N.Y. County Law § 304

§ 304. Application; limitations; exemptions. 1. The surcharge\nestablished pursuant to the provisions of this article shall be imposed\non a per access line basis on all current bills rendered for local\nexchange access service within the 911 service area.\n 2. Any such surcharge shall have uniform application and shall be\nimposed throughout the entire municipality to the greatest extent\npossible in conformance with the availability of such E911 system within\nthe municipality.\n 3. No such surcharge shall be imposed upon more than seventy-five\nexchange access lines per customer per location.\n 4. Lifeline customers, a public safety agency and any municipality\nwhich has enacted a local law pursuant to the provisions of this article\nshall be exempt from any surcharge imposed under this article.\n