1. Each service supplier customer who is subject to the provisions of this article shall be liable to the municipality for the surcharge until it has been paid to the municipality, except that payment to a service supplier is sufficient to relieve the customer from further liability for such surcharge. 2. The service supplier shall have no obligation to take any legal action to enforce the collection of any surcharge. However, whenever the service supplier remits the funds collected as the surcharge to the county, it shall also provide the county with the name and address of any customer refusing or failing to pay the surcharge imposed by this article and shall state the amount of such surcharge remaining unpaid.
New York Legal Code