(b) Notwithstanding the provisions of paragraph (a) of this subdivision:

(1) the exemptions provided for in section eleven hundred sixteen of this chapter, other than the exemptions in paragraphs one, two and three of subdivision (a) of that section, shall not apply to the surcharges imposed under the authority of this section;

(2) the credit provided in subdivision (f) of section eleven hundred thirty-seven of this chapter shall not apply to this section. 9. All surcharge monies remitted to the commissioner under this section shall be expended only upon authorization of the legislative body of a city or county that imposes the surcharges pursuant to the authority of subdivision two of this section, and only for payment of system costs, eligible wireless 911 service costs, or other costs associated with the administration, design, installation, construction, operation, or maintenance of public safety communications networks or a system to provide enhanced wireless 911 service serving such city or county, including, but not limited to, hardware, software, consultants, financing and other acquisition costs. Such city or county shall separately account for and keep adequate books and records of the amount and object or purpose of all expenditures of all such monies. If, at the end of any fiscal year, the total amount of all such monies exceeds the amount necessary for payment of the above mentioned costs in such fiscal year, such excess shall be reserved and carried over for the payment of those costs in the following fiscal year.