foreign banks will be rejected and returned.

Make your remittance payable to: NEW YORK CITY DEPART-

Payments may be made on the NYC Department of Finance web-

MENT OF FINANCE.

site at nyc.gov/eservices, or via check or money order. If paying

For further information, call 311. If calling from outside of the

with check or money order, do not include these payments with

five NYC boroughs, please call 212-NEW-YORK (212-639-

your New York City return. Checks and money orders must be

9675).

accompanied by payment voucher form NYC-200V and sent to

the address on the voucher. Form NYC-200V must be post-

Preparer Authorization: If you want to allow the Department of

marked by the return due date to avoid late payment penalties and

Finance to discuss your return with the paid preparer who signed

interest. See form NYC-200V for more information.

it, you must check the "yes" box in the signature area of the return.

This authorization applies only to the individual whose signature

HIGHLIGHT OF RECENT LEGISLATIVE CHANGE

appears in the "Preparer’s Use Only" section of your return. It

does not apply to the firm, if any, shown in that section. By check-

As of December 1, 2017, the tax of 30 cents per month on every

ing the "Yes" box, you are authorizing the Department of Finance

wireless communication device formerly imposed by Chapter 23-

to call the preparer to answer any questions that may arise during

B of the Title 11 of the Administrative Code is no longer admin-

the processing of your return. Also, you are authorizing the pre-

istered by New York City.

parer to:

Special Condition Codes

Give the Department any information missing from the re-

At the time this form is being published, there are no special con-

turn,

dition codes for tax year 2018. Check the Finance website for up-

dated special condition codes. If applicable, enter the two

Call the Department for information about the processing of

character code in the box provided on the form.

your return of the status of your payment(s), and

GENERAL INFORMATION

Respond to certain notices that you have shared with the

preparer about math errors, offsets and return preparation.

Section 11-2323 of the Administrative Code of the City of New

The notices will not be sent to the preparer.

York imposes a surcharge of $1.00 (one dollar) per telephone ac-

You are not authorizing the preparer to receive any refund check,

cess line per month on customers of every telephone service sup-

bind you to anything (including any additional E-911 surcharge

plier within New York City. Additionally a surcharge of $1.00

amount due), or otherwise represent you before the Department.

(one dollar) per telephone access line, or equivalent, is also im-

The authorization cannot be revoked, however, the authorization

posed on customers of providers of voice over internet protocol

will automatically expire 90 days after the filing of the return.

(“VOIP”) service within New York City.

Failure to check the box will be deemed a denial of authority.

The surcharges shall be used to pay for the costs associated with

the design, construction, operation, maintenance and administra-

tion of public safety communications networks serving the City of

MAILING INSTRUCTIONS

New York. The surcharge is to be separately stated and added to

every customer’s bill. Each telephone service supplier and each

ALL RETURNS EXCEPT REFUND RETURNS

RETURNS CLAIMING REFUNDS

VOIP service provider that provides local access service within

the 911 service area in the City of New York is entitled to retain,

NYC DEPARTMENT OF FINANCE

E-911

as an administrative fee, an amount equal to two percent of its

P.O. BOX 5564

P.O. BOX 5563

collections of the surcharge.

BINGHAMTON, NY 13902-5564

BINGHAMTON, NY 13902-5563

DEFINITIONS:

“Voice over internet protocol service” or “VOIP service” means

REMITTANCES

any service that (i) enables real-time, two-way communications;

PAY ONLINE WITH FORM NYC-200V

(ii) requires a broadband connection from the user’s location; (iii)

AT NYC.GOV/ESERVICES

requires internet protocol compatible customer premises equip-

ment (CPE); and (iv) permits users generally to receive calls that

originate on the public switched telephone network and to termi-

Mail Payment and Form NYC-200V ONLY to:

nate calls to the public switched telephone network.

NYC DEPARTMENT OF FINANCE

FILING A RETURN AND PAYMENT OF SURCHARGE

E-911

P.O. BOX 3933

Returns are due on or before the 25th day of each month, cover-

NEW YORK, NY 10008-3933

ing surcharge monies collected for the preceding calendar month.

Form Nyc-E-911 - Return Of E-911 Surcharge By Telecommunication Providers - 2018 Page 2

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