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NEW YORK CITY DEPARTMENT OF FINANCE
Instructions for Form NYC-E-911 Surcharge
IMPORTANT INFORMATION CONCERNING FORM Checks drawn on foreign banks will be rejected and returned.
NYC-200V AND PAYMENT OF TAX DUE Make your remittance payable to: NEW YORK CITY DEPART-
MENT OF FINANCE.
Payments may be made on the NYC Department of Finance web-
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
Preparer Authorization: If you want to allow the Department of
the address on the voucher. Form NYC-200V must be post-
Finance to discuss your return with the paid preparer who signed
marked by the return due date to avoid late payment penalties and
it, you must check the "yes" box in the signature area of the return.
interest. See form NYC-200V for more information.
This authorization applies only to the individual whose signature
appears in the "Preparer’s Use Only" section of your return. It
HIGHLIGHT OF RECENT LEGISLATIVE CHANGE
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:
l Give the Department any information missing from the re-
Special Condition Codes
turn,
Check the Finance website for applicable special condition codes.
If applicable, enter the two character code in the box provided on l Call the Department for information about the processing of
the form. your return of the status of your payment(s), and
GENERAL INFORMATION l 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-
cess line per month on customers of every telephone service sup- You are not authorizing the preparer to receive any refund check,
plier within New York City. Additionally a surcharge of $1.00 bind you to anything (including any additional E-911 surcharge
(one dollar) per telephone access line, or equivalent, is also im- amount due), or otherwise represent you before the Department.
posed on customers of providers of voice over internet protocol The authorization cannot be revoked, however, the authorization
(“VOIP”) service within New York City. will automatically expire 90 days after the filing of the return.
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
VOIP service provider that provides local access service within MAIL ALL RETURNS TO:
the 911 service area in the City of New York is entitled to retain,
NYC DEPARTMENT OF FINANCE
as an administrative fee, an amount equal to two percent of its E-911
collections of the surcharge. P.O. BOX 5564
BINGHAMTON, NY 13902-5564
DEFINITIONS:
“Voice over internet protocol service” or “VOIP service” means
any service that (i) enables real-time, two-way communications;
REMITTANCES
(ii) requires a broadband connection from the user’s location; (iii)
requires internet protocol compatible customer premises equip- PAY ONLINE WITH FORM NYC-200V
ment (CPE); and (iv) permits users generally to receive calls that AT NYC.GOV/ESERVICES
originate on the public switched telephone network and to termi- OR
nate calls to the public switched telephone network.
Mail Payment and Form NYC-200V ONLY to:
FILING A RETURN AND PAYMENT OF SURCHARGE NYC DEPARTMENT OF FINANCE
E-911
Returns are due on or before the 25th day of each month, cover-
P.O. BOX 3933
ing surcharge monies collected for the preceding calendar month.
Payments must be made in US dollars, drawn on a US bank. NEW YORK, NY 10008-3933
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