N.Y. County Law § 306

§ 306. Liability for surcharge. 1. Each service supplier customer who\nis subject to the provisions of this article shall be liable to the\nmunicipality for the surcharge until it has been paid to the\nmunicipality, except that payment to a service supplier is sufficient to\nrelieve the customer from further liability for such surcharge.\n 2. The service supplier shall have no obligation to take any legal\naction to enforce the collection of any surcharge. However, whenever\nthe service supplier remits the funds collected as the surcharge to the\ncounty, it shall also provide the county with the name and address of\nany customer refusing or failing to pay the surcharge imposed by this\narticle and shall state the amount of such surcharge remaining unpaid.\n